Below are the module descriptions for all modules currently taught on our BA (Hons) Accounting and Finance course.

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1 BA (Hons) Accounting and Finance module descriptions Below are the module descriptions for all modules currently taught on our BA (Hons) Accounting and Finance course. Year One Core Modules Economics for Business and Management This module will introduce you to a range of skills, methods and knowledge, which are applied by professional Economists. It will enable you to offer a distinctive contribution to business and management decisions involving the deployment of globally scarce resources. The module will enable you to demonstrate a range of applications of economic ideas, principles and techniques and to identify resource consequences of business and managerial decisions in a national and international context. Financial Accounting This module will provide you with a foundation in financial accounting. You will develop skills, knowledge and understanding of double entry book keeping and the preparation of financial statements. You will also study the contexts in which corporations operate and the regulatory frameworks and requirements which impact upon their accounting processes. You will be introduced to the interpretation of financial reporting information and learn how to examine the way in which this information is used for decision making by different stakeholder groups. Management Accounting This module introduces the main concepts and techniques employed by management accountants, and how management accounting fits within the context of the accounting field and in the work place. You will cover theory and practice in the key areas of costing, budgeting and accounting for decision making. Areas covered will include: Costing: including accounting for overheads and absorption and marginal costing. Budgeting: including functional budgets, cash budgets, flexible budgets and variance analysis. Accounting for decision making: including cost volume profit analysis and relevant costs. Foundations of Law Businesses make their profits by making contracts to sell goods or services. Accountants need to understand of how legal rules can impact upon the workings of a business organisation. Many problems faced by businesses have more than one solution, and an objective approach must be taken to recognise these different solutions and evaluate their effectiveness. This module aims to provide

2 you with this understanding and will support you to develop the skills needed to discover and evaluate solutions to problems. Subject areas will include: Distinction between Civil and Criminal Law Contents of a Contract Professional Negligence Legal status of Businesses, company formation, administration and regulation, implications of companies in difficulty or crisis Types of capital and the financing of business Employment Contracts An understanding of governance and ethical issues relating to business Data Research and Analysis During this module you will explore, interpret and summarise data, including the use of a statistical computer and mainstream IT software packages. It will introduce you to the theory and applications of probability, as well as sampling, estimation, hypothesis testing and correlation/regression analysis. You will also learn to apply mathematical concepts to relevant accounting and financial problems. Applied Accounting and Business Skills During this module you will develop and apply practical IT skills in the processing of management and financial accounting information. You will use real-world scenarios and begin the process of preparing for the world of work. The module includes a team-based business simulation game, which is designed to imitate the experience of running a business and covers business decision making, familiarisation with basic business terminology and interrelationships between different functional and theoretical areas. You will also have practical assessed use of Excel spread sheet modelling to produce budgets, costing models and to support decision-making for management accounting, as well as an introduction to the Sage Line 50 accounting package, to process double entry book keeping data and produce accounts for financial accounting. Year Two Core Modules Financial Management This module assesses the value creation activity of organisations through their investment and financing strategies, focusing on finance theories and their application in practice. You will be equipped with the ability to analyse scenarios, case studies and actual companies with respect to financial management. You will also learn to evaluate alternative proposals and to communicate information to a business audience in an effective manner. Financial Reporting This module will develop your technical accounting knowledge whilst contextualising it within a broader regulatory framework. You will study the role of financial reporting and its use to stakeholders and the application of accounting standards in the preparation of financial statements. The module will also focus on the preparation and purpose of group accounts and emerging problem areas in financial reporting. It will enable you to calculate, present and interpret accounting reports with regard to current regulatory requirements and apply current and relevant accounting standards in the preparation of financial statements. Management Accounting Information

3 This module extends the concepts and techniques that were studied in Management Accounting during Year One, covering cost ascertainment, decision-making and budgetary planning and control. In addition to this, the module will consider business performance measurement and behavioural and environmental issues in management accounting. You will also learn how to choose and apply management accounting tools and techniques in various business contexts in order to support planning, control and decision-making within organisations. Accountability of Corporations This module will provide you with theoretical and practical knowledge of the role of corporate accountability and raise your awareness of the accountability of corporations to their stakeholders. It will also enable you to use ethical frameworks in decision making. The areas you will study will include international approaches to corporate governance and the corporate citizen and its stakeholders. Forensic Accounting and Assurance During this module you will learn about the role of the auditor and develop an understanding of modern audit from both an internal and external perspective. You will be introduced to forensic accounting as a discipline, studying the role and procedures of forensic accounting and the impact of auditing standards on those who undertake assurance engagements. Finance in the Public Services This module provides an introduction to the public services specifically focusing on: The objectives and purpose of public service organisations. Financing and financial reporting in the public services. Service provision, including service delivery, expenditure and budgetary control. Performance reporting and decision-making within public service organisation. The current challenges and contemporary issues facing the public services. You will learn to evaluate the effectiveness of strategic and operational, financial and non-financial, decision-making within public service organisations. Taxation I The module will provide you with an understanding of the operation of the UK tax system. You will develop technical skills to produce income and corporation tax computations. Specific areas covered during this module will include: corporation tax computations, personal income tax, and computations including employment income, business tax computations including adjusted profit computations, capital allowances, self-assessment, losses and partnerships. Optional Modules Survey Research and Analysis The aim of this module is to develop your understanding and skills in conducting survey research. You will be given the opportunity to plan and execute a survey; design and implement a survey instrument; analyse survey results using applications software; and interpret and communicate analytical findings. International Business and Communication This introductory module will give you an overview of how international business is conducted, with

