BSc (Hons) Professional Accounting Programme Handbook January 2012 Version

Programme Handbook January 2012 Version Contact Sarah Mcilroy Approval Date 27 July 2010 Approval Authority Academic Council Date of Last Review 27 July 2010

FOREWORD Welcome by the Dean of the Business School It s a pleasure to welcome you to the BPP Business School. The aim of our business courses is to help prepare you for your chosen career. To do this you need to understand that learning of the highest calibre is a collaborative activity in which all students must engage. Our tutors and support staff are committed to enabling you to maximise the value of your time at BPP but the main drive must come from you. We welcome feedback; both good and bad, to help us continually improve our courses. As I said, learning is a collaborative activity we look forward to collaborating with you to deliver high quality business education. Let s have a great time together! Good luck with your education and your future Roland Kaye Dean of the Business School Version 0.4 (September 2011) Section 2, Page I

Welcome by the Programme Leader On behalf of the Faculty of Finance and the Business School, I am pleased to welcome you to the BSc (Hons) Professional Accounting programme. This introduction to accounting theory and practice is designed to be intellectually stimulating and challenging. The programme has been designed to enable you to operate within the contemporary business and accounting environment and make valuable contributions to organisations as a business centred accounting professional. Here at BPP we want to help you develop as a professional throughout your time with us. You will receive high quality teaching and support form both academic and practitioner staff, with a high emphasis on supporting you in your chosen career paths. A BSc in Professional Accounting from BPP can enable you to gain significant exemptions from the main accounting bodies, and is therefore a bit step forward in your chosen career. I look forward to getting to know you and wish you every success. Sarah Mcilroy Programme Leader Version 0.4 (September 2011) Section 2, Page II

CONTENTS INTRODUCTION TO THE PROGRAMME... 1 OUTLINE OF PROGRAMME STRUCTURE... Error! Bookmark not defined. PROGRAMME STAGES... 6 STAGE ONE... 6 STAGE TWO... 8 DIPLOMA OF HIGHER EDUCATION... 8 STAGE THREE... 12 OVERALL LEARNING AND TEACHING STRATEGY... 47 ASSESSMENT... 185 MARKING CRITERIA... 195 STAFF CONTACTS... 205 PROGRAMME REGULATIONS... 206 CURRICULUM MAP... 211 ASSESSMENT MAP... 214 PROFESSIONAL EXEMPTION PATHWAYS... 217 Version 0.4 (September 2011) Section 2, Page III

INTRODUCTION TO THE PROGRAMME Programme Title Qualification Awarding Body Programme Accreditation BSc (Hons) Professional Accounting Bachelor of Science (Honours) Professional Accounting BPP College of Professional Studies Institute of Chartered Accountants in England and Wales (ICAEW) Institute of Chartered Accountants of Scotland (ICAS)* Association of Chartered Certified Accountants (ACCA) Chartered Institute of Management Accountants (CIMA) Chartered Institute of Public Finance and Accountancy (CIPFA)* *to b confirmed Overview of Programme The BSc Professional Accounting programme is designed to meet increasing market demand for undergraduate and professional qualifications and to participate in the current drive to create closer links between higher education programmes and employers, thus creating business centred accounting professionals. The programme provides a solid foundation for those students wishing to begin or develop a career in the accounting profession. It achieves this by developing proactive professional accounting graduates who are equipped to achieve appropriate and rewarding roles and to make an immediate and on-going contribution within the workplace. As such the programme seeks to develop skills appropriate, but not restricted to, graduate accounting careers in industry or practice. The BSc Professional Accounting programme curriculum builds from core business and accounting activities through to areas of greater technical competence (e.g. Financial Reporting and Analysis, Tax Reporting and Planning, Financial Decision Making) and finally to integration and professional application (e.g. Managing People and Projects and The Accountant in Business and Society). The programme is focussed on the practical application of accounting, contained within an academically robust programme of study. Due to links with professional accounting bodies, the programme provides an accelerated study into the accounting profession, focusing on the knowledge and skills expected of undergraduate students and required by professional bodies and employers. The programme is therefore designed to bring together a range of accounting and business disciplines, with a balance of development of technical competence and intellectual and practical skills that will support students both as learners and as future professional accountants. Version 0.4 (September 2011) Section 2, Page 1

