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Study information

Programme Specification for the 2023/4 academic year

BSc (Hons) Accounting and Business with Year Abroad

1. Programme Details

Programme nameBSc (Hons) Accounting and Business with Year Abroad Programme codeUFS4SBESBE29
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.
10. To provide students with the opportunity to learn and work in a foreign country; and to enhance their appreciation of a different social, educational and professional culture from their own.

4. Programme Structure

Your BSc Accounting and Business programme is a four year programme of study at National Qualification Framework (NQF) level 6 (as confirmed against the FHEQ). This programme is divided into four ‘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

At the point of application or shortly after enrolling students may select a four-year version of this programme. We offer “with Year Abroad”, or “with Industrial Experience” variants. In these cases Stage 3 becomes Stage 4, and Stage 3 is replaced with 120 credits of alternative work and assessment.

Students take the modules BUS1908 and BSD2005 in their first and second year as preparation for their year abroad. Students will then be enrolled on the module BUS3000 for their year abroad. This module brings together credits taken at a partner institution and/or the results from the work abroad placement assignment.  

To be permitted to undertake study at a European partner institution, students are expected to have a credit weighted average of 50% in Year 1 and must have completed BUS1908 in Year 1 and BSD2005 in Year 2 as preparation for a year abroad. To be permitted to undertake study at an International (non-European) partner institution, students are expected to have a credit weighted average of 60% in Year 1 and must have completed BUS1908 in Year 1 and BSD2005 in Year 2 as preparation for a year abroad. To be permitted to undertake a work placement, students are expected to have a credit weighted average in Year 1 of 50% (for European placements) or 60% (for International work placements) and must have completed BUS1908 in Year 1 and BSD2005 in Year 2 as preparation for a year abroad.

Note: Students will not be penalised if they do not attend BUS1908 in Year.

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
BUS1908 Preparation for WYA With Year Abroad 0No

Stage 2


Compulsory Modules

CodeModule Credits Non-condonable?
BEA2019 Financial Accounting A 15Yes
BEA2020 Financial Accounting B 15Yes
BEA2017 Intermediate Management Accounting 15Yes
BSD2005 Preparation for 'with Year Abroad' 0No

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?
BUS3000A Year Abroad (Study and Work Placement) or120Yes
BUS3000B Year Abroad (Study) or120Yes
BUS3000C Year Abroad (Work Placement) 120Yes

Stage 4


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, 3033A

    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,

    2020, 2017 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, BEA2020, BEA3017, 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, and BEM3033A.

Assessment 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.

BEM1028 covers differences relating to the international dimensions of business and management

BEM2035 provides students with the knowledge, analytical capabilities, and skills needed to practice leadership in international organisations

BEM2047 uses global examples to illustrate concepts and differing approaches to structuring organisations and their management

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.

BEM1028 considers different business structures and alternative approaches to 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.

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.

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.

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

BEM2021 Human Resource Management expects students to develop a critical orientation toward the subject matter and an awareness of the complexity of managing people.

BEM2035 provides students with the knowledge, analytical capabilities, and skills needed to practice leadership in international organisations.

BEM2047 expects students to develop a critical orientation toward the subject matter and an awareness of the complexity of managing people.

BEM3033A Strategic Management requires students to develop their ability to analyse strategic issues from a number of broad functional perspectives, demonstrate a critical knowledge of selected strategy literature and present and defend strategic analyses based on case material, desk research and research in the marketplace.

12. BEM1028 Introduction to Business and Management asks students to present a business idea similar to Dragons Den

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.

BEM2007 Operations Management requires students to engage in group debates to challenge academic enquiry.

BEM2020 Organisational Behaviour requires students to work effectively in a group in order to successfully complete a group article

13. BEM1028 considers the wider impact of business upon environment, communities and society as a whole

BEA1012 examines statistics and its use in fraud detection.

BEA2017 In 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 mindset.

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

10. BEA1008 – Examination (ILOs 6-7)

BEA1009 – In class test and Examination (ILOs 4-8)

BEM1028 - Coursework (ILOs 1-3)

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

BEM2035 – 100% portfolio (ILOs 1-8)

BEM2047 - Individual report, mid-term test and examination (ILOs 1-5)

11. BEA1003 - In-class test (ILOs 1-14) and  Examination (ILOs 1-14)

BEM1028 - Examination (ILOs 5-9) and Coursework (ILOs 1-9) 

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)

BEA2019 –  Examination (ILO 10)

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

BEM2021 – Assessed worksheet and examination. (ILOs 4-6)

BEM2035 – 100% portfolio (ILOs 1-8)

BEM2047 - Individual Report (ILOs 3 and 5)

BEM3033A – Essay (ILO 2), Group case study presentation and report (ILO 8)

12. BEM1028 - Coursework (ILOs 1-9)

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

BEM2007 – Group report (ILO 7)

13. BEM1028 Coursework (ILO 4)

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. BEA1008 - Coursework (ILO 6)

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. For the four-year WYA/WIE variants, it is stages 2, 3, and 4, with the ratio of 4:2:8.

 

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 Business with Year Abroad

19. UCAS Code

Not applicable to this programme.

20. NQF Level of Final Award

6 (Honours)

21. Credit

CATS credits

480

ECTS credits

240

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