Resource allocation and business model performance

This unit examines the use of both financial and management accounting information for decision making. Whilst emphasising interpretation by users of accounting information, the unit will also provide you with an introduction and understanding of the preparation, presentation, and interpretation of financial statements. Similarly, the unit will provide an introduction to the preparation and presentation of various forms of management accounting information and aspects of management control. The unit will also provide an introduction to business structures and the governance and regulatory arrangements in respect of financial reporting that pertain to them.