Programme Specification for the 2019/0 academic year
BSc (Hons) Accounting Studies
1. Programme Details
| Programme name | BSc (Hons) Accounting Studies | Programme code | UFS2SBESBE01 |
|---|---|---|---|
| Study mode(s) | Full Time |
Academic year | 2019/0 |
| Campus(es) | Streatham (Exeter) |
NQF Level of the Final Award | 6 (Honours) |
2. Description of the Programme
Our BSc Accounting Studies programme is designed for students who are interested in accounting in general. The programme gives you an understanding of the legal, business and social environments in which accountancy operates and enables you to be conversant in the technical languages and practices of the accounting sector in a market economy. Key subjects studied include financial accounting, management accounting, business law, economics, business statistics and finance.
3. Educational Aims of the Programme
The School already offers accredited programmes in accounting, the BSc Accounting and Finance and BSc Business and Accounting (from 2019/20 onwards: Accounting and Business). This programme offers a less prescriptive pathway for studying accounting through a programme not accredited by the professional organisations, and offers:
- application of the University’s rules on condonement on some core modules (which do not apply to the BSc Accounting and Finance and BSc Business and Accounting programmes); and
- a slightly greater degree of flexibility to students (nb. more optional credits).
The programme is intended:
- to give students an understanding of accounting and related subjects, and to develop an honours level of knowledge in accounting.
- to provide students with the necessary practical area specific and intellectual skills, such as analysis, problem-solving and reasoning, to enable them independently to achieve an understanding of accounting problems, deal with complexity, explore alternative solutions, demonstrate critical evaluation and integrate theory and practice.
- to provide students with the necessary personal and transferable skills to enable them to develop as independent, autonomous and reflective individuals and to prepare them for employment or future study.
4. Programme Structure
Entry to the degree is limited to:
· students who have completed the common first stage of BSc Accounting and Finance or BSc Business and Accounting (including gaining a pass mark of at least 40% as an average of all elements in both BEA1008 Introduction to Financial Accounting and BEA1009 Introduction to Management Accounting modules), or
· students on these degrees who at the end of their second stage can meet the compulsory module requirements (see section 15).
Your BSc Accounting Studies programme is a 2 year programme of study at National Qualification Framework (NQF) level 6 (as confirmed against the FHEQ). This programme is divided into 2 ‘Stages’. Each Stage is normally equivalent to an academic year. The programme is also divided into units of study called ‘modules’ which are assigned a number of ‘credits’. The credit rating of a module is proportional to the total workload, with 1 credit being nominally equivalent to 10 hours of work.
5. Programme Modules
The following tables describe the programme and constituent modules. Constituent modules may be updated, deleted or replaced as a consequence of the annual programme review of this programme.
Stage 2
Compulsory Modules
| Code | Module | Credits | Non-condonable? |
|---|---|---|---|
| BEA2017 | Intermediate Management Accounting | 15 | Yes |
| BEA2019 | Financial Accounting A | 15 | No |
| BEA2020 | Financial Accounting B | 15 | No |
Optional Modules
75 credits of electives, to include a language if appropriate
Stage 3
Compulsory Modules
| Code | Module | Credits | Non-condonable? |
|---|---|---|---|
| BEA3017 | Advanced Management Accounting | 15 | No |
Optional Modules
Plus 75 optional credits; of which 30 credits must be from the options below.
| Code | Module | Credits | Non-condonable? |
|---|---|---|---|
| BEA3018 | Advanced Corporate Finance | 15 | No |
| BEA3020 | Advanced Financial Reporting | 15 | No |
| BEM3033 | Strategic Management | 30 | No |
6. Programme Outcomes Linked to Teaching, Learning and Assessment Methods
Intended Learning Outcomes
A: Specialised Subject Skills and Knowledge
| Intended Learning Outcomes (ILOs) On successfully completing this programme you will be able to: | Intended Learning Outcomes (ILOs) will be... | |
|---|---|---|
| ...accommodated and facilitated by the following learning and teaching activities (in/out of class): | ...and evidenced by the following assessment methods: | |
1. knowledge and understanding of the mainstream concepts, current technical language and practices of accounting and finance, e.g. financial accounting, management accounting, corporate finance, etc. | Teaching and learning take place mainly through a mixture of lectures, tutorials/workshops, and assigned reading in the following modules:
| Assessment is conducted mainly through a mixture of individual/group assessed essays/ reports and/or, where appropriate, presentations, multiple choice tests, and written examinations. |
Intended Learning Outcomes
B: Academic Discipline Core Skills and Knowledge
| Intended Learning Outcomes (ILOs) On successfully completing this programme you will be able to: | Intended Learning Outcomes (ILOs) will be... | |
|---|---|---|
| ...accommodated and facilitated by the following learning and teaching activities (in/out of class): | ...and evidenced by the following assessment methods: | |
5. critically evaluate arguments and evidences. | 5–7. Teaching/learning take place through a mixture of lectures, tutorials, individual/group assignments (e.g. essays and/or quantitative coursework and/or, where appropriate, presentations), and written examinations | Assessment is conducted mainly through a mixture of individual/group assessed essays/ reports and/or, where appropriate, presentations, and written examinations. |
Intended Learning Outcomes
C: Personal/Transferable/Employment Skills and Knowledge
| Intended Learning Outcomes (ILOs) On successfully completing this programme you will be able to: | Intended Learning Outcomes (ILOs) will be... | |
