Accounting and finance


This module is an introduction to accounting and financing and starts with the very basics in a step-by-step approach.

Accounting and financing are critical for the support of all business activities. This module introduces you to the fundamentals of practical accounting and finance, giving you a good grounding in the subject area. You’ll gain an important toolkit that will help you understand the performance of the wider business and its relationship to internal and external decision-making.

Main topics of the module include:

  • Introduction to accounting 
  • Basic accounting conventions 
  • Financial Statement Analysis using ratios 
  • Working capital management 
  • Budgets and budgetary controls 
  • Marginal costing

Learning outcomes

On successful completion of this module, you will be expected to be able to:  

  • demonstrate a fundamental understanding of key accounting and finance techniques and practices.
  • provide awareness of the impact of contexts (e.g. different countries, industries, markets, and regulatory regimes) on accounting and finance ideas and practices.
  • develop an awareness of the analytical usefulness of accounting and finance data, with an emphasis on understanding its relation to the wider business. 


  • Multiple choice question test (25%)
  • Coursework (75%): A written essay of a maximum of 2,000 words. The coursework is designed to check your progress, extend and reinforce concepts covered and also test individual performance.