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Study information

Programme Specification for the 2020/1 academic year

BSc (Hons) Business and Accounting

1. Programme Details

Programme nameBSc (Hons) Business and Accounting Programme codeUFS3SBESBE06
Study mode(s)Full Time
Academic year2020/1
Campus(es)Streatham (Exeter)
NQF Level of the Final Award6 (Honours)

2. Description of the Programme

BSc Business and Accounting will give you a broad understanding of business subjects as well as accounting. The programme incorporates most disciplines of the Business School and you will study compulsory and optional modules in the areas of business, management, accounting, 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 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.
2. To provide students with a reasonable knowledge of some of the contexts in which accounting operates.
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.

This programme is intended:

4. Programme Structure

Your BSc Business and Accounting programme is a three year programme of study at National Qualification Framework (NQF) level 6 (as confirmed against the FHEQ). This programme is divided into three ‘Stages’. This programme can also be taken as a four year variant as either a with European Study, International Study or Industrial Placement programme. 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

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.

Stage 1


Compulsory Modules

CodeModule Credits Non-condonable?
BEA1003 Business Law for Accountants 15No
BEA1005 Management Concepts and Practice 15Yes
BEA1008 Introduction to Financial Accounting 15No
BEA1009 Introduction to Management Accounting 15No
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

Choose 30 credits from the below list, plus an extra 45 credits:

CodeModule Credits Non-condonable?
BEM2007 Operations Management 15No
BEM2020 Organisational Behaviour 15No
BEM2021 Human Resource Management 15No
BEM2035 Leading in International Contexts 15No

Stage 3


Compulsory Modules

CodeModule Credits Non-condonable?
BEA3017 Advanced Management Accounting 15No
BEM3033 Strategic Management 30No

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, 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.

  1. ILO is delivered through the following modules: BEM2007, 2020, 2021, 2026, 3033 and BEA1005
  2. ILO is delivered through the following modules: BEM 2020, 2026, 3033 and BEA1005
  3. ILO is delivered through the following modules: BEA1003, 1005, 1008, 1009, 1010, 2019, 2020, 2017 and 3017. BEE1029 and BEM3033
  4. ILO is delivered through the following modules: BEA1003, 1008, 1009, 2019, 2020, 2017, 3017
  5. ILO is delivered through the following modules: BEM2026 or 2020+2021 and BEM 3033, BEA1003, 1005, 1008, 1009, 2019, 2020, 2017 and 3017
  6. ILO is delivered through the following modules: BEM2026 or 2020+2021 and BEM 3033, BEA2019, 2020, 2017 and 3017

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
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.

  1. ILO is delivered through the following modules:BEA2017, BEA2020, BEA3017, and BEM3033
  2. ILO is delivered through the following modules: BEA1003, BEA1008, BEA1010, BEA2019, BEA2020, and BEM3033.
  3. ILO is delivered through the following modules: BEA1009, BEA1012, BEA2017, BEA2020, BEA3017, and BEM3033.

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.

  1. BEA1008 Introduction to Financial Accounting  uses International Financial Reporting Standards.

BEA2019 Financial Accounting A uses   International Financial Reporting Standards.

  1. 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.

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.

BEM2020 Organisational Behaviour expects  students to develop a critical orientation toward the subject matter and an awareness of the complexity of managerial and organisational problems. In addition students should demonstrate the ability to critically evaluate concepts, theories and techniques.

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

BEM3033 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.

  1. BEA1005 Management Concepts and Practices   asks students to work in groups to produce and  present a case study report.

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

  1. BEA1005 Management Concepts and Practices asks students to understand the scope, processes and problems of managing for sustainability. 

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.

  1. 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.

10. BEA1008 – Examination (ILOs 6-7)

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

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)

BEA2019 –  Examination (ILO 10)

BEA2020 – Group Presentation (ILO 8), Examination (ILO 8)

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

BEM2020 – Group article and Examination (ILO 3)

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

BEM3033 – Essay (ILO 2), Group case study presentation and report (ILO 8)

12. BEA1005 – Group work (ILOs 17-20)

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

BEM2007 – Group report (ILO 7)

BEM2020 – Group Article (ILO 6)

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)

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.

(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

University of Exeter Business School (UEBS)

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) Business and Accounting

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 Date of last revision

14/06/2018