BSc Professional Accounting Programme Overview Level 4 Certificate of Higher Education Term 1 (all core) Economics and the Business World: Quantitative Techniques for Business: Business Communication 30 Credits 15 Credits 15 Credits Term 2 (all core) Accounting Information for Business Organisational Behaviour Law for Business 30 Credits 15 Credits 15 Credits Level 5 Diploma of Higher Education Term 3 (all core) Financial Decision Making Issues in Financial Reporting Strategic Analysis and Positioning 30 Credits 15 Credits 15 Credits Term 4 Elective modules (choose 60 credits) Tax Reporting and Planning Managing People and Projects Managing Business Operations Company Law 30 Credits 30 Credits 15 Credits 15 Credits Level 6 Honour s Degree Term 5 Core modules Competitive Intelligence and Research Financial Reporting and Analysis Elective modules (choose 30 credits) Business Performance Management Assurance for Stakeholders 15 Credits 15 Credits 30 Credits 30 Credits Term 6 Core module The Accountant in Business and Society Elective Modules (choose 30 credits) Business Integration Project Issues in Financial Management Operations Management Leadership Styles, Levels & consequences 30 Credits 30 Credits 15 Credits 15 Credits 15 Credits Version 0.4 (September 2011) Section 2, Page 2

AIMS AND LEARNING OUTCOMES Programme Aims The aims of the degree are designed to provide you with an integrated academic and professional learning environment conceived and structured to enable students to gain the knowledge, understanding and skills to pursue and sustain professional accounting careers in industry or practice. This programme equips its graduates to: Gain a comprehensive understanding of the role and function of accounting and how its various disciplines interrelate and contribute to the effective management of organisations; Develop a critical understanding of the key concepts within the main accounting disciplines to enable their real application at a professional level; Develop an understanding of professional judgement and professional ethics, including the competence, confidence and maturity to apply it in the appropriate contexts; Gain a comprehensive and systematic knowledge of the theories, models and techniques of accounting, including being able to critically evaluate their effectiveness in different situations; Develop a range of skills and attitudes which facilitate effective transitions into the work environment, including an appreciation of the responsibility of accountants as leaders in organisations; Become effective communicators of complex financial findings and reasoned recommendations. Version 0.4 (September 2011) Section 2, Page 3

Programme Learning Outcomes Learning outcomes describe what you should know and be able to do if you make full use of the opportunities for learning that the Programme provides. If you successfully complete the Programme: Knowledge and Understanding A. Students should be able to demonstrate a: K1 K2 K3 K4 A comprehensive understanding of the internal and external business environments in which professional accountants operate in order to contribute to management decisions. A comprehensive understanding of the techniques and analytical tools used within organisations for the production of financial information for planning, decision making and control and external reporting. Personal and professional responsibility and awareness of codes of conduct appropriate to the professional accountant in order to make sound judgements in complex and unpredictable situations. Critical awareness of contemporary issues in professional accounting and their impact on current practice Cognitive Skills C1 C2 C3 C4 B. Students should be able to: Analyse business scenarios and data without guidance, using a range of business and accounting techniques to contribute to the management of organisations. Synthesise information and ideas from varied sources in order to propose recommendations, conclusions and novel solutions. Critically evaluate evidence, including alternative arguments and theories and contradictory data, to support decision making processes and the resolution of business problems. Identify and define complex business problems, often in the absence of complete data or in unpredictable environments, and apply appropriate accounting and business knowledge and skills to their solution. Professional Skills and Attitudes P1 P2 C. Students should be able to: Exercise professional judgement, in complex or unpredictable situations, in order to make sound professional decisions. Exercise initiative, take responsibility for own work and act autonomously within agreed guidelines when dealing with different professional situations. Version 0.4 (September 2011) Section 2, Page 4

General Transferable Skills T1 T2 T3 T4 T5 D. Students should be able to: Work effectively and sensitively within a team as a leader or member in order to create a high performing, cooperative and professional team environment. Utilise a wide range of resources relevant to the professional accountant, with minimum guidance, to manage their own learning experience and work in a professional manner. lect upon their experiences and performance, seeking and incorporating feedback in order to contribute to their professional development. Select and manage business information and competently plan and undertake research tasks relevant to the professional accountant, with minimum guidance. Clearly communicate complex ideas and arguments using a range of appropriate media, to professionally advise or influence specialist and non specialist audiences in their decision making processes. These Learning Outcomes reflect those that will be achieved for the BSc (Hons) Professional Accounting award. Exceptionally, if a student exits earlier in the programme, they may be awarded a Certificate of Higher Education (Professional Accounting) or a Diploma of Higher Education (Professional Accounting) depending on their achievement. In each case, students will have achieved the learning outcomes as listed for that award. Version 0.4 (September 2011) Section 2, Page 5

