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MODULE DATA SET
Module Title: Self-Leadership and Academic Skills
Module Code: BEU401
Summary:
Students will be introduced to theories of academic writing and presentation skills, learning and
reflective practice, contextualised within a management and leadership business setting. The following key transferable skills – leadership, communication, problem solving, working with others
and improving own learning – will be introduced, practiced and applied to work-based tasks, as will the range of activities associated with information skills. Students will audit their own skills, identify
aspects that require enhancement and produce action plans for self-development in those
areas. One of the key components of this module is the provision of an experiential outdoor activity self-leadership day.
Semester of Delivery: Semester 1
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 36
Independent: 164 Total Hours for module: 200
Module Leader: David Jenkins
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory: BSc Economics
BA (Hons) Accounting and Finance BA (Hons) Business Management
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2007): QAA Benchmarks in Finance (2007):
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf. http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
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Section A ‘Managing Your Own Resources’, National Occupational Standards
Management & Leadership (2008) http://www.management-standards.org/standards/full-list-2008-national-occupational-standards
Module Curriculum Led Outcomes:
This module aims to provide the students with the following attributes:
Appropriate study skills strategies
A critical ability to write and present work at NQF Level 4
Critical ability to identify personal development in line with academic and professional
management and leadership aspirations
Insight and experience into how to plan, set, and meet personal and work related objectives
Learning Opportunities:
Students will, by the end of the module, have the opportunity to do the following tasks:
Write a reflective piece of work that demonstrates an understanding of the importance
reflective practice and planning play in the pursuit of their academic and workplace aspirations
Analyse and evaluate their personal, academic and professional strengths and areas of
development and produce a Personal Development Plan based upon their findings
Recognise the different leadership approaches and continuum of skills, qualities and ethical behaviours required of a junior to middle manager
Write and present work that demonstrates an understanding of academic writing and referencing conventions within their scholarly work
Assessment:
Component 1: 100% Portfolio assessment (4000 words equivalent)
KIS Category: Coursework
Reading Strategy:
Essential and recommended reading texts will be annually reviewed and updated by the Module
Leader, any changes in text will be notified to the Subject Area’s Library Liaison Officer. Module reading lists for students, together with any additional reading requirements (hard copy or
electronic) will be posted onto the Moodle website by the Tutor. Module Leaders will identify and prioritise electronic texts, where available. Students, where appropriate, will be signposted to
particular sections or chapters within texts, however such action will be carefully considered to
ensure such practice does not prove detrimental to the aspiration of enhancing students’ research skills. Further, to this students will be actively encouraged to engage with Journal articles primarily using the electronic journal database ‘Sage Premier’.
Indicative Essential Reading
Gillett, A., Hammond, A. and Martala, M. (2009) Successful Academic Writing. Harlow: Pearson
Education Ltd. Hayes, J. (2002) Interpersonal Skills at Work. 2nd ed. London: Routledge (Dawsonera).
Mullins, L. J. (2010) Management and Organisational Behaviour. 10th ed. Harlow: FT Prentice Hall (Dawsonera).
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Indicative Recommended Reading (All on Dawsonera)
Cottrell, S. (2003) Skills for Success: The Personal Development Planning Handbook. Basingstoke:
Palgrave MacMillian. Cottrell, S. (2008) The Study Skills Handbook 3rd ed. Basingstoke: Palgrave MacMillan.
Grey, C. (2009) A Very Short, Fairly Interesting and Reasonably Cheap Book about Studying Organizations. London: SAGE Publications Ltd. Hall, R. (2007) Brilliant Presentations: What the best presenters know, say and do. Harlow:
Pearson Education. Northouse, P. G. (2010) Leadership: Theory and Practice. 5th ed. London: Sage Publications.
Journals Available on:
Sage Premier Business Source Elite
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MODULE DATA SET
Module Title: Introduction to finance
Module Code: AFU403
Summary: This module introduces core concepts in finance. It is designed to give students sufficient discipline based knowledge to undertake more advanced finance modules. This module will allow the
students to use a range of financial mathematical methods and appreciate their uses in both
academic and applied contexts related to accounting and finance. The concepts and techniques of compound interest and discounting are fundamental to financial mathematics. As such topics covered
will include: Time value of money; Financial market instruments and their functions; Discounted cash flow approaches to decision making; Evaluation of different sources of finance; Cost of capital and
elementary financial management; Impact of dividend and capital structure policies
Semester of Delivery: 2
CATS Value: 10
ECTS Value: 5
Contact Hours:
Scheduled: 24
Independent: 76
Total 100
Module Leader/Tutor: Olusegun Dosumu
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory:
BA (Hons) Accounting and Finance
Programmes where this Module may be taken as an Option: N/A
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2016):
QAA Benchmarks in Finance (2016):
QAA (2016) Subject benchmark statement: Accounting 2016. Q.A.A f. H Education. Gloucester, UK. Available online at: http://www.qaa.ac.uk/en/Publications/Documents/SBS-Accounting-16.pdf.
(Accessed 13 March 2018)
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QAA. (2016) Subject benchmark statement: Finance 2016. . Q. A. A. f. H. Education. Gloucester, UK. Available online at: http://www.qaa.ac.uk/en/Publications/Documents/SBS-Finance-16.pdf.
(Accessed 13 March 2018)
Module Curriculum Led Outcomes:
This module aims to:
Develop the basic appreciation and understanding of finance to critically appraise concepts
Develop competence in principle of financial management necessary to further financial study
Develop competence in understanding and calculating time value of money
Develop numerical and mathematical skills useful in a number of different occupations and in
personal financial planning and management
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Identify and apply the principles underlying the time value of money;
Explain the goals of financial management, how financial markets work and the main financial instruments found in them;
Evaluate investment decisions using discounted cash flow methods including incorporating
traditional approaches to risk;
show the different ways in which a company can raise capital and its valuation;
Explain how dividend and capital structure policies may affect a firm’s value;
Calculate simple and compound interest, equivalent rates of compound interest, and present and future values.
Indicative Content
Time value of money;
Financial market instruments and their functions;
Discounted cash flow approaches to decision making;
Evaluation of different sources of finance;
Cost of capital and elementary financial management;
Impact of dividend and capital structure policies
Financial Mathematics
- Simple and compound interest. - Reducing balance depreciation calculations.
- Simple decision rules for evaluating alternative projects. - Annuity and pensions.
- Loans and mortgages.
Assessment:
Component 1: 70% 2-hour closed book examination
KIS Category: Written
Component 2: 30% Class Test (1000 words equivalent)
KIS Category: Written
Reading Strategy:
At level 4 it is expected that students will be new to higher education and will therefore require additional support and instruction in searching and using academic resources of accounting and
finance nature to support their study. Students will be guided to appropriate resources and will be
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given sources and resources to support their learning via Moodle. Essential and recommended reading texts will be annually reviewed and updated by the Module Leader.
Indicative Essential Reading:
Brealey, R.A., Myers, S.C. and Allen, F. (2014) Principles of Corporate Finance, 11th (International)
Edition, Berkshire: McGraw-Hill. Pike, R., Neale, B and Linsley, P. (2015) Corporate Finance and Investment. Decisions and Strategies, 8th Edition, Harlow: Pearson Education Limited.
Indicative Recommended Reading: Arnold, G. (2012) Corporate Financial Management, 5th ed. Harlow: Pearson Education Limited
Berk J. and DeMarzo P. (2013) Corporate Finance, 3rd Edition, Essex: Pearson Education Limited.
Hillier, D., Ross, S., Westfield, R., Jaffe, J., and Jordan, B. (2010) Corporate Finance, 1st European Edition, London: McGraw-Hill
Van Horne, J and Wachowitz, J. (2008) Fundamentals of Financial Management, 13th ed. Harlow: Pearson Education Limited
Watson, D. and Head, A. (2013) Corporate Finance: Principles and Practice, 6th ed. Harlow: Pearson
Education Limited
Available as ebook through the library catalogue:
Accountancy Education
Via Business Source Elite:
Financial Analysis Made Easy (FAME)
Web-sites
http://www.accountingeducation.com
Journals:
Available on: Dawsonera
Accountancy ICAEW Accounting and Business ACCA
Financial Matters Financial Accountability and Management
Financial Management CIMA Financial Management (Tampa)
Journal of Business, Finance and Accounting
Strategic Finance Student Accountant ACCA
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MODULE DATA SET
Module Title: Introduction to Work Related Learning
Module Code: PLU404
Module Summary:
This module aims to equip students with the knowledge and self-management skills to make informed
choices in preparing for work placement and the transition to employment or further study on
graduation.
Learners will be provided with the opportunities to develop awareness of the workplace, identify different career and study options, recognise and articulate their own experience, accomplishments
and talents and plan and implement career management strategies for the short and long term.
Semester of Delivery: 2
CATS Value: 10
ECTS Value: 5
Contact Hours:
Scheduled: 12 Independent: 88
Placement: 0
Total: 100
Module Leader: Dr Simon Bicknell
Mode of Delivery: Full-Time/Part-Time or Blended.
Programmes for which this Module is Mandatory:
All Undergraduate programmes, with the exception of UG ITE, Early Childhood Education and Care, Sport Coaching Science (Tournament Golf), Youth and Community Work, and Studies in Primary
Education.
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: No
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards: QAA UK Quality Code for Higher Education, Chapter B4
http://www.qaa.ac.uk/Publications/InformationAndGuidance/Documents/B4.pdf
Module Curriculum Led Outcomes:
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This module aims to:
Support students in developing informed choices about the career pathways available to
them, in relation to their subject choices.
Prepare students for work-based learning and the application / exploration of subject knowledge in the workplace.
Encourage students to make connections between their learning, placement choice, future
job aspirations and contribution to society.
Enable students to build confidence in securing work placements and future employment.
Support students in reflecting upon their preparation for their work placement and future employment.
Learning Opportunities: Students will, by the end of the module, have had the opportunity to:
Examine how their experiences, accomplishments, and abilities relate to employer
expectations.
Demonstrate engagement with, and an understanding of, graduate employment pathways
and employability issues relating to their own career aspirations.
Research organisations for the purposes of securing a work placement.
Reflect upon their learning and development.
Assessment:
Component 1: 100% Reflective Essay and Appendix (2000 words) KIS Category: Coursework
Reading Strategy:
The following sources are included in the reading strategy to enable learners to recognise and illustrate their experiences, accomplishments and abilities for the purposes of securing a
work placement and furthering career or study aspirations:
Association of Graduate Recruiters (1995) Skills for graduates in the 21st century. Cambridge: Association of Graduate Recruiters.
