bsc (hons) professional accounting (2010-2015) blackboard
TRANSCRIPT
BSc (Hons) Professional Accounting
Programme HandbookCohort 1, September 2010
Contact Sarah Mcilroy
Approval Date 27 July 2010
Approval Authority Academic Council
Date of Last Review 27 July 2010
BSc (Hons) Professional Accounting
FOREWORD
Welcome by the Dean of the Business School
It’s a pleasure to welcome you to the BPP Business School.
The aim of our business courses is to help prepare you for your chosen career. To do this you need to understand that learning of the highest calibre is a collaborative activity in which all students must engage.
Our tutors and support staff are committed to enabling you to maximise the value of your time at BPP but the main drive must come from you. We welcome feedback; both good and bad, to help us continually improve our courses. As I said, learning is a collaborative activity – we look forward to collaborating with you to deliver high quality business education.
Let’s have a great time together!
Good luck with your education and your future
Chris Brady
Dean of the Business School Professor of Management Studies
Version 0.3 (27 July 2010) Section 2, Page I
BSc (Hons) Professional Accounting
Welcome by Director of Programmes
On behalf of the Faculty of Finance and the Business School, I am pleased to welcome you to the BSc (Hons) Professional Accounting programme.
This introduction to accounting theory and practice is designed to be intellectually stimulating and challenging. The programme has been designed to enable you to operate within the contemporary business and accounting environment and make valuable contributions to organisations as a business centred accounting professional.
Staff in the Business School are keen to develop strong, mutually beneficial relationships with our students and graduates, of whom we have every reason to be proud.
As future alumni and, hopefully, leaders we hope that your period of study at the School will not only be remembered with fondness, but will also be the beginning of a long-term association with us.
I look forward to getting to know you and wish you every success.
Sarah McilroyProgramme Leader
Version 0.3 (27 July 2010) Section 2, Page II
BSc (Hons) Professional Accounting
CONTENTS
INTRODUCTION TO THE PROGRAMME................................................................................1Outline Programme Structure...............................................................................................2
AIMS AND LEARNING OUTCOMES........................................................................................3PROGRAMME STAGES.....................................................................................................5
STAGE ONE..................................................................................................................5STAGE TWO.................................................................................................................8DIPLOMA OF HIGHER EDUCATION................................................................................8STAGE THREE............................................................................................................11
OVERALL LEARNING AND TEACHING STRATEGY............................................................20ASSESSMENT................................................................................................................34MARKING CRITERIA.......................................................................................................35STAFF CONTACTS.........................................................................................................42PROGRAMME REGULATIONS.........................................................................................43CURRICULUM MAP.........................................................................................................47ASSESSMENT MAP........................................................................................................50
Version 0.3 (27 July 2010) Section 2, Page III
BSc (Hons) Professional Accounting
INTRODUCTION TO THE PROGRAMME
Details
Programme Title BSc (Hons) Professional Accounting
Qualification Bachelor of Science (Honours) Professional Accounting
Awarding Body BPP College of Professional Studies
Programme Accreditation
( SPECIFIC MODULES SUBJECT TO CONFIRMATION)
Institute of Chartered Accountants in England and Wales (ICAEW)
Institute of Chartered Accountants of Scotland (ICAS)
Association of Chartered Certified Accountants (ACCA)
Chartered Institute of Management Accountants (CIMA)
Chartered Institute of Public Finance and Accountancy (CIPFA)
Overview of Programme
The BSc Professional Accounting programme is designed to meet increasing market demand for undergraduate and professional qualifications and to participate in the current drive to create closer links between higher education programmes and employers, thus creating business centred accounting professionals.
The programme provides a solid foundation for those students wishing to begin or develop a career in the accounting profession. It achieves this by developing proactive professional accounting graduates who are equipped to achieve appropriate and rewarding roles and to make an immediate and on-going contribution within the workplace. As such the programme seeks to develop skills appropriate, but not restricted to, graduate accounting careers in industry or practice.
The BSc Professional Accounting programme curriculum builds from ‘core’ business and accounting activities through to areas of greater technical competence (e.g. Financial Reporting and Analysis, Tax Reporting and Planning, Financial Decision Making) and finally to integration and professional application (e.g. Managing People and Projects and The Accountant in Business and Society).
The programme is focussed on the practical application of accounting, contained within an academically robust programme of study. Due to links with professional accounting bodies, the programme provides an accelerated study into the accounting profession, focusing on the knowledge and skills expected of undergraduate students and required by professional bodies and employers.
The programme is therefore designed to bring together a range of accounting and business disciplines, with a balance of development of technical competence and intellectual and practical skills that will support students both as learners and as future professional accountants.
Version 0.3 (27 July 2010) Section 2, Page 1
BSc (Hons) Professional Accounting
Level 4 – Certificate of Higher Education
Level 5 – Diploma of Higher Education
Level 6 – Honour’s Degree
Core:
Accounting Information for Business (30 Credits)
Business School Core:Business Communications (15 Credits)
Quantitative Techniques for Business (15 Credits)Economics and Business World (30 Credits)
Core:
Competitive Intelligence & Research (15 Credits)Financial Reporting and Analysis (15 Credits)
Electives (Choose 60 Credits):
Tax Reporting & Planning (30 Credits)Managing People and Projects (30 Credits)Managing Business Operations (15 Credits)Company Law (15 Credits)Extra Credit Project (15 Credits)
Core:
Financial Decision Making (30 Credits)Issues in Financial Reporting (15 Credits)Strategic Analysis & Positioning (15 Credits)
Electives (Choose 30 Credits):
Assurance for Stakeholders (30 Credits)Business Performance Management (30 Credits)
Core:
The Accountant in Business and Society (30 Credits)
Electives (Choose 30 Credits):
Business Integration Project (30 Credits)Issues in Financial Management (15 Credits) Extra Credit Project (15 Credits)
Electives (Choose 30 Credits):
Organisational Behaviour (15 Credits)Law for Business (15 Credits)Extra Credit Project (15 Credits)
BSc (Hons) Professional Accounting
Outline Programme Structure
Version 0.3 (27 July 2010) Section 2, Page 2
BSc (Hons) Professional Accounting
BSC (HONS) PROFESSIONAL ACCOUNTING
AIMS AND LEARNING OUTCOMES
Programme Aims
The aims of the degree are designed to provide you with an integrated academic and professional learning environment conceived and structured to enable students to gain the knowledge, understanding and skills to pursue and sustain professional accounting careers in industry or practice.
This programme equips its graduates to:
gain a comprehensive understanding of the role and function of accounting and how its various disciplines interrelate and contribute to the effective management of organisations;
develop a critical understanding of the key concepts within the main accounting disciplines to enable their real application at a professional level;
develop an understanding of professional judgement and professional ethics, including the competence, confidence and maturity to apply it in the appropriate contexts;
gain a comprehensive and systematic knowledge of the theories, models and techniques of accounting, including being able to critically evaluate their effectiveness in different situations;
develop a range of skills and attitudes which facilitate effective transitions into the work environment, including an appreciation of the responsibility of accountants as leaders in organisations;
become effective communicators of complex financial findings and reasoned recommendations.
Programme Learning Outcomes
Learning outcomes describe what you should know and be able to do if you make full use of the opportunities for learning that the Programme provides. If you successfully complete the Programme:
Knowledge and Understanding
Ref A. Students should be able to demonstrate a:
K1 A comprehensive understanding of the internal and external business environments in which professional accountants operate in order to contribute to management decisions.
K2 A comprehensive understanding of the techniques and analytical tools used within organisations for the production of financial information for planning, decision making and control and external reporting.
K3 Personal and professional responsibility and awareness of codes of conduct appropriate to the professional accountant in order to make sound judgements in complex and unpredictable situations.
Version 0.3 (27 July 2010) Section 2, Page 3
BSc (Hons) Professional Accounting
K4 Critical awareness of contemporary issues in professional accounting and their impact on current practice
Cognitive Skills
Ref B. Students should be able to:
C1 Analyse business scenarios and data without guidance, using a range of business and accounting techniques to contribute to the management of organisations.
C2 Synthesise information and ideas from varied sources in order to propose recommendations, conclusions and novel solutions.
C3 Critically evaluate evidence, including alternative arguments and theories and contradictory data, to support decision making processes and the resolution of business problems.
C4 Identify and define complex business problems, often in the absence of complete data or in unpredictable environments, and apply appropriate accounting and business knowledge and skills to their solution.
Professional Skills and Attitudes
Ref C. Students should be able to:
P1 Exercise professional judgement, in complex or unpredictable situations, in order to make sound professional decisions.
P2 Exercise initiative, take responsibility for own work and act autonomously within agreed guidelines when dealing with different professional situations.
General Transferable Skills
Ref D. Students should be able to:
T1 Work effectively and sensitively within a team as a leader or member in order to create a high performing, cooperative and professional team environment.
T2 Utilise a wide range of resources relevant to the professional accountant, with minimum guidance, to manage their own learning experience and work in a professional manner.
T3 Reflect upon their experiences and performance, seeking and incorporating feedback in order to contribute to their professional development.
T4 Select and manage business information and competently plan and undertake research tasks relevant to the professional accountant, with minimum guidance.
T5 Clearly communicate complex ideas and arguments using a range of appropriate media, to professionally advise or influence specialist and non specialist audiences in their decision making processes.
These Learning Outcomes reflect those that will be achieved for the BSc (Hons) Professional Accounting award. Exceptionally, if a student exits earlier in the programme, they may be awarded a Certificate of Higher Education (Professional Accounting) or a Diploma of Higher Education (Professional Accounting) depending on their achievement. In each case, students will have achieved the learning outcomes as listed for that award.
Version 0.3 (27 July 2010) Section 2, Page 4
BSc (Hons) Professional Accounting
PROGRAMME STAGES
STAGE ONE
CERTIFICATE IN HIGHER EDUCATION (PROFESSIONAL ACCOUNTING)
Introduction
The Certificate in Higher Education is designed to develop the students understanding and skills that are required for successful employment or progression within the academic or professional accounting community
The modules and elements described below are subject to more detailed briefing papers and bibliographies issued at appropriate points throughout the programme.
In some instances information regarding content of a module is indicative, and actual module content will be determined according to considerations (for example, regarding opportunities for work with specific external partners or developments in the field) which are taken into account closer to the point of delivery.
Module Requirement Credits
Economics and Business World Compulsory 30 Credits
Business Communications Compulsory 15 Credits
Quantitative Techniques for Business Compulsory 15 Credits
Accounting Information for Business Compulsory 30 Credits
Organisational Behaviour Elective 15 Credits
Law for Business Elective 15 Credits
Extra Credit Project Elective 15 Credits
Educational Aims
The Certificate of Higher Education aims to equip its graduates to:
Evaluate and interpret the basic concepts and principles within the field of business and accounting.
