On successful completion of the module, students should be able to:
- Understand the role of the accountant and the financial environment in which they operate;
- Develop an understanding of the double entry book-keeping system and its role in the preparation of financial statements of a business;
- Develop the ability to interpret the various elements of a set of financial statements to inform decision-making;
- Evaluate the performance of a business using financial statement analysis;
- Demonstrate an ability to advise on working capital management techniques including the preparation of cash budgets.; and
- Assess alternative sources of finance to meet organisational finance requirements.