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Study information

Programme Specification for the 2023/4 academic year

BSc (Hons) Accounting and Business

1. Programme Details

Programme nameBSc (Hons) Accounting and Business Programme codeUFS3SBESBE07
Study mode(s)Full Time
Academic year2023/4
Campus(es)Streatham (Exeter)
NQF Level of the Final Award6 (Honours)

2. Description of the Programme

BSc Accounting and Business will give you a broad understanding of accounting subjects as well as business. The programme incorporates most disciplines of the Business School and you will study compulsory and optional modules in the areas of accounting, business, management, finance, law and economics. The programme will help you develop a set of graduate skills and attributes which are hugely relevant to 21st century businesses, such as analytical problem solving, teamwork, research and organising and communicating information. It will also prepare you for a professional career in a wide range of sectors including accountancy, e-commerce, marketing, management relations, banking and finance. A large number of graduate recruiters in these sectors visit Exeter to recruit our students.  Should you decide to enter the accountancy profession, the extent to which this degree programme provides exemptions from professional examinations depends upon the options you choose.

3. Educational Aims of the Programme

1. To provide students with a reasonable knowledge of some of the contexts in which accounting operates
2. To provide students with a knowledge and understanding of some areas of business and management and through a study of business strategy appreciate the relationship between them and their importance in an integrated framework.
3. To provide students with a reasonable knowledge and understanding of, and an ability to use, current and alternative technical language to describe practices of accounting and an ability to apply them in straightforward structured situations from given data generated for the purpose.
4. To provide students with the ability to record and summarise straightforward transactions and other economic events and prepare financial statements complying in outline with relevant regulatory requirements.
5. To provide students with the ability to analyse the operations of a business and perform straightforward financial analyses and projections; and demonstrate a reasonable awareness of the contexts in which accounting data and information is processed and provided within a variety of organisational environments.
6. To provide students with reasonable knowledge and understanding of theories and empirical evidence concerning the effects of accounting in the capital market.
7. 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 business and accounting problems, deal with complexity, explore alternative solutions, demonstrate critical evaluation and an integrate theory and practice.
8. To provide students with the necessary personal and transferable skills to enable them to develop as independent, autonomous and reflective individuals and thus 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.

The BSc Accounting and Business programme is a three-year programme of study at Regulated Qualification Framework (RQF) level 6 (as confirmed against the FHEQ). This programme is divided into three ‘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.

Stage 1


Compulsory Modules

CodeModule Credits Non-condonable?
BEA1003 Business Law for Accountants 15No
BEM1028 Introduction to Business and Management 15Yes
BEA1008 Introduction to Financial Accounting 15Yes
BEA1009 Introduction to Management Accounting 15Yes
BEA1010 Business Finance for Accountants 15No
BEA1012 Introduction to Statistics for Accountants 15No
BEE1029 Economic Principles 30No

Stage 2


Compulsory Modules

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

Optional Modules

30 credits from the below list; plus a further 45 credits 

CodeModule Credits Non-condonable?
BEM2007 Operations Management 15No
BEM2035 Leading in International Contexts 15No
BEM2047 Organisational Behaviour 30No
BEM2021 Human Resource Management 15No

Stage 3


Compulsory Modules

CodeModule Credits Non-condonable?
BEA3017 Advanced Management Accounting 15Yes
BEM3033 Strategic Management OR30Yes
BEM3033A Strategic Management 30Yes

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. Knowledge and understanding of management areas (e.g. operations management, organisational behaviour management, human resource management, strategic management, leading in international context, marketing and sustainability)
2. Analysis of an organisation’s environment and evidence of an awareness of strategy
3. An understanding of the legal, business and social environments in which accounting operates.
4. 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, and business law) in a market economy.
5. Skills appropriate to the areas of business and management studied including in the case of accounting: recording and summarising transactions; preparation of financial statements; decision analysis; performance measurement; management control; financial analysis; and projections.
6. 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, assigned reading and written examinations in the following modules:

1. ILO is delivered through the following modules: BEM1028, 2007, 2021, 2035, 2047, 3033A

2. ILO is delivered through the following modules: BEM1028, 2047, 3033

3. ILO is delivered through the following modules: BEA1003, 1008, 1009, 1010, 2019, 2020, 2017 and 3017. BEM1028, BEE1029 and BEM3033A

4. ILO is delivered through the following modules: BEA1003, 1008, 1009, 2017, 2019, 2020, 3017

5. ILO is delivered through the following modules: BEM1028, 2021, 2035, 3033A. BEA1003, 1008, 1009, 2019, 2017, 2020, and 3017

6.   ILO is delivered through the following modules: BEM2021, 2035, 2047, 3033A. BEA2017, 2020, 2019 and 3017.

Assessment is conducted mainly through a mixture of individual/group assessed essays/reports/portfolios 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.

7. ILO is delivered through the following modules: BEA2017, 2020, 3017, BEM2035 and BEM3033A

8. ILO is delivered through the following modules: BEA1003, 1008, 1010, 2019, 2020, and BEM3033A.

9. ILO is delivered through the following modules: BEA1009, BEA1012, BEA2017, BEA2020, BEA3017, BEM2035 and BEM3033A.

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

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.

 

BEM3033/A requires students to present and answer questions from peers and staff members.

 

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.

 

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.

 

BEM3033/A 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.

 

BEM3033/A requires students to work across a range of data types 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.

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.

 

BEM3033/A requires students to analyse strategic issues from a number of broad functional perspectives, to demonstrate a critical knowledge of selected strategy literature and to present and defend strategic analyses based on case material, desk research and research in the marketplace.

 

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.

 

BEA3033/A requires students to engage with the material and gain an international perspective on strategic management.

ILO 10

 

BEM1028 – Business idea presentation (ILOs 1-9)

 

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

 

BEA3033/A – In Term Exam (ILOs 3-4, 6, 8), Group report (and presentation) (ILOs 1-8), Examination (ILOs, 1-6, 8)

 

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)

 

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)

 

BEA3033/A – In Term Exam (ILOs 3-4, 6, 8), Group report (ILOs 1-8), Examination (ILOs, 1-6, 8)

 

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)

 

BEA3033/A – In Term Exam (ILOs 3-4, 6, 8), Group report (ILOs 1-8), Examination (ILOs, 1-6, 8)

 

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)

 

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)

 

BEA3033/A – In Term Exam (ILOs 3-4, 6, 8), Group report (ILOs 1-8), Examination (ILOs, 1-6, 8)

 

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)

 

BEA3033/A – In Term Exam (ILOs 3-4, 6, 8), Group report (ILOs 1-8), Examination (ILOs, 1-6, 8)

 

 

7. Programme Regulations

UG Programmes: Assessment at stage one does not contribute to the summative classification of the award. The award will normally be based on the degree mark formed from the credit weighted average marks for stages 2 and 3 combined in the ratio 1:2 respectively.

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.

(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 Business

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

[Honours] Accounting
[Honours] General business and management

23. Dates

Origin Date

01/09/2019

Date of last revision

02/02/2022