Programme Specification for the 2024/5 academic year
BSc (Hons) Accounting and Business
1. Programme Details
Programme name | BSc (Hons) Accounting and Business | Programme code | UFS3SBESBE07 |
---|---|---|---|
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
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 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
Code | Module | Credits | Non-condonable? |
---|---|---|---|
BEA1003 | Business Law for Accountants | 15 | No |
BEM1028 | Introduction to Business and Management | 15 | Yes |
BEA1008 | Introduction to Financial Accounting | 15 | Yes |
BEA1009 | Introduction to Management Accounting | 15 | Yes |
BEA1010 | Business Finance for Accountants | 15 | No |
BEA1014 | Statistical Methods for Accounting and Finance | 15 | No |
BEE1029 | Economic Principles | 30 | No |
Stage 2
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 |
Optional Modules
30 credits from the below list; plus a further 45 credits
Code | Module | Credits | Non-condonable? |
---|---|---|---|
BEM2007 | Operations Management | 15 | No |
BEM2035 | Leading in International Contexts | 15 | No |
BEM2047 | Organisational Behaviour | 30 | No |
BEM2021 | Human Resource Management | 15 | No |
Stage 3
Compulsory Modules
Code | Module | Credits | Non-condonable? |
---|---|---|---|
BEA3017 | Advanced Management Accounting | 15 | Yes |
BEM3033 | Strategic Management OR | 30 | Yes |
BEM3033A | Strategic Management | 30 | 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... | |
---|---|---|
...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) | 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. | 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. | 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
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
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 |
---|