MBA4807
EXAM
PACK 2023
FOR ANY QUERIES AND EXAM ASSISTANCE
CONTACT:
, MBA4807 Accounting for Managers January 2023 Semester 1
INTRODUCTION
Welcome to the module, Accounting for Managers. We hope you will find your study an
interesting and rewarding experience. You are welcome to contact your lecturers about any
part of the contents of the module, which you do not understand.
This overview aims to give you a bird’s eye view of the subject matter you are about to study.
This material should be read in conjunction with any other material received on this subject
from the SBL. The idea of this overview is to provide you with a step-by-step guide to all the
material you need to cover in order to do well in this module.
PURPOSE OF AND OUTCOMES FOR THE MODULE
Purpose
The purpose of the learning in this module is to enable students to interpret and evaluate the
different financial reports; to read and analyse financial statements; understand the capital
budgeting process; to evaluate a company’s management of working capital; to evaluate
costing and product pricing decisions; and to evaluate the budgeting process of an
organisation.
This module has been designed so that it reflects the cutting edge of current financial and cost
management accounting thinking yet is accessible to those who do not have a basic
understanding of finance. By the end of this module, you should feel comfortable working with
financial experts in your business, no matter what area you are in.
Qualifying students will be able to identify opportunities for innovation and will be able to make
recommendations on the implementation of financial and management accounting. These
students will also be able to appreciate the role of financial and management accounting within
an organisation.
Learning outcomes
To be successful in this module, you should achieve the following specific learning outcomes:
• be able to comprehensively identify, understand and apply the basic principles of the
accounting process; identify the users of the financial statements and understand how
accounting information may improve the quality of their decisions.
• be able to differentiate between the types of financial reports prepared for internal and
external users.
• be able to analyse and interpret financial statements to assess the financial
performance of the company.
• be able to differentiate between the different relevant costs and their respective
benefits.
• be able to calculate and interpret the cost-volume-profit analysis.
• be able to apply full costing and other costing methods as well as compare and criticise
the different methods and also show an understanding of the management of costs in
a competitive environment.
• be able to demonstrate the ability to compile different kinds of budgets as well as
analyse information to make capital investment decisions.
Page 1 of 13 © UNISA Graduate School of Business Leadership
, MBA4807 Accounting for Managers January 2023 Semester 1
• be able to demonstrate the ability to evaluate performance and pricing in a competitive
environment.
LECTURERS AND CONTACT DETAILS
Lecturer
The lecturer’s details are as follow:
Ms Lize Terre Blanche CA(SA)
UNISA SBL Campus, Corner of Janadel and Alexandra
Office
Avenues, Midrand
Telephone Use email address on MS Teams to phone
E-mail
Lecturers can assist with enquiries of an academic nature only, such as enquiries about the
contents of assignments.
You must provide your student number and the course code of this module (MBA4807)
whenever you direct an enquiry to us.
Administrative support staff
Please direct any administrative enquiries to the following email address:
TO BE ADVISED
You must provide your student number and the course code of this module (MBA4807)
whenever you direct an enquiry to us.
MODULE RELATED RESOURCES
Prescribed Book
Your prescribed book for this module is:
Cloete, M and Marimuthu, F. 2021. Basic Accounting for Non-Accountants. 4th Ed. van Schaik
Publishers. ISBN: 978-0-627-03890-7. eISBN: 978-0-627-0-3891-4.
It is important that you obtain the book as soon as possible. To purchase this title:
• Go to your nearest academic bookstore
• Buy e-books or print online at https://store.it.si/za/home, https://store.snapplify.com,
www.vanschaik.com or www.takealot.com.
Articles and additional resources
Relevant articles and additional resources have been uploaded on myUnisa Moodle. The
focus of these articles is on the impact of COVID 19 on financial reporting as well as the status
of financial reporting in emerging economies and more specifically an African context.