Start to develop arguments and make judgements through the use of data and in accordance with basic theories and concepts related to fundamental business and accounting areas.
Appreciate of the role of a professional accountant and importance of ethical decision making.
Appreciate the integrated nature of organisations and their environment.
Version 0.3 (27 July 2010) Section 2, Page 5
BSc (Hons) Professional Accounting
Learning Outcomes
Knowledge and Understanding
Ref A. Students should be able to demonstrate a:
K1 A fundamental understanding of the key elements of the internal and external business environments in which professional accountants operate
K2 Understanding of the underlying concepts and principles involved in recording, analysing and reporting financial information
K3 Awareness of ethical issues in core business activities and the ability to discuss these in relation to personal beliefs and values.
K4 Awareness of some key contemporary issues in business and accounting and their impact on the management of organisations.
Cognitive Skills
Ref B. Students should be able to:
C1 Analyse business scenarios and data with guidance, using given business and accounting techniques.
C2 Collect and categorise business ideas and information in a formal manner for a given business purpose.
C3 Evaluate the reliability of data with guidance in order to appreciate its usefulness in decision making processes
C4 Apply appropriate accounting and business knowledge and skills to well defined business problems.
Professional Skills and Attitudes
Ref C. Students should be able to:
P1 Exercise professional judgement, in defined situations, in order to make sound professional decisions.
P2 Exercise initiative and act with limited autonomy, under direction or supervision, within defined guidelines when dealing with different professional situations
General Transferable Skills
Ref D. Students should be able to:
T1 Perform effectively as a member of a team, recognising and utilising the contributions of others to develop a cooperative team environment.
T2 Utilise a range of learning resources, to manage their own learning experience and begin working in a professional manner.
T3 Evaluate their own strengths and weaknesses within criteria largely set by others for the purpose of professional development.
T4 Select and manage business information and competently undertake simple research tasks with guidance.
Version 0.3 (27 July 2010) Section 2, Page 6
BSc (Hons) Professional Accounting
T5 Communicate clearly, concisely and in an appropriate format to report information to specialist and non specialist audiences.
Version 0.3 (27 July 2010) Section 2, Page 7
BSc (Hons) Professional Accounting
STAGE TWO
DIPLOMA OF HIGHER EDUCATION
Introduction
This qualification caters for students who:
Have acquired a Certificate in Higher Education (or equivalent) and wish to study Professional Accounting further within an academic environment.
Are keen to build upon their formalised knowledge and understanding of accounting and business areas to address more specific areas.
Wish to aspire to a degree level qualification.
Want to progress to pursue a career in professional accounting and/or to further study within the academic community.
The modules and elements described below are subject to more detailed briefing papers and bibliographies issued at appropriate points throughout the programme.
In some instances information regarding content of a module is indicative, and actual module content will be determined according to considerations (for example, regarding opportunities for work with specific external partners or developments in the field) which are taken into account closer to the point of delivery.
Module Requirement Credits
Economics and Business World Compulsory 30 Credits
Business Communications Compulsory 15 Credits
Quantitative Techniques for Business Compulsory 15 Credits
Accounting Information for Business Compulsory 30 Credits
Organisational Behaviour Elective 15 Credits
Law for Business Elective 15 Credits
Extra Credit Project Elective 15 Credits
Issues in Financial Reporting Compulsory 15 Credits
Financial Decision Making Compulsory 30 Credits
Strategic Analysis & Positioning Compulsory 15 Credits
Tax Reporting & Planning Elective 30 Credits
Managing Business Operations Elective 15 Credits
Company Law Elective 15 Credits
Managing People and Projects Elective 30 Credits
Extra Credit project Elective 15 Credits
Version 0.3 (27 July 2010) Section 2, Page 8
BSc (Hons) Professional Accounting
Educational Aims
The Diploma in Higher Education aims to equip its graduates to:
Extend their knowledge and understanding of the integrated nature and complexity of organisations.
Develop further academically and professionally through a detailed knowledge of major theories of specific accounting and business subjects and an awareness of the contexts and frameworks that are applicable.
Develop systematic knowledge and critical understanding of accounting from differing perspectives and disciplines.
Evaluate the appropriateness of different approaches to solving problems within organisations.
Develop levels of confidence when discussing accounting issues with colleagues whether they are senior, peer or subordinates.
Further develop relevant transferable and practical skills to enhance their own personal development and employability
Learning Outcomes
Knowledge and Understanding
Ref A. Students should be able to demonstrate a:
K1 A detailed understanding of the internal and external business environments in which professional accountants operate in order to contribute to management decisions.
K2 A detailed understanding of the main techniques and analytical tools used within organisations for the production of financial information for planning, decision making, control and external reporting.
K3 Awareness of ethical issues in a range of accounting and business activities, including an appreciation of the wider social and environmental implications.
K4 Fundamental understanding of some key contemporary issues in professional accounting and their impact on current practice.
Cognitive Skills
Ref B. Students should be able to:
C1 Analyse business scenarios and data with minimal guidance, using a limited range of business and accounting techniques including alternative approaches.
C2 Synthesise information and ideas from varied sources in order to propose recommendations and conclusions.
C3 Evaluate the reliability, relevance and significance of data in order to factor this into decision making processes
C4 Identify key elements of business problems and apply appropriate accounting and business knowledge and skills to their solution.
Version 0.3 (27 July 2010) Section 2, Page 9
BSc (Hons) Professional Accounting
Professional Skills and Attitudes
Ref C. Students should be able to:
P1 Exercise professional judgement, in situations of varying complexity and predictability, in order to make sound professional decisions.
P2 Exercise initiative and act with limited autonomy, under minimal direction or supervision, within defined guidelines when dealing with different professional situations
General Transferable Skills
Ref D. Students should be able to:
T1 Perform effectively and sensitively as a member of a team, recognising and utilising the contributions of others to develop a cooperative and professional team environment.
T2 Utilise a selection of resources relevant to the professional accountant, to manage their own learning experience and work in a professional manner.
T3 Evaluate their own strengths and weaknesses and develop their own criteria and judgement for the purpose of professional development.
T4 Select and manage business information and competently plan and undertake well defined research tasks relevant to the professional accountant, with guidance.
T5 Clearly communicate ideas and arguments using a range of media, to assist specialist and non specialist audiences in their decision making processes.
Version 0.3 (27 July 2010) Section 2, Page 10
BSc (Hons) Professional Accounting
STAGE THREE
BSC (HONS) PROFESSIONAL ACCOUNTING
Introduction
The purpose of programme is to provide an integrated academic and professional training environment that has been structured to enable students to gain the knowledge, understanding and skills to pursue and sustain careers in a professional accounting environment, in either industry or practice. It seeks to develop skills appropriate, but not restricted to, graduate careers in accounting with the potential for progression on to further academic or professional study.
The modules and elements described below are subject to more detailed briefing papers and bibliographies issued at appropriate points throughout the programme.
In some instances information regarding content of a module is indicative, and actual module content will be determined according to considerations (for example, regarding opportunities for work with specific external partners or developments in the field) which are taken into account closer to the point of delivery.
Module Requirement Credits
Economics and Business World Compulsory 30 Credits
Business Communications Compulsory 15 Credits
Quantitative Techniques for Business Compulsory 15 Credits
Accounting Information for Business Compulsory 30 Credits
Organisational Behaviour Elective 15 Credits
Law for Business Elective 15 Credits
Extra Credit Project Elective 15 Credits
Issues in Financial Reporting Compulsory 15 Credits
Financial Decision Making Compulsory 30 Credits
Strategic Analysis & Positioning Compulsory 15 Credits
Tax Reporting & Planning Elective 30 Credits
Managing Business Operations Elective 15 Credits
Company Law Elective 15 Credits
Managing People and Projects Elective 30 Credits
Extra Credit Project Elective 15 Credits
Competitive Intelligence and Research Compulsory 15 Credits
Financial Reporting and Analysis Compulsory 15 Credits
Assurance for Stakeholders Elective 30 Credits
Business Performance Management Elective 30 Credits
The Accountant in Business & Society Compulsory 30 Credits
Business Integration Project Elective 30 Credits
Issues in Financial Management Elective 15 Credits
Extra Credit Project Elective 15 Credits
Version 0.3 (27 July 2010) Section 2, Page 11
BSc (Hons) Professional Accounting
DIAGRAM OF OUTCOMES LEADING TO AWARD
Stage One (Certificate in Higher Education)
BSc (Hons) Professional Accounting
360 Credits
120 Level 4, 120 Level 5 and 120 Level 6
Assessment
Module Credit Rating Work for Assessment Requirement for Award
Weighting for Classification
Economics and Business World 30 Credits
Level 4
Formative
1. Case study
2. Q&A Sets
Summative
1. 1,500 word assignment [50% of Module Grade]
2. 1.5 hour examination based on a case study. [50% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Compulsory 25% Certificate in Higher Education
12.5% Diploma in Higher Education
8.33% Honours Degree
Business Communications 15 Credits
Level 4
Formative
1. Group work and oral presentation 2. Self and Peer assessment
Summative
1. 1,500 word portfolio of Business Communication [100% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Compulsory 12.5% Certificate in Higher Education
