Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Financial and Management Accounting | |||
| Reference | BSM013 | Version | 10 |
| Created | August 2021 | SCQF Level | SCQF 11 |
| Approved | May 2017 | SCQF Points | 15 |
| Amended | September 2021 | ECTS Points | 7.5 |
| Aims of Module | |||
|---|---|---|---|
| To provide managers with the conceptual understanding, skills and analytical techniques to take effective decisions and control financial resources. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Source and critically assess a range of financial information. |
| 2 | Apply a range of financial techniques in support of financial analysis and decision making. |
| 3 | Apply a range of financial techniques for the effective allocation and control of financial resources. |
| Indicative Module Content |
|---|
| The financial environment. Information sources and decision-makers' needs: sources of financial information, overview of published accounts. Budget allocation and control systems, behavioural issues in effective budget management, working capital management. Short-term decisions: relevant costs, cost behaviour, cost drivers and cost prediction techniques, CVP, pricing decisions. Long term decisions: capital investment appraisal, DCF tools, capital structure, WACC, risk return. |
| Module Delivery |
|---|
| The module is delivered through a mix of interactive teaching sessions including lectures, tutorials, case studies and group work. The module is delivered in Distance Learning Mode by self-directed learning from web-based materials, supported by seminars and/or online tutorial support. |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 53 | 41 |
| Non-Contact Hours | 97 | 109 |
| Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
| TOTAL | 150 | 150 |
| Actual Placement hours for professional, statutory or regulatory body |
| ASSESSMENT PLAN | |||||
|---|---|---|---|---|---|
| If a major/minor model is used and box is ticked, % weightings below are indicative only. | |||||
| Component 1 | |||||
| Type: | Examination | Weighting: | 100% | Outcomes Assessed: | 1, 2, 3 |
| Description: | Timed computer examination | ||||
| MODULE PERFORMANCE DESCRIPTOR | |
|---|---|
| Explanatory Text | |
| Component 1 comprises 100% of the module grade. To pass the module, a D grade is required. | |
| Module Grade | Minimum Requirements to achieve Module Grade: |
| A | A |
| B | B |
| C | C |
| D | D |
| E | E |
| F | F |
| NS | Non-submission of work by published deadline or non-attendance for examination |
| Module Requirements | |
|---|---|
| Prerequisites for Module | None. |
| Corequisites for module | None. |
| Precluded Modules | None. |
| INDICATIVE BIBLIOGRAPHY | |
|---|---|
| 1 | MCLANEY, E.J. and ATRILL, P., 2016. Accounting and finance: an introduction. 8th ed. Harlow: FT Prentice Hall. ebook |
| 2 | PIKE, R., NEALE, B. and LINSLEY, P., 2015. Corporate finance and investment: decisions and strategies. 8th ed. Harlow: Pearson Education Ltd. ebook |
| 3 | DYSON, J.R., 2010. Accounting for non-accounting students. 8th ed. London: FT Prentice Hall. ebook |