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Study information

Programme Specification for the 2019/0 academic year

BSc (Hons) Accounting and Finance

1. Programme Details

Programme nameBSc (Hons) Accounting and Finance Programme codeUFS3SBESBE05
Study mode(s)Full Time
Academic year2019/0
Campus(es)Streatham (Exeter)
NQF Level of the Final Award6 (Honours)

2. Description of the Programme

3. Educational Aims of the Programme

This programme is intended to:

  • provide students with at least a knowledge and understanding of accounting theory and practice to meet some of the accreditation requirements of the professional accounting bodies (listed under Section 17).
  • provide students with a basic knowledge and understanding of some of the contexts in which accountancy operates e.g. the legal and social environment, the accountancy profession, the business entity, and the capital markets.
  • 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.
  • 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

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.

http://business-school.exeter.ac.uk/programmes/undergraduate/accountingandfinance/ba_af/

http://business-school.exeter.ac.uk/programmes/undergraduate/modules/

You may take Elective Modules up to 30 credits outside of the programme in second or third stage of the programme as long as any necessary prerequisites have been satisfied, where the timetable allows and if you have not already taken the module in question or an equivalent module.

The fourth character of any module code signifies its NQF level, according to the following scheme:

Fourth Character

NQF level

1

4

2

5

3

6

M

7

Stage 1


Compulsory Modules

120 credits of compulsory modules

CodeModule Credits Non-condonable?
BEA1003 Business Law for Accountants 15Yes
BEA1005 Management Concepts and Practice 15Yes
BEA1008 Introduction to Financial Accounting 15Yes
BEA1009 Introduction to Management Accounting 15Yes
BEA1010 Business Finance for Accountants 15Yes
BEA1012 Introduction to Statistics for Accountants 15Yes
BEE1029 Economic Principles 30Yes

Optional Modules

None

Stage 2


Compulsory Modules

60 credits of compulsory modules

CodeModule Credits Non-condonable?
BEA2019 Financial Accounting A 15Yes
BEA2020 Financial Accounting B 15Yes
BEA2017 Intermediate Management Accounting 15Yes
BEA2018 Corporate Finance 15Yes

Optional Modules

60 credits of optional modules

Stage 3


Compulsory Modules

45 credits of compulsory modules

CodeModule Credits Non-condonable?
BEA3020 Advanced Financial Reporting 15Yes
BEA3017 Advanced Management Accounting 15Yes
BEA3018 Advanced Corporate Finance 15Yes

Optional Modules

75 credits of optional modules


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. An understanding of the legal, business and social environments in which accounting operates
2. Knowledge and understanding of the main current technical language and practices of accounting (e.g. measurement and disclosure in financial statements, managerial accounting; financial accounting, auditing, taxation and business law) in a market economy.
3. Knowledge and understanding of some of the alternative technical languages and practices of accounting (e.g. alternative managerial accounting approaches to decision-making and alternative recognition rules and valuation bases).
4. Skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis of the operations of business (e.g. decision analysis, performance measurement and management control); financial analysis and projections (e.g. analysis of financial ratios, discounted cash flow analysis, budgeting, etc.).
5. Knowledge and understanding of a range of contemporary theories and empirical evidence in the areas studied, and the ability to evaluate critically such theories and evidence.

Teaching and learning take place mainly through a mixture of lectures, tutorials/workshops, and assigned reading in the following modules:

  1. BEA1003, 1005, 1008, 1009, 1010, 2019, 2020, 2017, 3017, 3020 and BEE1029
  2. BEA1003, 1008, 1009, 2019, 2020, 2017, 2018, 3017, 3018, 3020.
  3. BEA1008, 1009, 2019, 2020 2017, 3017 and 3020.
  4. BEA1008, 1009, 2019, 2020, 2017, 3017, 2018, 3018 and 3020.
  5. BEA2019, 2020 2017, 3017, 2018, 3018,  3020.

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:

7. A capacity for the critical evaluation of arguments and evidences.
8. An ability to analyse and draw reasoned conclusions concerning structured and unstructured problems.
9. Ability to locate, extract and analyse data from multiple sources, including the acknowledgement and referencing of sources.

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:

10. A global outlook: Our graduates are engaged and prepared for the demands of global business and society.
11. A critical thinker: Our graduates have a commercial awareness that enables them to critically analyse, conceptualise and evaluate the challenges facing business.
12. A collaborative mind-set: Our graduates are enterprising and motivated individuals who are able to actively collaborate and effectively communicate within a range of diverse settings.
13. An ethical ethos: Our graduates understand the social, financial and environmental factors that can impact on corporate sustainability and are able to make decisions openly and responsibly.
14. Technological and digital literacy: Our graduates are able to use technologies to source, process and communicate information.

10. BEA1008 Introduction to Financial Accounting uses International Financial Reporting Standards.

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.

 

11. BEA1003 Business Law for Accountants expects students to be able to apply this knowledge to legal problems, reach appropriate conclusions and recommend a course of action using appropriate legal language, identify issues arising in areas of business law and identify and apply relevant legal rules and in the context of a business environment, identify and analyse legal problems, apply legal principles and recommend a course of action.

