Module details
CB937 Financial and Management Accounting (15 credits)
Syllabus
- The nature and purpose of accounting and its management interface.
- Concepts underpinning traditional financial statements.
- Primary financial statements and their interpretation and evaluation.
- The regulatory framework of financial reporting.
- The role of auditing.
- The cash cycle and its management.
- The nature and purpose of management accounting.
- Costing systems and costing for overhead expenditure.
- Budgeting and the budgetary process.
- Accounting control information.
- Investment appraisal.
- Responsibility accounting systems and performance appraisal measures.
This module is delivered by Kent Business School.
Note
This web page provides advance information about a module due
to run in the coming academic year. We believe the details are
accurate at the time of writing but they may be subject to
change.