Program Overview

---

Module Overview

The ACCOUNTING & FINANCE FOR BUSINESS module introduces students to the main principles of accounting and finance, demonstrating their importance in management decision-making.

Module Provider

The module is provided by Surrey Business School.

Module Leader

The module leader is ELHARIDY Ali (SBS).

Module Details

• Module code: MANM297
• Number of Credits: 15
• ECTS Credits: 7.5
• Framework: FHEQ Level 7
• Module cap (Maximum number of students): N/A

Overall Student Workload

The overall student workload is distributed as follows:

• Independent Learning Hours: 90
• Lecture Hours: 11
• Seminar Hours: 22
• Guided Learning: 16
• Captured Content: 11

Module Availability

The module is available in Semester 2.

Prerequisites / Co-requisites

There are no prerequisites or co-requisites for this module.

Module Content

The indicative content includes:

• Measuring and reporting financial position
• Measuring and reporting financial performance
• Accounting for limited companies
• Measuring and reporting cash flows
• Analysing and interpreting financial statements
• Cost volume profit analysis and full costing
• Budgeting
• Making capital investment decisions
• Financing a business
• Managing working capital

Assessment Pattern

The assessment pattern is as follows: | Assessment type | Unit of assessment | Weighting | | --- | --- | --- | | Online Scheduled Summative Class Test | ONLINE SCHEDULED SUMMATIVE CLASS TEST (50 MIN) | 30 | | Examination Online | EXAM (120 MIN) | 70 |

Alternative Assessment

Alternative assessment is not applicable.

Assessment Strategy

The assessment strategy is designed to provide students with the opportunity to demonstrate their understanding using a test and an examination. The test demonstrates understanding of core areas of accounting and finance, while the examination consists of three compulsory questions covering the range of learning outcomes.

Module Aims

The module aims to:

• Encourage the ability to think across management disciplines and appreciate the significance of fiscal implications of decisions
• Provide the conceptual foundations for understanding, analysing, and interpreting financial information
• Enable students to apply accounting principles to decision-making in modern business organisations

Learning Outcomes

The learning outcomes are as follows: | | Attributes Developed | | --- | --- | | 001 | Analyse the content and purpose of financial statements, their interpretation, their limitations, and show awareness of the legal and accounting constraints in their production. | KCPT | | 002 | Evaluate the current performance of an organisation and its future sustainability from their corporate reporting. | KCPT | | 003 | Apply the principles of budgeting and planning and use cost concepts required for decision making. | PT | | 004 | Comprehend the theoretical basis of investment appraisal techniques and evaluation of the risks involved and use valuation skills and metrics in capital budgeting. | KP | | 005 | Evaluate different capital structure options available to a business and the working capital requirements in companies. | KCP |

Attributes Developed

• C: Cognitive/analytical
• K: Subject knowledge
• T: Transferable skills
• P: Professional/Practical skills

Methods of Teaching / Learning

The teaching and learning methods include:

• Weekly one-hour lectures
• Two-hour seminars
• Directed reading
• Weekly homework exercises
• Surrey – Learn as an information portal containing lecture notes, practical exercises, and model answers

Reading List

The reading list can be accessed by searching for the module using the module code: MANM297.

Other Information

Employability

The module is of paramount importance in understanding and analysing a firm's information environment, enabling students to critically evaluate a company's performance, reporting, risks, and valuation skills of investments and capital budgeting.

Resourcefulness and Resilience

The module provides a mix of financial statement analysis and valuation using real-world data, requiring students to demonstrate resourcefulness and resilience in answering seminar questions and providing practical recommendations.

Global and Cultural Capabilities

The module is taught interactively to a multi-national cohort, encouraging participation and learning from different perspectives and developing students' ability to work effectively with others from diverse cultural and ethnic backgrounds.

Programmes this Module Appears In

The module appears in the following programmes:

• Entrepreneurship & Innovation Management MSc (Semester 2, Compulsory)
• International Business Management MSc (Semester 2, Compulsory) Note: A weighted aggregate mark of 50% is required to pass the module.