4 an emphasis on what makes international business different from domestic business and key issues in regional business environments such as the Americas, Europe, Asia and Africa. You will study and apply techniques of environmental analysis and auditing in an international context, and will be introduced to key theories of globalization, ethics, international trade, foreign direct investment, regional economic integration, and international finance. You will also examine the international institutions and regulatory structures that characterise the global economy and assess their impacts on markets and industries. Final Year - Core Modules Research Project For this module you will undertake a purposeful, individual, in depth study of a relevant topic, developing your independent learning, critical thinking and knowledge of research techniques relevant to your subject area. The project will develop your ability to manage a major piece of work, for which you will be completely responsible and will be completed over a period of several months. You will learn to utilise and improve your time management and communication skills, as well as test your initiative and resourcefulness. To support your development during this module you will study essential skills such as critical thinking, conducting a literature review, understanding the appropriate research framework, practical research methods and skills, report and academic writing skills. Advanced Management Accounting This module will give you a deeper and more integrated understanding of how management accounting theory and practice can help management teams make decisions of strategic importance. You will critique the role of traditional management accounting techniques and evaluate the use of strategic management accounting models. You will also develop critical analysis skills and learn how management accounting information can contribute to the development and implementation of effective strategic decisions. The areas of study within this module include, the corporate environment, costing techniques for competitive advantage, strategic management accounting and performance measurement, control and behavioural issues. Corporate Finance This module is designed to give you a deeper knowledge of theory and practice in the key aspects of corporate finance, and allows you to explore how various aspects of corporate finance are interrelated. You will assess the impact of financial decisions with respect to investments, financing and the management of risk and develop skills in critical analysis and evaluation. The areas you will study include financial strategy, investment appraisal and decisions, valuation of the firm, equity and debt valuation, merger and acquisitions and risk assessment and management including risk theory, interest rate and foreign exchange risk. Corporate Reporting Develops your critical understanding of the issues surrounding external reporting, whilst also considering different forms of accountability. You will explore issues relating to both the quantitative and qualitative reporting of performance; and study the theoretical framework surrounding financial reporting. The subjects you will study include, accountability and its relationship to corporate reporting, contemporary issues in corporate reporting, corporate citizenship and its broader responsibilities, aspects of relevant accounting theory and accounting and accountability aspects of

5 social and environmental accounting. Leadership and Employability This module will help prepare you for future employment, by further developing your career-related and transferrable skills. During the module you will critically reflect on your time at University and develop your knowledge and understanding of leadership, as well as your consultancy and project management skills. You will also develop an understanding of how effective strategic leadership can influence organisational behaviour, strategic management and financial decision-making. Your lectures and seminars will be delivered by specialist tutors and guests, focusing on themes such as international accounting and finance, professional practice, public service finance, strategic leadership, entrepreneurship, sustainability and ethical issues, and career management skills, including effective job search strategies, realising your full potential via personal branding and management of your online presence and requirements and qualifications for the various accounting and finance professional bodies. In addition to attending traditional lectures and seminars, you will also select career related and transferable skills workshops and events that match your needs and guest lectures from business and industry. Optional Modules Data Mining and Financial Data Analysis Over the course of this module, you will develop a greater understanding and learn to use computer software, in order to; identify useful sources of financial and business data; understand what data mining is and how it can be employed to solve real problems; conduct exploratory analyses of financial and other large datasets; and develop an awareness of advanced modelling and data mining techniques. International Tourism: Sustainability, Development and Impact This module aims to provide you with an insight into the global patterns of tourism development and the impacts (economic, environmental and social) that can result, particularly within heritage tourism. You will explore the fundamental principles of international tourism management and review the demand for, and supply of, international tourism. You will also study the economic, social and environmental impacts of tourism at both the destination and global level and develop the ability to look critically at contemporary issues within international tourism. Taxation II This module will further enhance your understanding of tax planning, enabling you to give tax advice to others. The module will also help you to develop the technical skills needed to produce tax computations for companies and individuals. During the module, you will study systems for selfassessment, payment of tax and penalties and overseas aspects such as operating abroad, taxation of foreign income, transfer pricing provisions and double tax relief.

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