Course Catalogue

View Specification Document | Reading List

This course will provide students with a fundamental understanding of how accounting can be used as a tool for management. Students will develop their ability to apply both financial accounting and management accounting principles and understand how management can be guided by such accounting practices.

20 hours of lectures

18 hours of tutorials

Please refer to the current postgraduate prospectus at: http://www.gla.ac.uk/postgraduate/prospectus/

  None

This course will be assessed by means of:

- a 2000-word case analysis (20%) to be prepared as a group of 3-4 students.

- a 2000-word essay (20%) to be prepared individually.

- an end of course 2-hour examination (valued at 60% of the available marks).

This course aims to provide students with a clear understanding of the various roles of accounting and finance in organisations, of the tolls and techniques used in these functions and of the many ways of interpreting financial and accounting information. Students will develop the ability to identify theories to apply them with appropriate data and to critically interpret and evaluate the output.

By the end of this course, students will be able to:

1. Explain the role of accounting in management.

2. Understand and interpret widely accepted financial statements.

3. Explain the nature and importance of the regulatory framework surrounding published financial reports.

4. Utilise short-term and long-term decision-making techniques and their implications for management. 

5. Apply the knowledge of costing practices and their implications for management.

6. Apply the knowledge of performance measurements practices and their implications for management.  

Students must submit at least 75% by weight of the components (including examinations) of the course's summative assessment.