The purpose of this module is to provide students with a well-informed, practical and critical understanding of financial analysis and financial decision-making applicable to the role of divisional and functional managers. It brings together crucial topics from financial accounting, management accounting, and financial management. In the financial accounting sessions, we cover the key topics related to information aimed at external users (e.g. preparation of financial accounts and analysis and interpretation of the principal financial accounting statements) while during the management accounting lectures we focus on what is relevant for organisational/internal users – in terms of relying on accounting information to plan, monitor and make decisions.