Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Finance and Accounting for Managers | |||
| Reference | BSM219 | Version | 3 |
| Created | January 2024 | SCQF Level | SCQF 11 |
| Approved | May 2017 | SCQF Points | 15 |
| Amended | March 2024 | ECTS Points | 7.5 |
| Aims of Module | |||
|---|---|---|---|
| To provide students with the conceptual understanding, skills and analytical techniques to take effective accounting and corporate financial management decisions. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Prepare a range of financial information using appropriate financial and management accounting techniques. |
| 2 | Critically evaluate a range of financial information and techniques to support business decision making. |
| 3 | Generate firm's weighted average cost of capital to evaluate its capital structure. |
| 4 | Analyse the main drivers behind firm value. |
| 5 | Critically appraise the theoretical and practical aspects of firm's dividend policy. |
| Indicative Module Content |
|---|
| The financial environment and overview of financial statements; budgetary control systems; working capital management; short term financial decisions; capital investment appraisal; firm's risk profiling; estimation of weighted average cost of capital; optimal capital structure; firm value models; shareholder value analysis; sustainable finance; firm's payout policy. |
| 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 | 30 | 30 |
| Non-Contact Hours | 120 | 120 |
| 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: | 50% | Outcomes Assessed: | 1, 2 |
| Description: | Open window examination | ||||
| Component 2 | |||||
| Type: | Coursework | Weighting: | 50% | Outcomes Assessed: | 3, 4, 5 |
| Description: | Individual coursework | ||||
| MODULE PERFORMANCE DESCRIPTOR | ||||||||
|---|---|---|---|---|---|---|---|---|
| Explanatory Text | ||||||||
| The calculation of the overall grade for this module is based on 50% weighting of C1 and 50% weighting of C2 components. An overall minimum grade D is required to pass the module. | ||||||||
| Examination: | ||||||||
| Coursework: | A | B | C | D | E | F | NS | |
| A | A | A | B | B | C | E | ||
| B | A | B | B | C | C | E | ||
| C | B | B | C | C | D | E | ||
| D | B | C | C | D | D | E | ||
| E | C | C | D | D | E | E | ||
| F | E | E | E | E | E | 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 | ARNOLD, G., and LEWIS, D., 2019. Corporate financial management. 6th ed. Harlow, England: Pearson. |
| 2 | ATRILL, P. AND MCLANEY, E.J., 2021. Management Accounting for Decision Makers. 10th ed. Harlow, England: Pearson. |
| 3 | BERK, J.B. and DeMARZO, P.M., 2023. Corporate finance. 6th ed. Harlow, England: Pearson. |
| 4 | BREALEY, R.A., MYERS, S.C. and ALLEN, F., 2023. Principles of corporate finance. 14th ed. New York: McGraw-Hill. |
| 5 | DAMODARAN, A., 2015. Applied corporate finance. 4th ed. |
| 6 | MCLANEY, E.J. and ATRILL, P., 2023. Accounting and finance: an introduction. 11th ed. Harlow, England: Pearson. |
| 7 | PIKE, R., et al., 2018. Corporate Finance and Investment: Decisions and Strategies. 9th ed. Harlow, England: Pearson. |
| 8 | WEETMAN, P., 2019. Financial Accounting: An Introduction. 8th edition. Harlow, England: Pearson. |