Browse Hierarchy BUS170: Introduction to Accounting and Finance

The module provides insights into how accounting and finance is embedded in a socio-economic, political and cultural context and how accounting and finance is shaped by this context and in turn shapes this context. Adopting this broader perspective the module elaborates accounting and finance concepts in the context of decision-making, control and governance. Key concepts and methods of accounting and finance are discussed by focusing on the reporting of the financial position and financial performance of business organisations, the analysis of the financial statements produced by business organisations, the use of accounting information by management for planning, decision making and control purposes, and the ways of financing a business and managing its working capital for liquidity and strategic purposes.