MN12015: Introduction to accounting and finance
[Page last updated: 03 June 2024]
| Academic Year: | 2024/25 |
| Owning Department/School: | School of Management |
| Credits: | 10 [equivalent to 20 CATS credits] |
| Notional Study Hours: | 200 |
| Level: | Certificate (FHEQ level 4) |
| Period: |
- Academic Year
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| Assessment Summary: | EXCB 70%, EXIC 30% |
| Assessment Detail: |
- Mid-semester assessment 1 (EXIC 30%)
- Final examination (EXCB 70%)
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| Supplementary Assessment: |
- Like-for-like reassessment (where allowed by programme regulations)
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| Requisites: |
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| Learning Outcomes: |
- Obtain a good, basic, working knowledge of key areas in accounting and finance
- Identify key accounting/finance-related responsibilities, opportunities and issues for management
- Identify and scope accounting or finance questions/problems; and identify opportunities and viable responses
- Apply models, theories, and best practice, and undertake appropriate calculations and analysis, in response to accounting and finance scenarios/ problems/ questions
- Describe, compare, contrast and evaluate alternative approaches to accounting and finance requirements/ problems/ questions
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| Synopsis: | Gain introductory knowledge of key accounting and finance concepts and techniques.
You'll explore the conceptual and regulatory framework of accounting, and the roles of management and financial accounting. You will also develop an understanding of the issues and concepts involved in firms investment and financing decisions, including new investment appraisal, cost of capital, and the effect of capital structure on the value of the firm.
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| Content: | Requirements and objectives for financial accounting information
The journey from simple transactions to the principal financial accounting statements
Financial statement analysis
Management accounting and short-term decision making within the firm
Capital investment decisions
Sources of funding and cost of capital
Capital structure
Dividend policy
Bond and equity analysis
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| Course availability: |
MN12015 is Compulsory on the following courses:
Department of Politics, Languages and International Studies
- UHPL-AKB50 : BSc(Hons) International Management and Modern Languages (French) with year abroad (Year 1)
- UHPL-AKB51 : BSc(Hons) International Management and Modern Languages (German) with year abroad (Year 1)
- UHPL-AKB52 : BSc(Hons) International Management and Modern Languages (Spanish) with year abroad (Year 1)
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Notes: - This unit catalogue is applicable for the 2024/25 academic year only. Students continuing their studies into 2025/26 and beyond should not assume that this unit will be available in future years in the format displayed here for 2024/25.
- Courses and units are subject to change in accordance with normal University procedures.
- Availability of units will be subject to constraints such as staff availability, minimum and maximum group sizes, and timetabling factors as well as a student's ability to meet any pre-requisite rules.
- Find out more about these and other important University terms and conditions here.
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