Accounting for Business I
Accounting module SCQF level 7

Financial services, business planning, financial services planning and business plans;
Pricing, cost-profit-volume relationships, cost-benefit analysis;
Working capital decision-making and planning, liquidity management, cash flow and the pivotal role of the current account;
Capital resource planning, investment appraisal techniques and decision-making;
Capital funding planning – equity and debt, profit allocation, capital structure theory and bank’s stake;
Business plans for lending decision-making.

LO1: identify the main financial needs of businesses, and how banks and other financial institutions can meet these needs;
LO2: consider the pivotal role of the current account in business financial management and appreciate the key aspects of current account operations;
LO3: illustrate a wide range of quantitative techniques relevant in both a business financial management context and in a bank borrowing context;
LO4: prepare a business plan in support of a request for bank borrowing.