Accounting for Decision Makers of Management

Accounting for Decision Makers of Management & Finance – 941N1


Course work


Essay:          2,500 words (+/- 10%) this includes intext citations, excludes bibliography and appendices


Weighting:   75% of final module mark


E-submission: date as shown Sussex Direct timetable


Your Module Learning Objectives:


  1. Examine key accounting concepts and principles and the process involved in producing financial reports [already assessed]
  2. Interpret and analyse financial reports, using appropriate tools.
  3. Explain the nature of earnings management and its relevance to users of financial reports.
  4. Appraise the need for regulation of financial reporting, including accounting standards and describe the problems faced by standards setters in an international context.

This assignment covers: LO 2, 3 and 4




  1. Using the annual reports of your chosen company, prepare an essay Analysing the Statement of Cash Flows,


  1. Discuss one method of earnings management and how the company might be able to apply it, and


  1. Discuss why rules/regulations (other than accounting standards) are needed in relation to financial statements.


Assessment notice


Students submitting essays and other coursework assessments should be aware that the penalties imposed upon students committing academic misconduct may include obtaining zero marks for the assessment unit, or even more severe penalties. See for further information. The most common forms of misconduct that are usually detected are plagiarism and personation. To find out more about them – and how to avoid them, see: