Programme specification

This programme specification is aimed at prospective students and represents the most current course structure.

SECTION A: DETAILS OF THE COURSE AND AWARD

Programme:	Accounting
Awarding body:	University of Essex
Teaching institution:	University of Essex
Department:	Essex Business School
Professional accreditation:	Accredited by the Association of Chartered Certified Accountants (ACCA) for the purpose of exemptions from some professional examinations.
Final award:	BSC
NQF Level of Qualification:	Honours
Full / Part Time	Full-time
QAA Benchmark Group:
JACS code:	N400
Publication date:	15/10/2014
Admission criteria: if the applicant does not meet the specified criteria, he or she may discuss the application with the Head of Undergraduate or Head of Postgraduate admissions.	A-levels: AAB-ABB GCSE Mathematics: C GCSE English Language: C or above (or equivalent) IB: 33-32 points, including Standard Mathematics grade 4

SECTION B: PROGRAMME AIMS, OUTCOMES, LEARNING AND ASSESSMENT METHODS

This section provides a concise overview of the programme of study, identifying the aims, learning outcomes and the corresponding methods of learning, teaching and assessment.

Programme: BSC Accounting

Programme aims:

1. to provide students with a foundation in financial accounting, management accounting and financial management, with an opportunity to develop expertise in a chosen specialism; 2. to equip students with the knowledge and skills necessary to pursue a career in accounting; 3. to encourage and facilitate critical, analytical thinking by students as a vital foundation for subsequent academic study, employment, professional and personal development, and participation in society; 4. to enable students to acquire the personal and key skills they need to develop as autonomous and reflective individuals with the capacity to continue learning; 5. to provide students with an opportunity to gain exemption from at least the Foundation Stage of the qualifying examinations of the professional accounting bodies.

Programme Learning Outcomes

On successful completion of the programme a graduate should demonstrate knowledge and skills as follows:

A: Knowledge and Understanding

A11 : Fundamental accounting concepts and principles;
A12 : The contexts in which accounting is situated, including the business entity, capital markets and the legal framework;
A13 : The regulatory framework governing financial reporting in the UK, including the most important requirements of legislation and Financial Reporting Standards;
A14 : Quantitative and qualitative management accounting systems;
A15 : Advanced planning, control and decision-making models;
A16 : Alternative managerial accounting approaches to organisational systems, planning and control;
A17 : Contemporary theories and empirical evidence concerning accounting and capital markets, and accounting and society;
A21 : Contemporary theories relating to portfolio analysis, asset allocation and the market efficiency debate;
A22 : Contemporary theories relating to issues in corporate finance such as the role of dividend payments and the nature of external finance;
A31 : The context, nature and processes of management and the core theoretical frameworks employed in attempts to explore and conceptualise the management process;
A41 : The application of economic principles to individual decision making and to the performance of the economy;
A91 : Understanding of particular areas of Accounting in which the student has chosen to specialise;

B: Intellectual/Cognitive Skills

B91 : Bring together data from a variety of relevant sources in order to support an argument;
B92 : Critically evaluate contemporary theories and empirical evidence, marshal evidence, develop an argument (in writing) and present ideas in a coherent and effective manner;
B93 : Manipulate and analyse numerical (including financial) data and appreciate the nature and limitations of basic statistical concepts.

C: Practical Skills

C11 : Record and summarise transactions and other economic events.
C12 : Prepare financial statements in accordance with UK GAAP;
C13 : Analyse and evaluate financial statements.
C14 : Prepare and interpret organisational budgets;
C15 : Perform financial analysis and projections;
C16 : Prepare costing information;
C21 : Undertake investment appraisal analysis using DCF and other techniques
C91 : Identify and access data from a variety of relevant sources;
C92 : Present data in an appropriate format.

D: Key Skills

Communication: D1 : Present ideas and arguments in a coherent and effective manner.
IT Skills: D2 : Use appropriate Information Technology to locate, acquire and analyse data.
Numeracy: D3 : Manipulate numerical data and apply basic statistical concepts;
Problem Solving: D4 : Identify and analyse problems and apply appropriate knowledge and skills to develop effective solutions;
Working with Others: D5 : Improving own Learning/Performance.

Learning, Teaching & Assessment Methods or Strategies for the following:

A: Knowledge and Understanding

Learning Methods

Lectures and tutor-led seminars
Directed reading
Individual and group tasks

Assessment Methods

Unseen written examinations
Assessed essays, Class tests.
Pre-published class assignments

B: Intellectual/Cognitive Skills

Learning Methods

Lectures and tutor-led seminars
Directed reading
Individual and group tasks

Assessment Methods

Unseen written examinations
Assessed essays
Class tests.
Pre-published class assignments

C: Practical Skills

D: Key Skills

SECTION C: COURSE STRUCTURE

Please refer to your option list as issued by the department where necessary, and view module details in the module directory.

Year 1

Component No.	Module Code	Module Title	Status in Award
01	BE100-4-FY	Introduction to Accounting	Core
02	BE300-4-FY	Quantitative Methods and Finance	Core
03	BE400-4-FY	Introduction to Management and Marketing	Core
04	EC100-4-FY	Economics for Business	Core
05	BE901-4-AU	Research and Study Skills for Professional Development	Compulsory

Year 2

Component No.	Module Code	Module Title	Status in Award
01	BE110-5-FY	Financial Reporting and Analysis	Compulsory
02	BE111-5-AU	Management Accounting I	Compulsory
03	BE311-5-SP	Corporate Finance	Compulsory
04	BE112-6-AU	Business Law I	Compulsory
05	BE113-5-SP	Management Accounting II	Compulsory
06	BE313-5-AU	Portfolio Analysis	Compulsory
07		2ND YEAR EBS (COLCHESTER CAMPUS) OPTION FROM LIST	Optional
08	BE910-5-SP	Successful Futures	Compulsory

Year 3

Component No.	Module Code	Module Title	Status in Award
01	BE130-6-FY	Current Issues in Financial Reporting	Compulsory
02	BE131-6-AU	Advanced Management Accounting	Compulsory
03	BE133-6-SP	Issues in Management Accounting	Compulsory
04	BE116-6-AU	Principles of Commercial Law	Compulsory
05		Final year Accounting option from list	Optional
06		EBS option(s) from list or outside option(s)	Optional

SECTION D: RULES OF ASSESSMENT

See also: details of individual modules in the module directory and links to course materials and resources in the Online Resource Bank.

External Examiner Information

Name: Prof Penelope Tuck
Institution: The University of Birmingham
Academic Role: Professor of Accounting, Public Finance and Policy

NOTE

The University of Essex Programme Specifications Catalogue is updated annually in April/May. The specifications represent the most current course structures and may be subject to review and change. Should you have any queries about the Catalogue's pages, please contact the Course Records Team, Systems Administration Office, Academic Section; email: crt (non Essex users should add @essex.ac.uk)