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BUSINESS PLAN

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BUSINESS PLAN
Module Guide for 2013

FINANCIAL INFORMATION FOR MANAGERS

FIN 327 / FIN333

Module Code: FIN327 / FIN333

Module Title: FINANCIAL INFORMATION FOR MANAGERS

Academic Year: 2013

Semester: April

Programme: BMAUH

B. Contents of guide 1. Module code(s): FIN327 / FIN333 2. Module Title in full: FINANCIAL INFORMATION FOR MANAGERS 3. Credit points 3CR 4. Level: 2 5. Programme: 6. Contact Details:

Name: School: Business Level: 7 Telephone extension: 1714 E mail address: cheeling.chow@newinti.edu.my

7. Module aims:

1. develop an understanding of accounting information from a manager’s viewpoint
2. prepare and use management accounting information
3. prepare and interpret financial accounting information

8. Module Intended Learning outcomes

(a)Have knowledge and understanding of…

- the behaviour of costs;
- the techniques and uses of marginal and absorption costing;
- the process of budgetary control;
- the preparation and interpretation of financial accounting reports

b) Skills and attributes. Be able to….

- prepare costing statements using both marginal and absorption costing;
- explain the usefulness of such statements for accounting and decision-making;
- prepare a cash budget;
- explain the process of budgetary control and its contribution to the organisation;
- prepare a simple income statement and balance sheet from given data;
- interpret given financial reports.

9. Module content

This module is designed to assist second year marketing students develop their understanding on the use, interpretation, and preparation of financial information covering main aspects of Financial and Management Accounting.

Topics to be covered:

Costing:

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