Financial Information and Analysis BUS5002

  • Academic Session: 2023-24
  • School: Adam Smith Business School
  • Credits: 10
  • Level: Level 5 (SCQF level 11)
  • Typically Offered: Semester 1
  • Available to Visiting Students: No

Short Description

This course is designed to equip students with a comprehensive understanding of financial and managerial accounting concepts and their real-world applications in businesses. It includes analysis of financial reports and financial analysis techniques for students to make informed decisions on financial opportunities and challenges that organisations face. Students also assess costing methods, evaluate budgeting approaches, and analyse the principal methods of performance appraisal.


The course will be delivered on a blended mode that includes a series of seminars, workshops and active learning experiences over 35 hours in Semester 1. Some asynchronous activities will be in place as preparation for practical sessions and discussions.

Requirements of Entry

Please refer to the current postgraduate prospectus at:

Excluded Courses





In-course assessment:


Intended Learning Outcomes



Word Length/Duration


Individual Written Assignment


2,000 words

Course Aims

The aim of this course is to introduce students to a range of foundational accounting concepts, tools, techniques and practices which are commonly used in both public and private sector organisations; and for students to apply them to appraise financial information and enhance decision making among general managers and entrepreneurs.

Intended Learning Outcomes of Course

At the end of this course students will be able to:

1. Critically evaluate financial information and financial statements using appropriate tools and methods to make informed costing, budgeting and investment decisions.

2. Organise financial and non-financial information to develop effective and sustainable planning, assessment and control strategies impacting business decisions and performance.

3. Critically assess different capital investment appraisal methods.

Minimum Requirement for Award of Credits

Students must submit at least 75% by weight of the components (including examinations) of the course's summative assessment.