Tutorial Letter 103/0/2021 Management Accounting III MAC3761 Year module

MAC3761/103/0/2021




Tutorial Letter 103/0/2021

Management Accounting III
MAC3761



Year module


Department of Management Accounting


This tutorial letter contains important information about your 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 8: INTRODUCTION, STRATEGY AND RISK MANAGEMENT ................................... 8
8.1 Introduction ................................................................................................................................... 8
8.2 Learning outcomes ....................................................................................................................... 9
8.3 Topic outline ............................................................................................................................... 10
8.4 Application .................................................................................................................................. 10
8.5 Risk categories ........................................................................................................................... 11
8.6 Porter’s Five Forces Framework ............................................................................................. 12
8.7 Self-review exercises ............................................................................................................... 12
LEARNING UNIT 9: SOURCES AND FORMS OF FINANCE ................................................................ 13
9.1 Introduction ................................................................................................................................. 13
9.2 Learning outcomes ..................................................................................................................... 13
9.3 Topic outline ............................................................................................................................... 13
9.4 Preference share treatment ........................................................................................................ 14
9.5 Application .................................................................................................................................. 15
LEARNING UNIT 10: CAPITAL STRUCTURE AND COST OF CAPITAL............................................. 16
10.1 Introduction ................................................................................................................................. 16
10.2 Learning outcomes ..................................................................................................................... 17
10.3 Topic outline ............................................................................................................................... 17
10.4 Application .................................................................................................................................. 18
10.5 Self-review exercises .................................................................................................................. 19
LEARNING UNIT 11: THE DIVIDEND DECISION ................................................................................. 20
11.1 Introduction ................................................................................................................................. 20
11.2 Learning outcomes ..................................................................................................................... 20
11.3 Topic outline ............................................................................................................................... 20
11.4 Dividend decision and how it affects the value of a company...................................................... 21

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, MAC3761/103/0/2021

11.5 Application .................................................................................................................................. 21
11.6 Self-review exercises .................................................................................................................. 22
LEARNING UNIT 12: WORKING CAPITAL MANAGEMENT................................................................ 23
12.1 Introduction ................................................................................................................................. 23
12.2 Learning outcomes ..................................................................................................................... 23
12.3 Topic outline ............................................................................................................................... 23
12.4 Self-review exercises .................................................................................................................. 24




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