BEA1005 Management Concepts and Practices gives students an input on the nature of organisations, their management and key business functions such as marketing, strategic management, human resource management and change management.

BEA1008 Introduction to Financial Accounting asks students to aggregate accounting data for companies, non-for-profit entities and other business forms into meaningful statements. 

BEA1009 Introduction to Management Accounting asks students to identify and present appropriate information to assist management with controlling the business and taking financial decisions.

BEA1010 Business Finance for Accountants requires students to apply financial management concepts and practices to analyse simple business problems and recommend courses of action, identify and present appropriate information to assist management with determining the mix of funds from different sources and taking financial management decisions and demonstrate an appreciation of the usefulness or otherwise of a range of financial management techniques.

BEE1029 Economic Principles prepares students with a basic understanding of economics, and apply this understanding to real world problems and understand the world around them and better understand politicians and the decisions they make.

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.

BEA2018 Corporate Finance requires students to interpret financial data in the light of established theories and apply and criticise finance models in a real world context.

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.

 

12. BEA1005 Management Concepts and Practices asks students to work in groups to produce and present a case study report. 

BEA2018 Corporate Finance asks students to develop teamwork and presentation skills in debating discussion topics and producing team solutions to problems. 

BEA2020 Financial Accounting B requires students to be able to work within a team to develop their written and verbal communication skills and undertake presentations. 

BEA3018 Advanced Corporate Finance asks students to develop teamwork and presentation skills in debating discussion topics and producing team solutions to problems. 

 

13. BEA1005 Management Concepts and Practices asks students to understand the scope, processes and problems of managing for sustainability.

BEA1009 Introduction to Management Accounting, sustainability is discussed in relation to wastage and the comparison between actual and expected performance. 

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 Corporate Finance The interrelationship between management accounting and sustainable development will feature at several junctures in the module programme. 

 

14.BEA1005 Management Concepts and Practices expects students to use information technology for information retrieval, numerical analysis and reporting and understand the key types of information systems used in a modern organisation and how such systems can help achieve organisational goals.

BEA1008 Introduction to Financial Accounting asks student to explain the role of information technology in accounting and the issues surrounding its use.

BEA2018 Corporate Finance requires students to use information technology for information retrieval and numerical analysis. 

BEA3018 Advanced Corporate Finance asks students to use information technology for information retrieval and numerical analysis

10.BEA2019 – In-Class Test and Examination (ILOs 4-8)

BEA3020 – Coursework Test (ILOs 1-3), Examination (ILOs 1-3)

 

11. BEA1003 – In-Class Test (ILOs 1-14) and Examination (ILOs 1-14)

BEA1005 – Examination (ILOs 1-16 and 20) and Group Work (ILOs 1-20)

BEA1008 – Coursework test (ILO 12), Examination (ILO 12)

BEA1009 - Coursework test (ILO 15), Examination (ILO 15)

BEA1010 – Coursework (ILOs 14-16), Examination (ILOs 14-16)

BEE1029 – Examination 1 and 2 and Online Exercises (ILOs 4 and 8 )

BEA2017 – Written assessment (ILOs 5, 10 and 15) and Examination (ILOs 5, 10 and 15)

BEA2018 – Coursework test (ILOs 8 and 9), Examination (ILOs 8 and 9)

BEA2019 –  Examination (ILO 10)

BEA2020 – Group Presentation (ILO 8), Examination (ILO 8)

BEA3017 – Examination (ILOs 5, 8,9), Essay (ILOs 5, 8,9)

BEA3018 – Coursework test, (ILO 9), Examinations (ILO 9)

 

12. BEM1005 – Group work (ILOs 17-20)

BEA2018 - Coursework test (ILO 12), Examination (ILOs 12)

BEA2020 – Group Presentation (ILO 10), Examination (ILO 10)

BEA3018 – Coursework test, (ILO 12), Examinations (ILO 12)

 

13.BEA1005 – Group work (ILO 13), Examination (ILO 13)

BEA1012 – Case Study (ILOs 1-8)

BEA2017 – Assignment (ILOs 1,3,5,7,8 and 15) and Examination (ILOs 1,3,5,7,8 and 15)

 

14. BEA1005 – Group work (ILOs 1-20) and Examination (ILOs 1-16 and 20)

BEA1008 – Coursework test (ILO 6), Examination (ILO 6)

BEA1012 –Case Study (ILOs 1-8)

BEA2018 - Coursework test (ILO 11), Examination (ILOs 11)

BEA2019 – In class test and Examination (ILOs 4-8)

BEA3018 – Coursework test, (ILO 11), Examinations (ILO 11)

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 and Finance

19. UCAS Code

N422

20. NQF Level of Final Award

6 (Honours)

21. Credit

CATS credits ECTS credits

22. QAA Subject Benchmarking Group

23. Dates

Origin Date Date of last revision