- UCAS course code
- L900
- UCAS institution code
- M20
Bachelor of Arts (BAEcon)
BAEcon Development Studies
In-depth study into the problems and options faced by the developing world.
Duration: 3 or 4 years
Year of entry: 2025
UCAS course code: L900 / Institution code: M20
- Key features:
Study abroad
Industrial experience
- Typical A-level offer: AAA including specific subjects
- Typical contextual A-level offer: ABB including specific subjects
- Refugee/care-experienced offer: BBB including specific subjects
- Typical International Baccalaureate offer: 36 points overall with 6,6,6 at HL, including specific subjects
Fees and funding
Fees
Tuition fees for home students commencing their studies in September 2025 will be £9,535 per annum (subject to Parliamentary approval). Tuition fees for international students will be £29,500 per annum. For general information please see the undergraduate finance pages.
Policy on additional costs
All students should normally be able to complete their programme of study without incurring additional study costs over and above the tuition fee for that programme. Any unavoidable additional compulsory costs totalling more than 1% of the annual home undergraduate fee per annum, regardless of whether the programme in question is undergraduate or postgraduate taught, will be made clear to you at the point of application. Further information can be found in the University's Policy on additional costs incurred by students on undergraduate and postgraduate taught programmes (PDF document, 91KB).
Scholarships/sponsorships
Scholarships and bursaries, including the Manchester Bursary , are available to eligible home/EU students.
Some undergraduate UK students will receive bursaries of up to £2,000 per year, in addition to the government package of maintenance grants.
You can get information and advice on student finance to help you manage your money.
Course unit details:
Fundamentals of Financial Reporting B
| Unit code | BMAN10621B |
|---|---|
| Credit rating | 10 |
| Unit level | Level 1 |
| Teaching period(s) | Semester 1 |
| Available as a free choice unit? | Yes |
Overview
Topics studied are as follows:
• Introduction to Financial Reporting concepts
• The Statement of Financial Position
• The income statement
• The cash flow statement
• Ratio analysis and analytical review
• Corporate Governance
Pre/co-requisites
Aims
This course aims to introduce students to the fundamental concepts, principles and techniques of financial accounting and reporting for students who are not specialists in accounting. It takes a conceptual and practical approach which emphasises general principles and methods in order to allow these concepts to be applied to specific problems and issues in accounting and the wider business/social environment. The course unit assumes no background knowledge in accounting.
Learning outcomes
By the end of the course unit, you should be able to:
1. Discuss the conceptual framework of financial reporting which enables accounting information to be useful for decision-making purposes.
2. Identify and explain the different forms of business in the UK, particularly their legal and financial reporting requirements.
3. Explain and apply the accounting principles, conventions and concepts when preparing non-complex income statements, statements of financial position and cash flow statements.
4. Explain and apply the difference between cash and profit as well as the book value and market value of companies.
5. Analyse and interpret the financial statements of a company using ratio analysis and show commercial awareness of the relative significance of non-financial reported information.
6. Discuss and evaluate the importance of corporate governance and contemporary issues in accounting in the context of wider stakeholder groups and their information needs.
Teaching and learning methods
Lecture hours: 22
Workshop hours: 5 x 1 hour workshops in week 4, 7, 9, 10 & 11
Independent study: 73 hours
Total study hours: 100 hours
Note: Independent study includes reading, preparation for classes, homework, completion of practice quizzes and preparation for assessments.
Total study hours: 100 hours split between lectures, classes, self study and preparation for classes, online assignments and a closed-book examination.
Assessment methods
Examination 100%
Feedback methods
• Informal advice and discussion during a lecture or workshop.
• Immediate feedback on online coursework.
• Online exercises and quizzes delivered through the Blackboard course space.
• Responses to student emails and questions from a member of staff including feedback provided to a group via an online discussion forum.
• Generic feedback posted on Blackboard regarding overall examination performance
Recommended reading
Core Textbook
Atrill & MCLaney, Financial Accounting for Decision Makers, 7th edition.
Supplementary reading: financial press (e.g. Financial Times), Accountancy magazine & any plc annual financial statements
Study hours
| Scheduled activity hours | |
|---|---|
| Assessment written exam | 2 |
| Lectures | 22 |
| Practical classes & workshops | 5 |
| Independent study hours | |
|---|---|
| Independent study | 69 |
Teaching staff
| Staff member | Role |
|---|---|
| Huw Morgan | Unit coordinator |
Additional notes
Other Teaching Staff: to be confirmed
Pre-requisites: None
Co-requisites: None
Dependent course units:
• BMAN10632 Fundamentals of Management Accounting
• BMAN21020 Financial Reporting & Accountability
• BMAN20081 - BMAN10522/10522(M Financial Decision Making is also required as a pre-requisite with BMAN10621 (B) or (M) Fundamentals of Financial Reporting OR BMAN10552 Fundamentals of Finance (passed at 60% or above) is required as a pre-requisite with BMAN10621(B) or (M)) Fundamentals of Financial Reporting.
Programme Restrictions: This course is designed to be a self- contained introduction to financial accounting and reporting for those students who are not specialists in accounting and is available as a free choice option to students who have received prior agreement from their registering School. Core course for BSc Maths with Finance (1st year) and BSc Maths with Financial Maths (2nd year). Option for BSc Actuarial Science & Maths (2nd year).
BMAN10621(B) Fundamentals of Financial Reporting is available to study abroad and exchange students admitted through the University of Manchester International Programmes Office.
For Academic Year 2024/25
Updated: March 2024
Approved by: March UG Committee