Fagan, A. (2007) Brilliant Job Hunting. Harlow: Pearson Education Ltd.
Hays, J. (2002) Interpersonal skills at work. London: Routledge.
Hind, D. W. G. and Moss, S. (2005) Employability skills. Sunderland: Business Education.
Hodgson, S. (2010) A-Z of careers & jobs (17th edition). London: Kogan Page.
Holland, S. and Hager, P.J. (2006) Graduate attributes, learning and employability. Dordrecht:
Springer.
Neugebauer, J. (2009) Making the most of your placement. London: Sage.
Trought, F. (2012) Brilliant employability skills: how to stand out from the crowd in the graduate job market. Harlow: Prentice Hall.
Williams, L. (2002) Readymade job search letters: winning letters and e-mails to help you get your dream job. 4th edn. London: Kogan Page.
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The following sources are included in the reading strategy to enable learners to explore the
discourse relating to graduate employability:
Boden, R. and Nedeva, M. (2010) ‘Employing discourse: universities and graduate employability’,
Journal of Educational Policy, 25 (1), pp.37-54.
CBI & NUS (2011) Working Towards Your Future: Making the Most of your Time in Higher Education, Available at: www.nus.org.uk/Global/CBI_NUS_Employability%20report_May%202011.pdf (Accessed:
8 January 2014).
Crème, P. (2003) Writing at university: a guide for students (2nd edition). Maidenhead: Open
University Press.
Fairbairn, G. (2001) Reading at university: a guide for students. Buckingham: Open University Press.
Hinchliffe, G. W. and Jolly, A. (2011) ‘Graduate identity and employability’, British Educational Research Journal, 37 (4), pp.563–584
Knight, P. (2004) Learning, curriculum, and employability in higher education. London: RoutledgeFalmer.
McIlroy, D. (2003) Studying @ university: how to be a successful student. London: Sage.
Pritchard, A.M. (2008) Studying and learning at university: vital skills for success in your degree. London: Sage.
Purcell, K. et al. (2008) Applying for Higher Education – the diversity of career choices, plans and expectations, Available at:
http://www.hecsu.ac.uk/assets/assets/documents/Applying_for_higher_education.pdf (Accessed: 14th January 2014).
Roberts, L. (2006) After you graduate: finding and getting work you will enjoy. Maidenhead: Open
University Press.
Sinclair, C. (2006) Understanding university. Maidenhead: Open University Press.
Smale, B. (2009) How to succeed at university: an essential guide to academic skills and personal development. London: Sage.
Teichler, U. (2007) Careers of university graduates: views and experiences in comparative perspectives. Dordrecht: Springer.
The following sources are included in the reading strategy to enable learners to reflect upon their
learning and development:
Bolton, G. (2014) Reflective practice (4th edition). London: Sage.
Boud, D., Keogh, R. and Walker, D. (1985) Reflection: turning experience into learning. London:
Kogan Page.
Johns, C. (2013) Becoming a reflective practitioner (4th edition). Chichester: Wiley-Blackwell.
Joyce, B.R. (2002) Models of learning: tools for teaching (2nd edition). Buckingham: Open University
Peress.
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Moon, J.A. (2004) A handbook of reflective and experiential learning: theory and practice. London: RoutledgeFalmer.
The following sources are included in the reading strategy to enable learners to examine issues
(national or regional level) that relate to a particular work setting:
Brown, P. (2004) The mismanagement of talent: employability and jobs in the knowledge economy.
Oxford: Oxford University Press.
Department of Business Innovation and Skills (2013) Information Economy Strategy, Available at: www.gov.uk/government/publications/information-economy-strategy (Accessed: 14th January 2014).
Fanthome, C. (2004) Work placements: a survival guide for students. Basingstoke: Palgrave.
Furlong, A. (2005) Graduates from disadvantaged families: early labour market experiences. Bristol: Policy Press for the Joseph Rowntree Foundation.
Gauntlett, D. (2011) Making is connecting: The Social Meaning of Creativity, from DIY and Knitting to YouTube and Web 2.0. Cambridge: Polity Press.
Midwinter, D. and Whatmore, T. (2011) Positive placements. London: Continuum.
Strangleman, T. (2008) Work and society. London: Routledge.
*Please note that subject areas will provide further guidance regarding relevant reading for specific work sectors and types.
The following journals may contain articles appropriate for this module:
Higher Education Research & Development
Journal of Education and Work
Journal of Vocational Education and Training
Research in Post-Compulsory Education
Work, Employment and Society
Studies in Higher Education
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MODULE DATA SET
Module Title: Fundamentals of Financial Accounting
Module Code: AFU404
Module Summary: This module aims to give students a thorough grasp of the basics of financial reporting (context, purposes, regulatory framework) and build towards a proficiency in the recording
of business transactions, and the preparation and interpretation of the primary financial statements
(income statement, balance sheet and cash flow statement). It also aims to build proficiency in the use of accounting computer software. This module, together with the level 5 module Financial
Reporting, and the level 6 module Advanced Financial Reporting, provides a strong basis for further study and should equip students with up-to-date knowledge of use in employment.
Semester of Delivery: 1
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 36
Independent: 164 Total: 200
Module Leader/Tutor: Olusegun Dosumu
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory: BA (Hons) Accounting and Finance
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2007): QAA Benchmarks in Finance (2007):
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf.
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Review accounting systems, National Occupational Standards Accounting & Finance (2012)
http://nos.ukces.org.uk/Pages/results.aspx?u=http%3A%2F%2Fnos%2Eukces%2Eorg%2Euk&k=finance#k=accounting%20and%20finance
Module Curriculum Led Outcomes: This module will provide the students with:
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The skills to apply numerical data to problem solving with care and accuracy
Ability to assess the reasonableness of and interpret numerical solutions support
Competence in applying numerical data to problem solving with care and accuracy
Ability to develop confidence in and clarity of oral communication
Competency in producing a simple set of accounts.
Ability to use, apply and understand double-entry book-keeping.
Competence in producing a set of accounting books from source data manually and also through the use of computerised accounting software
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Describe and explain the conventions which underpin financial accounting
Describe, compare and contrast the different forms of UK business organisations
Explain, apply and illustrate rules by which assets, liabilities, income and expense are
determined for insertion into financial accounts
Describe and evaluate the financial recording procedures followed by organisations
Interpret a trial balance and thence prepare a set of accounting statements
Prepare partnership accounts
Describe, explain, apply, interpret and criticise the common simple methods of financial
statement analysis
Use accounting computer software to record business transactions
Indicative content
Context and purpose of financial reporting in the UK and internationally
Recording business transaction data
Preparation of financial statements
Partnership accounting
Interpretation and analysis of financial statements
Computerised accounting software
Assessment:
Component 1: 60% 2.5-hours closed book examination
KIS Category: Written
Component 2: 20% Group Assignment (1000 words equivalent) KIS Category: Coursework Component 2: 20% Multiple Choice Questions (On-line examination)
KIS Category: on-line Exam Reading Strategy:
At level 4 it is expected that students will be new to higher education and will therefore require
additional support and instruction in searching and using academic resources of accounting and finance nature to support their study. Students will be guided to appropriate resources and will be
given sources and resources to support their learning via Moodle. Essential and recommended reading texts will be annually reviewed and updated by the Module Leader.
Indicative Essential Reading Thomas, A. and Ward, A. M. (2015) Introduction to Financial Accounting, 8th ed, London: McGraw Hill Education.
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Benedict, A. and Elliot, B. (2008) Financial accounting: an introduction. FT Prentice Hall IASB, (2009) International Financial Reporting Standards – Framework for the Preparation and
Presentation of Financial Statements.
Indicative Recommended Reading
Wood, F., and Sangster, A. (2015) Business Accounting 1. IFRS ed. Essex: Pearson Education Ltd.
Wood, F., and Sangster A. (2008) Business Accounting 1, 11th edition, Essex: FT Prentice Hall.
Connolly, C. (2009) International Financial Accounting and Reporting, 2nd ed. Institute of Chartered
Accountants in Ireland.
E Books available through the Library Portal:
Available on Dawsonera: Business Planning: A Guide to Business Start-Up by David Butler
Management and Organisational Behaviour by Laurie J. Mullins
Journals Via Business Source Elite:
Via Business Source Premier
Financial Analysis Made Easy (FAME)
Accounting Horizons European Accounting Journals
International Journal of Accounting
Review of Accounting and Finance British Accounting Review
Accounting Review Journal of Accounting Research
Journal of Accounting, Auditing & Finance
Websites
Accountancy Education: http://www.accountingeducation.com The International Accounting Standards Board: http://www.iasb.org/
IAS plus: http://www.iasplus.com/index.htm The Accounting Standards Board: http://www.frc.org.uk/asb/ Institute of Chartered Accountants in England and Wales (ICAEW), www.icaew.co.uk
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MODULE DATA SET
Module Title: Business Economics and Statistics
Module Code: AFU 405
Module Summary:
The module will provide theoretical and practical introductions to macroeconomics and
microeconomics, as they affect business decision-making. Students will also be introduced to the nature and characteristics of business behaviour under both conditions of certainty and
uncertainty. Students will explore how decisions affecting prices, production constraints, output,
and wages are made under prevailing market conditions. While business modelling and analytical techniques form the backbone of the module, the central aspects of quantitative techniques and
the use of statistical computer software are introduced as they impact on decision-making. The importance of quantitative methods in informing analysis and good decision-making, and in the
effective running of organizations, cannot be underestimated. The module provides the opportunity for all to build and improve numerical, mathematical and statistical skills, and apply
these to practical problems in the context of business and finance.
Semester of Delivery: Semester 2
CATS Value: 20
ECTS Value: 10
Scheduled: contact hours 36 Independent: 164
Total Hours for module: 200
Module Leader: Dr David Jenkins
Mode of Delivery: Full-time and Part-time on campus
Programmes for which this Module is Mandatory: BA Accounting and Finance
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: No
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2016):
QAA Benchmarks in Finance (2016):
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QAA (2016) Subject benchmark statement: Accounting 2016. Q.A.A f. H Education. Gloucester, UK. Available online at: http://www.qaa.ac.uk/en/Publications/Documents/SBS-Accounting-16.pdf.
(Accessed 13 March 2018) QAA. (2016) Subject benchmark statement: Finance 2016. . Q. A. A. f. H. Education. Gloucester, UK.
Available online at: http://www.qaa.ac.uk/en/Publications/Documents/SBS-Finance-16.pdf.
