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In the business world it is essential to develop a thorough understanding of financial and management accounting fundamentals. Therefore a knowledge of the practical and functional nature of business decisions from the perspective of financial accounting途 managerial costing and budgetary policies途 investing途 and financing of business operations provides the basis on which more advanced business acumen and skills are developed. This course provides an introduction to the tools managers need to analyse financial information and to inform business decision making.

This course introduces students to the world of accounting. Designed to provide a solid foundation for further study in both accounting and non-accounting disciplines, the course provides a logical introduction to the accounting environment and to the common financial accounting (external) reports and management accounting (internal) tools used for decision making purposes.

On successful completion of this course students should be able to:

1. Communicate clearly using professional literacies which include describing and applying fundamental financial and management accounting concepts, terminology, theories and processes;
2. Apply analytical thinking skills in the context of accounting decision making and the review of basic financial reports;
3. Use basic financial reports to communicate information to stakeholders and to provide relevant information for financial decision making;
4. Select and apply appropriate business-related knowledge and technical skills to resolve basic problems whilst considering basic ethical implications.