6.25% Diploma in Higher Education
4.17% Honours Degree
Quantitative Techniques for Business
15 Credits
Level 4
Formative
1. Weekly problem sets.
Summative
1. 1.5 hour unseen examination [100% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Compulsory 12.5% Certificate in Higher Education
6.25% Diploma in Higher Education
4.17% Honours Degree
Version 0.3 (27 July 2010) Section 2, Page 12
BSc (Hons) Professional Accounting
BSc (Hons) Professional Accounting
360 Credits
120 Level 4, 120 Level 5 and 120 Level 6
Assessment
Module Credit Rating Work for Assessment Requirement for Award
Weighting for Classification
Accounting Information for Business
30 Credits
Level 4
Formative
1. Problem Set 1
2. Problem Set 2
Summative
1. Problem set 1 [15% of Module Grade]2. Problem set 2 [15% of Module Grade]3. Two hour unseen examination [70% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Compulsory 25% Certificate in Higher Education
12.5% Diploma in Higher Education
8.33% Honours Degree
Organisational Behaviour 15 Credits
Level 4
Formative
1. Group-problem sets
2. Mock Take-Home Assessment
Summative
1. 1.5 hour unseen examination [100% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Elective 12.5% Certificate in Higher Education
6.25% Diploma in Higher Education
4.17% Honours Degree
Law for Business 15 Credits
Level 4
Formative
1. Problem sets with multiple choice tests;
2. Case study
Summative
1. 1.5 hour unseen examination. [100% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Elective 12.5% Certificate in Higher Education
6.25% Diploma in Higher Education
4.17% Honours Degree
Extra Credit Project 15 Credits
Level 4
Elective 12.5% Certificate in Higher Education
6.25% Diploma in Higher Education
4.17% Honours Degree
Students who successfully complete 120 credits at level 4 and wish to leave the programme may be awarded a Certificate in Higher Education
Version 0.3 (27 July 2010) Section 2, Page 13
BSc (Hons) Professional Accounting
Stage Two (Diploma in Higher Education)
BSc (Hons) Professional Accounting
360 Credits
120 Level 4, 120 Level 5 and 120 Level 6
Assessment
Module Credit Rating Work for Assessment Requirement for Award
Weighting for Classification
Issues in Financial Reporting 15 Credits
Level 5
Formative
1. Case study assignment
Summative
1. Two hour unseen examination [100% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Compulsory 6.25% Diploma in Higher Education
4.17% Honours Degree
Financial Decision Making 30 Credits
Level 5
Formative
1. Q&A set 1
2. Q&A set 2
Summative
1. Three hour part pre-seen exam (100%)
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Compulsory 12.5% Diploma in Higher Education
8.33% Honours Degree
Strategic Analysis & Positioning 15 Credits
Level 5
Formative
1. Environmental Risk analysis
2. Strategic and Operational Change
Summative
1. 1,500 word group assignment [30% of Module Grade]2. 1.5 hour examination based on a case study. [70% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Compulsory 6.25% Diploma in Higher Education
4.17% Honours Degree
Tax Reporting & Planning 30 Credits
Level 5
Formative
1. Q&A set 1
2. Q&A set 2
Summative
1. Three hour part-pre seen exam [100% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Elective 12.5% Diploma in Higher Education
8.33% Honours Degree
Version 0.3 (27 July 2010) Section 2, Page 14
BSc (Hons) Professional Accounting
BSc (Hons) Professional Accounting
360 Credits
120 Level 4, 120 Level 5 and 120 Level 6
Assessment
Module Credit Rating Work for Assessment Requirement for Award
Weighting for Classification
Managing People and Projects 30 Credits
Level 6
Formative
1. Personal Statement
Summative Elements
1. Presentation [15 % of Module Grade]
2. Project Plan [15 % of Module Grade]
3. Two hour pre-seen examination [70% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Elective 8.33% Honours Degree
Managing Business Operations 15 Credits
Level 5
Formative
1. Case Study
2. Q&A sets
Summative
1. 1.5 hour unseen exam [70% of Module Grade]
2. 1500 word group assignment [30% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Elective 6.25% Diploma in Higher Education
4.17% Honours Degree
Company Law 15 Credits
Level 5
Formative
1. Problem sets with multiple choice tests;
2. Case study
Summative
1. Two hour unseen examination. [100% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Elective 6.25% Diploma in Higher Education
4.17% Honours Degree
Extra Credit Project 15 Credits
Level 5
Elective 6.25% Diploma in Higher Education
4.17% Honours Degree
Students who successfully complete 240 credits (120 credits at level 4 and 120 credits and level 5) and wish to leave the programme may be awarded a Diploma of Higher Education
Version 0.3 (27 July 2010) Section 2, Page 15
BSc (Hons) Professional Accounting
Stage Three (Honour’s Degree)
BSc (Hons) Professional Accounting
360 Credits
120 Level 4, 120 Level 5 and 120 Level 6
Assessment
Module Credit Rating Work for Assessment Requirement for Award
Weighting for Classification
Competitive Intelligence and Research
15 Credits
Level 6
Formative1. Self and Peer assessed problem sets2. Group research activity
Students to undertake some intelligence analysis on an organisation within a particular industry sector. Due Date: Week 5, Session 2.
Summative 1. 2 hour examination [100% of Module Grade]:Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Compulsory 4.17% Honours Degree
Financial Reporting and Analysis 15 Credits
Level 6
Formative
1. Case study assignment
Summative
2. Group written report [30% of Module Grade]
3. Two hour unseen examination [70% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Compulsory 4.17% Honours Degree
The Accountant in Business and Society
30 Credits
Level 6
Formative
1. Memorandum
Summative
1 Memorandum to management (25% module grade)2 Magazine article (25% module grade) 3 Investor report (50% module grade)
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Compulsory 8.33% Honours Degree
Version 0.3 (27 July 2010) Section 2, Page 16
BSc (Hons) Professional Accounting
BSc (Hons) Professional Accounting
360 Credits
120 Level 4, 120 Level 5 and 120 Level 6
Assessment
Module Credit Rating Work for Assessment Requirement for Award
Weighting for Classification
Assurance for Stakeholders 30 Credits
Level 6
Formative
1. Team work and group presentations
2. One written report of 1,500 words
3. Mock examination to prepare for summative elements
Summative
1. Three hour part pre-seen examination [100% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Elective 8.33% Honours Degree
Business Performance Management
30 Credits
Level 6
Formative
1. Q&A set 1
2. Q&A set 2
3. Mock examination to prepare for summative elements
Summative
1. Three hour part pre-seen exam (100%)
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Elective 8.33% Honours Degree
Business Integration Project 30 Credits
Level 6
Formative 1. Written proposal outline2. Research paper proposal 3. Reflective e-portfolio (PebblePad) Summative1. 7,000-word group business report [35% of Module Grade]2. Timed 20-minute group business report presentation [15% of Module Grade]3. 7,000-word individual research paper [50% of Module Grade]
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Elective 8.33% Honours Degree
Version 0.3 (27 July 2010) Section 2, Page 17
BSc (Hons) Professional Accounting
BSc (Hons) Professional Accounting
360 Credits
120 Level 4, 120 Level 5 and 120 Level 6
Assessment
Module Credit Rating Work for Assessment Requirement for Award
Weighting for Classification
Issues in Financial Management 15 Credits
Level 6
Formative
1. Q&A set 1
2. Q&A set 2
Summative
1. Two hour unseen exam (70%)
2. 1500 word assignment (30%)
Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module.
Elective 4.17% Honours Degree
Extra Credit Project 15 Credits
Level 6
Elective 4.17% Honours Degree
Students who successfully complete 360 credits (120 at level 4, 120 at level 5 and 120 at level 6) will be awarded BSc (Hons) Professional Accounting
Version 0.3 (27 July 2010) Section 2, Page 18
BSc (Hons) Professional Accounting
OVERALL LEARNING AND TEACHING STRATEGY
Learning and Teaching Strategy
This section, on the following page, provides you with a short description of the how you will be taught on the Programme.
Assessment Strategy
This section provides you with a short description of the assessment and feedback on the Programme. Should you have any further queries about assessment or feedback (following reading the entire programme handbook), please contact the appropriate module or programme tutor.
ModulesThe Programme is composed of modules, and these modules are linked to different levels of the National Framework for Higher Education Qualifications set by the Quality Assurance Agency for Higher Education. This document provides you with a module outline for every module you will undertake during the Programme. To identify which modules are taken in each year please see the Diagram of Outcomes Leading to Award, p. [Page Ref]
Each module will consist of aims, learning outcomes, and modes of assessment. These components relate to how you will receive and give feedback from and to the Programme team during your degree.
AimsThe BSc (Hons) Professional Accounting has explicit aims. Aims are the teaching intention of each module, section or entire programme – knowledge, understandings and skills that we intend to cover in teaching the programme. You will be given opportunities to feedback on how the Programme team and visiting lectures deliver this content.
Learning OutcomesTo describe your anticipated learning rather than just the teaching on the Programme, each module has Learning Outcomes. A learning outcome is a statement of what you are expected to know, understand or be able to do at the end of the module, section or entire programme.
Modes of AssessmentAs BPP’s programmes are specifically student-centred and professionally oriented, we seek to accommodate a variety of learning styles and prior educational experiences, through the selection of our assessment strategies.
Version 0.3 (27 July 2010) Section 2, Page 19
BSc (Hons) Professional Accounting
Specific Learning and Teaching Strategy
The learning and teaching strategy of this undergraduate degree programme will address the paradigm shift within Higher Education away from content-based towards skills-based methodologies where practically possible. Methodologies will include tutor-led presentations, including, as an example, the application of audio visual material; student led sessions and discussions; small group work and student presentations, as well as independent learning and project work which will utilise online facilities as appropriate.
Acquiring key skills is integral to all activities within the programme. Students will develop skills in the use of collecting, analysing and presenting information. Seminar sessions will provide a means of developing all key skills, with a particular emphasis on communication skills and working with others. These skills, especially working with others, will be essential elements that are required throughout the programme.
The key skills of quantitative application and problem solving will be emphasised throughout the course, with specific emphasis on these areas in the various modules where they are taught and/ or applied.
The programme provides students with a thorough grounding in fundamental business and accounting concepts prior to further development of this through more intellectually demanding and integrated modules.
Throughout the programme, there will be an emphasis on exploratory learning, student-led seminars, and group work activities outside the normal ‘taught’ sessions. Students will therefore be expected to develop responsibility for their own development and not only for what is learnt but more particularly for how it is learnt.
This opportunity to organise their learning is intended to develop attainment of the professional and transferable skills which are expected of graduates, for example, time management, group work and individual scholarship.
Through peer and tutor led formative assessments and formative feedback, the programme teaching team will encourage, facilitate and offer guidance to students to assist in their development.
Small Group Sessions are a key component of the programme and aim to help students to analyse and evaluate the components that form the generic term ‘Professional Accounting’ and its elements prior to, as they develop, synthesising these to allow greater understanding of the complexity and integrative nature of the role of a professional accountant.
At the same time, students will be given ample tutor-guided support in their development of knowledge and understanding and related skills.
The modules in the programme will present educational experiences to the students at different levels that integrate with each other and build development.
Throughout individual modules there will be an emphasis upon participation and student interaction. The lecturer is a learning facilitator and, therefore, students will be expected to arrive with questions and ideas, to have prepared with prior readings, and to lead parts of the session. It is through this method that ideas can best be examined, defended, justified and reflected upon.
Version 0.3 (27 July 2010) Section 2, Page 20
BSc (Hons) Professional Accounting
Each topic within the modules will be designed to be delivered in a manner most appropriate to achieving the learning outcomes. Some examples are listed below although the list is not exhaustive:
1. Formal face to face classes (whole group session)2. Online class asynchronous – via a discussion board (DB) open for 5 days a week3. Independent – where students work at any time and at their own pace. These are aimed
at students who may have missed some work, need to repeat it and/ or for revision purposes.
4. Online class synchronous which will be via one timetabled ‘Wimba’ classroom sessions.
The precise delivery method and detailed process used will depend on the appropriateness of the method to the learning outcomes and on student numbers and demand.
Overall the learning and teaching strategies aim to encourage the skills and culture of independent learning and actively discourage learner dependence. To achieve this development of student based activity will build the students’ confidence and assist in their development as independent learners with diminishing levels of supervision over their period of study.
