AF1S119 - The Management of Financial Information 01 Sep 2022 - 31 Aug 2028 | Version 4

Associated Module Information

Module Code: AF1S119
Module Title: The Management of Financial Information
Faculty: Faculty of Business and Creative Industries
Faculty Group: Accounting and Finance
Faculty Sub Group: Accounting and Finance
Module Leader: Alison Lane, Jared Davies
Module Team: Kristy Elias, David Phillips, Ruth Ferguson, Claire Wright, Rob Seager, Adrienne Evans, Louise Miles
First Intended Intake: SEP 2015 Final Year of Intake:
Date Closed:
Credit Value: 20 Credit Level: 4
Language: English
Percentage of Module Taught in Welsh: 0
Equivalent Module:
HECOS codes: 100845 - financial reporting
HECOS Code Weighting: 100

Document Version Information

Version 4
Valid From 01 Sep 2022
Valid To 31 Aug 2028

Module Aims

To provide an understanding of the financial and management accounting systems and their conceptual basis.

To provide an understanding of the principles and techniques employed in the recording and accumulation of financial information.

To enable students to apply accounting principles and techniques in both a financial reporting and business decision making context.

Content Summary

The financial accounting element of this module seeks to enable students to gain an appreciation of the principles of the financial accounting framework, and an understand the nature of profit and its similarities and differences to cash flow. It also provides students with the ability to prepare simple end of the accounting period financial statements for a sole trader.

The management accounting element of this module provides a grounding in the basic concepts and principles of product/service costing, budgeting and investment appraisal These form the basis of accounting for decision making in a business context.

A blended approach will enhance the students learning experience by providing for interactive workshop sessions where students will prepare and compile appropriate financial and management accounting information, alongside the provision of synchronous and asynchronous teaching and support.

This module will facilitate the development of Personal Development Planning (PDP) through the delivery of the key skills identified.

Learning and Teaching Methods

Activity Type Hours
Seminar 36
Independent Study 100
Directed Study 64
Total Hours Selected 200

Learning Outcomes

# Learning Outcome
LO1 To gain a basic knowledge and understanding of the main technical principles and practices of financial and management accounting.
LO2 Apply the main principles and practices of financial and management accounting in a non-limited business entity context.

Module Requisites

N/A

Assessment Criteria

Assessment Category Assessment Type Description Duration Word Count Weight (%) Best of? Pass Mark
Asynchronous Assessment Report 1 A written report which draws on knowledge and material from the module 0 2000 50 No 40
Synchronous Onsite Assessment Classroom Test - Time Constrained (Onsite) 1 A written time constrained test administered within the timetabled teaching session 60 N/A 50 No 40

Assessment Matrix

Assessment Type Learning Outcomes
LO1 LO2
Report 1
Classroom Test - Time Constrained (Onsite) 1

Reading List

Atrill, P. and McLaney, E. Accounting and Finance for non-specialists, Prentice Hall.
Carey, Knowles, & Towers-Clark: Accounting: A Smart Approach
Berry, A. & Jarvis, R., Accounting in a Business Context, Thomson Learning: London
Dyson J R, Accounting for Non-Accounting, F.T / Prentice-Hall