(Accessed 13 March 2018)
Module Curriculum Led Outcomes:
This module aims to achieve the following objectives:
• To enable students to evaluate the causes and consequences of microeconomic and macroeconomic phenomena as they affect achieve business decisions
• Develop fundamental appreciation and application of quantitative methods in decision-making
• Develop competence in numerical, mathematical and statistical skills necessary for the analysis of raw datasets
Learning Opportunities:
Students will, by the end of the module, have the opportunity to be able to do the following tasks:
• To identify, analyse, and offer solutions to given microeconomic and macroeconomic problems
• Be able to contrast and compare the application of different approaches to given microeconomic problems, and to justify a specific approach to a given case study
• To evaluate the microeconomic management of a selected business organisation over
a given timescale
• Carry out and interpret the results of basic statistical tests
Indicative Content
• Macroeconomics issues for businesses
• Microeconomics and the ‘Theory of the Firm’
• Market structure and analysis
• Banking and financial systems
• International trade
• Data, information, and measures of location and dispersion
• Statistical distributions
• Statistical testing for difference
• Time series forecasting
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Assessment:
Component 1: 50% Class test (equivalent to 2,000 words)
KIS Category: Written
Component 2: 50% Class test (equivalent to 2,000 words) KIS Category: Written
Reading Strategy:
At level 4 it is expected that students will be new to higher education and will therefore require additional support and instruction in searching and using academic resources of accounting,
economics, and finance nature to support their study. Students will be guided to appropriate
resources, and will be given sources and resources to support their learning via Moodle. Essential and recommended reading texts will be annually reviewed and updated by the Module Leader.
Indicative Essential Reading:
Sloman, J., Wride, A., and Garratt, D. (2015) Economics, 9th edition, Harlow: Pearson Sloman, J., and Garratt, D., and Guest, J (2018) Economics, 10th edition, Harlow: Pearson
Swift, L and Piff, S. Quantitative Methods for Business, Management, and Finance, 3rd edition, Basingstoke: Palgrave Macmillan
Oakshott, L. (2014) Quantitative Methods. Warwick: Palgrave Macmillan
Indicative Recommended Reading: Gillespie, A. (2013) Business Economics, 2nd edition, Oxford: Oxford University Press Garratt, D. (2013) Macroeconomics – Economics Express, Harlow: Pearson Education. Begg, D.K. (2012) Economics for Business, 4th edition, New York: McGraw-Hill Oakshott, L. (2012) Essential Quantitative Methods for Business Management and Finance, 5th edition, Warwick: Palgrave Macmillan Anderson, D. R., Sweeney, D. J. and Williams, T. A. (2008) Statistics for Business and Economics. 11th edition, Masoni: South-Western Cengage Learning. Koop, G. (2005) Analysis of Economic Data, 2nd edition, West Sussex: John Wiley and Sons Ltd. Pindyck, R. S, and Rubinfeld, D. L. (1997) Econometric Models and Economic Forecasts, 4th edition, Boston: Irwin McGraw Website http://www.economist.com
Journals
Via Business Source Elite:
Economist newspaper Journal of Business Economics (JBE)
Journal of Economics and Business (JEB)
International Journal of Economics and Business Research (IJEBR) Journal of Business, Economics and Finance (JBEF)
South East Asia Journal of Business Economics and Law (SEAJBEL) Journal of Contemporary Accounting & Economics
Journal of Arts Management Law and Society International journal of business economics and law (IJBEL)
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Journal of Contemporary Business, Economics and Law Journal of Applied Quantitative Methods
Journal of Financial and Quantitative Analysis International Journal of forecasting
Journal of the Royal Statistical Society
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MODULE DATA SET
Module Title: Fundamentals of Management Accounting
Module Code: AFU406
Summary: This module aims to provide students with the basic knowledge of cost and management accounting practices and concepts and their applications within an organization. This involves the
provision and interpretation of information to assist managers in planning, controlling, making
decisions and appraising performance. It explores the underlying concepts and techniques of management accounting and serves as a prerequisite for the pathway of management accounting in
the following two years. The module will cover theory and practice in the key areas of costing, budgeting and accounting for decision making. The module is anticipated to contribute to the
achievement of accreditation from professional accountancy bodies.
Semester of Delivery: 1
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 36 Independent: 164
Total 200
Module Leader/Tutor: Philip Cullen
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory:
BA (Hons) Accounting and Finance
Programmes where this Module may be taken as an Option: N/A
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards: QAA Benchmarks in Accounting (2007):
QAA Benchmarks in Finance (2007):
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf. http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Manage finance for facilities management, National Occupational Standards Management Accounting
(2012) http://nos.ukces.org.uk/Pages/results.aspx?u=http%3A%2F%2Fnos%2Eukces%2Eorg%2Euk&k=fina
nce#k=management%20accounting
Module Curriculum Led Outcomes:
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This module aims to:
Develop the basic appreciation and understanding of Management Accounting in appraising
concepts
Demonstrate a range of professional and transferable skills including numeric and written communication skills including the ability to present quantitative and qualitative information
together with analysis, argument and commentary in an appropriate form
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Describe, explain and illustrate the context, importance, purposes, techniques and processes
of management accounting, budgeting and working capital management
List, describe, explain, illustrate, compare and contrast alternative approaches to accounting, costing, profit determination and budgeting
Cite, explain, select and apply appropriate theory and models to solve related questions and
numerical problems
Indicative Content
Function of management accounting Cost Concepts and Cost Estimations
Overhead Absorption Rates
Cost Volume Profit (CVP) Analysis Decision Making Techniques
Budgets and Variance Analysis Working Capital Management
Assessment:
Component 1: 20% Multiple Choice Questions
KIS Category – On-line Examination Component 2: 20% Class Test
KIS Category – Written Component 3: 60% 2-hr closed book examination KIS Category – Written Reading Strategy:
At level 4 it is expected that students will be new to higher education and will therefore require additional support and instruction in searching and using academic resources of accounting and
finance nature to support their study. Students will be guided to appropriate resources and will be given sources and resources to support their learning via Moodle. Essential and recommended
reading texts will be annually reviewed and updated by the Module Leader.
Indicative Essential Reading:
Drury, C. (2015) Cost and management accounting. 8th ed. Bedford: Thomson Learning
Indicative Recommended Reading:
Lucey, T. (2010) Management Accounting. 5th Revised edition. Cengage Learning Hilton and Platt (2014) Managerial Accounting, 10th edition, McGraw-Hill. Burns, Quinn, Warren, and Oliveira (2013). Management Accounting, McGraw-Hill. Govindarajan, A., Kraus, H and Nilsson (2014) Management Control Systems, McGraw-Hilll. Zimmerman (2013). Accounting for Decision-making and Control, McGraw-Hill. Horngren, C., Bhimani, A., Datar, S and Foster, G. (2008) Management and Cost Accounting, Prentice-Hall.
20
Seal, W., Garrison, R., Utah, P. and Noreen, E. (2005) Management accounting. 2nd ed. McGraw Hill.
Web-sites www.cimaglobal.com
www.accaglobal.com/students www.bized.co.uk/learn/accounting/management/index.htm
Chartered Institute of Management Accountants (CIMA), www.cimaglobal.com
Institute of Management Accountants (IMA), www.imanet.org http://www.mckinsey.com
www.icaew.co.uk
Journals Via Business Source Elite:
Journal of Management Accounting Research (JMAR) International Journal of Managerial and Financial Accounting (IJMFA)
SSRN Managerial Accounting eJournal UK Management Accounting
Management Accounting Quarterly
American Accounting Association Accounting, Organizations and Society
21
MODULE DATA SET
Module Title: Corporate and Business Law
Module Code: AFU408
Module Summary:
The module will provide a general overview of law relevant to students working in business and finance, and develop knowledge and skills in the understanding of the general legal framework. It will
also identify the essential elements of different legal systems including the main source of law, and apply the appropriate legal rules relating to the law of obligations. Students will gain an appreciation
and understanding of the workings of the legal system, the law of tort, contract law, the law of
agency, employment law and other areas of law that effect businesses.
Semester of Delivery: Semester 2
CATS Value: 20
ECTS Value: 10
Scheduled: 36
Independent: 164 Total Hours for module: 200
Module Leader: Olusegun Dosumu
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory:
BA (Hons) Accounting and Finance
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2016):
QAA Benchmarks in Finance (2016):
QAA (2016) Subject benchmark statement: Accounting 2016. Q.A.A f. H Education. Gloucester, UK.
Available online at: http://www.qaa.ac.uk/en/Publications/Documents/SBS-Accounting-16.pdf. (Accessed 13 March 2018)
QAA. (2016) Subject benchmark statement: Finance 2016. . Q. A. A. f. H. Education. Gloucester, UK. Available online at: http://www.qaa.ac.uk/en/Publications/Documents/SBS-Finance-16.pdf.
(Accessed 13 March 2018)
22
Module Curriculum Led Outcomes:
This module aims to achieve the following objectives:
To enable students understand how the law of Contract and Tort may affect the
commercial world
To understand the overlap between Contract and Tort law
To enable students use relevant legal materials including case law and statutes
To enable students to understand and demonstrate knowledge of the legal systems in the
UK and the principle features of business law
Learning Opportunities:
Students will, by the end of the module, have the opportunity to be able to do the following tasks:
Identify the essential elements of the legal system, including the main sources of law
Recognise and apply the appropriate legal rules relating to the law of obligations
Explain and apply the law relating to employment relationships
Distinguish between alternative forms and constitutions of business organisations
Recognise and compare types of capital and the financing of companies
Describe and explain how companies are managed, administered and regulated
Recognise the legal implications relating to insolvency law
Demonstrate an understanding of corporate fraudulent and criminal behaviour
Indicative Content
Essential elements of the legal system
The law of obligations
Employment law
The formation and constitution of business organisations
Capital and the financing of companies
Management, administration and the regulation of companies
Insolvency law
Corporate fraudulent and criminal behaviour
23
Assessment:
Component 1: 30% Essay (1500 words equivalent)
KIS Category: Coursework
Component 2: 70% 2-hour closed book examination KIS Category: Written
Reading Strategy:
At level 4 it is expected that students will be new to higher education and will therefore require
additional support and instruction in searching and using academic resources of accounting and finance nature to support their study. Students will be guided to appropriate resources and will be
given sources and resources to support their learning via Moodle. Essential and recommended reading texts will be annually reviewed and updated by the Module Leader.
Indicative Essential Reading: Adams A. (2014) Law for Business students, 8th ed, Harlow: Pearson Education Limited.
Cooter and Ulen. (2012) Law and Economics, (6th edition), Harlow: Pearson Education Limited. Macintyre, E. (2014) Business Law, 7th edition, Harlow: Pearson
Indicative Recommended Reading: Posner, R. A. (2014) Economic Analysis of Law, 9th ed, New York: Wolters Kluwer Law & Business.