PROGRAMME STAGES STAGE ONE CERTIFICATE IN HIGHER EDUCATION (PROFESSIONAL ACCOUNTING) Introduction The Certificate in Higher Education is designed to develop the students understanding and skills that are required for successful employment or progression within the academic or professional accounting community The modules and elements described below are subject to more detailed briefing papers and bibliographies issued at appropriate points throughout the programme. In some instances information regarding content of a module is indicative, and actual module content will be determined according to considerations (for example, regarding opportunities for work with specific external partners or developments in the field) which are taken into account closer to the point of delivery. Module Requirement Credits Economics and Business World Compulsory 30 Credits Business Communications Compulsory 15 Credits Quantitative Techniques for Business Compulsory 15 Credits Accounting Information for Business Compulsory 30 Credits Organisational Behaviour Elective 15 Credits Law for Business Elective 15 Credits Extra Credit Project Elective 15 Credits Educational Aims The Certificate of Higher Education aims to equip its graduates to: Evaluate and interpret the basic concepts and principles within the field of business and accounting. Start to develop arguments and make judgements through the use of data and in accordance with basic theories and concepts related to fundamental business and accounting areas. Appreciate of the role of a professional accountant and importance of ethical decision making. Appreciate the integrated nature of organisations and their environment. Version 0.4 (September 2011) Section 2, Page 6

BSc (Hons) Professional Accounting Learning Outcomes Knowledge and Understanding A. Students should be able to demonstrate a: K1 K2 K3 K4 A fundamental understanding of the key elements of the internal and external business environments in which professional accountants operate Understanding of the underlying concepts and principles involved in recording, analysing and reporting financial information Awareness of ethical issues in core business activities and the ability to discuss these in relation to personal beliefs and values. Awareness of some key contemporary issues in business and accounting and their impact on the management of organisations. Cognitive Skills C1 C2 C3 C4 B. Students should be able to: Analyse business scenarios and data with guidance, using given business and accounting techniques. Collect and categorise business ideas and information in a formal manner for a given business purpose. Evaluate the reliability of data with guidance in order to appreciate its usefulness in decision making processes Apply appropriate accounting and business knowledge and skills to well defined business problems. Professional Skills and Attitudes P1 P2 C. Students should be able to: Exercise professional judgement, in defined situations, in order to make sound professional decisions. Exercise initiative and act with limited autonomy, under direction or supervision, within defined guidelines when dealing with different professional situations General Transferable Skills T1 T2 T3 T4 T5 D. Students should be able to: Perform effectively as a member of a team, recognising and utilising the contributions of others to develop a cooperative team environment. Utilise a range of learning resources, to manage their own learning experience and begin working in a professional manner. Evaluate their own strengths and weaknesses within criteria largely set by others for the purpose of professional development. Select and manage business information and competently undertake simple research tasks with guidance. Communicate clearly, concisely and in an appropriate format to report information to specialist and non specialist audiences. Version 0.4 (September 2011) Section 2, Page 7

STAGE TWO DIPLOMA OF HIGHER EDUCATION Introduction This qualification caters for students who: Have acquired a Certificate in Higher Education (or equivalent) and wish to study Professional Accounting further within an academic environment. Are keen to build upon their formalised knowledge and understanding of accounting and business areas to address more specific areas. Wish to aspire to a degree level qualification. Want to progress to pursue a career in professional accounting and/or to further study within the academic community. The modules and elements described below are subject to more detailed briefing papers and bibliographies issued at appropriate points throughout the programme. In some instances information regarding content of a module is indicative, and actual module content will be determined according to considerations (for example, regarding opportunities for work with specific external partners or developments in the field) which are taken into account closer to the point of delivery. Module Requirement Credits Economics and Business World Compulsory 30 Credits Business Communications Compulsory 15 Credits Quantitative Techniques for Business Compulsory 15 Credits Accounting Information for Business Compulsory 30 Credits Organisational Behaviour Elective 15 Credits Law for Business Elective 15 Credits Extra Credit Project Elective 15 Credits Issues in Financial Reporting Compulsory 15 Credits Financial Decision Making Compulsory 30 Credits Strategic Analysis & Positioning Compulsory 15 Credits Tax Reporting & Planning Elective 30 Credits Managing Business Operations Elective 15 Credits Company Law Elective 15 Credits Managing People and Projects Elective 30 Credits Extra Credit project Elective 15 Credits Version 0.4 (September 2011) Section 2, Page 8

Educational Aims The Diploma in Higher Education aims to equip its graduates to: Extend their knowledge and understanding of the integrated nature and complexity of organisations. Develop further academically and professionally through a detailed knowledge of major theories of specific accounting and business subjects and an awareness of the contexts and frameworks that are applicable. Develop systematic knowledge and critical understanding of accounting from differing perspectives and disciplines. Evaluate the appropriateness of different approaches to solving problems within organisations. Develop levels of confidence when discussing accounting issues with colleagues whether they are senior, peer or subordinates. Further develop relevant transferable and practical skills to enhance their own personal development and employability Version 0.4 (September 2011) Section 2, Page 9

