Module code: MAN2183

Module Overview

This module equips learners with a good and meaningful understanding of Business Finance for managers. The objective is to develop knowledge and skills needed to understand financial strategies and reporting to support decision making. Learners will evaluate strategic financial management and the link to organisational strategy, procurement and contracting strategies, legal compliance and ethics. Learners will create and analysis financial reports to support the assessment of key elements of financial planning and review, and explore how to create, monitor and manage budgets.

Module provider

Surrey Business School

Module Leader


Number of Credits: 15

ECTS Credits: 7.5

Framework: FHEQ Level 5

JACs code:

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

Overall student workload

Workshop Hours: 7

Independent Learning Hours: 43

Module Availability

Teaching block 2

Prerequisites / Co-requisites


Module content

Indicative content includes:

  • Introduction to accounting and finance – users; purpose; principal accounting structures

  • The key financial statements – Statement of Cashflows; Income Statement; Statement of Financial Position

  • Understanding of key additional information contained in published annual reports

  • Accounting concepts and accounting adjustments

  • Interpretation of Accounts

  • The importance of working capital to the operations of a business

  • Budgets & forecasts – types & functions

  • Procurement and contracting

Assessment pattern

Assessment type Unit of assessment Weighting
Coursework Individual Assignment: a written document (Maximum 1500 words) or as a video (Maximum 10 minutes) 50
Coursework Group Financial Case Study: (Maximum 1500 words) 50

Alternative Assessment

Learners are to submit a verbal presentation (5 minute) or written (max 750) summary of the case study outcomes

Assessment Strategy

The assessment strategy is designed to provide learners with the opportunity to demonstrate all intended module learning outcomes, knowledge, skills and behaviours, and to provide maximum opportunity for applied learning.

Thus, the summative assessment for this module consists of:

Assessment 1

Individual Assignment: Learners are to produce a Guide to Business Finance for Managers in their workplace.  Learners should refer to theory and practice and may choose to produce this as a written document.  The content will include evaluation of strategic financial management and links to organisational strategy, evaluation of procurement and contracting within their organisation, and assessment of the key elements of financial planning and review. (Maximum 1500 words) or as a video (Maximum 15 minutes).

Assessment 2

Financial Case Study: Learners will work in a group to demonstrate their knowledge and skills in budget management and control, and in using financial data to produce reports and inform decision-making (Maximum 1500 words).

Formative assessment

Learners will work regularly in groups and as individuals, participating in classroom or online discussion forums, webinars etc, to demonstrate their understanding of the subject contents and application. 


Learners will be given formal feedback on their assessments in line with the University’s policy on assessment and feedback, and within the current three-week feedback period.  Learners will receive regular, informal feedback on their contribution throughout the module.

Module aims

  • The principal types of accounting structures including for profit; not-for-profit, sole proprietorships; partnerships and limited companies
  • The relevance of financial reports and analysis
  • How and why data is recorded
  • Preparation and interpretation of financial information
  • How management uses financial information to make strategic, technical and operational business decisions
  • How procurement and contracting used in organisations and the legal requirements of these
  • The ethical considerations of financial management

Learning outcomes

Attributes Developed
001 Demonstrate an understanding of the information contained in a company's annual report KPT
002 Prepare an Income statement, Statement of financial position and Cash Flow Statement CPT
003 Discuss the benefits and limitations of key financial statements CKPT
004 Demonstrate an understanding of the different types and functions of budgets and forecasts and how they relate to the business environment CKPT
005 Analyse financial data, draw conclusions and produce financial reports CKPT
006 Explore ethical decision making in business finance KPT

Attributes Developed

C - Cognitive/analytical

K - Subject knowledge

T - Transferable skills

P - Professional/Practical skills

Methods of Teaching / Learning

The hours listed within the overall student workload section represent off-the-job learning.

The learning and teaching strategy is designed to incorporate a blended learning approach, centred around the key online learning design principles of – Learner-centred; Useful; Engaging; Flexible; Consistent; Supportive and Accessible.

In line with the Apprenticeship Off the Job Training guidance, the teaching and learning undertaken on this module will reflect the following categories of training:

  1. Teaching of Theory – may include lectures, role play, simulation exercises, online learning, research and networking)

  2. Practical Training – may include shadowing, mentoring, industry visits and participation in competitions

  3. Learning support and time spent writing assignments and partaking in assessments

  4. Reflective learning and self-evaluation to impart new knowledge, skills and behaviours only.

Learners completing this module will undertake a combination of campus-based sessions and online directed learning activities supported through SurreyLearn.  Learners, with support from their employers, will be expected to demonstrate accountability and commitment to effectively managing their agreed off-the-job training hours to complete required learning activities and assessments.   Learners should take an active part in any asynchronous activities such as forums, wikis, blogs etc., as well as synchronous activities (i.e. virtual meetings, webinars etc.) as appropriate.  Participation in these activities will be essential to the successful achievement of the learning outcomes in this module.

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: MAN2183

Other information

Through completion of the learning and assessments for this module, it is expected that most learners will be able to produce suitable evidence for their Portfolio of Evidence to fully or partially meet specific assessment criteria for the following areas of the Chartered Manager Degree Apprenticeship Standard. Learners may also refer to the CMDA Assessment Plan for further information.

Operational Strategy

1.3. Support the development of organisational strategies and plans (S)

1.5. Produce reports that clearly present information and data, using a range of interpretation and analytical processes (S)

Business Finance

3.1. Financial strategies, including budgets, financial management and accounting, and how to provide

financial reports (K)

3.2. Approaches to procurement and contracting, and legal requirements (K)

3.3. Commercial context in an organisational setting and how this changes over time (S)

3.4. Manage budgets, control expenditure and produce financial reports (K)


6.4. Communicate clearly, effectively and regularly using oral, written and digital channels and platforms (S)


Decision Making

12.3. Use evidence-based tools and ethical approaches to undertake problem solving and critical analysis, synthesis and evaluation to support decision making (S)

K – Knowledge                                                        

S – Skills                                                     

B – Behaviours

Degree apprenticeships are delivered over three teaching blocks:

  • Teaching Block 1 - September - December
  • Teaching Block 2 - January - April
  • Teaching Block 3 - May - August

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 2022/3 academic year.