A range of subject specific learning strategies will be deployed to achieve this with the main approaches to teaching and learning on the programme being summarised as:
An emphasis on the role of learners in acquiring knowledge and understanding
The need to move from content towards skills-based methodologies specifically the skills of self managed learning
A recognition of the role of progression through subject integration
A feature of the learning and teaching strategy of the programme will be the focus on ‘real world’ activities to provide a student-centred approach which will engage students in problem solving activities in a professional context.
Version 0.3 (27 July 2010) Section 2, Page 21
BSc (Hons) Professional Accounting
Assessment Strategy
The assessment strategy for the BSc (Hons) Professional Accounting has been designed to provide students with a variety of challenges appropriate to students on a vocationally-oriented undergraduate programme.
Formative and summative assessments will therefore be included which:
Provide opportunities for students to work in groups and be assessed informally in order to develop group skills and interpersonal skills
Encourage the development of academic skills of wider reading and research
Build a body of knowledge and understanding which can be levered with relevance, confidence and sound judgement to aid analysis and decision-making with particular respect to the professional accounting environment
Provide a range of opportunities to undertake more ‘practical’ assessments relevant to, and requiring interface with, the real world of employment in terms of the nature and context of, the task set
Focus on accounting issues appropriate to the current business environment
Students will receive feedback in written and/ or verbal form with staff using other relevant exercises to provide additional formative feedback.
Assessment will therefore be both formative (non assessed and developmental) and summative (contributing to the module grade but also developmental).
Version 0.3 (27 July 2010) Section 2, Page 22
BSc (Hons) Professional Accounting
PERSONAL AND PROFESSIONAL DEVELOPMENT PLANNING [PDP]
The processes and mechanisms described below are, usually, subject to more detailed briefing papers and bibliographies issued at appropriate points throughout the Programme.
What is it?Personal and Professional Development Planning [PDP] is a structured and supported process undertaken by an individual to reflect upon their own learning, performance and/or achievement and to plan their personal, educational and career development.
Why do it?The primary objective for PDP on the programme is to improve your capacity to understand what and how you are learning, and to review, plan and take personal responsibility for your own learning and career development, helping you to: articulate personal goals and evaluate progress towards your achievement become more effective, independent and confident self-directed learners understand how you are learning and relate your learning to a wider context improve your general skills for study, career management and marketability to potential
employers take a positive attitude to learning throughout life, educational and career development
How does it work?Personal development planning is essentially a process of: Thinking about where you are now, reflecting on your strengths and improvements you
would like to achieve Planning where you want to get to, what skills and knowledge you will need to develop
and how you will acquire them via learning opportunities open to you Doing – putting your action plan into practice; recording the development you make;
identifying when you have reached a goal Reflecting on your learning and achievement and, in the light of this, where you want to
go next (and so the cycle begins again)
When do opportunities for PDP occur?There are many opportunities for you to engage in PDP activities during the three years of your study, in taught modules, self-directed study and tutor-led PDP supervision tutorials.
Who is responsible for co-ordinating PDP?As PDP is designed to promote autonomy and purposeful learning you are solely responsible for the planning and review of your progress through the Programme. However, support and guidance is available from your personal supervisor in the first instance, or for more general enquiries, from the Programme PDP co-ordinator – [Named Contact]
Benefits of Personal and Professional Development PlansPersonal and Professional development planning brings potential benefits for students, academic staff and institutions, with student learning and development lying at its heart.
Version 0.3 (27 July 2010) Section 2, Page 23
BSc (Hons) Professional Accounting
Benefits to students: Integrates personal and academic development, including work experience or other
activities outside the curriculum, improving their capacity to plan their own learning Promotes reflective practice, effective monitoring and recording achievement Encourages learning from experience, including mistakes Promotes deeper learning by increasing awareness of what students are learning, how
and to what level Requires explicit recognition of strengths and required improvements Provides mechanism for monitoring career-related capabilities. Establishes lifelong learning habits, encompassing continuing professional development.
Benefits to staff: Helps students be more independent and purposeful learners Serves as a focus for PDP Supervision Provides help in writing future references Promotes student understanding of learning outcomes, programme specifications and
teaching and learning strategies
Benefits to departments and institutions: Facilitates more effective monitoring of student progress Results in more effective academic and non-academic support and guidance systems Enhances capacity to demonstrate quality of student support mechanisms during
external and internal review (adapted from Jackson, 2001a, pp. 8-10).
Background Reading
Boud, D., Keogh, R., and Walker, D. (1985) Reflection: Turning Experience into Learning, Kogan Page, London.
Jackson, N. (2001a) Personal Development Planning: What Does it Mean?, PDP Working Paper 1, Learning and Teaching Support Network Generic Centre.
Moon, J. (2001) Reflection in Higher Education Learning, PDP Working Paper, Learning and Teaching Support Network Generic Centre.
Schön, D. (1983) The Reflective Practitioner, Basic Books, London.
Schön, D. (1988) Educating the Reflective Practitioner, Jossey-Bass Publishers, London.
Shaw, M., Malik, A., and Cronshaw, S. (2000) Key Skills in Higher Education, University of Central Lancashire and Department for Education and Employment.
Version 0.3 (27 July 2010) Section 2, Page 24
BSc (Hons) Professional Accounting
Embedding Employability into the Programme
Employability can be defined as ‘enabling students to acquire the knowledge, personal and professional skills and encouraging the attitudes that will support their future development’ by specifying curriculum features that, together develop student employability
Embedding employability (www.enhancingemployability.org.uk) will be integral to the culture of the course and attempt to reflect the research on the attributes of graduates that have been identified as being sought by employers. These attributes are flexibility, self-aware lifelong learners with communication, interactive and team working skills that can add value to and transform organisations (www.prospects.ac.uk)
To achieve this, the programme will provide:
a student-centred approach to support and guidance an emphasis on Personal Development Planning (PDP) an innovative approach to learning, teaching and assessment a strategic and collaborative approach to curriculum design with course management
building on relationships with Careers Service, employers and external advisors.
The essential of a framework to achieve this are: progressive development of autonomy Personal Development Planning (PDP). inclusion of activities similar to those required in external environments i.e., 'the real
world' (to encourage transfer) reflection on the use of knowledge and skills (to encourage transfer) encouragement of career management skills
The progressive development of autonomy
This is characterised by ongoing but decreasing student support; increasingly critical feedback; increase in peer support and tasks with more responsibility.
Examples of this are:
Phase 1: Through structured Personal Development Planning (PDP) activities, embedded within content focused modules, students will be supported to clarify expectations, identify strengths and weaknesses and compile personal development action plans which will be assessed by personal tutors providing structured feedback at key points throughout the year.
Phase 2: Internship (most likely for full time students)
Phase 3: Students undertake a range of professionally focussed assessments in The Accountant in Business and Society where students will be required to apply academic theory from their course to a real world problem.
Personal development
Students will be provided with access to an e Portfolio which will allow students to focus on personal development and, as an example, review and reflect on experiences and compare their action plan against personal expectations.
‘Real world’ case studies and activities
Version 0.3 (27 July 2010) Section 2, Page 25
BSc (Hons) Professional Accounting
Examples of these can be found at all levels, including reports, presentations and team work.
Phase 1 example: in groups students perform a PESTLE analysis of an industry.
Phase 2 example: Visit to a fast food restaurant or factory followed by constructing a process map in groups to reflect their operations
Phase 3 example: Students to research the different gearing levels of three companies in different sectors (using FT.com) and to prepare a presentation comparing and contrasting these different structures.
Reflection on the use of knowledge and skills
PDP as previously stated will run throughout the course and includes reflective activities (some of which may be assessed).
Some examples:
Phase 1 example: Students will conduct presentations on the art of presenting, followed by small group exercises on ‘presenting in challenging situations’.
Phase 2 example: In groups, discussion of recent experiences as a consumer and consider how lean thinking could have improved the experience
Phase 3 example: Delivering presentation on learning styles to the group and feeding back to each other
Encouragement of career management skills
The programme will have a strong career management focus from the start, and in each year. Employers are encouraged to participate as the Careers and Employment Service.
Phase 1 example: Students will undertake a case study exercise on managing a multi-cultural team.
Phase 2 example: Group activity involving putting together a job advertisement and an online recruitment plan for a fictional job vacancy
Phase 3 example: Student led analysis of management activities and the attributes of good managers in different scenarios.
Version 0.3 (27 July 2010) Section 2, Page 26
BSc (Hons) Professional Accounting
“Embedding Ethics”
“Carefully and truthfully describe each item in its turn. Let truth always be your guide”
Luca Pacioli, (1445–1517)
“Earnings can be as pliable as putty when a charlatan heads the company reporting them”
Warren Buffet, (1930- )
From book-keeping to investment, ethics pervades the world of the professional accountant. The public and professional bodies expect professional accountants to adhere to high ethical standards. However when business failures are investigated and blame apportioned, few people are surprised to find evidence of finance professionals who have given in to self-interest.
As a professional accountant, you will be placed in a position of trust. The aim of your ethical education is to equip you for the ethical issues you will face in your professional life.
What are ethics?There are a number of themes running through the course. You will explore some of the philosophical and psychological ideas behind ethics. You will see why the professional bodies are so concerned about ethics. Ethics is put into practice in the way in which organisations are run and the controls that are put in place to deal with individuals’ self-interest. These themes are explored by studying corporate governance. Corporate social responsibility explores how the ethical obligations owed to the rest of society are discharged by organisations.
When will I study ethics?Your studies of these themes have been embedded throughout your course in each of the modules. At level 4, the starting point will be your beliefs and values and you will be made aware of the ethical issues in each module through discussion, introducing you to the beliefs and values of others. Your studies at level 5 will be more outward looking so you will start to assess alternate views of issues like corporate social responsibility. As you are introduced to different aspects of ethics in different modules we would encourage you to reflect on how these ideas might be applied more broadly across the modules. As you progress onto level 6, you will see themes being revisited. Your earlier studies will have given you an ethical toolkit with which to critically assess ideas of personal responsibility and professionalism. The final modules provide an opportunity to evaluate the way in which the profession has risen to the challenge of public expectations.
How are ethics assessed?“Rule #1: Use your good judgement in all situations. There will be no additional rules” Nordstrom’s Employee Handbook
The real test of ethical education is the “use [of] good judgement in all situations”. However your technical knowledge and understanding of ethical issues will be tested in each of the modules as part of the overall assessment of each module. The Accountant in Business and Society module explores different aspects of many of the themes explored throughout your studies and this module is assessed via a portfolio of elements: 1) a memorandum to management discussing issues in a case study 2) a magazine article discussing the role of the professional accountant in improving corporate governance and internal control and 3) a report to investors looking for socially responsible investment.
