The module aims to develop the student's knowledge and understanding of the conceptual and regulatory framework of financial reporting and management. The main aim of the module is to introduce students to the various traditions, concepts and techniques in accounting and finance, and role in decision-making in business. Further, the module aims to enable students to develop a critical understanding of these concepts and methods in practice in the context of new ventures and small firms. The first part of the course (autumn term) intends to strengthen practical and analytical accounting skills through the study of accounting problems and to develop the ability to critically appraise conventional accounting practice through an understanding of alternative accounting theories and their application to topical issues in financial accounting. Then, the second part of the course (spring term) intends to equip students with good analytical skills in order to understand the implications of corporate financing decisions, and to enable students to understand the theoretical underpinnings of financial management. The main aim is to enable students to obtain a thorough understanding of the main theoretical and practical issues concerning the short and long term financial decisions made by corporations, and the analytical tools that are applied to make these decisions.