Course Details in 2020/21 Session

Module Title	LM International Finance and Accounting
School	Birmingham Business School
Department	Birmingham Business School
Module Code	07 26466
Module Lead	Jo Watkins
Level	Masters Level
Credits	10
Semester	Semester 1
Pre-requisites
Co-requisites
Restrictions	Compulsory module for MSc International Business (Singapore)
Exclusions
Description	The Module will provide an understanding of the theory and practical application of accounting, including topics such as the interpretation of external financial statements and internally generated accounting information for decision making and control within organisations. Financial accounting areas covered by the module will include the underlying assumptions upon which financial statements are prepared and the relevant International Accounting Standards, the strengths and weaknesses of the figures included therein, the legal framework under which companies are incorporated and thus the reasons behind the need for companies to prepare annual financial statements. Management accounting issues covered will include cost-volume-profit analysis, the distinction between fixed and variable costs and break-even analysis and how these are used for short-term changes to companies operations and short-run decision making, marginal analysis and the use of relevant costs and making capital investment decisions.
Learning Outcomes	By the end of the module students should be able to: Demonstrate an advanced understanding of and be able to interpret a set of previously unseen financial statements. Systematically apply management accounting concepts to business decision-making. Display an advanced understanding and critical analysis of the role and function of accounting in the organisation both as an internal reporting and external reporting tool.
Assessment	26466-01 : Exam : Exam (School Arranged) - Written Unseen (50%) 26466-03 : 700 word individual assignment : Coursework (25%) 26466-04 : Group Presentation : Presentation (25%)
Assessment Methods & Exceptions	Assessment: 1 hour unseen examination (50%); 700 word individual assignment (250%): Group video of 20 mins Typical group size of 6) (25% Reassessment: 50% individual assignment 1,000-,1250 words & 50% 1 hour exam
Other	Duplicate of Dubai-based module 07 30480
Reading List