Module code: MANM297

Module Overview

This module introduces students to the main principles of accounting and cost management and demonstrates the importance of these to management decision making

Module provider

Surrey Business School

Module Leader

THEVA Luckie (SBS)

Number of Credits: 15

ECTS Credits: 7.5

Framework: FHEQ Level 7

Module cap (Maximum number of students): N/A

Overall student workload

Independent Learning Hours: 121

Lecture Hours: 20

Seminar Hours: 9

Module Availability

Semester 2

Prerequisites / Co-requisites


Module content

Indicative content includes:

  • Measuring and reporting financial position

  • Measuring and reporting financial performance

  • Accounting for limited companies

  • Measuring and reporting cash flows

  • Analysing and interpreting financial statements

  • Cost volume profit analysis and full costing

  • Budgeting

  • Making capital investment decisions

  • Financing a business

  • Managing working capital

Assessment pattern

Assessment type Unit of assessment Weighting
School-timetabled exam/test CLASS TEST (50 MINS) 30
Examination 2 HOUR CLOSED BOOK EXAM 70

Alternative Assessment

Not applicable

Assessment Strategy

The assessment strategy is designed to provide students with the opportunity to demonstrate their understanding using the following:

test to demonstrate their understanding of the core areas of accounting and finance, this will also help them to assess how much work they may need to undertake in order to be ready for the final exams.

The examination consists of six questions, which will cover the range of learning outcomes described within the course content. Students are required to answer three questions. All questions require the student to display depth of knowledge by critical writing as well as showing competence in computational skills. The assessment is 50% of the overall mark for the module. Core formulae are provided.

Formative assessment and feedback
•Students will receive individual feedback during the module from the tutor.

Module aims

  • Encourage the ability to think across management disciplines and to appreciate the significance of fiscal implications of decisions
  • Provide the conceptual foundations for understanding, analysing and interpreting financial information
  • Enable students to apply accounting principles to decision making in modern business organisations

Learning outcomes

Attributes Developed
001 Analyse the content and purpose of financial statements, their interpretation, their limitations and show awareness of the legal and accounting constraints in their production. KCPT
002 Evaluate the current performance of an organisation and its future sustainability from their corporate reporting. KCPT
003 Apply the principles of budgeting and planning and use cost concepts required for decision making. PT
004 Comprehend the theoretical basis of investment appraisal techniques and evaluation of the risks involved and use valuation skills and metrics in capital budgeting. KP
005 Evaluate different capital structure options available to a business and the working capital requirements in companies. KCP

Attributes Developed

C - Cognitive/analytical

K - Subject knowledge

T - Transferable skills

P - Professional/Practical skills

Methods of Teaching / Learning

The learning and teaching strategy is designed to:

The teaching and learning methods include the use of weekly two hour lecture and one hour tutorial to illustrate the theory and allow the student to practice the practical application of such theory with a range of weekly tutorial questions.  Lecture material will be supported by directed reading and weekly homework exercises will be set to test students’ understanding on an on-going basis.  Surrey – Learn will be used as an information portal and will contain lecture notes, practical exercises and model answers plus past exam papers and model answers.

The learning and teaching methods include:

  • Lectures 2 hours per week x 9

  • Tutorials 1 hour per week x 9

  • Revision classes 2 hour week 11

Indicated Lecture Hours (which may also include seminars, tutorials, workshops and other contact time) are approximate and may include in-class tests where one or more of these are an assessment on the module. In-class tests are scheduled/organised separately to taught content and will be published on to student personal timetables, where they apply to taken modules, as soon as they are finalised by central administration. This will usually be after the initial publication of the teaching timetable for the relevant semester.

Reading list
Upon accessing the reading list, please search for the module using the module code: MANM297

Programmes this module appears in

Programme Semester Classification Qualifying conditions
Human Resources Management MSc 2 Optional A weighted aggregate mark of 50% is required to pass the module
Strategic Marketing MSc 2 Optional A weighted aggregate mark of 50% is required to pass the module
Entrepreneurship & Innovation Management MSc 2 Compulsory A weighted aggregate mark of 50% is required to pass the module
International Business Management MSc 2 Compulsory A weighted aggregate mark of 50% is required to pass the module

Please note that the information detailed within this record is accurate at the time of publishing and may be subject to change. This record contains information for the most up to date version of the programme / module for the 2020/1 academic year.