Module title: Managerial Finance

SCQF level: 08:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC08102
Module leader: Tim Burrows
School The Business School
Subject area group: Accountancy Finance and Law
Prerequisites

No prerequisite

2018/9, Trimester 1, Face-to-Face, Edinburgh Napier University
Occurrence: 001
Primary mode of delivery: Face-to-Face
Location of delivery: CRAIGLOCKHAR
Partner: Edinburgh Napier University
Member of staff responsible for delivering module: Tim Burrows
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
This module will have a reasonably high level of class contact to ensure that sufficient support is provided to students. While teaching will follow a traditional model of lectures followed by tutorials, this teaching will be supported bu Moodle, including e-books, to enhance and support learning.

Students will be directed to articles that illuminate topics covered on this module to encourage them to think more deeply about management and financial accounting.

Management and financial accounting are relevant to developing and developed countries since all types of organisation require financial information to enable them to operate effectively and efficiently. Examples will placed in a variety of contexts to emphasise the international nature of management and financial accounting.

A range of assessment types will be utilsed for this module.

The following employability and academic skills will be developed in this module: problem solving, report writing, academic referencing.

Formative Assessment:
.

Summative Assessment:
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Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 24
Face To Face Tutorial 12
Independent Learning Guided independent study 164
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Report 40 1,2 8 HOURS= 0, WORDS= 2000
Centrally Time Tabled Examination 60 ALL 14/15 HOURS= 2, WORDS= 0
Component 1 subtotal: 40
Component 2 subtotal: 60
Module subtotal: 100

Description of module content:

Primary financial statements for external reporting
Segmental reporting
Analysis of financial statements
Role and function of management accounting
Cost classification and cost behavior
CVP analysis
Limiting factor analysis
Relevant costs for decision-making
Pareto analysis
Investment appraisal
Planning and budgeting
Fixed and flexible budgeting
Return on investment, residual income
Balanced Scorecard

Learning Outcomes for module:

LO1: Calculate and explain the significance of key ratios for assessing the financial position of the firm
LO2: Analyse corporate performance from an internal and an external perspective
LO3: Apply a range of management accounting techniques to various business situations relating to analysis, planning, control and decision making

Indicative References and Reading List - URL:

Recommended - HORNGREN, C.T., BHIMANI, A., DATAR, S.M. AND FOSTER, G. (2005) MANAGEMENT AND COST ACCOUNTING: PRENTICE HALL, 3rd ed. - ISBN: 0273687514
Recommended - MCLANEY, E. AND ATRILL, P (2010) ACCOUNTING: AN INTRODUCTION: PEARSON EDUCATION, 5th ed. - ISBN: 9780273733218
Recommended - WEETMAN, P (2006) FINANCIAL AND MANAGEMENT ACCOUNTING: PRENTICE HALL, 4th ed. - ISBN: 9781292012629
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