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In addition to the lecture programme at the beginning of the trimester, your Local Tutor
will be delivering 4 tutorial sessions throughout the trimester.
For each tutorial a number of key concepts have been identified. This gives you the
opportunity to do some preparation in advance of the tutorials, as instructed by your
Local Tutor. You should use the index in your text book to look up the answers to the
narrative questions and prepare full written answers to these as practice for the exam.
Tutorial 1 (Topics 1 and 2)
Discussion Question 1
Identify the main users of accounting information and identify what their needs are.
Discussion Question 2
Discuss major accounting concepts of realisation, matching and prudence.
Discussion Question 3
Discuss the main advantages and disadvantages of debt and equity finance
Discussion Question 4
Going Concern plc has a loan of $30m which is due for repayment in 6 months’ time.
The company can afford to pay the loan off in full by selling some short-term
investments. However, the Treasury Manager wants to consider keeping the
investments and taking out a new loan.
What information does the company need in order to make a decision on?
a) Which is the best of a range of new borrowing options on offer?
b) Whether or not to take out a new loan at all?
Tutorial Exercise 1.1
The following relates to two companies operating in different business areas during

Type of service: Academic paper writing
Type of assignment: Essay
Subject: Finance
Pages/words: 6/1500
Number of sources: 1
Academic level: Undergraduate
Paper format: APA
Line spacing: Double
Language style: UK English

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