Version 0.3 (27 July 2010) Section 2, Page 27
BSc (Hons) Professional Accounting
Indicative reading
Seminal WorksCrane, A. & Matten, D. (2007) Business Ethics, 2nd edition, Oxford, Oxford University Press
Books and TextsMallin, C. (2010) Corporate Governance, 3rd edition, Oxford, Oxford University PressSolomon, J (2010) Corporate Governance and Accountability, 3rd edition, Chichester, John Wiley & Sons LtdBrensen. A. (2004) The Number - How America's Balance Sheet Lies Rocked the World's Financial Markets, London, Simon & Schuster UK Ltd
Academic and Professional ArticlesGentile, Mary c., (2010) "Keeping your colleagues honest", Harvard Business Review, March 2010, Volume 88, Issue 2, pp114-117Fischer, M. (2000) "Luca Pacioli on Business Profits", Journal of Business Ethics, Part 2 Vol 25 Issue 4 pp299-312Financial Reporting Council, (2008), The Combined Code on Corporate Governance, London, Financial Reporting CouncilBeattie, E. (2010) "Conflict of Interest" Accountancy, March 2010, LondonSika, P. (2009) "Financial crisis and the silence of the auditors", Accounting, Organisations and Society, Oct 2009, Vol 34 Issue 6/7 p868-873
Gibney, A. (2007), Enron: The smartest guys in the room [DVD], Lions Gate Home Ent Ltd
Online resourceshttp://psychology.wikia.comwww.accaglobal.comwww.frc.org.ukwww.ifac.orgwww.icaew.co.ukwww.cimaglobal.comwww.cipfa.org.ukwww.icas.org.uk
Benefits of embedded ethics
We have adopted an embedded approach to ethics because it brings a number of benefits for students, academic staff and the profession.
Benefits to students Helps students towards a mindful approach to ethics and internalises the principle of
professional integrity Models the pervasive nature of ethics Sets ethics in context, making abstract concepts more concrete Enriches the learning of other technical areas Provides an opportunity to practice transferring knowledge and skills between different
syllabus areas.
Benefits to staff Enriches the teaching of other technical areas.
Benefits to the profession Good quality ethical teaching and practice helps build trust between the accounting
profession and the public
Version 0.3 (27 July 2010) Section 2, Page 28
BSc (Hons) Professional Accounting
Professional accountants with a sound ethical education help the profession fulfil their public interest obligations.
Version 0.3 (27 July 2010) Section 2, Page 29
BSc (Hons) Professional Accounting
CODE OF CONDUCT
As an individual I will:
Strive for excellence at all times
Exemplify the highest standards of behaviour and performance
Remain accountable for my actions
Take personal responsibility for my development
Strive to keep up to date with best practice and ongoing developments within my fields of study
Safeguard any confidentiality I am exposed to and not seek personal advantage from these
Act reasonably and justifiably in identifying and resolving conflicts of values, including those of an ethical nature
In my relationship with others I will:
Treat other students on an equitable basis, without discrimination, recognising their specific needs, pressures and problems
Support other students to understand fully their responsibilities
Seek to develop the skills and qualities within any teams you are involved with and recognise individual achievements within these
Foster a culture of openness and transparency, where issues may be addressed in a frank and timely manner
Encourage and assist other students to develop their skills and progress their education, valuing the contribution which each may make
Respect matters of faith, conscience and diversity in their widest sense
Communicate clearly, effectively and openly with all people I encounter within the Business School
For the Business School where it is within my power, authority or influence to do so, I will:
Uphold its policies and practices
Identify, support and communicate relevant policies, practices and information as appropriate
Be accountable for achieving the objectives, projects and tasks that I undertake to deliver
Safeguard the reputation and assets of the Business School
Exhaust all available internal remedies for dealing with matters I perceive to be improper before resorting to public disclosure
Uphold its integrity and good standing, and refrain from conduct which detracts from its reputation
Promote its professional image and standing
Observe the standards of conduct and practice as set out in this Code, as they may be reviewed and reissued from time to time
Version 0.3 (27 July 2010) Section 2, Page 30
BSc (Hons) Professional Accounting
For the wider community I will:
Ensure that I am aware of, and comply with, all relevant legislation and regulations
Be honest, open and truthful in all external communications
Respect the customs, practices and reasonable ambitions of others, where these may differ from my own
Version 0.3 (27 July 2010) Section 2, Page 31
BSc (Hons) Professional Accounting
MODULE OUTLINES
Introduction
The modules and elements described below are subject to more detailed briefing papers and bibliographies issued at appropriate points throughout the programme.
In some instances information regarding content of a module is indicative, and actual module content will be determined according to considerations (for example, regarding opportunities for work with specific external partners or developments in the field) which are taken into account closer to the point of delivery.
Module Requirement Credits Page
Economics and Business World Compulsory 30 Credits Error: Reference source not found
Business Communications Compulsory 15 Credits Error: Reference source not found
Quantitative Techniques for Business Compulsory 15 Credits Error: Reference source not found
Accounting Information for Business Compulsory 30 Credits Error: Reference source not found
Plus electives to the value of 30 credits from the following list:
Organisational Behaviour Elective 15 Credits Error: Reference source not found
Law for Business Elective 15 Credits Error: Reference source not found
Extra Credit Project Elective 15 Credits Error: Reference source not found
Interim Exit Award: Certificate in Higher Education
Issues in Financial Reporting Compulsory 15 Credits Error: Reference source not found
Financial Decision Making Compulsory 30 Credits Error: Reference source not found
Strategic Analysis & Positioning Compulsory 15 Credits Error: Reference source not found
Plus electives to the value of 60 credits from the following list:
Tax Reporting & Planning Elective 30 Credits Error: Reference source not found
Managing Business Operations Elective 15 Credits Error: Reference source not found
Company Law Elective 15 Credits Error: Reference source not found
Managing People and Projects Elective 30 Credits Error: Reference source not found
Extra Credit Project Elective 15 Credits Error: Reference source not found
Interim Exit Award: Diploma in Higher Education
Competitive Intelligence and Research Compulsory 15 Credits Error: Reference source not found
Financial Reporting and Analysis Compulsory 15 Credits Error: Reference source not foundError: Reference source not found
Plus electives to the value of 30 credits from the following list:
Version 0.3 (27 July 2010) Section 2, Page 32
BSc (Hons) Professional Accounting
Assurance for Stakeholders Elective 30 Credits Error: Reference source not found
Business Performance Management Elective 30 Credits Error: Reference source not found
The Accountant in Business & Society Compulsory 30 Credits Error: Reference source not found
Plus electives to the value of 30 credits from the following list:
Business Integration Project Elective 30 Credits Error: Reference source not found
Issues in Financial Management Elective 15 Credits Error: Reference source not found
Extra Credit Project Elective 15 Credits Error: Reference source not found
Exit Award: BSc (Hons) Professional Accounting
Version 0.3 (27 July 2010) Section 2, Page 33
BSc (Hons) Professional Accounting
ASSESSMENT
Please read your student handbook for further information about assessment procedures such as procedures for granting extensions or applying for special consideration.
A full set of assessment regulations is contained in the College’s Assessment Handbook, which is available for consultation in the library.
The Purpose of Assessment
Assessment is partly for your benefit: to help you learn by giving you accurate information on your progress and performance in order to help you reflect on your progress and plan activities to improve your knowledge, understanding, or skills.
Assessment also gives you the opportunity to demonstrate what you have learned. It is the means by which your achievement is measured, in relation to the aims of your Programme and national statements about standards.
All assessment is normally conducted by the Programme tutors (or their designated replacement in cases of absence or study leave) and a designated second marker for assessments which are weighted for degree classification. Marks are internally monitored and moderated at the conclusion of each round of assessment.
Assessment tasks and processes are themselves designed to provide you with additional learning opportunities.
Learning Outcomes and Assessment Criteria
Most programmes are made up of a series of programme modules. Each module carries credit, and has defined learning outcomes. These detail what you are expected to achieve in that module. Your assessment is normally linked to the learning outcomes – to pass the module, you are normally expected to have met the learning outcomes. (Sometimes, usually in introductory modules early in your Programme, you may be required to demonstrate active engagement with, and clear progress towards, achieving learning outcomes that you will take further in later modules.) You may also receive details of the criteria that will be used in marking your work. You should use all this information to help you plan your work.
Normally, you must pass ALL modules in the programme to get your degree. Normally, you must reach a pass standard in all the separate assessment tasks in a module in order to pass the module (e.g. where there are two or more elements of assessment in the same module). If, after reading your Programme handbook, you are unsure what is required to pass a module, you should ask the module tutor.
Version 0.3 (27 July 2010) Section 2, Page 34
BSc (Hons) Professional Accounting
MARKING CRITERIA
Level 4 Assessment
PASS FAIL
Criterion 80-100% 70-79% 60-69% 50-59% 40-49% 30-39% 0-29%
Knowledge & Understanding
(a) Systematic Understanding
(b) Emerging thought
(a) Thorough, explicit knowledge & understanding of the topic with some clear understanding of, and explicit links to, some aspects of a wider field of study.
(b) Excellent usage of recent emerging thought and/or practices from a range of appropriate disciplines
(a) Very good knowledge and understanding of central topic issues explicitly identified with some appreciation of, and explicit links to, a wider field of study.
(b) Application of recent emerging thought or practices from the discipline
(a) Good, partially implicit, knowledge and understanding of central topic issues with some appreciation of a wider field of study.
(b) Some clear evidence of the application of thoughts and practices at the forefront of the discipline
(a) Evidence of a sound factual and/or conceptual knowledge base and the ability accurately to use appropriate terminology.
(b) Clear evidence of an understanding of thoughts and practices at the forefront of the discipline.
(a) Some indications of a limited ability to identify appropriate ideas, concepts and principles.
(b) Some evidence of the understanding of the thoughts and practices related to the discipline indicated.
(a) Signs of an emerging knowledge and understanding of topic issues but
unable always to select or apply them appropriately.
(b) Not clear or precise understanding of thoughts and practices related to the required discipline indicated
(a) Little knowledge or understanding of any of the central topic issues with
numerous factual errors and use of a great deal of irrelevant material.
(b)Significant gaps in the understanding of practices related to the discipline indicated
Argument
(a) Analysis, Synthesis & Evaluation
(b) Numerical Analysis
(c) Independent Research
(a) Sustained and fully substantiated analysis including contrary perspectives.
(b) Numeric analysis that is complete and free from errors with application of methods that may be insightful or original
(c) Evidence of an innovative or original use of extensive personal research which has been thoroughly evaluated conceptually
(a) High level of awareness and the questioning of assumptions.
(b) Numeric analysis that is complete and mostly free from errors with fluent and appropriate application of methods.
(c) Substantial research and evidence of an innovative use of a wide range of personal research with clear and consistent evaluation
(a) Ability to analyse drawing on a range of perspectives. Some questioning of assumptions.
(b) Numeric analysis that is complete and mostly free from errors with relevant and effective application of methods
(c) Clear evidence of considerable personal research and the use of a diverse range of appropriate sources but may contain problems with
(a) Some ability to analyse within guiding principles. Some evidence of critical thought.
