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Module

NBS8975 : Financial Analysis, Decisions and Markets

  • Offered for Year: 2022/23
  • Module Leader(s): Mr Philip Morey
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semesters
Semester 1 Credit Value: 20
ECTS Credits: 10.0

Aims

The aim of this practice-based module is to enable you to develop and enhance, to an advanced level, your knowledge, understanding and practice of financial analysis, decisions and markets. The module will provide you with the opportunity to enhance your skills of critically appreciating financial and management accounting and economic information, alongside analytical techniques to support strategic decision making. By the end of the module, you will be able to:

• Understand the concepts of accounting and accountability in an organisation, and be able to analyse
and critically evaluate financial and management accounting information for analysis, decision-
making, strategic planning and control.
• Understand and critically evaluate an organisation’s financial condition from its published
financial accounts, management accounting reports and other contemporary areas of reporting (e.g.
social and environmental reporting).
• Understand and critically evaluate the processes of investment appraisal and decision-making.
• Understand the macroeconomic context for trade and finance and apply critical economic thinking and
analytical techniques.

Outline Of Syllabus

The syllabus will include topics such as:

• Concepts of accounting and accountability.
• The structure, content and analysis of annual reports and primary financial statements.
• Cost behaviour and cost-volume-profit analysis for internal decision making.
• Financial planning and control through budgeting.
• Investment appraisal, capital allocation and corporate financing decision-making.
• The global financial environment, financial markets and role of financial institutions.
• International trade, macroeconomic concepts and the impact of key events on the global economy.

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion160:0060:00N/A
Scheduled Learning And Teaching ActivitiesLecture81:008:00PIP lectures delivered in 4 x blocks through the semester (2 hours per block).
Structured Guided LearningLecture materials81:008:00Pre-recorded lecture materials.
Structured Guided LearningStructured research and reading activities41:004:00N/A
Guided Independent StudySkills practice112:0012:00N/A
Scheduled Learning And Teaching ActivitiesWorkshops11:001:00Online synchronous module orientation session
Scheduled Learning And Teaching ActivitiesWorkshops11:001:00Online synchronous assessment surgery session
Scheduled Learning And Teaching ActivitiesWorkshops82:0016:00PIP workshops delivered in 4 x blocks through the semester (4 hours per block).
Guided Independent StudyReflective learning activity120:0020:00N/A
Guided Independent StudyIndependent study122:0022:00N/A
Guided Independent StudyOnline Discussion41:004:00Consists of four x 1 hour asynchronous discussions.
Guided Independent StudyDistance Learning Advance Preparation144:0044:00N/A
Total200:00
Teaching Rationale And Relationship

The teaching methods recognise the importance of learners learning about context, content and processes for their own individual and organisational development of advanced professional practice.

The teaching and learning methods support achievement of the module’s learning outcomes. The processes of teaching and learning, within this blended learning module, include but are not limited to the following: Synchronous and non-synchronous online opportunities to acquire knowledge and understanding of theory in practice are provided through watching lectures, listening to and watching podcasts and/or videos, reading and research, and work-based and reflective learning. Learning through online dialogue, discussion and collaboration enables students to articulate, respond to and provide feedback on theory, knowledge and practice application, and to question and challenge their work-based practices. Collaborative online social learning is a hallmark of the module and will involve peer learning, co-production of knowledge and ideas about practice, and feedback.

As a post-experience programme, contextualising theory in practice requires not only academic input but also practitioners’ knowledge and expertise and, therefore, some lectures or workshops may be taught by adjunct staff. Reflection on practice, through completion of a reflective journal, supports the learner to evaluate their understanding of the relevant subject knowledge, and to question and challenge their work-based practices, through applying and integrating theory in practice.

Students are expected to enhance their learning by independent reading and enquiry, for which they are given guidance on relevant materials.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Other Assessment
Description Semester When Set Percentage Comment
Report1A1004,000 word analyst report marked on a non-anonymous basis
Formative Assessments
Description Semester When Set Comment
Reflective log1MPreparation for summative assessment
Assessment Rationale And Relationship

Formative Feedback

Formative feedback is provided throughout the module by encouraging learners to respond to questions and engage in reflection, dialogue, debate and discussion in online and face-to-face contexts. Collaborative learning, online and in the classroom, is a hallmark of the module and involves co-production of knowledge and ideas about practice, and feedback.

Summative Feedback

The module assessment enables learners to achieve the learning outcomes and to consolidate their learning by articulating their conceptual understanding and how it is used in practice.

Summative assessment comprises one component, a 4,000 word analyst report. This will require a critical evaluation of the financial position and performance, investment and financing decisions and global macroeconomic and finance context for a publicly listed commercial organisation.

A reflective learning Portfolio is central to completion of the summative assessments, and is an appropriate assessment method for all learners, enabling them to consolidate what they have learned by reflecting on and articulating their personal and/or organisation practice and how it relates to their current conceptual understanding.

Summative feedback on the assessment will include ‘feed forward’, enabling learners to improve future academic and/or practice action.

Reading Lists

Timetable