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This module is tailored for non-business graduates seeking to acquire a solid understanding of analytical techniques for assessing organisational performance and to gain an appreciation of management accounting tools and approaches. The student will learn key approaches to interpreting balance sheets, profit and loss accounts and statements of cash flow, applying ratio analysis and interpreting the results. Learners will understand how to evaluate three key decisions of financial management; the financing decision, the investment decision, and the dividend decision. They will be introduced to the concepts of discounting, risk analysis, and options.
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