UNIVERSITY OF BRIGHTON BA (Hons) ACCOUNTING & FINANCE PROGRAMME SPECIFICATION FINAL 1 ACCA, CIMA, CIPFA, ICAEW, ICAS.



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UNIVERSITY OF BRIGHTON BA (Hons) ACCOUNTING & FINANCE PROGRAMME SPECIFICATION FINAL 1 PART 1: COURSE SUMMARY INFORMATION 2 Awarding body University of Brighton School Brighton Business School Faculty Brighton Business School Partner institution(s) ---------- Course status Validation Host Department Location of Study/campus Moulsecoomb Campus Professional, Statutory and Regulatory Body Gives exemption from the foundation stage of the following professional accountancy bodies: ACCA, CIMA, CIPFA, ICAEW, ICAS. Exemptions may be obtained from additional professional level/stage examinations if the appropriate specialist electives are taken. Award and titles Award Title Final award BA(Hons) Accounting and Finance Intermediate award BA Accounting and Finance Intermediate award DipHE Accounting and Finance Intermediate award CertHE Accounting and Finance Mode of study Duration of study (standard) Full-time 3 Years 5 years Sandwich 4 Years 6 years Part Time ----------------- Distance ----------------- Maximum registration period Start date for programme September 2007 (month/session) Course codes/categories JACS code N400: Accounting & N300: Finance UCAS code N240 QAA Subject Benchmark Accounting CATS points for course Cert HE : 120 Credits at Level 4 Dip HE: 240 credits including 120 at Level 5 BA(Hons): 360 credits including 120 at Level 6 and 120 at Level 5 Admissions Agency UCAS UCAS GTTR ----------------- NMAS ----------------- Direct to School ----------------- Admissions criteria 1 Delete/cross through as appropriate 2 Information from Part 1 is entered onto the courses database

The minimum criteria for admissions are as published in the UCAS guide. The criteria set out below provide a guide to these minimum requirements: UCAS tariff: 280 points, to include at least one 12-unit or two 6-unit qualifications. Level 3 Key Skills will count towards the tariff score but not General Studies. Plus: GCSE: Mathematics and English Language at Grade C or above Non GCSE English Language Requirement for: IELTS 6 (with 6 in writing), or equivalent Alternatively: QAA Approved Access Course: To successfully pass all modules on the Access Programme. OR International Baccalaureate: 30 points with 16 at Higher level. If not got English Language will need to gain a min grade 4 in HL English or a min grade 5 in SL English on IB. OR Other: Mature applicants without the above qualifications should be able to show an ability to benefit from the course by, for example, work or professional experience. All mature applicants are considered on an individual basis. Applications from colleges having progression agreements with the Business School will comply with the minimum offers set out in those agreements. Contacts Course Leader (or Course Development Leader) Admissions Officer Examination and Assessment External Examiner(s) Examination Board(s) (AEB/CEB) Sue Endean Judith Clarke As approved by SCEEN AEB s: Business Information Systems, Business Strategy, Economics, Finance, Financial Accounting, Human Resource Management, Law, Management Accounting, Marketing CEB: U/G Finance, Accounting & Law

Approval/start dates Start date (month/session) September 2007 Approval date Validation Original: September 1980 Review date Last review: May 2007 June 2012 Programme Specification September 2014 September 2015

PART 2: COURSE DETAILS AIMS AND LEARNING OUTCOMES Aims: The general aims of the programme are : To provide a programme of study in Accounting and Finance, which has an underlying vocational focus and is designed for students intending to pursue a career as an accountant, financial manager or in any other area where financial information and decision-making are a central element. To provide an academic base, which will enable students to meet the challenges of new ideas and problems arising in subsequent employment. To enable students to develop an analytical awareness of activities within the business specialisms of accounting and finance. Learning outcomes The programme provides opportunities for students to achieve and demonstrate the following learning outcomes: Subject-specific knowledge: 1. An understanding of the contexts in which accounting and finance can be seen to be operating, in particular, the legal environment, the business entity, the ethical and social environment and the capital markets. 2. Knowledge and understanding of the main current technical language and practices of accounting, in particular, recognition, measurement and disclosure in financial statements, managerial accounting, auditing, taxation and in a socio-economic domain specified above. 3. Knowledge and understanding of some of the alternative technical languages and practices of accounting, for example, alternative recognition rules and valuation bases and alternative managerial accounting approaches to control and decision-making. 4. Knowledge of skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis and the operations of business, in particular, decision analysis, performance measurement and management control; financial analysis and projections, in particular, analysis of financial ratios, discounted cash flow analysis, budgeting and financial risks. 5. Knowledge and understanding of contemporary theories and empirical evidence concerning accounting and finance in the contexts of accounting and capital markets and accounting and the firm; and the ability to critically evaluate such theories and evidence. 6. Knowledge and understanding of the problems associated with investment decisions, the raising of finance and the management of financial resources and risk. 7. On completion of the degree, students will have knowledge and understanding of theories and empirical evidence concerning