Shavell, S. (2007) Economic Analysis of Accident Law. Cambridge: Harvard University Press.
Web-sites
http://www.law.harvard.edu/programs/olin_center/papers/pdf/396.pdf
Journals Available on: Dawsonera
Journal of Arts Management Law and Society
Journal of Contemporary Business, Economics and Law
24
MODULE DATA SET
Module Title: Research Methods
Module Code: BEU500
Module Summary:
The module is the first of two modules which prepare students for the Level 6 final project. In this module students will be introduced to the aims, methodologies, research strategies and
methods used in qualitative and quantitative research in Business and Management including practice based research methods. Students will consider ethical guidelines in research and their
importance. This module will enable students to develop understanding, skills and knowledge to
aid progression into research at undergraduate dissertation level as they will be introduced to the knowledge and understanding necessary for the design of a research proposal.
Semester of Delivery: Semester 1
CATS Value: 10
ECTS Value: 5
Contact Hours:
Scheduled: 24
Independent: 76 Placement: 0
Total hours: 100
Module Leader/Tutor: G Rajkhowa
Mode of Delivery: Full-Time and Part-Time
Programmes for which this Module is Mandatory:
BA (Honours) Single Honours Accounting and Finance
BA (Honours) Single Honours Business Management BSc (Honours) Single Honours Economics
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: No
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2007): QAA Benchmarks in Finance (2007):
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf.
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
25
Section A ‘Managing Your Own Resources’, National Occupational Standards Management &
Leadership (2008) http://www.management-standards.org/standards/full-list-2008-national-occupational-standards
Module Curriculum Led Outcomes:
This module aims to:
Equip students with the skills and competences necessary for the presentation of a small
scale individual research proposal
Enable students to understand the difference between different methodological approaches in business and management research
Introduce students to different research methods and discuss their relative merits and
suitability for identified research problems in order to improve skills of data analysis and
self-reflection
Equip students with the understanding of how to conduct a management research proposal ethically
Introduce students to suitable approaches to the presentation and sharing of research
outcomes
Learning Opportunities:
Students will by the end of the module, have the opportunity to:
Identify appropriate approaches for business and management research and ways of accessing evidence related to business and management research
Demonstrate knowledge on the use of different approaches to business management
research design , methods and the use of appropriate research questions
Understand what research ethics are and how to ensure that ethical considerations are in place when conducting research
Plan and present a research proposal through an appropriate medium e.g. presentation
or on-line medium
Assessment:
Component 1: 20% Oral Presentation (10 minutes)
Individual oral presentation of the chosen project, focusing on the methods for the acquisition and evaluation of primary research data
KIS Category: Practical Component 2: 80% Research Methodology (1,500 words)
Students to select a topic suitable for a business and management research project; select an appropriate research strategy and justify
KIS Category: Coursework
Reading Strategy:
Essential and recommended reading texts will be annually reviewed and updated by the Module Leader, any changes in text will be notified to the Subject Area’s Academic Service Librarian.
Module reading lists for students, together with any additional reading requirements (hard copy or electronic) will normally be posted onto the Virtual Learning Environment (VLE) by the Tutor.
Due to both the part-time nature and work-based focus of this programme, Module Leaders will
26
identify and prioritise electronic texts, where available. Students, where appropriate, will be signposted to particular sections or chapters within texts, however such action will be carefully
considered to ensure such practice does not prove detrimental to the aspiration of enhancing students’ research skills. Further, to this students will be actively encouraged to engage with
Journal articles primarily using the electronic journal database ‘Sage Premier’.
Indicative Essential Reading
Saunders, M., Lewis, P., & Thornhill, A. (2015) Research methods for business students. New
York, Pearson Education.
Indicative Recommended Reading
Allan, B. (2009) Study skills for business and management students. Maidenhead, McGraw-
Hill/Open University Blaxter, L., Hughes, C. and Tight, M. (2006) How to research. Maidenhead: McGraw-Hill
Collis, J. and Hussey, R. (2009) Business research: a practical guide for undergraduate and postgraduate students. 3rd edn. Basingstoke: Palgrave Macmillan. Cassell, C. (2015) Conducting research interviews for business and management students. Ekinci, Y. (2015) Designing research questionnaires: for business and management students. Hancock, D. R. and Algozzine, R. (2011) Doing case study research: a practical guide for beginning researchers. 2nd edn. North Carolina: Teacher’s College Press Quinlan, C. (2011) Business research methods. Andover, Hampshire, UK, South-Western Cengage
Learning..
Robson, C. (2011) Real world research: a resource for social scientists and practitioner-researchers. 3rd edn. Bognor Regis: Wiley Blackwell.
Journals
Via Business Source Elite:
International Journal of Innovation Management
Management Science Management Review
27
MODULE DATA SET
Module Title: Applications of Research
Module Code: BEU520
Module Summary:
This module will enable students to develop understanding, skills and knowledge to aid progression into research at undergraduate dissertation level which will be focused on their
development of a specific topic within the Business and Management discipline. Students will be introduced to the knowledge and understanding necessary for the design of a written research
proposal and further develop skills appropriate for the development of a research proposal
including proposal focus, aims and objectives, literature evaluation, research planning and academic writing.
Semester of Delivery: Semester 2
CATS Value: 10
ECTS Value: 5
Contact Hours:
Scheduled: 24
Independent: 76 Placement: 0
Total hours: 100
Module Leader/Tutor: G Rajkhowa
Mode of Delivery: Full-Time and Part Time
Programmes for which this Module is Mandatory:
BA (Honours) Single Honours Accounting and Finance
BA (Honours) Single Honours Business Management BSc (Honours) Single Honours Economics
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: No
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards: QAA Benchmarks in Accounting (2007):
QAA Benchmarks in Finance (2007):
28
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf. http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Section A ‘Managing Your Own Resources’, National Occupational Standards Management &
Leadership (2008) http://www.management-standards.org/standards/full-list-2008-national-
occupational-standards
Module Curriculum Led Outcomes:
This module aims to help students:
Develop a research proposal in terms of focus, aims and objectives, literature evaluation
and academic writing
Appreciate the importance and purpose of a critical literature review to a management
research project
Understand how to conduct a management research proposal ethically
Develop their analytical and reflective skills
Learning Opportunities:
Students should, by the end of the module, be able to:
Understand how to develop a management research proposal using tools such as a context theory matrix to determine dissertation topic choice
Determine the suitability of their dissertation topic choice
Critically review literature sources
Assessment:
Component 1: 20% Oral presentation (10 minutes)
Individual oral presentation of a chosen project addressing its aims, objectives, literature review and reflection on its suitability and practicability as a full scale dissertation
KIS Category: Practical
Component 2: 80% Literature Review (1,500 words)
Students to select a topic suitable for a business and management research project; state focus, aim and objectives and conduct a literature review
KIS Category: Coursework
Reading Strategy:
Essential and recommended reading texts will be annually reviewed and updated by the Module Leader, any changes in text will be notified to the Subject Area’s Academic Service Librarian.
Module reading lists for students, together with any additional reading requirements (hard copy
or electronic) will be posted onto the Virtual Learning Environment (VLE) by the Tutor. Due to both the part-time nature and work-based focus of this programme Module Leaders will identify
and prioritise electronic texts, where available. Students, where appropriate, will be signposted to particular sections or chapters within texts, however such action will be carefully considered to
ensure such practice does not prove detrimental to the aspiration of enhancing students’ research skills. Further, to this students will be actively encouraged to engage with Journal articles
primarily using the electronic journal database ‘Sage Premier’.
Indicative Essential Reading
29
Saunders , M., Lewis, P., & Thornhill, A. (2015) Research methods for business students. New York, Pearson Education.
Indicative Recommended Reading
Blaxter, L., Hughes, C. and Tight, M. (2006) How to research. Maidenhead: McGraw-Hill Collis, J. and Hussey, R. (2009) Business research: A practical guide for undergraduate and postgraduate students. 3rd edn. Basingstoke: Palgrave Macmillan Fisher , C. M., & Fisher, C. M. (2007) Researching and writing a dissertation: a guidebook for business students. Harlow, Financial Times Prentice Hall. Hancock, D. R. and Algozzine, R. (2011) Doing case study research: a practical guide for beginning researchers. 2nd edn. North Carolina: Teacher’s College Press.
Robson, C. (2011) Real world research: a resource for social scientists and practitioner-researchers. 3rd edn. Bognor Regis: Wiley Blackwell.
Winstanley, C. (2010) Writing a Dissertation For Dummies, UK Edition. Hoboken, John Wiley & Sons.
Journals
Via Business Source Elite:
International Journal of Innovation Management Management Science
Management Review
30
MODULE DATA SET
Module Title: Work Related Learning
Module Code: PLU512
Module Summary:
This year-long module offers learners the opportunity to apply and explore knowledge within a
work-based context, through the mode of work place learning. The placement supervisor in the work place will negotiate the focus for the learner’s role on placement, with the learner. Students
complete 100 hours in the work setting. The learner will reflect critically on different dimensions of the work place setting. This module provides an opportunity for students wishing to attain
National Professional recognition with the Teaching and Learning Academy (TLA) to complete an
AMTLA project. The module will also provide the opportunity for those students interested in going on to the PGCE programme to gain support and guidance with the PGCE application process.
Semester of Delivery: Year-long
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 8
(plus up to a further 3 optional hours for those particularly interested in applying for a Primary or Secondary PGCE programme)
Independent: 92 Placement: 100
Total: 200
Module Leader: Dr Simon Bicknell
Mode of Delivery: Blended learning
Programmes for which this Module is Mandatory:
All Undergraduate programmes, with the exception of UG ITE, Early Childhood Education and Care and Youth and Community Work.
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: No
Pre-Requirements: PLU404 (Introduction to Work Related Learning), or equivalent.
Relevant Benchmarks/National Occupational Standards:
QAA UK Quality Code for Higher Education, Chapter B4 http://www.qaa.ac.uk/Publications/InformationAndGuidance/Documents/B4.pdf
31
Module Curriculum Led Outcomes:
This module aims to:
Encourage students to take responsibility for initiating, directing and managing their own placement/work experience in a workplace setting.
Encourage students to work constructively with their workplace supervisor and university
placement tutor, taking ownership of the placement/work experience and of their independent learning throughout.
Enable students to negotiate the relationship between academic theory and their
understanding of workplace settings and their roles within those settings.
Encourage students to reflect critically on their experiences.
