Assessment Learning Outcomes:
1. Select and apply appropriate accounting techniques to critically analyse financial data in a variety of business decision making scenarios.

2. Make informed financial judgements based on the outcome of such accounting analyses.

3. Critically appraise the techniques used and the information to which they have been applied.
4. Demonstrate a critical understanding to the internal, external and legal environments in which the judgements are being made.

5. Understand the objectives of preparing management information and the need to adapt techniques in a changing commercial environment that can help in decision making in relation to costing, pricing, product range and marketing strategy.

6. Evaluate the strategic performance of a business, understand the significance of the relationship between financial and non-financial indicators of business performance and recommend appropriate performance measures.