IB9NK-10-2024
IB9NK-10-2024
Decision Making
24/25
Department
Warwick Business School
Level
Taught Postgraduate Level
Module leader
Graham Sara
Credit value
10
Module duration
10 weeks
Assessment
100% coursework
Study location
Distance or Online Delivery
Description
Introductory description
This module introduces the key management areas of management accounting and corporate
reporting. The use of financial information, whether used internally, or reported externally is crucial
for any manager wishing to move up through their company to grasp.
The intention of this module is not to try to turn students into accountants, but to try to enable them
to understand and interpret financial and other corporate information, enter into intelligent
discussion with financial partners and to be able to appreciate the bigger picture rather than get
lost in the detail. It is inevitable that there will be some calculations but there is also a heavy
emphasis on understanding the issues around the numbers and the context in which they are set.
The assessments will strike a balance between calculation, interpretation and discussion.
Module aims
The objectives for this module are to:
(1) Develop students' understanding of the key financial statements: profit and loss account,
balance sheet and cash flow statement.
(2) Develop students' ability to interpret the key financial statements in order to assist in decision
making
(3) Develop students' understanding of the contents of corporate annual reports and other
corporate published information
(4) Develop students' understanding of the importance of cash flow management
(5) Provide students with the skills to use costing information to make short- and long-term
decisions
(6) Develop students' understanding of the key issues of current ‘hot topics’ (that is, significant
areas of current debate) in accounting and finance.
Outline syllabus
This is an indicative module outline only to give an indication of the sort of topics that may be
covered. Actual sessions held may differ.
Learning outcomes
By the end of the module, students should be able to:
Supplementary Texts:
Rice, A. (2015) Accounts Demystified: The Astonishingly Simple Guide to Accounting, London:
Pearson
Healy, P., Palepu, K., and Peek, E. (2019)
Business Analysis and Valuation: IFRS Edition
Transferable skills
Demonstrate written communication skills
Study
Study time
Type Required
Online learning (scheduled sessions) 6 sessions of 1 hour (9%)
Online learning (independent) 21 sessions of 1 hour (30%)
Private study 43 hours (61%)
Total 70 hours
Costs
No further costs have been identified for this module.
Assessment
You do not need to pass all assessment components to pass the module.
Assessment group A
Assessments are graded using standard University Postgraduate Marking Criteria and written
feedback is provided. Feedback for individual essays includes comments on a marksheet.
Availability
Post-requisite modules
There is currently no information about the courses for which this module is core or optional.