Encourage students to produce a reflective digital resource aimed at an external audience, to contribute towards work and study transitions.
Learning Opportunities:
Students will, by the end of the module, have had the opportunity to:
1. Secure, negotiate and undertake a specific role in a workplace setting.
2. Evaluate features of the workplace setting and their role within it.
3. Critically evaluate the learning opportunities provided by the workplace experience and understand that learning will benefit current and lifelong learning, values and
future employability. 4. Present a creatively engaging argument within an appropriate digital medium for an
external audience, which critically reflects upon an issue or interrelating issues affecting the workplace setting.
Assessment:
Gatekeeper assessment: Placement Registration Form
KIS Category: Coursework
This ‘gatekeeper’ assessment is a pass/fail component. Students must successfully complete the Placement Registration Form in order to progress with the module. Failure to pass this
‘gatekeeper’ assessment will normally mean that students fail the module.
Component 1: 60% Work Placement Reflection (2500 words)
KIS Category: Coursework
Component 2: 40% Work Placement Evaluation: Digital resource (1500 word equivalent) KIS Category: Coursework
Reading Strategy:
The following reading is intended to support learners in evaluating features of the workplace setting (purpose, structure and values) and their role within it [component 1]:
32
Association of Graduate Recruiters (1995) Skills for graduates in the 21st century. Cambridge: Association of Graduate Recruiters.
Beck, K. (2005) Assertiveness at work: a guide to handling awkward situations. London: McGraw-
Hill.
Buchanan, D.A. (2013) Organizational behaviour (8th edition). Harlow: Pearson.
Cherniss, C. and Goleman, D. (eds) (2001) The emotionally intelligent workplace. San Francisco:
Jossey Bass Ltd.
Fanthome, C. (2004) Work placements: a survival guide for students. Basingstoke: Palgrave.
Hays, J. (2002) Interpersonal skills at work. London: Routledge.
Helyer, R. (2010) The work-based learning student handbook. Basingstoke: Palgrave macmillan.
Midwinter, D. and Whatmore, T. (2011) Positive placements. London: Continuum.
Mullins, L.J. (2013) Management and organisational behaviour (10th edition). Harlow: FT Publishing.
Neugebauer, J. (2009) Making the most of your placement. London: Sage.
The following reading is intended to support learners in evaluating the learning opportunities
provided by the workplace experience and how that learning will benefit current and lifelong learning, values and future employability [component 1]:
Bolton, G. (2014) Reflective practice (4th edition). London: Sage.
Boud, D., Keogh, R. and Walker, D. (1985) Reflection: turning experience into learning. London: Kogan Page.
Fook, J. and Gardner, F. (2007) Practising critical reflection. Milton Keynes: Open University Press.
Hind, D. W. G. and Moss, S. (2005) Employability skills. Sunderland: Business Education.
Holland, S. and Hager, P.J. (2006) Graduate attributes, learning and employability. Dordrecht: Springer.
Knight, P. (2004) Learning, curriculum, and employability in higher education. London: RoutledgeFalmer.
Moon, J.A. (2004) A handbook of reflective and experiential learning: theory and practice. London:
RoutledgeFalmer.
Roberts, L. (2006) After you graduate: finding and getting work you will enjoy. Maidenhead: Open
University Press.
Smale, B. (2009) How to succeed at university: an essential guide to academic skills and personal development. London: Sage.
Teichler, U. (2007) Careers of university graduates: views and experiences in comparative perspectives. Dordrecht: Springer.
33
Trought, F. (2012) Brilliant employability skills: how to stand out from the crowd in the graduate job market. Harlow: Prentice Hall.
The following reading is intended to support learners to examine an issue affecting the workplace setting [component 2]:
Brennan, J. (1993) Students, courses and jobs: the relationship between higher education and the labour market. London: Jessica Kingsley.
Brown, P. (1994) Higher education and corporate realities: class, culture and the decline of graduate careers. London: U.C.L.
Brown, P. (2004) The mismanagement of talent: employability and jobs in the knowledge economy. Oxford: Oxford University Press.
Furlong, A. (2005) Graduates from disadvantaged families: early labour market experiences.
Bristol: Policy Press for the Joseph Rowntree Foundation.
Strangleman, T. (2008) Work and society. London: Routledge.
*Please note that subject areas will provide further guidance regarding relevant reading for specific work sectors and types. The following journals may contain articles appropriate for this module:
British Journal of Sociology of Education
Higher Education Research & Development
Journal of Education and Work
Research in Post-Compulsory Education
Work, Employment and Society
Studies in Higher Education
34
MODULE DATA SET
Module Title: Financial Reporting
Module Code: AFU503
Module Summary: This module builds on the foundations provided at Level 4 and develops the capacity to conceptualise problems and create reasoned value judgments and opinions and to solve
practical problems. Critical reasoning and rational analysis is developed throughout this module. It will
develop technical accounting knowledge whilst contextualising it within a broader regulatory framework. It will provide knowledge on the role of financial reporting and its use to stakeholders and
the application of accounting standards in the preparation of financial statements. It will enable students 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.
Semester of Delivery: 1
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 36
Independent: 164 Total 200
Module Leader/Tutor: John Perkins
Mode of Delivery: Full Time and Part Time
Programmes for which this Module is Mandatory: BA (Hons) Accounting & Finance
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2007): QAA Benchmarks in Finance (2007):
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf. http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Review accounting systems, National Occupational Standards Accounting & Finance
(2012)
http://nos.ukces.org.uk/Pages/results.aspx?u=http%3A%2F%2Fnos%2Eukces%2Eorg%2Euk&k=finance#k=accounting%20and%20finance
35
Module Curriculum Led Outcomes: This module aims to provide students with:
Critical understanding of interpreting accounting disclosure and financial reporting standards
Critical appreciation of policies in financial reporting
The ability to prepare accounting statements in compliance with IFRS
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Develop an ability to critically analyse and interpret the accounting disclosure requirements of
the Companies Acts and relevant Financial Reporting Standards
Critically discuss the theoretical justification of the policies advocated in financial reporting
standards and to identify and appreciate alternative approaches
Demonstrate the ability to prepare accounting statements in compliance with international financial reporting standards
Indicative content:
The legal basis and financial structure of limited liability companies
The disclosure requirements of published financial reports and statements for limited liability
companies. The preparation of published accounts
The role of the external auditor
The development of the conceptual framework including the IASB Framework
Appraisal of accounting information for different user groups and their needs, together with a
consideration of social and ethical reporting
The Regulatory Framework of Accounting in the UK, including the work of the ASB, IASB, and, where relevant, FASB
Assessment:
Component 1: 30% Coursework (2000 words equivalent)
KIS Category: Coursework
Component 1: 70% 2.5-hour closed book examination KIS Category: Written
Reading Strategy: At level 5 students are expected to be more independent as learners and are expected to
independently source some material to support their own directed learning. Students will be guided to appropriate resources and will be given sources and resources to support their learning via Moodle.
Essential and recommended reading texts will be annually reviewed and updated by the Module
Leader.
Indicative Essential Reading: Melville, A. (2015) International Financial Reporting: A Practical Guide. 5th ed. Harlow: Pearson
Education Limited
Elliott, J. and Elliott, J. (2015) Financial Accounting and Reporting. 17th ed. FT Prentice Hall IASB, (2015) International Financial Reporting Standards – framework for the preparation and
presentation of financial statements.
Indicative Recommended Reading:
Alexander, D., Britton, A and Jorissen, A. (2014) International Financial Reporting and Analysis. 6th ed. London: Cengage Learning.
36
Picker, R., Leo, K., Loftus, J., Wise, V., Clark, K. and Alfredson, K. (2013) Applying International Financial Reporting Standards, 3rd ed. Milton, Australia: John Wiley & Sons Australia, Ltd.
Available on:
Accountancy Education
http://www.accountingeducation.com
The International Accounting Standards Board
http://www.iasb.org/ The Accounting Standards Board
http://www.frc.org.uk/asb/
Journals Via Business Source Elite:
Via Business Source Premier
Financial Analysis Made Easy (FAME)
Accounting Auditing and Accountability Accounting Organisation and Society
Accounting Horizons
The Journal of ICAEW Student Accountant, ACCA
Accounting Review British Accounting Review
Critical Perspectives on Accounting European Accounting Review
International Journal of Accounting
Journal of Accounting Research Review of Accounting and Finance
37
MODULE DATA SET
Module Title: Management Accounting & Decision-making
Module Code: AFU 504
Module Summary: The module enables students to apply tools and techniques to make informed decisions focused on financial resources, ensuring these are in line with business need. Students will
be required to analyse financial statements to inform management decision making, as well assessing
capital investments. Ethical supply chain management to meet organisational objectives will also be considered.
Semester of Delivery: 2
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 36
Independent: 164 Total 200
Module Leader/Tutor: Olusegun Dosumu
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory: BA (Honours) Single Honours Accounting and Finance
Single Honours Business Management
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards: QAA Benchmarks in Accounting (2007):
QAA Benchmarks in Finance (2007): http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf.
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Manage finance for facilities management, National Occupational Standards Management Accounting
(2012) http://nos.ukces.org.uk/Pages/results.aspx?u=http%3A%2F%2Fnos%2Eukces%2Eorg%2Euk&k=fina
nce#k=management%20accounting
38
Module Curriculum Led Outcomes:
This module aims to provide students with:
Critical understanding of the language of finance and analysis of financial accounting
statements
Critical appreciation of budgeting and costing techniques Critical appreciation of how to select suppliers ethically and manage subsequent relationships
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Demonstrate a critical understanding of the role of the component parts of a financial
statement and analyse sustainable performance
Conduct comparative evaluation of budgeting and costing techniques
Demonstrate knowledge of key financial legislation that applies to the first-line or middle
management role
Critically evaluate approaches to select suppliers ethically and equitably and recommend a strategy to sustain the subsequent relationship
Assessment:
Component 1: 100% 3-hour closed book examination
KIS Category: Written
Reading Strategy: Essential and recommended reading texts will be annually reviewed and updated by the Module
Leader, any changes in text will be notified to the Subject Area’s Library Liaison Officer. Module
reading lists for students, together with any additional reading requirements (hard copy or electronic) will be posted onto the Moodle website by the Tutor. Due to both the part-time nature and work-
based focus of this programme Module Leaders will identify and prioritise electronic texts, where available. Students, where appropriate, will be signposted to particular sections or chapters within
texts, however such action will be carefully considered to ensure such practice does not prove
detrimental to the aspiration of enhancing students’ research skills. Further, to this students will be actively encouraged to engage with Journal articles primarily using the electronic journal database
‘Sage Premier’.