(b) Numeric analysis that is complete and mostly free from significant or critical errors with appropriate application of methods.
(c) Appropriate use of a wide range of personal research which is critically evaluated for key conceptual issues
(a) Largely descriptive but with some limited evidence of significant thought and with a growing awareness of assumptions.
(b) Numeric analysis that is mostly complete but contains errors that have some limited effect, or methods that are not applied wholly appropriately
(c) Evidence of a consistent argument but may have
(a) Generally descriptive and indecisive.
May include generalisations and assumptions and may lack coherence.
(b) Numeric analysis that is incomplete or contains errors which have critical effect, or methods that are applied inappropriately
(c) Over reliance on very restricted range of personal or secondary research much of which may
(a) Wholly descriptive and insignificant with many generalisations, assumptions and illogical claims. Discussion irrelevant to the task set.
(b) Numeric analysis is almost non-existent and also incorrect
(c) Generally only a very restricted range of personal research which is not evaluated and is not directly related to the question
Version 0.3 (27 July 2010) Section 2, Page 35
BSc (Hons) Professional Accounting
PASS FAIL
Criterion 80-100% 70-79% 60-69% 50-59% 40-49% 30-39% 0-29%
conceptual consistency in the conceptual evaluation
although this may not be consistent throughout
weaknesses or be unconvincing. Clear use of information gathered but may not be sufficient to sustain he argument.
not be evaluated and may not be directly related to the question or area
Presentation
(a) Structure
(b) Referencing
(c) Use of Language
(a) Excellent structure and presentation
(b) Precise, full and appropriate references and notes.
(c) Subtle use of language expressing a high degree of thought with clarity and precision to a level appropriate for submission for publication.
(a) Excellent structure and presentation
(b) Precise, full and appropriate references and notes.
(c) Precise use of language expressing complex thought with clarity, accuracy and precision which furthers and enhances the argument
(a) Good structure and presentation
(b) Full and appropriate references and notes with minor or insignificant errors
(c) Clear and precise use of language allowing a complex argument to be easily understood and followed
(a) Adequate structure and presentation
(b) Good references and notes with minor or insignificant errors or omissions
(c) Generally clear use of language sufficient for arguments to be readily understood and followed
(a) Adequate structure and presentation
(b) Competent references and notes but may contain inconsistencies, errors or omissions
(c) Generally understandable use of language but significant errors in expression affecting overall clarity
(a) Poor structure and presentation
(b) Poor references and notes with multiple inconsistencies, errors or omissions
(c) Serious errors in the use of language which makes meaning unclear or imprecise
(a) Very poor standard of basic English. Much more care needed with language construction and checking of the text. Very imprecise/ non-academic writing style.
(b) Very limited or nil referencing with numerous errors and omissions
(c) Extreme errors in use of language and an extreme lack of clarity
Version 0.3 (27 July 2010) Section 2, Page 36
BSc (Hons) Professional Accounting
Marking Criteria
Level 5 Assessment Criteria
PASS FAIL
Criterion 80-100% 70-79% 60-69% 50-59% 40-49% 30-39% 0-29%
Knowledge & Understanding
a) Systematic Understanding
b) Emerging Thought
(a) Deep knowledge of the topic, explicitly related to comprehensive knowledge of the discipline(s).
(b) Excellent usage of recent emerging thought and/or practices from a range of appropriate disciplines
(a) Thorough, explicit knowledge & understanding of the topic. Clear understanding of and explicit links to some aspects of a wider field.
(b) Some application of recent emerging thought or practices from the discipline
(a) Very good knowledge and understanding of central topic issues explicitly identified. Some appreciation of and explicit links to a wider field.
(b) Some clear evidence of the application of thoughts and practices at the forefront of the discipline
(a) Good, increasingly explicit knowledge and understanding of central topic issues. Some appreciation of a wider field.
(b) Clear evidence of an understanding of thoughts and practices at the forefront of the discipline
(a) Basic and often implicit knowledge of central topic issues. Partial understanding.
(b) Some evidence of the understanding and thoughts and practices related to the discipline indicated.
(a) Inadequate or poor knowledge or understanding of topic issues.
(b) Not a clear or precise understanding of the thoughts and practices related to the required discipline indicated.
(a) Very poor knowledge or understanding of topic issues.
(b)Significant gaps in the understanding of the practices related to the discipline indicated
Argument
a) Analysis, Synthesis & Evaluation
b) Numerical Analysis
c) Argumentation
d) Independent Research
(a) High level of ability to analyse critically using a range of perspectives. Excellent synthesis of elements of the argument including contrary views.
(b) Numeric analysis that is complete and free from errors with application of methods that may be insightful or original
(a) Can present a coherent critical argument demonstrating the ability to synthesise concepts, theories and practice in a critical argument.
(b) Numeric analysis that is complete and mostly free from errors with fluent and appropriate application of methods.
(a) Can present a coherent significant argument demonstrating the ability to form a defendable judgement. Some use of contrasting perspectives.
(b) Numeric analysis that is complete and mostly free from errors with relevant and effective application of methods.
(a) Can decisively analyse a limited range of information within minimum guidance. Can select analytical methods appropriate to the task
(b) Numeric analysis that is complete and mostly free from significant or critical errors with appropriate application of methods.
(a) Some evidence of essential awareness but much reliance on description and some assumption.
May be some difficulty in balancing and substantiating points.
(b) Numeric analysis that is mostly complete but contains errors with significant effect, or methods that are applied inappropriately
(a) Work is descriptive and uncritical. Contains generalisations, unsubstantiated assertion and exaggeration.
(b) Numeric analysis that is incomplete or contains errors which have critical effect, or methods that are applied inappropriately
(c) Lack of
(a) Work wholly descriptive and uncritical.
Contains many generalisations, unsubstantiated assertions and exaggeration.
(b) Numeric analysis is almost non-existent and also incorrect
Version 0.3 (27 July 2010) Section 2, Page 37
BSc (Hons) Professional Accounting
PASS FAIL
Criterion 80-100% 70-79% 60-69% 50-59% 40-49% 30-39% 0-29%
(c) Extremely strong and consistent argument making a convincing whole with evidence of originality. Impressive ability in the use of information gathered to support the argument.
(d) Evidence of an innovative or original use of extensive personal research which has been thoroughly evaluated conceptually
(c) Extremely strong and consistent argument that convincingly addresses issues including uncertainties and conflicts. Excellent use of information gathered which to support and further the argument
(d) Substantial research and evidence of an innovative use of a wide range of personal research with clear and consistent conceptual evaluation
(c) Evidence of an argument that is generally convincing with a good internal consistency and addresses most issues. Very good use of information gathered to support the argument.
(d) Clear evidence of considerable personal research and the use of a diverse range of appropriate sources but may contain problems with consistency in the conceptual evaluation
(c) Evidence of an overall convincing argument but may have weaknesses, gaps or inconsistencies. Clear use of information gathered but may have some weaknesses in the integration into the argument.
(d) Appropriate use of a wide range of personal research which is critically evaluated for key conceptual issues although this may not be consistent throughout
(c) Evidence of a consistent argument but may have weaknesses, significant gaps or be unconvincing. Clear use of information gathered but may not be sufficient to sustain the argument.
(d) Evidence of a consistent argument but may have weaknesses or be unconvincing. Clear use of information gathered but may not be sufficient to sustain
consistency or structure in the argument.
d) Over reliance on very restricted range of personal or secondary research much of which may not be evaluated and may not be directly related to the question
c) Totally lack of consistency or structure in the argument. Very serious weaknesses in the integration of evidence and no awareness of the limitations or weaknesses of the research
d) Generally only a very restricted range of personal research which is not evaluated and is not directly related to the question
Presentation
a) Structure
b) Referencing
c) Use of Language
(a) Excellent structure and presentation
(b) Precise, full and appropriate references and notes
(c) Subtle use of language expressing a high degree of thought with clarity and precision to a level appropriate for submission for publication.
(a) Excellent structure and presentation
(b) Precise, full and appropriate references and notes.
(c) Precise use of language expressing complex thought with clarity, accuracy and precision which furthers and enhances the argument
(a) Good structure and presentation
(b) Full and appropriate references and notes with minor or insignificant errors
(c) Clear and precise use of language allowing a complex argument to be easily understood and followed
(a) Adequate structure and presentation
(b) Good references and notes with minor or insignificant errors or omissions
(c) Generally clear use of language sufficient for arguments to be readily understood and followed
(a) Adequate structure and presentation
(b) Competent references and notes but may contain inconsistencies, errors or omissions
(c) Generally understandable use of language but significant errors in expression affecting overall clarity
(a) Poor structure and presentation
(b) Poor references and notes with multiple inconsistencies, errors or omissions
(c) Serious errors in the use of language which makes meaning unclear or imprecise
(a) Extremely poor structure and presentation
(b) Very limited or nil referencing with numerous errors and omissions
(c) Extreme errors in use of language and an extreme lack of clarity
Version 0.3 (27 July 2010) Section 2, Page 38
BSc (Hons) Professional Accounting
Marking Criteria
Level 6 Assessment Criteria
PASS FAIL
Criterion 80-100% 70-79% 60-69% 50-59% 40-49% 30-39% 0-29%
Knowledge & Understanding
a) Systematic Understanding
b) Emerging Thought
(a) Very deep knowledge of the topic, explicitly related to extremely comprehensive knowledge of the discipline(s). Evaluation and contribution to current knowledge
(b) Excellent usage of recent emerging thought and/or practices from a range of appropriate disciplines
(a) Deep knowledge of the topic, explicitly related to comprehensive knowledge of the discipline(s). Evaluation of current knowledge
(b) Application of recent emerging thought or practices from the discipline
(a) Very good, thorough and explicit knowledge & understanding of the topic. An appreciation of and explicit links to a wider field.
(b) Some clear evidence of the application of thoughts and practices at the forefront of the discipline
(a) Good knowledge and understanding of central topic issues, some explicitly identified. Some appreciation of a wider field.
(b) Clear evidence of an understanding of thoughts and practices at the forefront of the discipline.
(a) Some knowledge and understanding of central topic issues.
(b) Some evidence of the understanding of the thoughts and practices related to the discipline indicated.
(a) Inadequate, poor or very poor knowledge or understanding of central topic issues.
(b) Not clear or precise understanding of thoughts and practices related to the required discipline indicated
(a) Little or no knowledge or understanding of central topic issues.
(b) Significant gaps in the understanding of practices related to the discipline indicated
Version 0.3 (27 July 2010) Section 2, Page 39
BSc (Hons) Professional Accounting
PASS FAIL
Criterion 80-100% 70-79% 60-69% 50-59% 40-49% 30-39% 0-29%
Argument
a) Analysis, Synthesis & Evaluation
b) Numerical Analysis
c) Argumentation
d) Independent Research
(a) Consistently high levels of ability to analyse critically using a wide range of appropriate criteria, sources and perspectives. Excellent synthesis of elements of the argument including contrary views.
