Programme Specification for the 2024/5 academic year
BSc (Hons) Accounting and Finance
1. Programme Details
Programme name | BSc (Hons) Accounting and Finance | Programme code | UFS3SBESBE05 |
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Study mode(s) | Full Time |
Academic year | 2024/5 |
Campus(es) | Streatham (Exeter) |
NQF Level of the Final Award | 6 (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.
Stage 1
Compulsory Modules
120 credits of compulsory modules
Code | Module | Credits | Non-condonable? |
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BEA1003 | Business Law for Accountants | 15 | No |
BEM1028 | Introduction to Business and Management | 15 | No |
BEA1008 | Introduction to Financial Accounting | 15 | Yes |
BEA1009 | Introduction to Management Accounting | 15 | Yes |
BEA1010 | Business Finance for Accountants | 15 | Yes |
BEA1014 | Statistical Methods for Accounting and Finance | 15 | No |
BEE1029 | Economic Principles | 30 | No |
Optional Modules
None
Stage 2
Compulsory Modules
60 credits of compulsory modules
Code | Module | Credits | Non-condonable? |
---|---|---|---|
BEA2019 | Financial Accounting A | 15 | Yes |
BEA2020 | Financial Accounting B | 15 | Yes |
BEA2017 | Intermediate Management Accounting | 15 | Yes |
BEA2018 | Corporate Finance | 15 | Yes |
Optional Modules
60 credits of optional modules
Stage 3
Compulsory Modules
45 credits of compulsory modules
Code | Module | Credits | Non-condonable? |
---|---|---|---|
BEA3020 | Advanced Financial Reporting | 15 | Yes |
BEA3017 | Advanced Management Accounting | 15 | Yes |
BEA3018 | Advanced Corporate Finance | 15 | Yes |
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... | |
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...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 | Teaching and learning take place mainly through a mixture of lectures, tutorials/workshops, and assigned reading in the following modules:
| 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. | 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. | 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 |
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22. QAA Subject Benchmarking Group
23. Dates
Origin Date | Date of last revision | 10/09/2021 |
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