Page 2 of 13 © UNISA Graduate School of Business Leadership
EXAM
PACK 2023
FOR ANY QUERIES AND EXAM ASSISTANCE
CONTACT:
, MBA4807 Accounting for Managers January 2023 Semester 1
INTRODUCTION
Welcome to the module, Accounting for Managers. We hope you will find your study an
interesting and rewarding experience. You are welcome to contact your lecturers about any
part of the contents of the module, which you do not understand.
This overview aims to give you a bird’s eye view of the subject matter you are about to study.
This material should be read in conjunction with any other material received on this subject
from the SBL. The idea of this overview is to provide you with a step-by-step guide to all the
material you need to cover in order to do well in this module.
PURPOSE OF AND OUTCOMES FOR THE MODULE
Purpose
The purpose of the learning in this module is to enable students to interpret and evaluate the
different financial reports; to read and analyse financial statements; understand the capital
budgeting process; to evaluate a company’s management of working capital; to evaluate
costing and product pricing decisions; and to evaluate the budgeting process of an
organisation.
This module has been designed so that it reflects the cutting edge of current financial and cost
management accounting thinking yet is accessible to those who do not have a basic
understanding of finance. By the end of this module, you should feel comfortable working with
financial experts in your business, no matter what area you are in.
Qualifying students will be able to identify opportunities for innovation and will be able to make
recommendations on the implementation of financial and management accounting. These
students will also be able to appreciate the role of financial and management accounting within
an organisation.
Learning outcomes
To be successful in this module, you should achieve the following specific learning outcomes:
• be able to comprehensively identify, understand and apply the basic principles of the
accounting process; identify the users of the financial statements and understand how
accounting information may improve the quality of their decisions.
• be able to differentiate between the types of financial reports prepared for internal and
external users.
• be able to analyse and interpret financial statements to assess the financial
performance of the company.
• be able to differentiate between the different relevant costs and their respective
benefits.
• be able to calculate and interpret the cost-volume-profit analysis.
• be able to apply full costing and other costing methods as well as compare and criticise
the different methods and also show an understanding of the management of costs in
a competitive environment.
• be able to demonstrate the ability to compile different kinds of budgets as well as
analyse information to make capital investment decisions.
Page 1 of 13 © UNISA Graduate School of Business Leadership
, MBA4807 Accounting for Managers January 2023 Semester 1
• be able to demonstrate the ability to evaluate performance and pricing in a competitive
environment.
LECTURERS AND CONTACT DETAILS
Lecturer
The lecturer’s details are as follow:
Ms Lize Terre Blanche CA(SA)
UNISA SBL Campus, Corner of Janadel and Alexandra
Office
Avenues, Midrand
Telephone Use email address on MS Teams to phone
Lecturers can assist with enquiries of an academic nature only, such as enquiries about the
contents of assignments.
You must provide your student number and the course code of this module (MBA4807)
whenever you direct an enquiry to us.
Administrative support staff
Please direct any administrative enquiries to the following email address:
TO BE ADVISED
You must provide your student number and the course code of this module (MBA4807)
whenever you direct an enquiry to us.
MODULE RELATED RESOURCES
Prescribed Book
Your prescribed book for this module is:
Cloete, M and Marimuthu, F. 2021. Basic Accounting for Non-Accountants. 4th Ed. van Schaik
Publishers. ISBN: 978-0-627-03890-7. eISBN: 978-0-627-0-3891-4.
It is important that you obtain the book as soon as possible. To purchase this title:
• Go to your nearest academic bookstore
• Buy e-books or print online at https://store.it.si/za/home, https://store.snapplify.com,
www.vanschaik.com or www.takealot.com.
Articles and additional resources
Relevant articles and additional resources have been uploaded on myUnisa Moodle. The
focus of these articles is on the impact of COVID 19 on financial reporting as well as the status
of financial reporting in emerging economies and more specifically an African context.
Page 2 of 13 © UNISA Graduate School of Business Leadership
