Module Indicative Content |
Accounting Statements
Introduction to Income Statement, Statement of Financial Position and Cash Flow Statement
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Interpretation of Accounts
Financial Analysis using ratios
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Working Capital Management
The management of Inventory,Receivables, Payables and Cash
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Sources of Finance
Matching suitable sources to the business needs ( Long Term, Medium Term, Short Term , Internal and External ( including grants)
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Costing of Projects
Cost behaviour ( Fixed versus variable) and the issues involved in obtaining accurate costings.
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Cost, Volume,Profit Analysis
Ascertaining the breakeven level of Sales and performng sensitivity analysis in relation to prices, costs and volumes.
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Preparing Budgeted Financial Statements
Preparation of Budgeted financial statements,performing sensitivity analysis on the projected results and commenting on the outcomes
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Capital Budgeting
Selection of Alternative Investments.Appraisal techniques for long term investments, including discounted cash flow methods. Post implementation audit procedures.
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Financial Modelling
Each of the above NVF concepts will be applied in a financial modelling session in the computer labs. One of the main areas here will be the development of financial projections and costings appropriate for inclusion in a business plan.
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DKIT reserves the right to alter the nature and timings of assessment
Module Resources
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Recommended Book Resources |
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Dyson J.R.. (2010), Accounting for Non Accounting Students, 8th. Financal Times Management; 8 edition (July 14, 2010), Lonndon, [ISBN: 978-0273722977].
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Supplementary Book Resources |
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Adelman PJ, Marks A M. (2006), Entrepreneurial Finance for Small Business, 4th. Prentice Hall 2006.
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Power, Walsh, O'Meara. Financial Management ( An Irish Text), Gill and Macmillan.
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BPP. (2004), Managing Financial Resources and Decisions, First. 1-10, BPP, [ISBN: 0-7517-1244-2].
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This module does not have any article/paper resources |
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Other Resources |
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[CD Rom], Anthony Jay. (1993), The Balance Sheet Barrier, Video Arts.
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[CD Rom], Anthony Jay. (1978), The Contol of Working Capital, Video Arts.
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[CD Rom], John Hemingway. (1984), Budgeting, Video Arts.
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