BS4S45 - Strategic Financial Analysis and Economic Perspectives 01 Sep 2024 - 31 Aug 2030 | Version 0

Associated Module Information

Module Code: BS4S45
Module Title: Strategic Financial Analysis and Economic Perspectives
Faculty: Faculty of Business and Creative Industries
Faculty Group: Professional Development
Faculty Sub Group: Professional Development
Module Leader: Lucie Corcoran
Module Team: Kevin Ellis-Brush, Claire Reed, Donald Amuah, Chibuzo Amadi, Jared Davies
First Intended Intake: SEP 2024 Final Year of Intake: 2029
Date Closed:
Credit Value: 20 Credit Level: 7
Language: English
Percentage of Module Taught in Welsh: 0
Equivalent Module:
HECOS codes: 100107 - finance
HECOS Code Weighting: 100

Document Version Information

Version 0
Valid From 01 Sep 2024
Valid To 31 Aug 2030

Module Aims

To develop knowledge and understanding of contemporary accounting terminology and frameworks, and the main principles of financial & management accounting and financial management, in order to enable students to produce, interpret and critically evaluate financial calculations and reports relevant to monitoring, control, compliance and strategic decision-making processes for managers and/or business owners.

To develop a critical awareness of the wider contemporary business and economic environments and how these influence strategic financial decisions.

Content Summary

One of the vital prerequisites of a successful manager and/or business owner is the ability to understand, interpret and critically evaluate financial information, and use such information to make decisions in a fast-moving business and economic environment.

Managers are often required to manage financial resources and make investment decisions, and interact with accountants in their day-to-day roles, but the terminology of the accountant can sometimes act as a barrier.

Strategic Financial Management demystifies the language of the accountant. It builds skills to enable students to produce, understand, interpret and critically evaluate financial information such as financial statements and annual reports, budgets and investment appraisal analyses, incorporating awareness of key business and economic environment aspects, in order to make decisions that will affect the strategic direction of the organisation.

Topics studied will include:

The business and economic environment.

Financial statement analysis.

Budgeting.

Investment decision-making; and

Contemporary issues such as sustainability reporting, green finance and fintech.

Learning and Teaching Methods

Activity Type Hours
Lecture 10
Practical Classes and Workshops 30
Independent Study 80
Directed Study (Including online independent learning) 70
Groupwork 5
Problem/Challenge based learning 5
Total Hours Selected 200

Learning Outcomes

# Learning Outcome
LO1 Understand and apply accountancy terminology, frameworks and principles in order to prepare, present and critically analyse and evaluate financial & management accounting and financial management information.
LO2 Critically evaluate: contemporary techniques for investment appraisal, budgeting and financial reporting; the business and economic environments that affect investment appraisal, budgets and financial statements; the use of financial information for corporate decision-making purposes; and contemporary issues in reporting and business.

Module Requisites

N/A

Assessment Criteria

Assessment Category Assessment Type Description Duration Word Count Weight (%) Best of? Pass Mark
Synchronous Onsite Assessment Classroom Test - Time Constrained (Onsite) 1 A written in-class test where students apply and critically review accounting/financial management techniques and critically discuss related issues, including the financial impacts on strategic decision- making. 120 N/A 50 No 40
Synchronous Onsite Oral Assessment Presentation (Synchronous Onsite) 1 Students apply accounting/financial management techniques and critically evaluate for strategic decision-making purposes. 15 N/A 50 No 40

Assessment Matrix

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

Reading List

Association of Chartered Certified Accountants (GB), 2023. ACCA paper SBL strategic business leader study text. Wokingham: Kaplan Publishing .

Atrill, P. and Mclaney, E., 2022. Accounting and Finance for non-specialists. Twelfth ed. Harlow: Pearson.

Bamber, M. and Parry, S., 2021. Accounting and Finance for Managers: A business decision making approach. Third ed. London: Kogan Page.

Collier, P. M., 2015. Accounting for managers: interpreting accounting information for decision making. Fifth ed. New Jersey: John Wiley & Sons.

Horner, D., 2020. Accounting for non-accountants. Twelfth ed. London: Kogan Page.

Schroeder, R. G., Clark, M. and Cathey, J. M., 2023. Financial accounting theory and analysis: text and cases. Fourteenth ed. New Jersey: John Wiley & Sons, Inc.