This module is designed to equip participants with the necessary skills to analyse and interpret financial information. Actual financial statements are analysed, and participants are expected to be familiar with real cases in the current financial press. You will become familiar with how financial statements such as balance sheets, income statements, and cash flow statements are structured. Various methods of critically evaluating them in order to make conclusions about the company’s financial strength or weakness, and future possibilities such as financial failure or the probability of takeover will be discussed. Management accounting provides managers with timely and appropriate information – firstly in order to understand the cause and behaviour of costs and to meaningfully allocate these costs to products, customers and inventories; secondly to assist in planning, budgeting and decision making; and finally in order to measure performance. This module is intended as an introduction for individuals who will plan, make business decisions and evaluate the performance of business units using information derived from the accounting system.
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