Indicative Essential Reading: Drury, C. (2015) Cost and management accounting. 8th ed. Bedford: Thomson LearningAtrill, P.,
McLaney, E. (2011) Accounting and Finance for Non-Specialists. 7th ed. Harlow: FT: Prentice-Hall
Indicative Recommended Reading:
Lucey, T. (2010) Management Accounting. 5th Revised edition. Cengage Learning Hilton and Platt (2014) Managerial Accounting, 10th edition, McGraw-Hill.
Seal, W., Garrison, R., Utah, P. and Noreen, E. (2005) Management accounting. 2nd ed. McGraw Hill.
Burns, Quinn, Warren, and Oliveira (2013). Management Accounting, McGraw-Hill. Horngren, C., Bhimani, A., Datar, S and Foster, G. (2008) Management and Cost Accounting,
Prentice-Hall. Govindarajan, A., Kraus, H and Nilsson (2014) Management Control Systems, McGraw-Hilll.
Zimmerman (2013). Accounting for Decision-making and Control, McGraw-Hill. Ager, C. (2005) Capital Investment and Financing: A Practical Guide to Financial Evaluation. Harlow:
Butterworth Heinemann
Lysons, K, Farrington, B. (2012) Purchasing and Supply Chain Management. 8th edn. Harlow: Pearson Education Ltd.
39
Rankine, D., Stedman, G., Bomer, M. (2003) Due Diligence: Definitive steps to successful business combinations. Harlow: Pearson Education
Web-sites
www.cimaglobal.com
www.accaglobal.com/students www.bized.co.uk/learn/accounting/management/index.htm
Chartered Institute of Management Accountants (CIMA), www.cimaglobal.com Institute of Management Accountants (IMA), www.imanet.org
http://www.mckinsey.com
www.icaew.co.uk
Journals Via Business Source Elite:
Journal of Management Accounting Research (JMAR)
International Journal of Managerial and Financial Accounting (IJMFA)
SSRN Managerial Accounting eJournal UK Management Accounting
Management Accounting Quarterly American Accounting Association
Accounting, Organizations and Society
40
MODULE DATA SET
Module Title: Personal and Business Taxation
Module Code: AFU505
Module Summary: The module will provide students with an understanding of the operation of
the UK tax system. Students will develop technical skills to produce income and corporation tax computations. The module will also help to develop the technical skills needed to produce tax
computations for companies and individuals. During the module, students will study systems for self-assessment, payment of tax and penalties and overseas aspects such as operating abroad,
taxation of foreign income, transfer pricing provisions and double tax relief.
Semester of Delivery: 1
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 36 Independent: 164
Total 200
Module Leader/Tutor: Philip Cullen
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory: Single Honours Accounting and Finance
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: No
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards: QAA Benchmarks in Accounting (2007):
QAA Benchmarks in Finance (2007):
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf. http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Calculate business and personal tax, National Occupational Standards Accounting & Finance
(2012)
http://nos.ukces.org.uk/Pages/results.aspx?u=http%3A%2F%2Fnos%2Eukces%2Eorg%2Euk&k=accountancy%20and%20finance#k=accountancy%20and%20taxation
Module Curriculum Led Outcomes:
41
This module aims to equip students with the knowledge, understanding and skills to:
Critically understand the nature of the tax relating to individuals and businesses, whether
unincorporated or incorporated, in the context of the UK tax system
Analyse critically the nature of tax planning, through an overview of the relevant case law
Appreciate the basis of taxation for unincorporated businesses, including an understanding of the basis of taxation in the opening and closing years of a business
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Demonstrate critically an understanding of the nature of a personal tax computation
including employment income
Calculate the taxation and National Insurance costs of different forms of remuneration for directors and employees
Demonstrate critically an understanding of the basis of taxation of companies
Appreciate the basis of taxation in the opening and closing years of a business
Indicative content:
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
Assessment:
Component 1: 70% 2.5-hour closed book examination
KIS Category: Written Component 2: 15% coursework (1000 words equivalent)
KIS Category: Coursework
Component 3: 15% 1-hour test
KIS Category: Written Reading Strategy:
At level 5 students are expected to be more independent as learners and are expected to independently source some material to support their own directed learning. Students will be
guided to appropriate resources and will be given sources and resources to support their learning via Moodle. Essential and recommended reading texts will be annually reviewed and updated by
the Module Leader.
Indicative Essential Reading: Melville, A. (2015) Taxation: Finance Act, 2015, London: Pitman Publishing
Indicative Recommended Reading
Hommer, A. and Burrows, R. (2008) Tolley’s Tax Cases. LexisNexis Butterworth
Dolton, A and Walton, K. (2008) Tolley’s Tax Cases. LexisNexis Butterworth ICAEW (2006) Guide to Professional Ethics, London: ICAEW.
Internet-based resources Available on:
42
http://www.hmrc.gov.uk http://www.hmrc.gov.uk/thelibrary/manuals-a-z.htm
http://www.tax.org.uk
Journals Via Business Source Elite:
Tax Journal
Journal of Accounting and Taxation Journal of International Accounting, Auditing and Taxation
The Journal of Taxation
International Journal of Accounting and Taxation (IJAT) Tax planning international
Journal of international tax, trust and corporate planning
43
MODULE DATA SET
Module Title: Corporate Financial Management
Module Code: AFU506
Module Summary: This module is designed to give students a deeper knowledge of theory and practice in the key aspects of corporate finance, and allows them to explore how various aspects
of corporate finance are inter-related. Students 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.
Semester of Delivery: 2
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 36
Independent: 164 Total 200
Module Leader/Tutor: Dr David Jenkins
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory: BA (Hons) Accounting and Finance
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2007): QAA Benchmarks in Finance (2007):
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf. http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Advise individual or corporate investment clients on investment strategy and investment selection, National Occupational Standards Accounting & Finance (2012)
http://nos.ukces.org.uk/PublishedNos/FSPISM25.pdf#search=corporate%20financial%20management
Module Curriculum Led Outcomes:
44
This module aims to equip students with the knowledge, understanding and skills to:
Identify the various sources of finance for an organisation
Understand the key introductory considerations and range of techniques that need to be utilised to achieve affective financial management within an organisation
Distinguish between the most appropriate source of finance
Understand the techniques used in appraising capital investment
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Critically demonstrate an understanding of the key introductory considerations and range
of techniques that need to be utilised to achieve effective financial management within an organisation
Demonstrate critically the ability to evaluate the effect of different sources of finance on
an organisation
Demonstrate critically the ability to evaluate and critique potential capital investment and
working capital policies by applying a variety of appropriate techniques.
Indicative content:
The role and purpose of the financial management function
Alternative sources of business finance
Basic investment appraisal techniques
Working capital management techniques
Assessment:
Component 1: 70% 3-hour closed book examination
KIS Category: Written Component 1: 30% Coursework (2000 words equivalent)
KIS Category: Coursework Reading Strategy: At level 5 students are expected to be more independent as learners and are expected to
independently source some material to support their own directed learning. Students will be guided to appropriate resources and will be given sources and resources to support their learning
via Moodle. Essential and recommended reading texts will be annually reviewed and updated by
the Module Leader.
Indicative Essential Reading: Pike, R., Neale, B and Linsley, P. (2015) Corporate Finance and Investment. Decisions and
Strategies, 8th Edition, Harlow: Pearson Education Limited.
Brealey, R.A., Myers, S.C. and Allen, F. (2014) Principles of Corporate Finance, 11th (International) Edition, Berkshire: McGraw-Hill.
Indicative Recommended Reading
Berk J. and DeMarzo P. (2013) Corporate Finance, 3rd Edition, Essex: Pearson Education Limited.
Arnold, G. (2012) Corporate Financial Management, 5th ed. Harlow: Pearson Education Limited Watson, D. and Head, A. (2013) Corporate Finance: Principles and Practice. 6th ed. Harlow:
Pearson Education Limited Van Horne, J and Wachowitz, J. (2008) Fundamentals of Financial Management. 13th ed. Harlow:
Pearson Education Limited
45
Hillier, D., Ross, S., Westfield, R., Jaffe, J., and Jordan, B. (2010) Corporate Finance, 1st European Edition, London: McGraw-Hill
Internet-based resources
Available on:
Accountancy Education
http://www.accountingeducation.com
Journals: Via Business Source Elite:
Via Business Source Premier
Financial Analysis Made Easy (FAME)
Student Accountant ACCA Accountancy ICAEW
Accounting and Business ACCA
Financial Matters Financial Accountability and Management
Financial A||Management CIMA Financial Management (Tampa)
Journal of Business, Finance and Accounting Strategic Finance
46
MODULE DATA SET
Module Title: Final Business Project and Critical Evaluation
Module Code: BEU601
Module Summary: The final project and critical evaluation will be structured to assess the knowledge and understanding
by means appropriate to individual students, though all approaches will lead to the production of a
significant piece of work that involves the demonstration of advanced practice in business management and/or original small research. All approaches will be accompanied by a critical self-
evaluation of the outcomes achieved.
Semester of Delivery: 1 and 2
CATS Value: 40
ECTS Value: 20
Contact Hours
Scheduled: 48 Independent: 352
Total 400
Module Leader: John Perkins
Mode of Delivery: Full and part-time
Programmes for which this Module is Mandatory: None
Programmes where this Module may be taken as an Option:
BA Business Management
BSc Economics BA Sports Management
BA (Honours) Single Honours Accounting and Finance
Normally Available to Exchange Students: Yes
Pre-Requirements: Level 4 and level 5 of this programme or equivalent
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2007):
QAA Benchmarks in Finance (2007): http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf.
