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INTRODUCTION TO FINANCIAL AND MANAGEMENT ACCOUNTING
The module provides insights into how accounting is embedded in a socio-economic, political and cultural context and how accounting is shaped by this context and in turn shapes this context. Adopting this broader perspective the module elaborates accounting concepts in the context of decision-making, control and governance. Key concepts and methods of accounting are discussed by focusing on the reporting of the financial position and the financial performance of business organisations, the analysis of the financial statements produced by business organisations and the use of accounting information by management for planning, decision making and control purposes.
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