|---|---|---|
| ...accommodated and facilitated by the following learning and teaching activities (in/out of class): | ...and evidenced by the following assessment methods: | |
8. A global outlook: Our graduates are engaged and prepared for the demands of global business and society. | 8. BEA2019 Financial Accounting A uses International Financial Reporting Standards BEA3020 Advanced Financial Reporting requires students to prepare and present financial statements which conform to international accounting standards. To account for changing price levels, financial instruments and employee benefits in accordance with international accounting standards, and evaluate these standards. In addition students must account for various business combinations in accordance with international accounting standards. 9. BEA2017 Intermediate Management Accounting requires students to apply and explain the various decision-making techniques under conditions of risk and uncertainty and determine the appropriate technique to apply based on the risk attitude of the risk-taker. Students should be able to explain, evaluate and apply the various pricing methods and techniques, and justify the use of different pricing methods to ensure alignment with corporate strategy. Students also need to apply the decision-making tools and techniques to aid business decisions and recommend courses of action. BEA2019 Financial Accounting A asks students to develop an ability to locate, extract and analyse data from multiple sources. BEA2020 Financial Accounting B requires students to develop an ability to locate, extract and analyse data from multiple sources. BEA3017 Advanced Management Accounting requires students to critically evaluate and challenge theoretical perspectives on various dimensions of the subject; to discuss and articulate different perspectives on contemporary management accounting issues and also to explain and, where necessary, rationalise such different perspectives (above) theoretical-based arguments. BEA3018 Advanced Corporate Finance asks students to apply and criticise finance models in a real world context. 10. BEA2017 Intermediate Management Accounting requires students to be able to work within a team to develop their written communication skills. BEA3018 Advanced Corporate Finance asks students to develop teamwork and presentation skills in debating discussion topics and producing team solutions to problems. 11. In BEA2017 Intermediate Management Accounting, the sustainable development theme will be embedded within the numerous decision-making scenarios throughout the module. Students will be encouraged to adopt a sustainable development mind-set. BEA3017 Advanced Management Accounting. The interrelationship between management accounting and sustainable development will feature at several junctures in the module programme. 12. BEA3018 Advanced Corporate Finance asks students to use information technology for information retrieval and numerical analysis | Assessment is conducted mainly through a mixture of individual/group assessed essays/reports and/or, where appropriate, presentations, multiple choice tests, and written examinations. |
7. Programme Regulations
Classification
Full details of assessment regulations for all taught programmes can be found in the TQA Manual, specifically in the Credit and Qualifications Framework, and the Assessment, Progression and Awarding: Taught Programmes Handbook. Additional information, including Generic Marking Criteria, can be found in the Learning and Teaching Support Handbook.
8. College Support for Students and Students' Learning
9. University Support for Students and Students' Learning
Please refer to the University Academic Policy and Standards guidelines regarding support for students and students' learning.
10. Admissions Criteria
Undergraduate applicants must satisfy the Undergraduate Admissions Policy of the University of Exeter.
Postgraduate applicants must satisfy the Postgraduate Admissions Policy of the University of Exeter.
Specific requirements required to enrol on this programme are available at the respective Undergraduate or Postgraduate Study Site webpages.
11. Regulation of Assessment and Academic Standards
Each academic programme in the University is subject to an agreed College assessment and marking strategy, underpinned by institution-wide assessment procedures.
The security of assessment and academic standards is further supported through the appointment of External Examiners for each programme. External Examiners have access to draft papers, course work and examination scripts. They are required to attend the Board of Examiners and to provide an annual report. Annual External Examiner reports are monitored at both College and University level. Their responsibilities are described in the University's code of practice. See the University's TQA Manual for details.
(http://as.exeter.ac.uk/support/admin/staff/qualityassuranceandmonitoring/tqamanual/fullcontents/)
12. Indicators of Quality and Standards
The programme is not subject to accreditation and/ or review by professional and statutory regulatory bodies (PSRBs).
13. Methods for Evaluating and Improving Quality and Standards
The University and its constituent Colleges review the quality and standard of teaching and learning in all taught programmes against a range of criteria through the procedures outlined in the Teaching Quality Assurance (TQA) Manual Quality Review Framework.
14. Awarding Institution
University of Exeter
15. Lead College / Teaching Institution
Faculty of Environment, Science and Economy (ESE)
16. Partner College / Institution
Partner College(s)
Not applicable to this programme
Partner Institution
Not applicable to this programme.
17. Programme Accredited / Validated by
0
18. Final Award
BSc (Hons) Accounting Studies
19. UCAS Code
Not applicable to this programme.
20. NQF Level of Final Award
6 (Honours)
21. Credit
| CATS credits | 360 |
ECTS credits | 180 |
|---|
22. QAA Subject Benchmarking Group
23. Dates
| Origin Date | 12/09/2011 |
Date of last revision | 05/09/2019 |
|---|