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Section A ‘Managing Your Own Resources’, National Occupational Standards Management & Leadership (2008) http://www.management-standards.org/standards/full-list-2008-national-
occupational-standards
Module Curriculum Led Outcomes:
47
This module aims to:
Provide an integrative structure to enable student’s ability to identify, analyse and critically
evaluate research evidence related to a selected area of business management
Provide students with a critical awareness of appropriate and ethically sound research methods in relation to identified research or operational purposes and justify their use
Embed a perceptive ability to work constructively with an advisory tutor, recognizing that the
content and execution of the project belongs to the student
Provide an opportunity to further enhance the ability of the student to discover, analyse, evaluate, synthesise and present a solution to a business management problem or enquiry
Learning Opportunities: Students will, by the end of the module, have the opportunity to:
Formulate clearly a research question and/or an issue of advanced practice
Critically and rigorously interrogate the literature available to them around their focal problem and identify current key concepts and knowledge
Apply existing knowledge to a contextualized problem and identify gaps in current knowledge
pertaining to that problem
Critically and rigorously interrogate the literature on potentially successful approaches to elicit
knowledge comprising these gaps
Execute effectively and efficiently a chosen approach to data elicitation
Analyse and evaluate appropriately situated knowledge contained in outcomes of data elicitation
Propose further action to implement advanced practice supported by the outcomes of the
enquiry, including consideration of risk involved and approaches to its management
Reflect upon the learning process embedded in the completion of their final project and identify a strategy for further personal development and lifelong learning
Assessment:
Component 1 - 30% Literature Review (3000 words)
KIS Category: Coursework
Component 2 - 60% Final Project (10,000 - 12,000 words or equivalent)
KIS Category: Coursework
Component 3 - 10% Viva-Voce Examination (15 minutes)
KIS Category: Practical
Reading Strategy: Essential and recommended reading texts will be annually reviewed and updated by the Module
Leader, any changes in text will be notified to the Subject Area’s Library Liaison Officer. Module reading lists for students, together with any additional reading requirements (hard copy or electronic)
will be posted onto the Moodle website by the Tutor. Module Leaders will identify and prioritise
electronic texts, where available. Students, where appropriate, will be signposted to particular sections or chapters within texts, however such action will be carefully considered to ensure such
practice does not prove detrimental to the aspiration of enhancing students’ research skills. Further, to this students will be actively encouraged to engage with Journal articles.
Indicative Reading: Easterby-Smith, M.,Thorpe, R. and Jackson, P. (2012) Management Research, 4th Ed. London: SAGE
Publications Ltd.
48
Saunders, M.N, Lewis, P.,Thornhill, A.(2009) Research methods for business students, 5th ed. Pearson Education
Collis, J. and Hussey, R. (2009) Business research: A practical guide for undergraduate and postgraduate students. 3rd Ed. Basingstoke: Palgrave.
Jankowicz, D. (2005) Business Research Projects. Abingdon: Thomson Learning.
Robson, C. (2011) Real World Research. 3rd Ed. Chichester: Wiley Blackwell. Sekaran, U., Bougie, R. (2013) Research Methods for Business: A skills-based approach.6th Ed.
Chichester: Wiley.
49
MODULE DATA SET
Module Title: Negotiated Work-based Research Project
Module Code: PLU601
Module Summary:
This module offers students the opportunity to build on their level 5 work placement through the more developed application of a negotiated work-based research project. Students will agree with
their placement tutor and workplace mentor a brief for a project which addresses a need within
the organisation. Learners should complete a minimum of 100 hours in the work place. It is in the spirit of this module that wherever possible, the focus will be on social or community / sustainable
development.
Semester of Delivery: Year-long (with the option to begin placement from November)
CATS Value: 40
ECTS Value: 20
Contact Hours:
Scheduled: 24 Independent: 276
Placement: 100 Total: 400
Module Leader: Dr Simon Bicknell
Mode of Delivery: Work-based learning, small-group seminars, one-to-one supervision, distance learning
Programmes for which this Module is Mandatory: None
Programmes where this Module may be taken as an Option:
Normally Available to Exchange Students: No
Pre-Requirements: Completion of Work Placement (PLU502).
Relevant Benchmarks/National Occupational Standards:
QAA UK Quality Code for Higher Education, Chapter B4 http://www.qaa.ac.uk/Publications/InformationAndGuidance/Documents/B4.pdf
Module Curriculum Led Outcomes: This module aims to:
50
Enable students to take responsibility for initiating, directing and managing a negotiated work-based research project
Encourage students to use appropriate work-based research methods
Enable students to work collaboratively in a work setting, establishing continuity from
their previous work placement and offering tangible evidence of building on this prior experience, where possible
Generate confidence and security in students’ employability on graduation
Encourage students to produce a reflective digital artefact aimed at an external
audience, to contribute towards work and study transitions
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Secure, negotiate and design a work-based research project
Develop an understanding of, and apply, research methods that are appropriate to work-
based contexts
Interpret gathered information
Make a clear and productive contribution to the organization through the development of recommendations arising from the work-based research project
Present a creatively engaging argument within an appropriate eportfolio environment
Assessment:
Component 1: 100% Negotiated work-based research project report, uploaded to an eportfolio (Equivalent to 6000 words)
The project report should:
demonstrate that you have consulted with the host organization when negotiating a topic
and designing and carrying out the project;
have clear aims and objectives;
utilise appropriate research methods;
demonstrate familiarity with literature related to your topic
include recommendations to the host organisation, based on the outcomes or findings of your research project
correctly reference sources
evaluate your approach to the project
A detailed table showing specific assessment criteria is available in the assignment brief for this
module.
KIS Category: Coursework
Reading Strategy:
The following reading is intended to support learners designing a work-based research
project:
Costley, C., Elliot, G. C. and Gibbs, P. (2010) Doing work based research: approaches to enquiry for insider-researchers. London: Sage
Costello, P. (2011) Effective Action Research. London: Continuum
Denscombe, M. (2009) Ground rules for social research: guidelines for good practice. Maidenhead: Open University Press
Oliver, P. (2012) Succeeding with your literature review. Maidenhead: Open University Press
51
The following reading is intended to provide support to develop an understanding of, and apply, research methods that are appropriate to work-based contexts. For discipline-
focussed guidance, please contact the Subject Lead Tutor for your subject area:
Bell, J. (2010) Doing your Research Project. Maidenhead: Open University Press
Dawson, C. (2009) Introduction to research methods: a practical guide for anyone undertaking a research project. Oxford: How to books
Walliman, N. (2011) Research methods: the basics. Oxford: Routledge
The following reading is intended to assist learners in being able to make recommendations arising from the work-based research project to the host organisations:
Reid, M. (2012) Report writing. Basingstoke: Palgrave Macmillan Thody, A. (2006) Writing and presenting research. London: Sage
52
MODULE DATA SET
Module Title: Advanced Financial Reporting
Module Code: AFU602
Module Summary: The module aims to develop from previous studies a comprehensive understanding of theory and
best current practice of financial reporting, with particular emphasis on current and controversial
issues in financial reporting. It will also develop a capacity for critical reasoning and rational analysis, the ability to conceptualise problems, create reasoned value judgments and opinions and the ability
to solve practical problems.
Semester of Delivery: 1
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 36
Independent: 164 Total: 200
Module Leader: Olusegun Dosumu
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory: BA (Hons) Accounting and Finance
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2007): QAA Benchmarks in Finance (2007):
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf. http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Review accounting systems, National Occupational Standards Accounting & Finance
(2012)
http://nos.ukces.org.uk/Pages/results.aspx?u=http%3A%2F%2Fnos%2Eukces%2Eorg%2Euk&k=finance#k=accounting%20and%20finance
53
Module Curriculum Led Outcomes:
This module aims to deal with professional complexity, whereby a more holistic approach to leadership is required; one that draws together paradigms that are notionally treated theoretically as
separate into an interrelated network of approaches that aids graduates to innovatively deal with the
wide ranging complexity and uncertainty they will be faced with once they leave university.
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Demonstrate a critical understanding of the advanced aspects of generally accepted
international accounting principles and techniques and supporting theory
Evaluate and challenge current and accepted accounting theory
Critically evaluate contemporary accounting issues and their effect on the further
development of financial reporting
Demonstrate critically the ability to prepare accounting statements in compliance with international financial reporting standards, discussion documents and exposure drafts
Assessment:
Component 1: 30% Coursework (2000 words equivalent)
KIS Category: Coursework
Component 2: 70% 3-hour closed book examination
KIS Category: Written
Indicative Content:
The regulatory framework; the framework for the preparation and presentation of financial
statements; conceptual frameworks; the evaluation of various types of accounting theory
Recently issued international financial reporting standards; the more advanced standards, exposure drafts; current and/or controversial financial reporting issues
Corporate governance and corporate social responsibility Problems of income, capital and value measurement, the importance of capital maintenance,
accounting for changing price levels and the strategic financial effects of depreciation in the value of money
Reading Strategy: At level 6 it is expected that students will be independent learners and have the ability to search for
and gather literature in a variety of forms to support their independent studies. Students will therefore be expected to search, evaluate and critique a variety of sources based on the module
topics. Essential and recommended reading texts will be annually reviewed and updated by the
Module Leader.
Indicative Essential Reading: Melville, A. (2015) International Financial Reporting: A Practical Guide. 5th ed. Harlow: Pearson
Education Limited
Elliott, J. and Elliott, J. (2015) Financial Accounting and Reporting. 17th ed. FT Prentice Hall IASB, (2015) International Financial Reporting Standards – framework for the preparation and
presentation of financial statements.
Indicative Recommended Reading: Picker, R., Leo, K., Loftus, J., Wise, V., Clark, K. and Alfredson, K. (2013) Applying International
Financial Reporting Standards, 3rd ed. Milton, Australia: John Wiley & Sons Australia, Ltd.
54
Alexander, D., Britton, A., Jorissen, A., Hoogendoorn, M. and Van Mourik, C. (2014) International Financial Reporting and Analysis. 6th ed. London: Cengage Learning.
Dunn, J. and Stewart, M. (2014) Advanced Financial Reporting and Analysis. Chichester: Wiley International.
Journals
Via Business Source Elite:
Accounting Auditing and Accountability Accounting Organisation and Society
Accounting Horizons
The Journal of ICAEW Student Accountant, ACCA
Accounting Review British Accounting Review
Critical Perspectives on Accounting
European Accounting Review International Journal of Accounting
Journal of Accounting Research Review of Accounting and Finance
Internet-based resources
Available on:
Accountancy Education
http://www.accountingeducation.com
The International Accounting Standards Board
http://www.iasb.org/ The Accounting Standards Board
http://www.frc.org.uk/asb/
55
MODULE DATA SET
Module Title: Financial Analysis
Module Code: AFU603
Module Summary:
This module aims to equip the students with the knowledge and skills expected of the financial manager in relation to investment, financing and dividend policy decisions. It will provide students
with the necessary managerial tools and techniques required in order to undertake a strategic
analysis and review of their organisational environment and develop a suitable plan to lead the organisation into the future.
Semester of Delivery: 2
CATS Value: 20
ECTS Value: 10
Contact Hours: Scheduled: 36
Independent: 164
Total 200
Module Leader/Tutor: Dr David Jenkins
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory:
BA (Hons) Accounting and Finance
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2007):
QAA Benchmarks in Finance (2007): http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf.
