7B004E - Digital Finance and Strategic Analysis 01 Sep 2026 - 31 Jul 2032 | Version 0

Associated Module Information

Module Code: 7B004E
Module Title: Digital Finance and Strategic Analysis
Faculty: Faculty of Business and Creative Industries
Faculty Group: Global Governance
Faculty Sub Group: Global Governance
Module Leader: Lucie Corcoran
Module Team: Donald Amuah, Louise Miles, Adeyemi Aromolaran
First Intended Intake: SEP 2026 Final Year of Intake:
Date Closed:
Credit Value: 30 Credit Level: 7
Language: English
Percentage of Module Taught in Welsh: 0
Equivalent Module:
HECOS codes: 100107 - finance 100832 - financial management 101221 - enterprise and entrepreneurship
HECOS Code Weighting: 20 70 10

Document Version Information

Version 0
Valid From 01 Sep 2026
Valid To 31 Jul 2032

Module Aims

  • To develop knowledge and understanding of contemporary accounting terminology and frameworks. 

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

  • Develop an understanding of fundamental financial and management accounting principles to interpret, evaluate, and apply financial information in monitoring, control, and strategic decision-making. 

Content Summary

For managers and business owners to succeed, they must be able to understand and critically evaluate financial information to make sound decisions in a fast-paced business world. While managers often handle financial resources, make investment choices, and work with accountants, the specialised language of finance can be a barrier. This module simplifies complex accounting terms. It equips students with the skills to create, interpret, and critically assess financial information from various sources, including financial statements, annual reports, budgets, and investment analyses. By incorporating awareness of key business and economic factors, the module helps students make decisions that shape their organisation’s strategic direction. Additionally, students will explore contemporary issues in reporting, business and financial & professional services to deepen their understanding and provide a more comprehensive perspective. 

Learning and Teaching Methods

Activity Type Hours
Lectures 9
Seminar 12
Practical Classes and Workshops 15
Groupwork 20
Guided Study 60
Problem/Challenge based learning 120
Formative Assessment 4
Summative Assessment 60
Total Hours Selected 300

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, business and financial & professional services

Module Requisites

N/A

Assessment Criteria

Assessment Category Assessment Type Description Duration Word Count Weight (%) Best of? Pass Mark
Asynchronous Assessment Portfolio They will also be challenged to use their own research and critical thinking to solve problems, including a project where they act as consultants for a partner company, providing advice on publicly listed companies. 0 6750 100 No 40

Assessment Matrix

Assessment Type Learning Outcomes
LO1 LO2
Portfolio ✔ ✔

Reading List

Week 1: Introduction to Financial Statements 

Essential:  

Chapter 2 & 3: Horner, D. (2020). Accounting for non-accountants. London: Kogan Page. 

Supplementary:  

Chapter 2 & 3: Gowthorpe, C. (2024). Business Accounting and Finance (6 ed.). Andover, Hampshire : Cengage Learning, EMEA. 

 

Week 2: Financial Statement Analysis 

Essential: 

Chapter 18: Horner, D. (2020). Accounting for non-accountants. London: Kogan Page. 

Supplementary: 

Chapter 3: Bamber, M., & Parry, S. (2025). Accounting and Finance for Managers: A Business Decision Making Approach (4 ed.). London: Cengage. 

Chapter 9: Gowthorpe, C. (2024). Business Accounting and Finance (6 ed.). Andover, Hampshire : Cengage Learning, EMEA. 

 

Week 3: Introduction to Risk & Investment 

Essential:  

Chapter 20: Gowthorpe, C. (2024). Business Accounting and Finance (6 ed.). Andover, Hampshire : Cengage Learning, EMEA. 

Chapter 1 & 5: Boothroyd, K. (2025). Fundamentals of Risk Management: Understanding, Evaluating and Implementing Effective Enterprise RIS (7 ed.). London: Kogan. 

Supplementary: 

Chapter 10: Bamber, M., & Parry, S. (2025). Accounting and Finance for Managers: A Business Decision Making Approach (4 ed.). London: Cengage. 

 

Week 4: Investment Decision Making 

Essential: 

Chapter 9: Bamber, M., & Parry, S. (2025). Accounting and Finance for Managers: A Business Decision Making Approach (4 ed.). London: Cengage. 

Supplementary: 

Chapter 15: Gowthorpe, C. (2024). Business Accounting and Finance (6 ed.). Andover, Hampshire : Cengage Learning, EMEA. 

 

Week 5: Budgeting 

Essential:  

Chapter 11: Horner, D. (2020). Accounting for non-accountants. London: Kogan Page. 

Supplementary: 

Chapter 5: Bamber, M., & Parry, S. (2025). Accounting and Finance for Managers: A Business Decision Making Approach (4 ed.). London: Cengage. 

 

Week 6: Contemporary Issues 

Essential: 

 Chapter 1: Thompson, S. (2025). Green and Sustainable FInance: Principles and practice in Banking, investment and insurance (3 ed.). London: Kogan Page. 

Supplementary:  

Chapter 33 & 36: Boothroyd, K. (2025). Fundamentals of Risk Management: Understanding, Evaluating and Implementing Effective Enterprise RIS (7 ed.). London: Kogan.