Business Accounting - MAN00020C

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  • Department: The York Management School
  • Module co-ordinator: Mrs. Jill Webb
  • Credit value: 20 credits
  • Credit level: C
  • Academic year of delivery: 2018-19

Module summary

This module introduces the student to the basic principles and underlying concepts and the ways in which accounting statements and financial information can be used to improve the quality of decision making.

Module will run

Occurrence Teaching cycle
A Autumn Term 2018-19 to Summer Term 2018-19

Module aims

The module provides an introduction to accounting and finance. It is aimed at students who are not taking a specific accounting degree. It is offered as an alternative to the more focused Financial Accounting MAN00012C) and Management Accounting (MAN00013C) modules.

This module introduces the student to the basic principles and underlying concepts and the ways in which accounting statements and financial information can be used to improve the quality of decision making.

Among the topics to be included are :

  • Measuring and reporting financial position and performance
  • Analysing and interpreting financial statements
  • Management accounting techniques (full costing, budgeting, cost-volume-profit analysis)
  • Financial management (making capital investment decisions, financing a business, managing working capital)

Module learning outcomes

Subject content learning outcomes:

Upon successful completion of this module, students should be able to:

  • Explain the nature of accounting and finance
  • Distinguish between financial accounting and management accounting
  • Apply financial analysis techniques to interpret business performance
  • Apply and interpret a variety of management accounting and financial management techniques in order to enhance the quality of decision making in business

Academic and graduate skills developed:

  • Self-management
  • Problem solving

Module content

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

Assessment

Task Length % of module mark
University - closed examination
Business Accounting Spring		 2 hours 50
University - closed examination
Business Accounting Summer		 2 hours 50

Special assessment rules

None

Reassessment

Task Length % of module mark
University - closed examination
Business Accounting		 3 hours 100

Module feedback

The timescale for the return of feedback will accord with TYMS policy.

Module assessment reports to students are written by the module leader for all assessments (open and closed) and placed on the VLE after the Board of Examiners has received the module marks.

Additionally, for open assignments students are given individual written feedback via The York Management School assignment feedback form. The feedback form provides guidance on key areas for focusing upon improvements for future assessments, and ties module specific learning outcomes to marking criteria. This form is normally provided after the relevant Part A and Part B Board of Examiners meeting. However, if a module has more than one assessment element feedback on earlier submissions is released as soon as possible after marking of the assignment element.

Indicative reading

McLaney, E. and Atrill, P. : Accounting and Finance for Non-specialists ,9th edition. Prentice Hall


The information on this page is indicative of the module that is currently on offer. The University is constantly exploring ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary by the University. Where appropriate, the University will notify and consult with affected students in advance about any changes that are required in line with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.