Learning Outcomes Knowledge and Understanding K1 K2 K3 K4 A. Students should be able to demonstrate: A detailed understanding of the internal and external business environments in which professional accountants operate in order to contribute to management decisions. A detailed understanding of the main techniques and analytical tools used within organisations for the production of financial information for planning, decision making, control and external reporting. Awareness of ethical issues in a range of accounting and business activities, including an appreciation of the wider social and environmental implications. Fundamental understanding of some key contemporary issues in professional accounting and their impact on current practice. Cognitive Skills C1 C2 C3 C4 B. Students should be able to: Analyse business scenarios and data with minimal guidance, using a limited range of business and accounting techniques including alternative approaches. Synthesise information and ideas from varied sources in order to propose recommendations and conclusions. Evaluate the reliability, relevance and significance of data in order to factor this into decision making processes. Identify key elements of business problems and apply appropriate accounting and business knowledge and skills to their solution. Professional Skills and Attitudes P1 P2 C. Students should be able to: Exercise professional judgement, in situations of varying complexity and predictability, in order to make sound professional decisions. Exercise initiative and act with limited autonomy, under minimal direction or supervision, within defined guidelines when dealing with different professional situations. Version 0.4 (September 2011) Section 2, Page 10

General Transferable Skills T1 T2 T3 T4 T5 D. Students should be able to: Perform effectively and sensitively as a member of a team, recognising and utilising the contributions of others to develop a cooperative and professional team environment. Utilise a selection of resources relevant to the professional accountant, to manage their own learning experience and work in a professional manner. Evaluate their own strengths and weaknesses and develop their own criteria and judgement for the purpose of professional development. Select and manage business information and competently plan and undertake well defined research tasks relevant to the professional accountant, with guidance. Clearly communicate ideas and arguments using a range of media, to assist specialist and non specialist audiences in their decision making processes. Version 0.4 (September 2011) Section 2, Page 11

STAGE THREE BSC (HONS) PROFESSIONAL ACCOUNTING Introduction The purpose of programme is to provide an integrated academic and professional training environment that has been structured to enable students to gain the knowledge, understanding and skills to pursue and sustain careers in a professional accounting environment, in either industry or practice. It seeks to develop skills appropriate, but not restricted to, graduate careers in accounting with the potential for progression on to further academic or professional study. The modules and elements described below are subject to more detailed briefing papers and bibliographies issued at appropriate points throughout the programme. In some instances information regarding content of a module is indicative, and actual module content will be determined according to considerations (for example, regarding opportunities for work with specific external partners or developments in the field) which are taken into account closer to the point of delivery. Module Requirement Credits Economics and Business World Compulsory 30 Credits Business Communications Compulsory 15 Credits Quantitative Techniques for Business Compulsory 15 Credits Accounting Information for Business Compulsory 30 Credits Organisational Behaviour Elective 15 Credits Law for Business Elective 15 Credits Extra Credit Project Elective 15 Credits Issues in Financial Reporting Compulsory 15 Credits Financial Decision Making Compulsory 30 Credits Strategic Analysis & Positioning Compulsory 15 Credits Tax Reporting & Planning Elective 30 Credits Managing Business Operations Elective 15 Credits Company Law Elective 15 Credits Managing People and Projects Elective 30 Credits Extra Credit Project Elective 15 Credits Competitive Intelligence and Research Compulsory 15 Credits Financial Reporting and Analysis Compulsory 15 Credits Assurance for Stakeholders Elective 30 Credits Business Performance Management Elective 30 Credits Version 0.4 (September 2011) Section 2, Page 12

The Accountant in Business & Society Compulsory 30 Credits Business Integration Project Elective 30 Credits Issues in Financial Management Elective 15 Credits Operations Management Elective 15 Credits`` Leadership Styles, Levels & consequences Elective 15 Credits Version 0.4 (September 2011) Section 2, Page 13

