Skip to main content

Study information

Programme Specification for the 2023/4 academic year

BSc (Hons) Accounting Studies

1. Programme Details

Programme nameBSc (Hons) Accounting Studies Programme codeUFS2SBESBE01
Study mode(s)Full Time
Academic year2023/4
Campus(es)Streatham (Exeter)
NQF Level of the Final Award6 (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

Stage 2


Compulsory Modules

CodeModule Credits Non-condonable?
BEA2017 Intermediate Management Accounting 15No
BEA2019 Financial Accounting A 15No
BEA2020 Financial Accounting B 15No

Optional Modules

75 credits of electives, to include a language if appropriate

Stage 3


Optional Modules

120 credits of optional modules - 45 credits of these modules must be selected from the following list (note, BEM3033 and BEM3033A are mutually exclusive):

CodeModule Credits Non-condonable?
BEA3015 Corporate Law 15No
BEA3017 Advanced Management Accounting 15No
BEA3018 Advanced Corporate Finance 15No
BEA3020 Advanced Financial Reporting 15No
BEA3026 Financial Modelling 15No
BEA3028 Sustainable and Responsible Finance 15No
BEA3022 Auditing 15No
BEA3027 Accounting, Organisations and Society 15No
BEM3033 Strategic Management 30No
BEM3033A Strategic Management 30No

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.
2. 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 accounting treatments of business transactions.
3. skills in recording and summarising transactions, preparation of financial statements, decision analysis, performance measurement and management control, financial analysis and projections.
4. knowledge and understanding of a range of contemporary theories and empirical evidence in the areas in accounting and finance, 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. BEA2017, 2019, 2020
  2. BEA2017, 2019, 2020
  3. BEA2017, 2019, 2020
  4. BEA2017, 2019, 2020

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.
6. analyse and draw reasoned conclusions concerning structured and unstructured problems.
7. locate, extract and analyse data from multiple sources, including the acknowledgement and referencing of sources

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. Confident Communicator: Able to adapt and adjust both written and verbal communication styles, to meet the needs of diverse audiences.
9. Innovative problem-solver: Able to confidently explore challenges from different perspectives, to creatively offer practical and timely solutions.
10. Proactive collaborator: Able to actively build strong working relationships with others to have positive outcomes.
11. Digitally fluent: Able to embrace a variety of digital technologies to critically source, process and communicate information.
12. Resilient self-advocate: Able to develop self-awareness through a commitment to learning from experiences and taking responsibility for personal growth
13. Critical thinker: Able to proactively analyse and evaluate information from a variety of sources to draw independent and well-founded conclusions.
14. Globally engaged: Able to recognise diverse individual and cultural perspectives, in order to communicate on interconnected world issues and sustainable decisions.

ILO 8

 

BEA2017 expects students to adapt and adjust both written and verbal communications to produce group report assignments.

 

ILO 9

 

BEA2020 requires students to analyse information in order to solve problems.

 

ILO 10

 

BEA2017 expects students to work effectively independently as well as part of a group.

 

ILO 11

 

BEA2017 requires students to work across a range of digital platforms for group work.

 

ILO 12

 

Students in this programme are expected to manage time and tasks (submission of group work, MCQ assessments, final written exams); work independently (using resources to plan own learning, review answers and identify own learning points); adapt to change (reflecting the core difference between thought, critical analysis, use of evidence; management of ever-changing circumstances related to group work; different technical approaches such as bookkeeping procedures to process a transaction); seek and use feedback (using formative and summative feedback to develop); drive towards personal goals (reflect on input and align to personal goals).

 

ILO 13

BEA2017 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 are also expected to apply the decision-making tools and techniques to aid business decisions and recommend courses of action.

BEA2019 expects students to use analysis and critical thinking to evaluate financial reporting issues, to make judgements and recommendations.

BEA2020 requires students to develop an ability to locate, extract and analyse data from multiple sources.

ILO 14

 

BEA2017 encourages students to adopt a sustainable development mind-set. The sustainable development theme is embedded within the numerous decision-making scenarios throughout the module.

 

BEA2019 expects students to engage with International Financial Reporting Standards. The 

module uses published financial statements of listed companies as a practical illustration of the concepts taught.

 

    

ILO 8

 

BEA2017 – Written group assignment (ILOs 1-20), Examination (ILOs 1-20)

 

ILO 9

 

BEA2020 – In Term Exam (ILOs 1-6 and 8-10), Examination (ILOs, 1-11)

 

ILO 10

 

BEA2017 – Written group assignment (ILOs 1-20), Examination (ILOs 1-20)

 

ILO 11

 

BEA2017 - Written group assignment (ILOs 1-20), Examination (ILOs 1-20)

 

ILO 12

 

This ILO is very general, and across the programme it is assessment through a mixture of individual/group essays/reports, presentations, MCQ exams, and written examinations.

 

ILO 13

 

BEA2017 – Written group assignment (ILOs 1-20), Examination (ILOs 1-20)

 

BEA2019 – In Term Exam (ILOs 1-6 and 7-9), Examination (ILOs 1-11)

 

BEA2020 – In Term Exam (ILOs 1-6 and 8-10), Examination (ILOs, 1-11)

 

ILO 14

 

BEA2019 – In Term Exam (ILOs 1-6 and 7-9), Examination (ILOs 1-11)

7. Programme Regulations

Classification

8. College Support for Students and Students' Learning

9. University Support for Students and Students' Learning

10. Admissions Criteria

(Standard entry) All applications are considered individually on merit. The University is committed to an equal opportunities policy with respect to gender, age, race, sexual orientation and/or disability when dealing with applications. It is also committed to widening access to higher education to students from a diverse range of backgrounds and experience.  

Candidates must satisfy the general admissions requirements of the University of Exeter.  

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 and Business (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 

11. Regulation of Assessment and Academic Standards

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

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

25/04/2020