麻豆传媒高清版

Overview

The different roles of accounting and its relationship to shareholder value and business structure; Measuring and reporting financial performance: the balance sheet and the profit and loss account; Management control and the use of budgets; The role of accounting information in marketing, operating, human resource and accounting decisions; Strategic investment decisions; The management of working capital; Sources of finance & financial markets.

Assessment Strategy

-threshold -50 +No major omissions or inaccuracies in the deployment of information/skills;Some grasp of theoretical/conceptual/practical elements;Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives. -good -60+ Much of the relevant information and skills mostly accurately deployed;Adequate grasp of theoretical/conceptual/practical elements;Fair integration of theory/practice/information in the pursuit of the assessed work's objectives;Evidence of understanding the impact of management accounting decisions on the firm.. -excellent -70+ An outstanding performance, exceptionally able;The relevant information accurately deployed;Excellent grasp of theoretical/conceptual/practice elements;Good integration of theory/practice/information in pursuit of the assessed work's objectives;Strong evidence of understanding the impact of management accounting decisions on the firm.

Learning Outcomes

• Appreciate the need for, and gain an understanding of, the principles underlying the preparation of accounting information.

• Understand the principles used in recording business transactions and be able to prepare and analyse financial statements.

• Understand the use of accounting information for decision-making, planning and control.