The focus of this module is to introduce you to the role that finance plays in the day to day running of a business organisation. You will learn how to prepare and interpret basic financial statements, will appreciate why profit and cash are not the same and will learn how to use financial information to help with short-term business decision-making.The objectives of financial reporting, financial v management accounting. the preparation of the primary financial statements – income statements and balance sheets, profit v cash, cash budgeting, short-term decision making, regulatory framework, interpretation of financial data.