This is an archived handbook for a previous year. The current undergraduate and postgraduate handbooks can be viewed using the links above.
Postgraduate Handbook 2019-2020 (archived)
Module BUSI4I810: Accounting & Finance (FT)
Department: Management and Marketing
BUSI4I810: Accounting & Finance (FT)
| Type | Level | Credits | Availability | Module Cap | Location |
|---|---|---|---|---|---|
| Tied | 4 | 10 | Available in 2019/2020 | None. | Durham |
Tied To
Pre-requisites
- None
Corequisites
- None
Excluded Combinations
- None
Aims
- To contribute to the overall aims of the programme by developing students' understanding of the financial management of organisations.
- To provide students with a critical appreciation of the financial tools of accounting and finance, in particular, the techniques of financial statement analysis and investment appraisal.
- To provide students with a critical understanding of the factors affecting the financial planning and risk assessment of a firm and of the financing and capital structure decisions, giving insight into topical issues.
- To develop links with the Business School's research strategy by incorporating current research in the areas of financial management, reporting and disclosure.
Content
- Fundamental Concepts of Accounting
- Evaluating Financial Performance
- Working Capital Evaluation
- Financial Planning Techniques
- Long Term Investment Decisions
- Capital Structure Decisions
- Financial Risk Management
Learning Outcomes
Subject-specific Knowledge
- Upon successful completion of the module, students will have an advanced knowledge and critical appreciation of:
- the key financial statements;
- issues relating to working capital management;
- the concepts of budgeting and short term decision analysis;
- the factors affecting the capital structure and financing needs of a firm;
- the fundamentals of financial markets in which firms operate;
- the tools and techniques used in managing financial risks;
- how managers make financial decisions in a world of uncertainty and imperfect information.
Subject-specific Skills
- Upon successful completion of the module, students will:
- Be able to use key techniques for interpreting financial statements;
- Be able to use key techniques of investment appraisal;
- Be able to understand and apply techniques of cash budgeting and working capital management;
- Be able to identify and evaluate the methods by which financial risks can be managed, and the extent to which such methods should be used.
Key Skills
- Written communication
- Planning, organising and time management
- Problem solving and analysis
- Using initiative
- Computer literacy
Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module
- Learning outcomes will be met through workshops involving a mix of lectures, groupwork, case studies and discussion, supported by guided reading.
- The summative assessment of the module, by an individual written assignment, will test students' acquisition and articulation of knowledge and their ability to apply key techniques of financial planning and analysis.
Teaching Methods and Learning Hours
| Activity | Number | Frequency | Duration | Total Hours | Attendance Monitored |
|---|---|---|---|---|---|
| Workshops (a combination of lectures, groupwork, case studies and discussion) | 40 | Yes | |||
| Preparation & Reading | 60 | ||||
| Total | 100 |
Summative Assessment
| Component | Component Weighting | Element | Length/Duration | Element Weighting | Resit Opportunity |
|---|---|---|---|---|---|
| Written Assignment | 100% | Written assignment | 3,000 words maximum | 100% | Same |
Formative Assessment
Group written assignment and individual presentation
Students who do not attend monitored activities shown under Teaching Methods
and Learning Hours, or who fail to complete the summative or formative
assessment(s) specified above, may be subject to the Academic Progress
procedures defined in the University's General Regulation V, and may be
required to leave the University.