Please note: there may be some adjustments to the teaching arrangements published in the course catalogue for 2020-21. Given current circumstances related to the Covid-19 pandemic it is anticipated that some usual arrangements for teaching on campus will be modified to ensure the safety and wellbeing of students and staff on campus; further adjustments may also be necessary, or beneficial, during the course of the academic year as national requirements relating to management of the pandemic are revised.

Financial Information Management (HR) ACCFIN5241

  • Academic Session: 2022-23
  • School: Adam Smith Business School
  • Credits: 20
  • Level: Level 5 (SCQF level 11)
  • Typically Offered: Semester 1
  • Available to Visiting Students: No
  • Available to Erasmus Students: No

Short Description

This course will provide students with a clear understanding of the principle aspects of accounting and finance in an organisational context. Students will develop the ability to identify theories and apply them with appropriate data and to interpret and evaluate the results: various accounting reports and forms of financial analysis.


20 hours of lectures

16 hours of tutorials

Requirements of Entry

Please refer to the current postgraduate prospectus at:

Excluded Courses



This course will be assessed by means of:

- a 2000 words case analysis (20%) prepared in group

- a Multiple Choice Quiz (worth 20% of the total assessment mark)

- an end of course 2-hour examination (valued at 60% of the available marks).

Main Assessment In: December

Course Aims

This course aims to provide students with a clear understanding of the various roles of accounting and finance in organisations, of the tolls and techniques used in these functions and of the many ways of interpreting financial and accounting information. Students will develop the ability to identify theories to apply them with appropriate data and to critically interpret and evaluate the output.

Intended Learning Outcomes of Course

By the end of this course students will be able to:


1. Explain the role and nature of accounting and finance in business.

2. Understand and interpret the income statement, the balance sheet and cash-flow statement.

3. Explain the nature and importance of the regulatory framework surrounding published financial reports.

4. Apply knowledge of costing methods in evaluating linkages between activities and costs.

5. Apply knowledge of methods of performance measurements that translate strategy/goals into operations

6. Utilise theories of short- and long-term decision-making

Minimum Requirement for Award of Credits

Students must submit at least 75% by weight of the components (including examinations) of the course's summative assessment.