MAC3761/105/0/2021
Tutorial Letter 105/0/2021
Management Accounting III
MAC3761
Year module
Department of Management Accounting
This tutorial letter contains important information
about the module.
BARCODE
, CONTENTS
Page
PURPOSE OF THE MODULE ................................................................................................................. 4
PREREQUISITES AND PRIOR KNOWLEDGE ....................................................................................... 4
OVERVIEW OF THE MODULE................................................................................................................ 5
STRUCTURE OF THE TUTORIAL LETTERS FOR THE MODULE ........................................................ 6
LECTURERS’ CONTACT DETAILS ........................................................................................................ 6
STRUCTURE OF THIS TUTORIAL LETTER........................................................................................... 6
PRESCRIBED STUDY MATERIAL ......................................................................................................... 7
ASSESSMENTS AND SCOPE ................................................................................................................ 7
LEARNING UNIT 19: TREASURY FUNCTION ....................................................................................... 8
19.1 Introduction ................................................................................................................................... 8
19.2 Learning outcomes ....................................................................................................................... 9
19.3 Topic outline ................................................................................................................................. 9
19.4 Application .................................................................................................................................. 10
19.5 Self-review exercises .................................................................................................................. 11
LEARNING UNIT 20: ANALYSIS OF FINANCIAL AND NON-FINANCIAL INFORMATION ................. 12
20.1 Introduction ................................................................................................................................. 12
20.2 Learning outcomes ..................................................................................................................... 13
20.3 Topic outline ............................................................................................................................... 13
20.4 Analysis of non-financial information ........................................................................................... 14
20.5 Analysis of financial information .................................................................................................. 14
20.6 Application .................................................................................................................................. 15
20.7 Notes on ratios ........................................................................................................................... 15
20.8 Self-review exercises .................................................................................................................. 16
LEARNING UNIT 21: CAPITAL BUDGETING....................................................................................... 17
21.1 Introduction ................................................................................................................................. 17
21.2 Learning outcome ....................................................................................................................... 18
21.3 Topic outline ............................................................................................................................... 18
21.4 Application .................................................................................................................................. 19
21.5 Capital budgeting decision tree ................................................................................................... 19
21.6 Self-review exercises .................................................................................................................. 19
LEARNING UNIT 22: BUSINESS VALUATIONS .................................................................................. 20
22.1 Introduction ................................................................................................................................. 20
22.2 Learning outcomes ..................................................................................................................... 20
22.3 Topic outline ............................................................................................................................... 21
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, MAC3761/105/0/2021
22.4 Valuation methods ...................................................................................................................... 21
22.5 Application .................................................................................................................................. 21
22.6 Self-review exercises .................................................................................................................. 22
LEARNING UNIT 23: MERGERS AND ACQUISITIONS ....................................................................... 23
23.1 Introduction ................................................................................................................................. 23
23.2 Learning outcomes ..................................................................................................................... 23
23.3 Topic outline ............................................................................................................................... 23
23.4 Application .................................................................................................................................. 24
23.5 Mergers and Acquisition news .................................................................................................... 24
23.6 Self-review exercises .................................................................................................................. 25
3
Tutorial Letter 105/0/2021
Management Accounting III
MAC3761
Year module
Department of Management Accounting
This tutorial letter contains important information
about the module.
BARCODE
, CONTENTS
Page
PURPOSE OF THE MODULE ................................................................................................................. 4
PREREQUISITES AND PRIOR KNOWLEDGE ....................................................................................... 4
OVERVIEW OF THE MODULE................................................................................................................ 5
STRUCTURE OF THE TUTORIAL LETTERS FOR THE MODULE ........................................................ 6
LECTURERS’ CONTACT DETAILS ........................................................................................................ 6
STRUCTURE OF THIS TUTORIAL LETTER........................................................................................... 6
PRESCRIBED STUDY MATERIAL ......................................................................................................... 7
ASSESSMENTS AND SCOPE ................................................................................................................ 7
LEARNING UNIT 19: TREASURY FUNCTION ....................................................................................... 8
19.1 Introduction ................................................................................................................................... 8
19.2 Learning outcomes ....................................................................................................................... 9
19.3 Topic outline ................................................................................................................................. 9
19.4 Application .................................................................................................................................. 10
19.5 Self-review exercises .................................................................................................................. 11
LEARNING UNIT 20: ANALYSIS OF FINANCIAL AND NON-FINANCIAL INFORMATION ................. 12
20.1 Introduction ................................................................................................................................. 12
20.2 Learning outcomes ..................................................................................................................... 13
20.3 Topic outline ............................................................................................................................... 13
20.4 Analysis of non-financial information ........................................................................................... 14
20.5 Analysis of financial information .................................................................................................. 14
20.6 Application .................................................................................................................................. 15
20.7 Notes on ratios ........................................................................................................................... 15
20.8 Self-review exercises .................................................................................................................. 16
LEARNING UNIT 21: CAPITAL BUDGETING....................................................................................... 17
21.1 Introduction ................................................................................................................................. 17
21.2 Learning outcome ....................................................................................................................... 18
21.3 Topic outline ............................................................................................................................... 18
21.4 Application .................................................................................................................................. 19
21.5 Capital budgeting decision tree ................................................................................................... 19
21.6 Self-review exercises .................................................................................................................. 19
LEARNING UNIT 22: BUSINESS VALUATIONS .................................................................................. 20
22.1 Introduction ................................................................................................................................. 20
22.2 Learning outcomes ..................................................................................................................... 20
22.3 Topic outline ............................................................................................................................... 21
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, MAC3761/105/0/2021
22.4 Valuation methods ...................................................................................................................... 21
22.5 Application .................................................................................................................................. 21
22.6 Self-review exercises .................................................................................................................. 22
LEARNING UNIT 23: MERGERS AND ACQUISITIONS ....................................................................... 23
23.1 Introduction ................................................................................................................................. 23
23.2 Learning outcomes ..................................................................................................................... 23
23.3 Topic outline ............................................................................................................................... 23
23.4 Application .................................................................................................................................. 24
23.5 Mergers and Acquisition news .................................................................................................... 24
23.6 Self-review exercises .................................................................................................................. 25
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