Programme Specification for the 2020/1 academic year
BSc (Hons) Accounting and Finance
1. Programme Details
| Programme name | BSc (Hons) Accounting and Finance | Programme code | UFS3SBESBE05 |
|---|---|---|---|
| Study mode(s) | Full Time |
Academic year | 2020/1 |
| Campus(es) | Streatham (Exeter) |
NQF Level of the Final Award | 6 (Honours) |
2. Description of the Programme
Our BSc Accounting and Finance programme is designed for students who are interested in following a career in accountancy or in going on to obtain professional accounting qualifications prior to entering a career in business. 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. These include measurement and disclosure in financial statements, managerial accounting, auditing, taxation and business law.
Graduates of this programme are able to gain exemptions from professional accountancy examinations by application to the relevant accounting body. The level of these exemptions will depend on the modules taken during the programme and the marks attained. Find out more: credit towards professional accountancy qualifications.
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
| Code | Module | Credits | Non-condonable? |
|---|---|---|---|
| BEA1003 | Business Law for Accountants | 15 | No |
| BEA1005 | Management Concepts and Practice | 15 | No |
| BEA1008 | Introduction to Financial Accounting | 15 | Yes |
| BEA1009 | Introduction to Management Accounting | 15 | Yes |
| BEA1010 | Business Finance for Accountants | 15 | Yes |
| BEA1012 | Introduction to Statistics for Accountants | 15 | No |
| BEE1029 | Economic Principles | 30 | No |
Optional Modules
None
Stage 2
Compulsory Modules
60 credits of compulsory modules
| Code | Module | Credits | Non-condonable? |
|---|---|---|---|
| BEA2019 | Financial Accounting A | 15 | Yes |
| BEA2020 | Financial Accounting B | 15 | Yes |
| BEA2017 | Intermediate Management Accounting | 15 | Yes |
| BEA2018 | Corporate Finance | 15 | Yes |
Optional Modules
60 credits of optional modules
Stage 3
Compulsory Modules
45 credits of compulsory modules
| Code | Module | Credits | Non-condonable? |
|---|---|---|---|
| BEA3020 | Advanced Financial Reporting | 15 | Yes |
| BEA3017 | Advanced Management Accounting | 15 | Yes |
| BEA3018 | Advanced Corporate Finance | 15 | Yes |
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 | 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: | |
7. A capacity for the critical evaluation of arguments and evidences. | 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. | 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 draw on a range of data to review the quality of educational provision. The College documents the performance in each of its taught programmes, against a range of criteria on an annual basis through the Annual Programme Monitoring cycle:
- Admissions, progression and completion data
- In Year Analysis data
- Previous monitoring report
- Monitoring of core (and optional) modules
- External examiner's reports and University and College responses (reported to SSLC)
- Any Professional, Statutory and Regulatory Body/accrediting body or other external reports
- Consultation with employers and former students
- Staff evaluation
- Student evaluation
- Programme aims
Subject areas are reviewed every four years through a periodic subject review scheme that includes external contributions. (http://admin.exeter.ac.uk/academic/tls/tqa/Part%209/9JREVISEDPSRSCHEME.pdf)
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 |
|---|


