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Study information

Programme Specification for the 2023/4 academic year

BSc (Hons) Accounting and Finance

1. Programme Details

Programme nameBSc (Hons) Accounting and Finance Programme codeUFS3SBESBE05
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 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

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 15No
BEM1028 Introduction to Business and Management 15No
BEA1008 Introduction to Financial Accounting 15Yes
BEA1009 Introduction to Management Accounting 15Yes
BEA1010 Business Finance for Accountants 15Yes
BEA1012 Introduction to Statistics for Accountants 15No
BEE1029 Economic Principles 30No

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, 1008, 1009, 1010, 2019, 2020, 2017, 3017, 3020, BEM1028 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:

6. A capacity for the critical evaluation of arguments and evidences.
7. An ability to analyse and draw reasoned conclusions concerning structured and unstructured problems.
8. 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:

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

ILO 10

 

BEM1028 requires students to have regular group presentation peer to peer feedback sessions to develop own communication skills and learn from those of others. The module addresses critical writing, academic sources, and reports use within business.

 

BEE1029 expects students to produce group report assignments in both terms.

 

BEA3018 expects students to develop written communication skills in debating discussion topics and producing team solutions to problems.

 

ILO 11

 

BEA1003 requires students to solve case studies, considering different solutions to the same problem.

 

BEA1008 requires students to identify, synthesise, analyse and present appropriate information to assist management with taking financial decisions. Students are required to work through key scenario applications.

 

BEA1009 introduces students to a range of different question scenarios to widen their problem-solving skills.

 

BEA1010 requires students to assess comments, suggestions and practice in the context of business finance.

 

BEM01028 requires students to address multiple aspects of forming a new business and produce presentation recordings – solving a problem or improving and existing solution.

 

BEA2018 requires students to critically assess comments, suggestions and practice in the context of finance.

 

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

 

ILO 12

 

BEE1029 expects students to work positively and collaboratively in groups, managing any conflict arising.

 

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

 

BEA3017 expects students to work effectively independently as well as part of a group.

 

ILO 13

 

BEA1012 requires students to analyse data using Excel spreadsheet software with a variety of data types and statistical models.

 

BEM1028 - students are required to adopt and 

develop new practices with digital technologies, and work across a range of tools and applications to prepare and record presentations.

 

BEE1029 requires students to communicate, collaborate, prepare, and organise group work using a range of available digital technologies.

 

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

 

BEA3017 requires students to work across a range of digital platforms for group work.

 

ILO 14

 

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 15

 

BEA1003 expects students to apply knowledge to legal problems, reach appropriate conclusions and recommend a course of action using appropriate legal language.

 

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

 

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

 

BEA1010 requires students to apply financial management concepts and practices to analyse business problems and recommend courses of action in a logical fashion.

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.

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

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.

BEA3017 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 requires students to apply and criticise finance models in a real-world context.

 

BEA3020 requires students to apply logical thinking and numerical skills to problems by using appropriate accounting and finance techniques, and critically evaluate arguments and evidence.

 

ILO 16

 

BEA1009 is discussed in relation to wastage and the comparison between actual and expected performance.

 

BEM1028 covers differences relating to the international dimensions of business and management. In addition, it considers the wider impact of business upon environment, communities and society as a whole.

 

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.

 

BEA3017 - The interrelationship between management accounting and sustainable development is featured at several junctures in the module programme.

 

BEA3020 requires students to prepare and present financial statements which conform to international accounting standards. In addition, students are required to account for various business combinations in accordance with international accounting standards.

 

ILO 10

 

BEM1028 – Business idea presentation (ILOs 1-9)

 

BEE1029 – Two written group assignments (ILOs 2-4, 6-10), Examination (ILOs 1-8)

 

BEA3018 – In class test (ILOs 1-5, 8-13), Examination (ILOs 1-13)

 

ILO 11

 

BEA1003 – In Term Exam (ILOs 1-14), Examination (ILOs 1-14)

 

BEA1008 – Two in class tests (ILOs 1-15), Examination (ILOs 1-15)

 

BEA1009 – In Term Exam (ILOs 1-7), Examination (ILOs 1-17)

 

BEA1010 – In Term Exam (ILOs 1-7 and 15-20), Examination (ILOs 1-20)

 

BEM1028 – Business idea presentation (ILOs 1-9), Examination (ILOs 5-9)

 

BEA2018 – In Term Exam (ILOs 1-5 and 8-13), Examination (ILOs 1-13)

 

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

 

ILO 12

 

BEE1029 – Two written group assignments (ILOs 2-4, 6-10), Examination (ILO 1-8)

 

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

 

BEA3017 – Written group assignment (ILOs 1-19), Examination (ILOs 1-19)

 

ILO 13

 

BEA1012 – In-class assessment (ILOs 1-8), Examination (ILOs 1-8)

 

BEA1028 - Business idea presentation (ILOs 1-9), Examination (ILOs 5-9)

 

BEE1029 - Two written group assignments (ILOs 2-4, 6-10), Examination (ILOs 1-8)

 

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

 

BEA3017 - Written group assignment (ILOs 1-19), Examination (ILOs 1-19)

ILO 14

 

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 15

 

BEA1003 – In Term Exam (ILOs 1-14), Examination (ILOs 1-14)

 

BEA1008 – Two in class tests (ILOs 1-15), Examination (ILOs 1-15)

 

BEA1009 - In Term Exam (ILOs 1-7), Examination (ILOs 1-17)

 

BEA1010 – In Term Exam (ILOs 1-7 and 15-20), Examination (ILOs 1-20)

 

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

 

BEA2018 – In Term Exam (ILOs 1-5 and 8-13), Examination (ILOs 1-13)

 

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)

 

BEA3017 – Written group assignment (ILOs 1-19), Examination (ILOs 1-19)

 

BEA3018 – In class test (ILOs 1-5, 8-13), Examination (ILOs 1-13)

 

BEA3020 - In class test (ILOs 1-10), Examination (ILOs 1-11)

 

ILO 16

 

BEA1009 - In Term Exam (ILOs 1-7), Examination (ILOs 1-17)

 

BEM1028 – Business idea presentation (ILOs 1-9), Examination (ILOs 5-9)

 

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)

 

BEA3017 - Written group assignment (ILOs 1-19), Examination (ILOs 1-19)

 

BEA3020 - In class test (ILOs 1-10), 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

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 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

10/09/2021