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Advise individual or corporate investment clients on investment strategy and investment selection, National Occupational Standards Accounting & Finance (2012)
http://nos.ukces.org.uk/PublishedNos/FSPISM25.pdf#search=corporate%20financial%20managemen
t
Module Curriculum Led Outcomes:
56
This module aims to equip students with the knowledge, understanding and skills to:
Identify the various techniques to be utilised in business and asset valuations
Understand the key introductory considerations and range of techniques that need to be utilised to achieve effective financial management within an organisation
Understand the techniques used in appraising capital investment
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Demonstrate a critical understanding of the key considerations and range of techniques
that need to be utilised to achieve effective financial management within an organisation
Evaluate critically the relevance of a range of methods to establish business and asset valuations and the significance of the cost of capital
Evaluate critically the impact of different sources of finance on the cost of capital using
suitable calculations and to compute business and asset valuations using a range of
methods
Indicative content
Investment appraisal involving inflation, taxation, risk and uncertainty
The cost of capital and the factors which affect it
Risk management techniques in business
Principles of business and asset valuation
Assessment:
Component 1: 70% 3-hour closed book examination
KIS Category: Written Component 1: 30% Report (2000 words equivalent)
KIS Category: Coursework Reading Strategy:
At level 6 it is expected that students will be independent learners and have the ability to search for and gather literature in a variety of forms to support their independent studies. Students will
therefore be expected to search, evaluate and critique a variety of sources based on the module
topics. Essential and recommended reading texts will be annually reviewed and updated by the Module Leader.
Indicative Essential Reading:
Arnold, G. (2013) Corporate Financial Management. 5th ed. Harlow: Pearson Education Limited. Pike, R., Neale, B. and Linsley, P. (2012) Corporate Finance and Investment: Decision and Strategies,
7th ed, Harlow: Pearson Education Limited
Indicative Recommended Reading:
Picker, R., Leo, K., Loftus, J., Wise, V., Clark, K. and Alfredson, K. (2013) Applying International Financial Reporting Standards, 3rd ed. Milton, Australia: John Wiley & Sons Australia, Ltd.
Watson, D. and Head, A. (2006) Corporate Finance: Principles and Practice. 4th ed, Harlow: Pearson
Education Limited. Van Horne, J. and Wachowitz, J. (2009) Fundamentals of Financial Management, 13th ed. Harlow: FT
Prentice Hall. Hillier, D., Ross, S., Westfield, R., Jaffe, J., and Jordan, B. (2010) Corporate Finance, 1st European
Edition, London: McGraw-Hill
57
Brealey, R.A., Myers, S.C. and Allen, F. (2008) Principles of Corporate Finance, 9th (International) Edition, London: McGraw-Hill.
Berk J. and DeMarzo P. (2011) Corporate Finance, 2nd ed, Pearson
O'Regan, P. (2007) Financial Information Analysis, 2nd ed,, Wiley,
Atrill and McLaney (2008) Financial accounting for decision makers, 5th ed, Prentice hall,
Elliot and Elliot (2008) Financial accounting and reporting, 12th ed, Prentice Hall,
Walsh, C. (2006) Key management ratios, 4th ed, Prentice hall,
Journals:
Via Business Source Elite:
Student Accountant. ACCA Accountancy ICAEW
Accounting and Business ACCA
Contemporary Accounting Research Finance Matters
Financial Accountability and Management Financial Management CIMA
Financial Management (Tampa)
Journal of Business, Finance and Accounting Review of quantitative finance and accounting
Strategic Finance
58
MODULE DATA SET
Module Title: Principles of Audit & Assurance
Module Code: AFU604
Module Summary: During this module students will learn about the role of the auditor and develop
an understanding of modern audit from both an internal and external perspective. They 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. The module will develop understanding of current issues relating to the provision of audit and
assurance services to enable the identification of the work required for, and the evaluation of the
findings of audit and assurance engagements.
Semester of Delivery: 1
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 36 Independent: 164
Total 200
Module Leader/Tutor: John Perkins
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory: BA (Hons) Accounting and Finance
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards: QAA Benchmarks in Accounting (2007):
QAA Benchmarks in Finance (2007):
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf. http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Professional ethics in accountancy and finance, National Occupational Standards Accounting and
finance (2012)
http://nos.ukces.org.uk/Pages/results.aspx?u=http%3A%2F%2Fnos%2Eukces%2Eorg%2Euk&k=finance#k=accounting%20and%20finance
59
Module Curriculum Led Outcomes:
This module aims to equip students with the knowledge, understanding and skills to:
Identify and evaluate the nature and purpose of audit and its regulatory framework
Critically evaluate the source of evidence for audit reports
Evaluate the appropriateness of the internal control system of an organisation
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Develop an in-depth understanding of the nature and purpose of the audit process, and its
regulatory framework
Create a sophisticated awareness of practical aspects of audit and assurance services
Identify risks, evaluate internal control systems and design appropriate audit programmes
Explain and critically evaluate sources of evidence, so as to prepare appropriate audit reports
Indicative Content:
Nature of audit and its regulatory framework Internal audit
Audit planning and risk assessment Internal control
Audit evidence
Audit and assurance reports
Assessment:
Component 1: 30% course work (2000 words equivalent)
KIS Category: Coursework Component 2: 70% 3-hour closed book examination
KIS Category: Written
Reading Strategy:
At level 6 it is expected that students will be independent learners and have the ability to search for and gather literature in a variety of forms to support their independent studies. Students will
therefore be expected to search, evaluate and critique a variety of sources based on the module
topics. Essential and recommended reading texts will be annually reviewed and updated by the Module Leader.
Indicative Essential Reading:
ACCA Paper F8 (2015) Audit & Assurance (International), BPP Publishing
Arwinge, O. (2013) Internal Control: A Study of Concept and Themes. London: Springer Heidelberg Louwers, T., et al. (2015) Auditing & Assurance Services 6th ed. NY: McGraw-Hill Education
Indicative Recommended Reading:
Gray, I and Manson, S. (2011) The Audit Process – Principles Practices and Cases 5th ed. Hampshire: Cengage Learning EMEA
Sherer & Turley (2009) Current Issues in Auditing 3rd ed. Paul Chapman Publishing
Thibodeau, J. C. and Freier, D (2014) Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics, 4th ed. NY: McGraw-Hill Education
60
Eilifsen, A., Messier jr, W.F et al. (2014) Auditing and Assurance Services, 3rd International Edition. Maidenhead: McGraw-Hill Education
Journals
Via Business Source Elite:
American Accounting Association International Journal of Auditing
International Journal of Quality & Reliability Management The Managerial Auditing Journal
A Journal of Practice & Theory
Journal of Accounting, Auditing and Finance The Accounting Review
Journal of Business Finance and Accounting.
61
MODULE DATA SET
Module Title: Advanced Management Accounting
Module Code: AFU605
Module Summary: This module will give students a deeper and more integrated understanding of
how management accounting theory and practice can help management teams make decisions of
strategic importance. Students will critique the role of traditional management accounting techniques and evaluate the use of strategic management accounting models. They will also develop critical
analysis skills and learn how management accounting information can contribute to the development and implementation of effective strategic decisions.
Semester of Delivery: 2
CATS Value: 20
ECTS Value: 10
Contact Hours:
Scheduled: 36
Independent: 164 Total hours: 200
Module Leader: Philip Cullen
Mode of Delivery: Full-time and Part-time
Programmes for which this Module is Mandatory:
BA Hons Accounting and Finance
Programmes where this Module may be taken as an Option: None
Normally Available to Exchange Students: Yes
Pre-Requirements: None
Relevant Benchmarks/National Occupational Standards:
QAA Benchmarks in Accounting (2007): QAA Benchmarks in Finance (2007):
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.pdf.
http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Finance.pdf
Manage finance for facilities management, National Occupational Standards Management Accounting (2012)
http://nos.ukces.org.uk/Pages/results.aspx?u=http%3A%2F%2Fnos%2Eukces%2Eorg%2Euk&k=finance#k=management%20accounting
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Module Curriculum Led Outcomes:
This module aims to develop further students’ management accounting understanding and
competence so that they acquire the ability to critically appraise the management accounting
techniques used in modern business.
Learning Opportunities:
Students will, by the end of the module, have the opportunity to:
Demonstrate a critical understanding of the concepts, techniques and approaches used in
management accounting
Evaluate critically current and emerging developments in performance measurement
Critically appraise modern approaches to cost management and pricing strategy
Demonstrate the application of problem solving, analytical skills and presentation and use
of reports.
Indicative Content:
Review and critical appraisal of Total Absorption Costing, Activity Based Costing and
Managerial Costing
Short-term decision making
Planning and control issues
Performance measurement techniques and non-financial performance indicators
Cost management techniques
Assessment:
Component 1: 70% 3-hour closed book examination
KIS Category: Written Component 1: 30% Essay (2000 words equivalent)
KIS Category: Coursework
Reading Strategy:
At level 6 it is expected that students will be independent learners and have the ability to search for and gather literature in a variety of forms to support their independent studies. Students will
therefore be expected to search, evaluate and critique a variety of sources based on the module
topics. Essential and recommended reading texts will be annually reviewed and updated by the Module Leader.
Indicative Essential Reading:
Drury, C., 2015. Cost and Management Accounting. 8th ed. Bedford: Thomson Learning
McLaney, E. (2011) Accounting and Finance for Non-Specialists. 7th ed. Harlow: FT: Prentice-Hall
Indicative Recommended Reading: Lucey, T., (2010) Management Accounting. 5th Revised edition, Cengage Learning
Seal, W., Garrison, R., Utah, P. and Noreen, E. (2005) Management Accounting. 2nd ed. McGraw Hill
Hilton and Platt (2014) Managerial Accounting, 10th edition, McGraw-Hill. Burns, Quinn, Warren, and Oliveira (2013). Management Accounting, McGraw-Hill.
Horngren, C., Bhimani, A., Datar, S and Foster, G. (2008) Management and Cost Accounting, Prentice-Hall.
Govindarajan, A., Kraus, H and Nilsson (2014) Management Control Systems, McGraw-Hilll.
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Zimmerman (2013). Accounting for Decision-making and Control, McGraw-Hill.
Web-sites
www.cimaglobal.com
www.accaglobal.com/students www.bized.co.uk/learn/accounting/management/index.htm
Chartered Institute of Management Accountants (CIMA), www.cimaglobal.com Institute of Management Accountants (IMA), www.imanet.org
http://www.mckinsey.com
www.icaew.co.uk
Journals Via Business Source Elite:
Journal of Management Accounting Research (JMAR)
International Journal of Managerial and Financial Accounting (IJMFA)
SSRN Managerial Accounting eJournal UK Management Accounting
Management Accounting Quarterly American Accounting Association
Accounting, Organizations and Society