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  1. Week 0: Introduction to Finance & Accounting for Management 2 items
    To get started we will be reading and thinking about accounting & accountability; the role of accountants; stakeholders and the importance of quality of financial information.
    1. Essential reading: preparation for your first tutorial in week 1 2 items
      1. Accounting and finance for non-specialists - Peter Atrill, MyiLibrary 2011 (electronic resource)

        Book Essential Read pages 3-5: who are the users of accounting information?

  2. Week 1: Cash Management 2 items
    By the end of the topic you should be able to answer the following questions: • What is cash? • Why is cash important? • How do companies manage their cash? By the end of the unit you should be able to explain and demonstrate the difference between profit and cash.
    1. Essential reading 2 items
      1. The Role of Accounting and Finance in Business - Bob Ryan

        Chapter Essential You need to understand the different forms of UK company. Read pages 9-16 and then do the related home study question in your pack.

  3. Week 2: Management Accounting - Product & Service Costing 5 items
    By the end of the costing topic you should be able to answer the following questions: • What are costs and how are they categorised? • Why do companies need to know what their costs are? • Who does the costing in a company? • What costing techniques are useful for decision making and why? • How do companies cost products or services? • What are the benefits and drawbacks of each costing approach? By the end of the unit you should: • Be able to calculate project and product/service costs, and interpret your results with a sense of commercial awareness. • Understand the relationship between costing and budgets & forecasts
    1. Essential reading 2 items
      1. Measure Costs Right: Make the Right Decision. - Cooper, R., Kaplan, R.S. 1988

        Article Essential Harvard Business Review have restrictions on access to their journals. You need to use the library website to retrieve this paper. The citation is: Cooper, R. and Kaplan, R.S., Measure Costs Right: Make the Right Decision, Harvard Business Review, Sep/Oct88, Vol. 66 Issue 5, p96-103.

      2. Control in an Age of Empowerment. - Simon, R. 1995

        Article Essential Harvard Business Review have restrictions on access to their journals. You need to use the library website to retrieve this paper. The citation is: Simons, R., Control in an Age of Empowerment, Harvard Business Review, Mar/Apr95, Vol. 73 Issue 2, p80-88.

    2. Supplementary reading 3 items
      1. Accounting and finance for non-specialists - Peter Atrill, MyiLibrary 2011 (electronic resource)

        Book Recommended This book is a helpful reference to support your understanding of costing concepts.

      2. Relevant Costing: explanation & diagrams

        Website Essential An alternative way of looking at relevant costing

      3. Managerial accounting: decision making and performance management - Ray Proctor, Ray Proctor, dawsonera 2012 (electronic resource)

        Book Further Chapters 9 and 10 are helpful

  4. Week 3: Management Accounting - Costing for Short-Term Decision-Making 2 items
    Relevant Costing; Marginal Costing; Cost-Volume-Profit Analysis
    1. Supplementary reading 2 items
      1. Accounting and finance for non-specialists - Peter Atrill, MyiLibrary 2011 (electronic resource)

        Book Recommended This book is a helpful reference to support your understanding of costing concepts.

      2. Managerial accounting: decision making and performance management - Ray Proctor, Ray Proctor, dawsonera 2012 (electronic resource)

        Book Further Chapters 5, 6 and 7 are helpful.

  5. Week 4: Management Accounting - Budgetary Control 5 items
    Budgeting; Beyond Budgeting; Forecasting
    1. Essential reading 4 items
      By the end of this topic you should be able to answer the following questions:  Why do companies prepare budgets?  What are the different budgeting and control philosophies, and what makes them successful and/or problematic?  How is forecasting different to budgeting?  Why do companies create budgets AND forecasts? By the end of the unit you should:  Be able to critically discuss the issues relating to the various approaches to budgetary control.
      1. Control in an Age of Empowerment. - Simon, R. 1995

        Article Essential

      2. Beyond Budgeting: Boon or boondoggle - Rickards, R. C.

        Article Essential Please read this in preparation for the tutorial in week 7

      3. CIMA Beyond Budgeting

        Document Essential Please read this in preparation for the tutorial in week 7

    2. Further reading 1 item
      1. Beyond Budgeting - David Dugdale, Stephen Lyne

        Chapter Further

  6. Week 5 & 6: The Annual Report & Financial Statement 4 items
    By the end of the topic you should be able to answer the following questions: • Why are the annual report and financial statements produced? • Who produces the financial statements? • Who is interested in the financial statements and why? • What makes good financial information? • What are the financial statements telling me? • What non-financial information is also important and why? By the end of the unit you should be able to analyse and interpret the financial statements in depth, demonstrating your commercial awareness.
    1. Essential Reading 3 items
      1. Next read pages 19-23 of Ryan on the purpose and characteristics of accounting information to build on our work in the first tutorial. 

