7000ACC ModGuide 2021/22

FACULTY OF BUSINESS and LAW

7000ACC

Financial Analysis and Decision Making

MODULE GUIDE 2022/23

This document is designed to supplement information contained in the

University’s Web based Module Information Directory.

Students should consult the MID entry for information on;

Module summary Teaching Learning and Assessment

Module resources Module organisation

1. Module delivery

If you have a disability or medical condition and need an adjustment to

allow you to fully participate in this module (e.g. different format of
literature, clear communication for lip reading, breaks for medication, etc.)
please tell your lecturer so that arrangements may be made.

1.1 Teaching Plan

This module is delivered as follows:

 Weekly lectures
 Weekly seminars
 Moodle

To complete the module successfully, attendance at all classes is advised.

Students are also expected to work independently, undertake any required
background reading or practice exercises and actively participate in seminars
or other small group work. If allocated to a seminar group, students
should remain with that group.

Reading (From Atrill Unless

Lecture Topic
Stated)
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Ch.1 – Introduction to Accounting &

Module outline and Accounting
1
Fundamentals
2 Published Financial Statements
3 Interpretation of Accounts 1
4 Interpretation of Accounts 2
5 Interpretation of Accounts 3
Marginal Costing and Breakeven
6
Analysis
7 Short-term Decisions
8 Capital Investment Appraisal
9 Capital Investment Appraisal
10 Divisional Performance
11 Revision
12 Revision
Finance
Ch2 – Measuring and Reporting
Financial Position
Ch 3 – Measuring and Reporting
Financial Performance
Ch 6 – Analysing and Interpreting
Financial Statements
Ch 6 – Analysing and Interpreting
Financial Statements
Ch 6 – Analysing and Interpreting
Financial Statements
Ch 7 – The Relevance and Behaviour
of Costs
Ch 7 – The Relevance and Behaviour
of Costs
Ch 10 – Making Capital Budget
decisions
Ch 10 – Making Capital Budget
decisions
Proctor - Ch 13 Divisional
Performance

1.2 Module Tutors

Module Leader e-mail

Dr Oino Isaiah ac3497@Coventry.ac.uk

Module Tutors

Dr Loai Alsaid ad1707@coventry.ac.uk

Dr Thai Nguyen ad4672@coventry.ac.uk

Mr Winfred Akomeah ab9741@coventry.ac.uk

Miss Francine Laourou ae1110@coventry.ac.uk

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You will be advised of Surgery hours for staff via Moodle.

Messages can be e-mailed to the relevant tutor.

1.3 Use of Moodle

The following will be available on the Aula 7000ACC 2223Jan/May
Page:
 Lecture handouts (Solutions to examples used in the lecture are
only available by attending the lecture)
 Seminar exercises (solutions are only available by attending the
seminar)
 Directed study example solutions.
 Feedback to the assignments.
 Past examination papers.

The bulletin or discussion board can be used for general queries

amongst students or to the module tutor.

2. Module Assessment

The assessment method and coursework weighting can be found in section 1

of the MID entry for this module on http://mid.coventry.ac.uk/

Upon completion of this module the student should be able to:

1. Evaluate the performance and financial position of a company using

various financial analysis tools.
2. Critically analyse different patterns of cost behaviour and apply cost-
volume-profit analysis to business decisions.
3. Apply Discounted Cash Flow (DCF) and other techniques to capital
investment decisions.
4. Critically evaluate the performance of business units or divisions using
financial and non-financial measures.

2.1 Coursework Assignments

There is no coursework for this module, rather you have a final exam at
the end of the semester.

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2.2 Assessment

Closed Book Time Constrained Assessment (15 credits) will assess intended
learning outcomes 1, 2, 3 and 4.

2.3 Plagiarism

Students are advised to consult the University Regulations* and their course
handbooks regarding the penalties for and definition of plagiarism, which
essentially is the deliberate and substantial insertion in your own work of
material from someone else e.g. a published source such as a book or article,
or simply another student’s piece of work, without acknowledging the
extent or source or clearly marking up the quotation in inverted
commas.

*To view regulations, use the University website.

USE OF TURNITIN

1. Whenever requested by your module leader, you should upload a WORD

copy of your work onto the relevant icon on your module web for plagiarism
checking. If you do not do this then your work will not be marked.
2. Drafts of assessed work for any particular module should only be
uploaded onto the draft icon on that module web, as this draft icon will be
configured so that the final submission will not flag up overlaps with the
draft submission. If you submit a draft onto any other module web then
Turnitin will identify any overlaps with your final submission as plagiarised.

3. You should never submit anyone else's work onto Turnitin under your
own name and you should never ask anyone else to submit your work onto
Turnitin under their name.

4. Normally students are only allowed to submit one draft of an assessment

via Turnitin. If the guidance on plagiarism has been followed, and the
student has written the work themselves, this should be sufficient.

For further guidance on the use of Turnitin please see your module web, ask
your tutor or contact the CUOnline helpdesk.

2.4 Form of Examination

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The intended learning outcomes 1, 2, 3 and 4 will be assessed by a two-hour

closed-book examination. It is likely that the examination will be in the
similar format as previous years. If there is any change to this, students will
be notified in good time. Intensive revision sessions will be conducted
before the examination.

2.5 Referral

You must have attempted the examination, at the first attempt to be eligible
for a re-sit. The referred examination timetable will be published on the
university website.

3 MODULE RESOURCES

The essential textbook(s) recommended for purchase is / are:

Author Date/ Title Publisher Library shelf

Edition number
2017/ Accounting and
Atrill &
10th Finance for Non- Prentice Hall 657 ATR
McLaney
edition Specialists

3.1 Book References

Author Date/ Title Publisher Library shelf

Edition number
Dyson & 2017 Accounting for Non-
Prentice Hall 657 DYS
Franklin 9th editionAccounting Students
Managerial
2009/ 658.1511
Proctor Accounting for Prentice Hall
3rd edition PRO
Business Decisions

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All of the books are available as an online version via the Library
website -LOCATE

3.2 Articles

Recommended articles for further reading will be included at the end of each
lecture’s notes. These will be taken from a variety of academic journals.

3.3 Web sites

Site url Comments

FAME Access via LOCATE Company accounts, ratios, activities,
ownership and management for UK
and Irish companies

A variety of subject generic Web links are accessible via the FBL Faculty
website.

4. MODULE HANDOUTS

Students enrolled on this module will have the handouts detailed below
made available to them via Moodle or from the module tutor.

4.1 Lecture (topic notes)

All lecture notes and exercises will be available in the module’s study pack
which is downloadable from the Moodle site. All overheads used will be
available on the Moodle after the session.

4.2 Case studies (exercises/assignments) / Solutions

All solutions to seminar exercises will be available in class or on Moodle.

4.3 Past examination papers

Copies of previous years’ examination paper can be accessed online via

Moodle.

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Students are warned that the format of the examination paper may be
subject to variation.

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