Programme Specification for the 2025/6 academic year
BSc (Hons) Accounting Studies with Year Abroad
1. Programme Details
| Programme name | BSc (Hons) Accounting Studies with Year Abroad | Programme code | UFS4SBESBE56 |
|---|---|---|---|
| Study mode(s) | Full Time |
Academic year | 2025/6 |
| Campus(es) | Streatham (Exeter) |
NQF Level of the Final Award | 6 (Honours) |
2. Description of the Programme
Our BSc Accounting Studies (with Year Abroad) programme is designed for students who are interested in accounting in general. The programme provides an understanding of the legal, business, and social environments in which accountancy operates, enabling 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. The programme also provides students with an opportunity to study at one of our 60 partner universities (spanning 26 countries) in the third year, before returning to university for their fourth and final year.
3. Educational Aims of the Programme
The School already offers accredited programmes in accounting, namely BSc Accounting and Finance and BSc 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 Accounting and Business 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 discipline-specific and intellectual skills, such as analysis, problem-solving and reasoning, to enable them to achieve an understanding of accounting issues independently, 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.
• 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
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.
Your BSc Accounting Studies with Year Abroad programme is a 4-year programme of study at National Qualification Framework (NQF) level 6 (as confirmed against the FHEQ). This programme is divided into 4 ‘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
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 following tables describe the programme and constituent modules. Constituent modules may be updated, deleted or replaced as a consequence of the annual review of this programme.
You may take optional modules 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.
You may take elective modules up to 60 credits outside of the programme in stages 2 and 4 (30 credits each 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.
Stage 2
Compulsory Modules
Stage 2: 45 credits of compulsory modules, 75 credits of optional modules
| Code | Module | Credits | Non-condonable? |
|---|---|---|---|
| BEA2017 | Intermediate Management Accounting | 15 | Yes |
| BEA2019 | Financial Accounting A | 15 | Yes |
| BEA2020 | Financial Accounting B | 15 | Yes |
| BSD2005 | Preparation for 'with Year Abroad' | 0 | Yes |
Stage 3
Compulsory Modules
Stage 3: 120 credits of compulsory modules
| Code | Module | Credits | Non-condonable? |
|---|---|---|---|
| BUS3000A | Year Abroad (Study and Work Placement) or | 120 | Yes |
| BUS3000B | Year Abroad (Study) or | 120 | Yes |
| BUS3000C | Year Abroad (Work Placement) | 120 | Yes |
Stage 4
Optional Modules
Stage 4: 120 credits of optional modules - 45 credits of these modules must be selected from the following list
Note: You may choose either BEM3065 or BEM3089; you cannot choose both.
| Code | Module | Credits | Non-condonable? |
|---|---|---|---|
| BEA3015 | Corporate Law | 15 | No |
| BEA3017 | Advanced Management Accounting | 15 | No |
| BEA3018 | Advanced Corporate Finance | 15 | No |
| BEA3020 | Advanced Financial Reporting | 15 | No |
| BEA3022 | Auditing | 15 | No |
| BEA3026 | Financial Modelling | 15 | No |
| BEA3027 | Accounting, Organisations and Society | 15 | No |
| BEA3028 | Sustainable and Responsible Finance | 15 | No |
| BEM3065 | Strategy | 15 | No |
| BEM3089 | Strategy | 15 | No |
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. | Teaching and learning take place mainly through a mixture of lectures, tutorials/workshops, and assigned independent reading. | 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. | 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. | ILO 8 BEA2017 expects students to adapt and adjust both written and verbal communications to produce group report assignments. ILO 9 ILO 10 ILO 11 ILO 12 ILO 13 ILO 14 | ILO 8 BEA2017 – Written group assignment (ILOs 1- 20), Examination (ILOs 1-20) ILO 9 ILO 10 ILO 11 ILO 12 ILO 13 ILO 14 |
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
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
The faculty is dedicated to supporting students throughout their academic journey with a range of services. These include academic advising for programme planning and career guidance; tutorials and workshops to strengthen understanding in core subjects like accounting and business law; and mentorship during industrial placements to connect practical experience with academic goals. Students also have access to extensive learning resources, including libraries, databases, and accounting software. Wellbeing services such as counselling, disability support, and peer mentoring promote mental health and inclusivity, while career development is fostered through CV writing workshops, interview preparation, and networking with industry professionals.
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.
13. Methods for Evaluating and Improving Quality and Standards
The University and its constituent Colleges review the quality and standard of teaching and learning in all taught programmes against a range of criteria through the procedures outlined in the Teaching Quality Assurance (TQA) Manual Quality Review Framework.
14. Awarding Institution
ICAS (Institute of Chartered Accountants in Scotland)
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
Not applicable to this programme.
18. Final Award
BSc (Hons) Accounting Studies with Year Abroad
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
Level 1
23. Dates
| Origin Date | 22/07/2025 |
Date of last revision | 22/07/2025 |
|---|
