Accounting for Managers

This course aims to provide students with an understanding of how managers can interpret and utilise accounting information for decision-making. This requires that students understand the role of both internal and external financial reporting. In addressing external reporting the course examines the elements of financial statements, characteristics of financial information and the analysis and interpretation of financial statements while considering the implications of harmonisation of international accounting standards, corporate governance, ethics and the environment. The role of internal reporting is considered in an examination of an overview of financial management, cost-volume-profit analysis, the budgeting process and product costing.

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Accounting for Managers