BA Management, Leadership and Leisure / Course details

Year of entry: 2022

Course unit details:
Financial Management I

Course unit fact file
Unit code EDUC10761
Credit rating 10
Unit level Level 1
Teaching period(s) Semester 1
Offered by Education
Available as a free choice unit? Yes



The course unit will introduce the following content areas:

  • Introduction to financial accounting including
  • Measuring and reporting financial position and performance
  • Analysing and interpreting financial statements

and to

  • provide an introduction to the financial accounting and activities relevant to the management role of business organisations
  • introduce the main financial statements
  • gain an awareness of how these relate to other areas of study on the course and to act as a basis for further study of other aspects of Business and Management in the leisure sector


  • To introduce students to the financial accounting activities relevant to the management role via the preparation and interpretation of the main financial statements

Learning outcomes


Category of outcome

Upon completion of the unit, students should be able to:

Knowledge and understanding

Prepare, understand and interpret the information contained in the financial statements under IFRS and FRS102 (UKGaap) within the leisure context


Intellectual skills

Be able to interpret and evaluate financial information

Practical skills

Possess the ability to produce the following financial statements and the notes to the accounts for an organisation:

  • the balance sheet / statement of financial position
  • the  profit & loss account / income statement

Possess the ability to analyse financial statements and evaluate the operating and financial performance of a business

Possess the ability to interact with those in financial management of an organisation

Transferable skills and personal qualities

Financial evaluation techniques

Critical thinking skills


Teaching and learning methods

Up to 12 x 2- hour lectures/seminars supported by individual or group tutorials

Assessment methods

Assessment task Word Length or Equivalent Weighting within unit
One assignment Financial calculations plus 1,000 word report (100%)


Feedback methods

Feedback via Blackboard

Recommended reading

Atrill, P. & McLaney, E. (2016), Accounting & Finance for Non-Specialists, 10th edition, Prentice Hall

Guilding, C. (2013), Accounting Essentials for Hospitality Managers, 3rd edition, Routledge

Owen,G. (1998), Accounting for Hospitality, Tourism and Leisure, Addison Wesley Longman

Weetman, P. (2015), Financial & Management Accounting: An introduction, 7th edition, Prentice Hall

Study hours

Scheduled activity hours
Lectures 24
Independent study hours
Independent study 76

Teaching staff

Staff member Role
Martyn Edwards Unit coordinator

Additional notes

Activity Hours Allocated
Staff/Student Contact 24
Tutorials 0
Private Study 30
Directed Reading 10
Assignment Preparation 36
Total Hours 100


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