DIAGRAM OF OUTCOMES LEADING TO AWARD Stage One (Certificate in Higher Education) BSc (Hons) Professional Accounting 360 Credits 120 Level 4, 120 Level 5 and 120 Level 6 Assessment Module Credit Rating Work for Assessment Requirement for Award Weighting for Classification Economics and Business World 30 Credits Level 4 Formative 1. Case study 2. Q&A Sets Summative 1. 1,500 word assignment [50% of Module Grade] 2. 1.5 hour examination based on a case study. [50% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Compulsory 25% Certificate in Higher Education 12.5% Diploma in Higher Education 8.33% Honours Degree Business Communications 15 Credits Level 4 Formative 1. Group work and oral presentation 2. Self and Peer assessment Summative 1. 1,500 word portfolio of Business Communication [100% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Compulsory 12.5% Certificate in Higher Education 6.25% Diploma in Higher Education 4.17% Honours Degree Quantitative Techniques for Business 15 Credits Level 4 Formative 1. Weekly problem sets. Summative 1. 1.5 hour unseen examination [100% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be Compulsory 12.5% Certificate in Higher Education 6.25% Diploma in Higher Version 0.3 (27 July 2010) Section 2, Page 14

awarded a pass in the module. Education 4.17% Honours Degree Version 0.3 (27 July 2010) Section 2, Page 15

BSc (Hons) Professional Accounting 360 Credits 120 Level 4, 120 Level 5 and 120 Level 6 Assessment Module Credit Rating Work for Assessment Requirement for Award Weighting for Classification Accounting Information for Business 30 Credits Level 4 Formative 1. Problem Set 1 2. Problem Set 2 Summative 1. Problem set 1 [15% of Module Grade] 2. Problem set 2 [15% of Module Grade] 3. Two hour unseen examination [70% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Compulsory 25% Certificate in Higher Education 12.5% Diploma in Higher Education 8.33% Honours Degree Organisational Behaviour 15 Credits Level 4 Formative 1. Group-problem sets 2. Mock Take-Home Assessment Summative 1. 1.5 hour unseen examination [100% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Elective 12.5% Certificate in Higher Education 6.25% Diploma in Higher Education 4.17% Honours Degree Law for Business 15 Credits Level 4 Formative 1. Problem sets with multiple choice tests; 2. Case study Summative 1. 1.5 hour unseen examination. [100% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Elective 12.5% Certificate in Higher Education 6.25% Diploma in Higher Education 4.17% Honours Degree Version 0.3 (27 July 2010) Section 2, Page 16

Extra Credit Project 15 Credits Level 4 Elective 12.5% Certificate in Higher Education 6.25% Diploma in Higher Education 4.17% Honours Degree Students who successfully complete 120 credits at level 4 and wish to leave the programme may be awarded a Certificate in Higher Education Version 0.3 (27 July 2010) Section 2, Page 17

Stage Two (Diploma in Higher Education) BSc (Hons) Professional Accounting 360 Credits 120 Level 4, 120 Level 5 and 120 Level 6 Assessment Module Credit Rating Work for Assessment Requirement for Award Weighting for Classification Issues in Financial Reporting 15 Credits Level 5 Formative 1. Case study assignment Summative 1. Two hour unseen examination [100% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Compulsory 6.25% Diploma in Higher Education 4.17% Honours Degree Financial Decision Making 30 Credits Level 5 Formative 1. Q&A set 1 2. Q&A set 2 Summative 1. Three hour part pre-seen exam (100%) Compulsory 12.5% Diploma in Higher Education 8.33% Honours Degree Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Strategic Analysis & Positioning 15 Credits Level 5 Formative 1. Environmental Risk analysis 2. Strategic and Operational Change Summative 1. 1,500 word group assignment [30% of Module Grade] 2. 1.5 hour examination based on a case study. [70% of Module Grade] Compulsory 6.25% Diploma in Higher Education 4.17% Honours Degree Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Tax Reporting & Planning 30 Credits Formative Elective 12.5% Diploma Version 0.3 (27 July 2010) Section 2, Page 18

Level 5 1. Q&A set 1 2. Q&A set 2 Summative 1. Three hour part-pre seen exam [100% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. in Higher Education 8.33% Honours Degree Version 0.3 (27 July 2010) Section 2, Page 19

BSc (Hons) Professional Accounting 360 Credits 120 Level 4, 120 Level 5 and 120 Level 6 Assessment Module Credit Rating Work for Assessment Requirement for Award Weighting for Classification Managing People and Projects 30 Credits Level 6 Formative 1. Personal Statement Elective 8.33% Honours Degree Summative Elements 1. Presentation [15 % of Module Grade] 2. Project Plan [15 % of Module Grade] 3. Two hour pre-seen examination [70% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Managing Business Operations 15 Credits Level 5 Formative 1. Case Study 2. Q&A sets Summative 1. 1.5 hour unseen exam [70% of Module Grade] Elective 6.25% Diploma in Higher Education 4.17% Honours Degree 2. 1500 word group assignment [30% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Company Law 15 Credits Level 5 Formative 1. Problem sets with multiple choice tests; 2. Case study Summative 1. Two hour unseen examination. [100% of Module Grade] Elective 6.25% Diploma in Higher Education 4.17% Honours Degree Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Version 0.3 (27 July 2010) Section 2, Page 20

