T/616/3032 Accounting for Managers

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Unit Aims :

The aim of this unit is to develop learners’ skills in preparing financial statements for a variety of organisations using a range of techniques, and that comply with legal and regulatory requirements.


Learning Outcomes

Assessment Criteria

1. Understand accounting concepts and conventions.

  • Explain the aims of financial and management accounting and accounting regulations.
  • Explain the main types of business and accounting information and their features.
  • Evaluate the role of different users of accounting and financial information. .


2. Be able to prepare financial statements for sole traders, partnerships and limited firms from ledger accounts and incomplete records.

  • Prepare books of original entry
  • Prepare trial balance information to enter to final account
  • Construct final accounts including cash flow statements.
  • Make adjustments for bookkeeping and final accounts.


3. Be able to evaluate financial performance.

  • Calculate a range of financial ratios.
  • Categorise financial ratios.
  • Evaluate financial performance using ratios.


4. Understand the UK Regulatory Framework for accountancy and finance.

  • Summarise the main features of the UK regulatory framework.
  • Evaluate the impact of international regulations on UK organisations.  

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