financial management, risk and the operation of capital markets. Cognitive abilities and generic skills 1. To become critical and analytical in their thinking, and to recognize where the particular skills or ideas learned on the course may be relevant to solving a new problem. 2. To be able to analyse and draw reasoned conclusions concerning structured and, to a more limited extent, unstructured problems from a given set of data which must be acquired by the student. 3. To locate, extract and analyse data from multiple sources, including the acknowledgement and referencing of sources. 4. To develop the capacity for independent and self-managed learning. 5. Numeracy skills, including the ability to manipulate financial and other numerical data and to appreciate the statistical concepts at an appropriate level. 6. Skills in the use of communications and information technology, in particular, the use of spreadsheets, word processing software and online databases. 7. Communication skills, including the ability to present quantitative and qualitative information, together with analysis and commentary. 8. Normally an ability to work in groups, and other inter-personal skills, including oral as well as written presentation skills.

PROGRAMME STRUCTURE This section includes an outline of the structure of the programme, course leaders may choose to add a structure diagram here, including any exit points. Where a course is accredited by a PSB, full detail should be included in this section Level 1 (module codes) Status* Module Title Credit FA161 C* Financial Accounting 20 MA161 C* Management Accounting 20 HR171 C* Managing Organisations and People 20 QN161 C* Quantitative Approaches in Finance 20 EC161 C* Economics 20 ML110 C Academic Skills 20 Level 2 FA283 C* Financial Accounting and Reporting 20 LW270 C* Corporate and Business Law 20 MA283 C* Management Accounting Systems 20 FN281 C* Financial Management 20 FA265 C* Business Ethics and Corporate Governance 20 CA272 C Case Study Analysis 20 Level 3 FA360 C* Financial Reporting Theory and Practice 20 FN368 C* Finance and Risk Management 20 CA362 C Advanced Case Study 20 MA360 C* Management Control Systems 20 FA362 O* Taxation 20 FA363 O* Auditing 20 ST363 O* Corporate Strategy 20 O Optional modules 40 * C = Compulsory O = Optional C*/O* = modules required for professional body accreditation

LEARNING, TEACHING AND ASSESSMENT Learning and All modules will involve a combination of taught sessions and guided teaching independent study. For a typical double module, approximately a quarter of the 200 hours comprises taught sessions (2 hours per week for a 20 credit module) running throughout the year. The remainder is guided independent study (which includes all work for assessment e.g. essay writing and examination preparation). Total learning hours are 3,600. Teaching and learning methods, other than guided independent study, are: Lectures (40%) Seminars (35%) Workshops (15%) Independent Study (10%) Assessment The primary assessment methods are: Examinations (65%): demonstration of knowledge, understanding and ability to apply knowledge. Reports and Projects (20%): demonstration of independent research skills, evaluation skills, project management and written communication skills. Essays (5%): demonstration of analytical ability and written communication skills Seminar based assessment (5%): demonstration of knowledge, analytical ability and verbal communication skills. Presentations (5%): demonstration of knowledge, understanding and verbal communication skills REGULATIONS Regulations The course regulations are in accordance with the University's General Examination and Assessment Regulations GEAR and as detailed in the Business Management Pathways course handbook Agreed exceptions to GEAR: 1. A minimum 35% threshold for assessments 2. No referrals are permitted at level 6 PROFESSIONAL AND STATUTORY BODY DETAILS (optional) See under programme structure. Details of professional accreditation can be found in the course handbook.

LEARNING SUPPORT Central support: all students benefit from: University induction week Student Handbook Course Handbook Extensive library facilities 4 Computer pool rooms (98 workstations in Mithras House Annexe) Studentcentral E-mail address Welfare service Personal tutor for advice and guidance Course specific: in addition, students on this course benefit from: ADDITIONAL INFORMATION More detailed information about the course can be found in a range of documents, including Definitive Course Document Course Handbook Career Planning Agreement Studentcentral University Student Handbook General Examination and Assessment Regulations for Taught Courses (GEAR) QUALITY INDICATORS This section details external indicators of the quality of the provision QAA Subject Review outcome and date Not reviewed National student awards Professional accreditation: ACCA, CIMA, CIPFA, ICAEW, ICAS