(b) Numeric analysis that is complete and free from errors with application of methods that may be insightful or original
(c) Extremely strong and consistent argument making a convincing whole with evidence of originality. Impressive ability in the use of information gathered to support the argument.
(d) Evidence of an innovative or original use of extensive personal research which has been thoroughly evaluated conceptually
(a) A high level of ability to analyse critically using a range of perspectives. Excellent synthesis of elements of the argument including contrary views.
(b) Numeric analysis that is complete and mostly free from errors with fluent and appropriate application of methods.
(c) Extremely strong and consistent argument that convincingly addresses issues including uncertainties and conflicts. Excellent use of information gathered which to support and further the argument
(d) Substantial research and evidence of an innovative use of a wide range of personal research with clear and consistent evaluation conceptual
(a) Presentation of a coherent critical argument demonstrating the ability to analyse, synthesise and evaluate to form a balanced and supportable judgement. Use of contrasting perspectives.
(b) Numeric analysis that is complete and mostly free from errors with relevant and effective application of methods.
(c) Evidence of an argument that is generally convincing with a good internal consistency and addresses most issues. Very good use of information gathered to support the argument.
(d) Clear evidence of considerable personal research and the use of a diverse range of appropriate sources but may contain problems with consistency in the conceptual evaluation
(a) The development of a critical analysis without guidance. Some ability to synthesise concepts, theories and practice. Application of a range of analytical methods appropriate to the task.
(b) Numeric analysis that is complete and mostly free from significant or critical errors with appropriate application of methods.
(c) Evidence of an overall convincing argument but may have weaknesses, gaps or inconsistencies. Clear use of information gathered but may have some weaknesses in the integration into the argument.
(d) Appropriate use of a wide range of personal research which is critically evaluated for key conceptual issues although this may not be consistent throughout
(a) Evidence of some critical awareness. There is analysis which is structured within guidelines.Some difficulty in balancing and substantiating points made.
(b) Numeric analysis that is mostly complete but contains errors with significant effect, or methods that are applied inappropriately
(c) Evidence of a consistent argument but may have weaknesses, significant gaps or be unconvincing. Clear use of information gathered but may not be sufficient to sustain the argument.
(d) Evidence of a consistent argument but may have weaknesses or be unconvincing. Clear use of information gathered but may not be sufficient to sustain
(a) Work is descriptive and uncritical. Generalisations, unsubstantiated assertions and exaggeration.
(b) Numeric analysis that is incomplete or contains errors which have critical effect, or methods that are applied inappropriately
(c) Lack of consistency or structure in the argument. Serious weaknesses in the integration of evidence and/or no awareness of the limitations or weaknesses of the research.
(d) Over reliance on very restricted range of personal or secondary research much of which may not be evaluated and may not be directly related to the question
(a) Work is wholly descriptive and uncritical. Contains numerous generalisations, unsubstantiated assertions and exaggeration.
(b) Numeric analysis is almost non-existent and also incorrect(c) Total lack of consistency or structure in the argument. Nil or limited integration of evidence and no awareness of the limitations or weakness of research(d) Generally only a very restricted range of personal research which is not evaluated and is not directly related to the question
Version 0.3 (27 July 2010) Section 2, Page 40
BSc (Hons) Professional Accounting
PASS FAIL
Criterion 80-100% 70-79% 60-69% 50-59% 40-49% 30-39% 0-29%
Presentation
a) Structure
b) Referencing
c) Use of Language
(a) Excellent structure and presentation
(b) Precise, full and appropriate references and notes.
(c) Subtle use of language expressing a high degree of thought with clarity and precision to a level appropriate for submission for publication.
(a) Excellent structure and presentation
(b) Precise, full and appropriate references and notes.
(c) Precise use of language expressing complex thought with clarity, accuracy and precision which furthers and enhances the argument
(a) Good structure and presentation
(b) Full and appropriate references and notes with minor or insignificant errors
(c) Clear and precise use of language allowing a complex argument to be easily understood and followed
(a) Adequate structure and presentation
(b) Good references and notes with minor or insignificant errors or omissions
(c) Generally clear use of language sufficient for arguments to be readily understood and followed
(a) Adequate structure and presentation
(b) Competent references and notes but may contain inconsistencies, errors or omissions
(c) Generally understandable use of language but significant errors in expression affecting overall clarity
(a) Poor structure and presentation
(b) Poor references and notes with multiple inconsistencies, errors or omissions
(c) Serious errors in the use of language which makes meaning unclear or imprecise
(a) Extremely poor structure and presentation(b) Very limited or nil referencing with numerous errors and omissions(c) Extreme errors in use of language and an extreme lack of clarity
Version 0.3 (27 July 2010) Section 2, Page 41
BSc (Hons) Professional Accounting
STAFF CONTACTS
Staff Member Module responsibility Email
Ross Burgess Tax Reporting & Planning [email protected]
Daniel Clarke Managing Business Operations [email protected]
Alison Davies Organisational Behaviour [email protected]
Sarah Mcilroy Programme Leader [email protected]
Alison Greer Economics and Business World
Dave Halford Law for Business, Company Law
Sarah Hamilton Business Communications [email protected]
Douglas Haste Financial Decision Making, Business Performance Management, Issues in Financial Management
Steve Malpass Accounting Information for Business
Sarah McIlroy Strategic Analysis & Positioning
Dorothy Toh Accounting Information for Business, Issues in Financial Reporting, Financial Reporting and Analysis
Steve Whittenbury Assurance for Stakeholders [email protected]
Amanda Williams Ethics [email protected]
John Woodley Managing People and Projects, The Accountant in Business and Society
Version 0.3 (27 July 2010) Section 2, Page 42
BSc (Hons) Professional Accounting
PROGRAMME REGULATIONS
BSc (Hons) Professional Accounting
1. Authority
These regulations are made under the College’s General Academic Regulations and are validated with the programme leading to the BSc (Hons) Professional Accounting.
2. Conflict with the General Academic Regulations
The Academic Council has no specifically approved derogations for this programme, therefore in the event of a conflict between these regulations and the General Academic Regulations, and its sub-regulatory instruments, the latter shall prevail.
3. Conditions for Admission
To be admitted to the programme, students are required to:
a) Achieve an acceptable profile in the Diagnostic Examination (set by BPP). The examination will include three compulsory components: basic cognitive skills, written communication in English, and basic numeric skills.
b) Following the review of applications, students may be required to attend a face-to-face interview or to take part in a telephone interview.
c) Submit acceptable additional evidence required by the Admissions Tutor.
d) For students who are non-native users of English either:
i) Provide evidence that the students has been instructed and assessed predominantly in English throughout their educational career; OR
ii) Provide evidence of a recent IELTS Score of 6.5 overall, plus a minimum of 6.5 in each area, OR
iii) Provide evidence of an equivalent result in an appropriate English language examination as determined by the Admissions Tutor.
Where there are more applicants than places, the Admissions Tutor will consider applications on their own merits and in competition with others and may take into account examination results already achieved, predicted grades in forthcoming examinations, research project proposals, personal statements and academic references, as well as relevant vocational experience
Where references are required, referees should normally be teachers with direct knowledge of the applicant's academic work. When applicants with relevant work experience are unable to obtain an academic reference or where work experience is particularly relevant to the mode of the course the applicant wishes to undertake, a person with knowledge of their employment activity may be nominated to act as a referee.
Version 0.3 (27 July 2010) Section 2, Page 43
BSc (Hons) Professional Accounting
4. Conditions of Acceptance
An offer of a place on the programme is subject to the terms and conditions stated in the documentation accompanying the offer, these regulations and the College’s General Academic Regulations, as in force at the time of interpretation. The acceptance of the offer is taken as agreement to these regulations.
5. Conditions for Progression
The programme is divided into three stages: Stage 1: Certificate in Higher Education; Stage 2: Diploma in Higher Education; Stage 3: Honour’s Degree.
A student may not progress to the next stage of the programme, where they hold:
a) 50% or more of discreet stage credit in module failure; or
b) module failure from more than one stage;
6. Changing Modules or Specialisations
Subject to the approval of the Director of Programmes, a candidate may be permitted to change from one module or specialisation to another at an appropriate point in the programme.
7. Reassessment of failed elements
a) Where an assessment is divided into more than one component. A student who fails one or more assessment component(s) will only be reassessed in the failed assessment component(s).
b) A student shall be permitted three attempts at each assessment component; one first sit and two resits.
c) Where a student resits and passes an assessment component the component mark shall be capped at the pass mark and the capped mark shall appear on the transcript where a component is listed.
8. Conditions for the Granting of Awards
a) No students shall be entitled to enrol for an award other than the BSc (Hons) Professional Accounting.
b) A student, who completes an approved programme of study, as described in the Diagram of Outcomes Leading to Award and Programme Learning Outcomes, shall be awarded a BSc (Hons) Professional Accounting.
c) Those students who choose to exit the Programme without completing it may nevertheless be entitled to exit with an award of either a:
Certificate of Higher Education (with either Pass or Distinction classification) provided they complete an approved programme of modules and the learning outcomes for such award as set out in the Programme Handbook.
Version 0.3 (27 July 2010) Section 2, Page 44
BSc (Hons) Professional Accounting
Diploma of Higher Education (with either Pass or Distinction classification) provided they complete an approved programme of modules and the learning outcomes for such award as set out in the Programme Handbook
d) Candidates will be awarded an Honours Degree according the procedures set down in the Manual of Procedures Part H, Section 2.
e) Candidates will be awarded an Ordinary Degree according the procedures set down in the Manual of Procedures Part H, Section 2.
f) Candidates shall gain the Honours Degree with classifications according the procedures set down in the Manual of Procedures Part H, Section 2.
