To provide students with an understanding of how businesses operate and how finance functions help businesses to achieve their objectives.
On completion of this module, students will be able to:
- identify the general objectives of businesses and the functions and tasks that businesses perform in order to meet their objectives;
- specify the nature, characteristics, advantages and disadvantages of different forms of business and organizational structure;
- identify the purpose of financial information produced by finance functions, specify how finance functions support business operations, including the measurement of risk, and identify sources and methods of financing for businesses;
- specify the importance and attributes of the accountancy profession and the role that governance plays in the management of a business, including how a business can promote corporate governance, sustainability, corporate responsibility and an ethical culture;
- specify the impact on a business of the external environment in which it operates; and
- specify key issues in relation to data and its collection, visualisation and analysis, and identify key features, benefits and risks of different technologies.
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