        Remember you need to do the home study exercise that was set in week 1, on the forms of UK company (week 1 reading list and related exercise in your pack under week 1).

      2. Sainsbury's Annual Report

        Webpage Essential Familiarise yourself with the main sections of Sainsbury's annual report and who is contributing to them. We will use their financial statements to develop your understanding.

      3. Burberry Annual Report

        Document Essential Read the following sections before your exercise lecture in week 6: Business Model: pages 21-27 Income Statement: page 121 Balance Sheet: page 123

    2. Supplementary reading 1 item
      1. Accounting and finance for non-specialists - Peter Atrill, MyiLibrary 2011 (electronic resource)

        Book Recommended If you want to enhance or confirm your knowledge of the statement of financial position (balance sheet) and the statement of comprehensive income (income statement) chapters 2 and 3 in Accounting and Finance for Non-specialists (7th edition) by Atrill and McLaney are useful. You do not need to read all of the chapters, simply use them as reference if you are struggling with a specific area, for example depreciation is well explained.

  7. Week 7: Financial Analysis 2 items
    By the end of this topic you should be able to answer the following questions: • How can we judge the success of an organisation? • How effectively has the organisation used its capital and assets? • What other ratios can support measuring the health of an organisation? • What do the resulting figures mean and how can we interpret them into a meaningful decision-making narrative? By the end of the unit you should: • Be able to confidently calculate and assess the health of an organisation numerically • Be able to add meaningful explanations to your results, presented in a way that would support senior managers in making their decisions.
    1. Supplementary reading 2 items
      1. Accounting and finance for non-specialists - Peter Atrill, MyiLibrary 2011 (electronic resource)

        Book Recommended Chapter 6: Analysing and Interpreting Financial Statements. This chapter offers helpful support on financial analysis

      2. Investments - Zvi Bodie, Alex Kane, Alan J. Marcus 2014

        Chapter Essential Chapter 19 provides support on investment ratio analysis

  8. Week 8: Hand In Exercise on IFRS 4 items
    1. Where Financial Reporting Still Falls Short

      Webpage Essential This link opens the article at the bottom of the page, so make sure you scroll up to the top.

    2. Harvard (author-date) referencing system

      Webpage Recommended Helpful guidance on how to reference your work accurately. Please make sure you do this, to avoid plagiarism.

  9. Week 9: Investment Appraisal 3 items
    By the end of this topic you should be able to answer the following questions: • How do companies decide which projects to invest in? • What are the different techniques that can be used to appraise investments and how are they calculated? By the end of the unit you should: • Be able to calculate which project a company should invest in • Discuss non-financial factors that impact the decision
    1. Essential reading 2 items
      1. Accounting and finance for non-specialists - Peter Atrill, MyiLibrary 2011 (electronic resource)

        Book Essential Read chapter 10. Atrill & Mclaney give a very basic overview

      2. Corporate Finance and Investment

        Webpage Essential Read Chapters 4 and 5 for greater depth.

    2. Further reading 1 item
  10. Week 10: Finance 4 items
    By the end of this topic you should be able to answer the following questions: • What is the difference between short and long-term finance and why are they important? • How can we analyse a company’s finance capital structure? • How can we analyse company risk? By the end of the unit you should: • Be able to assess a company’s capital structure and risk • Discuss non-financial factors that impact the decision
    1. Essential reading 2 items
      1. Corporate Finance and Investment

        Webpage Essential Read Chapters 10 and 11.

    2. Further reading 2 items
      1. Accounting and finance for non-specialists - Peter Atrill, MyiLibrary 2011 (electronic resource)

        Book Further Chapter 11

      2. Corporate Finance and Investment

        Webpage Further Chapter 15 for short term finance and pp.34-37 and pp.700-707 for long term finance.

  11. Why punish?: an introduction to the philosophy of punishment - Robert Canton 2017

    Book 

  12. Chapter 31 of Cases in cost management: a strategic emphasis - John K Shank

    Chapter 

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