Extra Credit Project 15 Credits Level 5 Elective 6.25% Diploma in Higher Education 4.17% Honours Degree Students who successfully complete 240 credits (120 credits at level 4 and 120 credits and level 5) and wish to leave the programme may be awarded a Diploma of Higher Education Version 0.3 (27 July 2010) Section 2, Page 21

Stage Three (Honour s Degree) BSc (Hons) Professional Accounting 360 Credits 120 Level 4, 120 Level 5 and 120 Level 6 Assessment Module Credit Rating Work for Assessment Requirement for Award Weighting for Classification Competitive Intelligence and Research 15 Credits Level 6 Formative 1. Self and Peer assessed problem sets Compulsory 4.17% Honours Degree 2. Group research activity Students to undertake some intelligence analysis on an organisation within a particular industry sector. Due Date: Week 5, Session 2. Summative 1. 2 hour examination [100% of Module Grade]: Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Financial Reporting and Analysis 15 Credits Level 6 Formative 1. Case study assignment Compulsory 4.17% Honours Degree Summative 2. Group written report [30% of Module Grade] 3. Two hour unseen examination [70% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. The Accountant in Business and Society 30 Credits Level 6 Formative 1. Memorandum Compulsory 8.33% Honours Degree Summative 1 Memorandum to management (25% module grade) 2 Magazine article (25% module grade) 3 Investor report (50% module grade) Version 0.3 (27 July 2010) Section 2, Page 22

Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Version 0.3 (27 July 2010) Section 2, Page 23

BSc (Hons) Professional Accounting 360 Credits 120 Level 4, 120 Level 5 and 120 Level 6 Assessment Module Credit Rating Work for Assessment Requirement for Award Weighting for Classification Assurance for Stakeholders 30 Credits Level 6 Formative 1. Team work and group presentations Elective 8.33% Honours Degree 2. One written report of 1,500 words 3. Mock examination to prepare for summative elements Summative 1. Three hour part pre-seen examination [100% of Module Grade] Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Business Performance Management 30 Credits Level 6 Formative 1. Q&A set 1 Elective 8.33% Honours Degree 2. Q&A set 2 3. Mock examination to prepare for summative elements Summative 1. Three hour part pre-seen exam (100%) Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Business Integration Project 30 Credits Level 6 Formative 1. Written proposal outline 2. Research paper proposal 3. lective e-portfolio (PebblePad) Summative 1. 7,000-word group business report [35% of Module Grade] 2. Timed 20-minute group business report presentation [15% of Module Grade] 3. 7,000-word individual research paper [50% of Module Grade] Elective 8.33% Honours Degree Version 0.3 (27 July 2010) Section 2, Page 24

Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Version 0.3 (27 July 2010) Section 2, Page 25

BSc (Hons) Professional Accounting 360 Credits 120 Level 4, 120 Level 5 and 120 Level 6 Assessment Module Credit Rating Work for Assessment Requirement for Award Weighting for Classification Issues in Financial Management 15 Credits Level 6 Formative 1. Q&A set 1 Elective 4.17% Honours Degree 2. Q&A set 2 Summative 1. Two hour unseen exam (70%) 2. 1500 word assignment (30%) Please Note: Students must be awarded a pass in all summative elements to be awarded a pass in the module. Extra Credit Project 15 Credits Level 6 Elective 4.17% Honours Degree Students who successfully complete 360 credits (120 at level 4, 120 at level 5 and 120 at level 6) will be awarded BSc (Hons) Professional Accounting Version 0.3 (27 July 2010) Section 2, Page 26

OVERALL LEARNING AND TEACHING STRATEGY Learning and Teaching Strategy This section, on the following page, provides you with a short description of the how you will be taught on the Programme. Assessment Strategy This section provides you with a short description of the assessment and feedback on the Programme. Should you have any further queries about assessment or feedback (following reading the entire programme handbook), please contact the appropriate module or programme tutor. Modules The Programme is composed of modules, and these modules are linked to different levels of the National Framework for Higher Education Qualifications set by the Quality Assurance Agency for Higher Education. This document provides you with a module outline for every module you will undertake during the Programme. Each module will consist of aims, learning outcomes, and modes of assessment. These components relate to how you will receive and give feedback from and to the Programme team during your degree. Aims The BSc (Hons) Professional Accounting has explicit aims. Aims are the teaching intention of each module, section or entire programme knowledge, understandings and skills that we intend to cover in teaching the programme. You will be given opportunities to feedback on how the Programme team and visiting lectures deliver this content. Learning Outcomes To describe your anticipated learning rather than just the teaching on the Programme, each module has Learning Outcomes. A learning outcome is a statement of what you are expected to know, understand or be able to do at the end of the module, section or entire programme. Modes of Assessment As BPP s programmes are specifically student-centred and professionally oriented, we seek to accommodate a variety of learning styles and prior educational experiences, through the selection of our assessment strategies. Version 0.3 (27 July 2010) Section 2, Page 47

