Accounting for Decision Makers of Management & Finance
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Accounting for Decision Makers of Management & Finance

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


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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.

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