DM1003-Organisations and Resources

Module Provider: Business Informatics, Systems and Accounting
Number of credits: 20 [10 ECTS credits]
Terms in which taught: Spring term module
Non-modular pre-requisites:
Modules excluded:
Current from: 2021/2

Module Convenor: Mrs Alison Hennell

Type of module:

Summary module description:

This module provides students with an introduction to the theory and practice of financial accounting and management accounting. It explores the deployment of financial resources by an organisation to achieve its objectives and create value. 


The module aims to develop the students’ understanding of the concepts and principles of financial and management accounting and to be able to evaluate and interpret these within the context of their organization.


The module aims to enable students to:


  1. Understand and interpret financial data and information.

  2. Understand and support key management accounting tasks of planning, controlling and decision making

  3. Develop a level of confidence in their ability to communicate financial issues.

Assessable learning outcomes:

By the end of the module the student will be able:

1. To analyse and evaluate financial statements and other financial data and information

2. To explain the nature and importance of budgeting

3. To describe how their organisation deploys, reports, monitors and controls financial resources

4. To outline and evaluate the main capital investment appraisal techniques


Additional outcomes:

There are a variety of activities to encourage the development of proficiency in the handling of financial data, both individually to hone independent learning skills and in group situations.


This module is benchmarked against the following CMDA Knowledge and Skill criteria: (Business Finance), which is set out in the CMDA Assessment Plan – see ger_Degree_Apprenticeship_.pdf.


Outline content:

The key financial statements: the income statement, the statement of financial position, the statement of cash flows

The assessment of company performance and key measures of financial performance and position

The nature and importance of budgeting

Capital investment appraisal techniques


Brief description of teaching and learning methods:

The module will be taught using a blended learning approach. This will include directed self-study, workshops, group work, peer support, and other learning activities. During the module, students will follow a guided-learning path that will require them to read materials, access other core and further learning materials and undertake a range of activities. In addition to the learning path, students will attend workshops. These are facilitated sessions that will help consolidate knowledge, app ly it the workplace and develop higher order cognitive skills of analysis and evaluation. Students will be expected to relate their learning to their day-to-day work.

Contact hours:
  Autumn Spring Summer
Practicals classes and workshops 21
Work-based learning 63
Guided independent study:      
    Wider reading (directed) 30
    Other 60
    Essay preparation 21
    Reflection 5
Total hours by term 0 200 0
Total hours for module 200

Summative Assessment Methods:
Method Percentage
Report 100

Summative assessment- Examinations:

Summative assessment- Coursework and in-class tests:

Students will prepare a 3,000 word  management report and supporting reflection on the deployment of learning on the manner in which their organisation deploys, monitors and controls financial resources.

Formative assessment methods:

Formative assessments are available in the core text for all topics in the module to enable students to gain the necessary practice. In addition, questions are available on Canvas and students will practice case study style questions in workshops. Marking guides and feedback are provided where appropriate so that students can assess their own performance.

Penalties for late submission:

Penalties for late submission on this module are in accordance with the University policy.

Assessment requirements for a pass:

A minimum mark of 40% is required for a pass.

Reassessment arrangements:

By resubmission of coursework based on the same assignment brief.

Additional Costs (specified where applicable):

Last updated: 30 September 2021


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