Specific Learning and Teaching Strategy The learning and teaching strategy of this undergraduate degree programme will address the paradigm shift within Higher Education away from content-based towards skills-based methodologies where practically possible. Methodologies will include tutor-led presentations, including, as an example, the application of audio visual material; student led sessions and discussions; small group work and student presentations, as well as independent learning and project work which will utilise online facilities as appropriate. Acquiring key skills is integral to all activities within the programme. Students will develop skills in the use of collecting, analysing and presenting information. Seminar sessions will provide a means of developing all key skills, with a particular emphasis on communication skills and working with others. These skills, especially working with others, will be essential elements that are required throughout the programme. The key skills of quantitative application and problem solving will be emphasised throughout the course, with specific emphasis on these areas in the various modules where they are taught and/ or applied. The programme provides students with a thorough grounding in fundamental business and accounting concepts prior to further development of this through more intellectually demanding and integrated modules. Throughout the programme, there will be an emphasis on exploratory learning, student-led seminars, and group work activities outside the normal taught sessions. Students will therefore be expected to develop responsibility for their own development and not only for what is learnt but more particularly for how it is learnt. This opportunity to organise their learning is intended to develop attainment of the professional and transferable skills which are expected of graduates, for example, time management, group work and individual scholarship. Through peer and tutor led formative assessments and formative feedback, the programme teaching team will encourage, facilitate and offer guidance to students to assist in their development. Small Group Sessions are a key component of the programme and aim to help students to analyse and evaluate the components that form the generic term Professional Accounting and its elements prior to, as they develop, synthesising these to allow greater understanding of the complexity and integrative nature of the role of a professional accountant. At the same time, students will be given ample tutor-guided support in their development of knowledge and understanding and related skills. The modules in the programme will present educational experiences to the students at different levels that integrate with each other and build development. Throughout individual modules there will be an emphasis upon participation and student interaction. The tutor is a learning facilitator and, therefore, students will be expected to arrive with questions and ideas, to have prepared with prior readings, and to lead parts of the session. Version 0.3 (27 July 2010) Section 2, Page 48

It is through this method that ideas can best be examined, defended, justified and reflected upon. Each topic within the modules will be designed to be delivered in a manner most appropriate to achieving the learning outcomes. Some examples are listed below although the list is not exhaustive: 1. Formal face to face classes (workshops and whole group briefing sessions) 2. Online class asynchronous via a discussion board (DB) open for 5 days a week 3. Independent where students work at any time and at their own pace. These are aimed at students who may have missed some work, need to repeat it and/ or for revision purposes. The precise delivery method and detailed process used will depend on the appropriateness of the method to the learning outcomes and on student numbers and demand. Overall the learning and teaching strategies aim to encourage the skills and culture of independent learning and actively discourage learner dependence. To achieve this development of student based activity will build the students confidence and assist in their development as independent learners with diminishing levels of supervision over their period of study. A range of subject specific learning strategies will be deployed to achieve this with the main approaches to teaching and learning on the programme being summarised as: An emphasis on the role of learners in acquiring knowledge and understanding The need to move from content towards skills-based methodologies specifically the skills of self managed learning A recognition of the role of progression through subject integration A feature of the learning and teaching strategy of the programme will be the focus on real world activities to provide a professionally-focussed approach which will engage students in problem solving activities in a business context. Version 0.3 (27 July 2010) Section 2, Page 49

Assessment Strategy The assessment strategy for the BSc (Hons) Professional Accounting has been designed to provide students with a variety of challenges appropriate to students on a vocationally-oriented undergraduate programme. Formative and summative assessments will therefore be included which: Provide opportunities for students to work in groups and be assessed informally in order to develop group skills and interpersonal skills Encourage the development of academic skills of wider reading and research Build a body of knowledge and understanding which can be levered with relevance, confidence and sound judgement to aid analysis and decision-making with particular respect to the professional accounting environment Provide a range of opportunities to undertake more practical assessments relevant to, and requiring interface with, the real world of employment in terms of the nature and context of, the task set Focus on accounting issues appropriate to the current business environment Students will receive feedback in written and/ or verbal form with staff using other relevant exercises to provide additional formative feedback. Assessment will therefore be both formative (non assessed and developmental) and summative (contributing to the module grade but also developmental). Version 0.3 (27 July 2010) Section 2, Page 50