8. Programmes of Study for the Granting of Awards
a) To be awarded a Bachelor of Science (Honours) Professional Accounting students must have completed as approved programme of study as set out below:
Module Requirement Credits
Economics and Business World Compulsory 30 Credits
Business Communications Compulsory 15 Credits
Quantitative Techniques for Business Compulsory 15 Credits
Accounting Information for Business Compulsory 30 Credits
Plus electives to the value of 30 credits from the following list:
Organisational Behaviour Elective 15 Credits
Law for Business Elective 15 Credits
Extra Credit Project Elective 15 Credits
Interim Exit Award: Certificate in Higher Education
Issues in Financial Reporting Compulsory 15 Credits
Financial Decision Making Compulsory 30 Credits
Strategic Analysis & Positioning Compulsory 15 Credits
Plus electives to the value of 60 credits from the following list:
Tax Reporting & Planning Elective 30 Credits
Managing People & Projects Elective 30 Credits
Managing Business Operations Elective 15 Credits
Company Law Elective 15 Credits
Extra Credit Project Elective 15 Credits
Interim Exit Award: Diploma in Higher Education
Competitive Intelligence and Research Compulsory 15 Credits
Financial Reporting and Analysis Compulsory 15 Credits
Plus electives to the value of 30 credits from the following list:
Assurance for Stakeholders Elective 30 Credits
Business Performance Management Elective 30 Credits
The Accountant in Business & Society Compulsory 30 Credits
Plus electives to the value of 30 credits from the following list:
Business Integration Project Elective 30 Credits
Version 0.3 (27 July 2010) Section 2, Page 45
BSc (Hons) Professional Accounting
Issues in Financial Management Elective 15 Credits
Extra Credit Project Elective 15 Credits
Exit Award: BSc (Hons) Professional Accounting
Version 0.3 (27 July 2010) Section 2, Page 46
BSc (Hons) Professional Accounting
CURRICULUM MAP - BSc (Hons) Professional Accounting (Level 4)
Economics & Business World
Business Communications
Quantitative Techniques for
Business
Accounting Information for Business
Organisational Behaviour
Law for Business
Pro
gram
me
Lear
ning
Out
com
es
Kno
wle
dge
and
Und
erst
andi
ng 1 K1, K2 K1, K2, K3 X X K1, K2, K3 K1
2 X X K1, K2, K3 K1, K2, K3 X X
3 K3 X X K4 X K2
4 K4 X X K5 X X
Cog
nitiv
e S
kills
1 C1 C1 C1, C2 C1 C1 C1
2 C2 X C3 C2 C2 C2
3 C3 C2 C4 C3 C3 C3
4 C4 C3 C5, C6 C4, C5, C6 X C4, C5
Pro
fes
sion
al
Ski
lls 1 X X X P1 P1 P1
2 P1 P1 X P2 P2 P2
Gen
eral
T
rans
ferr
able
Ski
lls 1 X T1 X T1 T1, T2 T1
2 T1 X T1, T2 T2 X T2
3 X X X T3 T3 T3
4 X X X X T4 X
5 T2 T2 T3, T4, T5 T4, T5 T5 T4, T5
Version 0.3 (27 July 2010) Section 2, Page 47
BSc (Hons) Professional Accounting
CURRICULUM MAP - BSc (Hons) Professional Accounting (Level 5)
Tax Reporting and Planning
Managing Business Operations
Issues in Financial Reporting
Financial Decision Making
Company LawManaging People
and ProjectsStrategic Analysis
and Positioning
Pro
gram
me
Lear
ning
Out
com
es
Kno
wle
dge
and
Und
erst
andi
ng 1 K1 K1, K2 K1 K1 K1, K2 K1, K2, K3, K4, K5 K1
2 K2 X K2, K3, K4 K2, K3 X X X
3 K3 K3 K5 K4 K3 K6 K2
4 K4 K4 K6 K5 K4 K7 K3
Cog
nitiv
e S
kills
1 C1, C2 X C1 C1 C1 C1 C1
2 C3 C1 C2, C3 C2 C2 C2 C2
3 C4 C2 C4 C3 C3 C3 C3
4 C5, C6 C3, C4 C5, C6 C4, C5 C4, C5, C6 C4 C4, C5, C6
Pro
fes
sion
al
Ski
lls 1 P1 P1 P1 P1 P1 P1 P1
2 P2 P2 P2 P2 P2 P2 P2
Gen
eral
T
rans
ferr
able
Ski
lls 1 T1 T1 T1 T1 T1 T1 T1, T2
2 T2 T2 T2 T2 T2 T2 T3
3 T3 T3 T3 T3 T3 T3 T4
4 X T4 X X X T4 T5
5 T4 T5 T4 T4, T5 T4, T5 T5 T6
Version 0.3 (27 July 2010) Section 2, Page 48
BSc (Hons) Professional Accounting
CURRICULUM MAP - BSc (Hons) Professional Accounting (Level 6)
Financial Reporting and Analysis
Competitive Intelligence &
Research
Assurance for Stakeholders
Business Performance Management
Issues in Financial Management
Business Integration Project
The Accountant in Business and
Society
Pro
gram
me
Lear
ning
Out
com
es
Kno
wle
dge
and
Und
erst
andi
ng 1 X X K1 K1 K1 K2 K1
2 K1, K2, K3 K1, K2 K2, K3 K2, K3, K4 K2, K3, K4 K1, K3 X
3 K4 K3 K4, K5 K5 K5 K4 K2, K3, K4
4 K5 X K6 K6 K6 X K5
Cog
nitiv
e S
kills
1 C1 C1 C1 C1 C1 P3 C1
2 C2, C3 C3 C2 C2 C2 C1 C2
3 C4 C2 C3 C3, C4 C3 C2, C4 C3
4 C5 P1 C4, C5 C5 C4, C5 C3 C4
Pro
fes
sion
al
Ski
lls 1 P1, P2 X P1 P1 P1 P1 P1
2 P3 P3 P2 P2 P2 T2 P2
Gen
eral
T
rans
ferr
able
Ski
lls 1 T1 X T1 T1 T1 T3 T1
2 T2 T1 T2 T2 T2 X T2
3 T3 T3 T3 T3 T3 X T3
4 T4 T2 X X T4 T1 T4
5 T5 P2 T4 T4 T5 P2 T5
Version 0.3 (27 July 2010) Section 2, Page 49
BSc (Hons) Professional Accounting
ASSESSMENT MAP - BSc (Hons) Professional Accounting (Level 4)
Economics & Business World
Business Communications
Quantitative Techniques for
Business
Accounting Information for
Business
Organisational Behaviour
Law for Business
Assessment
Case Study (F)
Q&A Sets (F)
Case Study (S)
Unseen Exam (S)
Presentations (F)
Self/ Peer Assessment (F)
Portfolio (S)
Problem Sets (F)
Unseen Exam (S)
Problem Sets (F)
Problem Sets (S)
Unseen exam (S)
Group Problem Sets (F)
Mock Assessment (F)
Unseen Exam (S)
Problem Sets (F)
Case Study (F)
Unseen Exam (S)
Pro
gram
me
Lear
ning
Out
com
es
Kno
wle
dge
and
Und
erst
andi
ng 1 F & S X X X F & S F & S
2 X X F & S F & S X X
3 F & S X X S X X
4 S X X S X X
Cog
nitiv
e S
kills
1 F & S X F & S F & S F & S F & S
2 S X F & S F & S F & S F & S
3 S F & S F & S F & S F & S X
4 F & S F & S F & S F & S X F & S
Pro
fes
sion
al
Ski
lls 1 X X X S F & S F & S
2 X F & S X S F & S X
Gen
eral
T
rans
ferr
able
Ski
lls 1 X F X X F X
2 X X F & S F & S X F & S
3 X X X X F X
4 F X X X F X
5 F & S F & S F & S F & S F & S F & S
Version 0.3 (27 July 2010) Section 2, Page 50
BSc (Hons) Professional Accounting
ASSESSMENT MAP - BSc (Hons) Professional Accounting (Level 5)
Tax Reporting and Planning
Managing Business Operations
Issues in Financial Reporting
Financial Decision Making
Company LawManaging People &
ProjectsStrategic Analysis
and Positioning
Assessment
Q&A Sets (F)
Part-Seen Exam (S)
Case Study (F)
Q & A Sets (F)
Unseen Exam (S)
Group report (S)
Case Study (F)
Unseen Exam (S)
Q & A Sets (F)
Part-Seen Exam (S)
Problem Sets (F)
Case Study (F)
Unseen Exam (S)
Personal statement (F)
Presentation (S)
Project Plan (S)
Seen Exam (S)
Case study (F)
Presentation (F)
Group report (S)
Case Study Exam (S)
Pro
gram
me
Lear
ning
Out
com
es
Kno
wle
dge
and
Und
erst
andi
ng 1 X F & S S X F & S X F & S
2 F & S X F & S F & S X X X
3 X X S S F & S S S
4 X X S S X X X
Cog
nitiv
e S
kills
1 F & S X F & S F & S F & S X F & S
2 S F & S F & S F & S F & S S F & S
3 F & S F & S F & S F & S X S X
4 X F & S X X X S F & S
Pro
fes
sion
al
Ski
lls 1 X X X X S S S
2 S F & S X X F & S S F & S
Gen
eral
T
rans
ferr
able
Ski
lls 1 X X X X X X S
2 S X F F & S F & S S F & S
3 X X X X X F X
4 X F & S X X X X S
5 X F & S F & S F & S F & S S F & S
Version 0.3 (27 July 2010) Section 2, Page 51
BSc (Hons) Professional Accounting
ASSESSMENT MAP - BSc (Hons) Professional Accounting (Level 6)
Financial Reporting and Analysis
Competitive Intelligence &
Research
Assurance for Stakeholders
Business Performance Management
Issues in Financial Management
Business Integration Project
The Accountant in Business and
Society
Assessment
Case Study (F)
Group Report (S)
Unseen Exam (S)
Problem sets (F)
Group research (F)
Unseen exam (S)
Presentations (F)
Written Report (F)
Mock Exam (F)
Part-seen Exam (S)
Q & A Sets (F)
Mock Exam (F)
Part-seen Exam (S)
Personal statement (F)
Presentation (S)
Project Plan (S)
Seen Exam (S)
Written proposal (F)
Research proposal (F)
Reflective piece (F)
Group report (S)
Presentation (S)
Research paper (S)
Memorandum (F)
Memorandum (S)
Article (S)
Group Report (S)
Pro
gram
me
Lear
ning
Out
com
es
Kno
wle
dge
and
Und
erst
andi
ng 1 X X F X X F & S S
2 F & S F & S X F & S F & S X X
3 X S F & S X X F & S S
4 S X X X X S S
Cog
nitiv
e S
kills
1 F & S F & S X F & S F & S X S
2 F & S X F & S F & S S F & S X
3 X F & S X F & S X F & S S
4 X X X F & S F & S X X
Pro
fes
sion
al
Ski
lls 1 S X F & S F & S X F & S S
2 X F F X X F & S S
Gen
eral
T
rans
ferr
able
Ski
lls 1 S F F X X F & S X
2 S X F & S F & S S X S
3 X F X X X F X
4 S F & S F X S F & S S
5 F & S X F & S F & S F & S F & S S
Version 0.3 (27 July 2010) Section 2, Page 52
BSc (Hons) Professional Accounting
PROFESSIONAL EXEMPTION PATHWAYS
The BSc (Hons) Professional Accounting offers the opportunity for students to benefit from exemptions from selected exams of professional accounting bodies. Any students wishing to maximise exemptions from these professional bodies are advised to select the relevant pathway as shown below:
Version 0.3 (27 July 2010) Section 2, Page 53