Module code: MANM575

Module Overview

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

Module provider

SOL - 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: 100

Seminar Hours: 6

Guided Learning: 38

Captured Content: 6

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
Online Scheduled Summative Class Test Online Scheduled Summative Class Test (50 minutes) 30
Examination Online Exam set time and date (120 minutes) 70

Alternative Assessment


Assessment Strategy

The assessment strategy is designed to provide students with the opportunity to demonstrate their understanding using the following:
A 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 will cover the range of learning outcomes described within the course content. Students are required to answer all questions. All questions require the student to display depth of knowledge by critical writing as well as showing competence in computational skills. Core formulae are provided.
Formative feedback
The online seminars will offer opportunity for students to receive formative feedback on topics covered and the assessment to help improve students understanding on topics and performance in their assessed work.

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, 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 its 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 provide structured formal learning through the online environment. By actively engaging in the full range of guided learning activities students will explore the fundamental concepts, tools and theories of the module to create new knowledge and build on existing experience. The live learning sessions are designed to provide students with the opportunity to learn through the application of skills, discussion and peer learning. Students are invited to contribute to discussions from their own background and experiences and are encouraged to be actively involved in problem solving, thus developing their own judgements, opinions and critical thinking. Students are expected utilize independent learning to deepen their knowledge and skills in core areas of interest.
The teaching and learning methods include live learning, guided learning and independent learning to illustrate the theory and allow the student to practice the practical application of such theory with a range of relevant learning activities.  Learning will be supported via directed reading and weekly exercises will be set to test students’ understanding on an ongoing basis.  Canvas 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:

  • Captured content.

  • Seminars.

  • Live learning.

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: MANM575

Other information

The contents in the module are of paramount importance in understanding and analysing a firm’s information environment. In particular, students develop the ability to critically evaluate the company’s performance, reporting, risks and valuation skills of investments, and capital budgeting. As a result, students are more capable of informed decision-making in a business environment.
Resourcefulness and resilience:
The module provides a mix of financial statement analysis and valuation using real-world data that requires students to demonstrate resourcefulness and resilience in answering seminar questions and provide practical recommendations.
Global and Cultural Capabilities:
The module is taught in an interactive manner to a multi-national cohort. Students are encouraged to participate and learn from different perspectives of diverse cultural and ethnic backgrounds of students. Class interaction develops students' ability to work effectively and efficiently with other students which broadens their own view and perspectives.

Programmes this module appears in

Programme Semester Classification Qualifying conditions
Strategic Marketing (Online) MSc 2 Compulsory A weighted aggregate mark of 50% is required to pass the module
International Business Management (Online) 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 2025/6 academic year.