PERSONAL AND PROFESSIONAL DEVELOPMENT PLANNING [PPDP] We at BPP believe that recognition should be given to individuals for work experience, work skills and individual progression. With this in mind, we believe that PDP is a core personal learning module that should run throughout your academic studies at this university. Continued professional development is a key element to success in the business world and as such should begin with your professional experiences at BPP Business School. The development of this module, to run throughout your study period, provides an opportunity for students to integrate their work experience with their academic achievements, recognise and record stages in achievement and reflect on their personal development. We will facilitate this opportunity, but the process relies on self-reflection and action. The processes and mechanisms described below are, usually, subject to more detailed briefing papers and bibliographies issued at appropriate points throughout the Programme. What is it? Personal and Professional Development Planning [PPDP] is a structured and supported process undertaken by an individual to reflect upon their own learning, performance and/or achievement and to plan their personal, educational and career development. Why do it? The primary objective for PPDP on the programme is to improve your capacity to understand what and how you are learning, and to review, plan and take personal responsibility for your own learning and career development, helping you to: articulate personal goals and evaluate progress towards your achievement become a more effective, independent and confident self-directed learner understand how you are learning and relate your learning to a wider context improve your general skills for study, career management and marketability to potential employers take a positive attitude to learning throughout life, educational and career development How does it work? PPDP is essentially a process of: Thinking about where you are now, reflecting on your strengths and improvements you would like to achieve Planning where you want to get to, what skills and knowledge you will need to develop and how you will acquire them via learning opportunities open to you Doing putting your action plan into practice; recording the development you make; identifying when you have reached a goal lecting on your learning and achievement and, in the light of this, where you want to go next (and so the cycle begins again) When do opportunities for PPDP occur? There are many opportunities for you to engage in PPDP activities during the two or three years of your study, in taught modules, self-directed study, via the careers service and during tutor-led Version 0.3 (27 July 2010) Section 2, Page 51

sessions During your course of study, opportunities will also be provided to engage with the professional associations and meet with professionals in the field. Who is responsible for co-ordinating PPDP? The PPDP process is overseen by the programme management team, however as the system is designed to promote autonomy and purposeful learning you are responsible for the planning and review of your progress through the Programme. However, support and guidance is available from your programme leader and mentor. Benefits of Personal and Professional Development Plans The PPDP system will enable you to Integrate personal and academic development, including work experience or other activities outside the curriculum, improving your capacity to plan you own learning Promote reflective practice, effective monitoring and recording achievement Encourage learning from experience, including mistakes Recognise your key strengths and required improvements Establish lifelong learning habits, encompassing continuing professional development Take a strategic approach to planning your future career Background Reading Boud, D., Keogh, R., and Walker, D. (1985) lection: Turning Experience into Learning, Kogan Page, London. Jackson, N. (2001a) Personal Development Planning: What Does it Mean?, PDP Working Paper 1, Learning and Teaching Support Network Generic Centre. Moon, J. (2001) lection in Higher Education Learning, PDP Working Paper, Learning and Teaching Support Network Generic Centre. Schön, D. (1983) The lective Practitioner, Basic Books, London. Schön, D. (1988) Educating the lective Practitioner, Jossey-Bass Publishers, London. Shaw, M., Malik, A., and Cronshaw, S. (2000) Key Skills in Higher Education, University of Central Lancashire and Department for Education and Employment. Version 0.3 (27 July 2010) Section 2, Page 52

Embedding Employability into the Programme Employability can be defined as enabling students to acquire the knowledge, personal and professional skills and encouraging the attitudes that will support their future development by specifying curriculum features that, together develop student employability Embedding employability (www.enhancingemployability.org.uk) will be integral to the culture of the course and attempt to reflect the research on the attributes of graduates that have been identified as being sought by employers. These attributes are flexibility, self-aware lifelong learners with communication, interactive and team working skills that can add value to and transform organisations (www.prospects.ac.uk) To achieve this, the programme will provide: Delivery by practitioners and academics an emphasis on Personal Development Planning (PDP) in addition to the academic programme an innovative approach to learning, teaching and assessment rooted in the real world a collaborative and strategic approach to building the programme, in consultation with key stakeholders such as the careers service, employers and external advisors The essential of a framework to achieve this are: Personal Development Planning (PDP) inclusion of activities similar to those required in external environments i.e., 'the real world' (to encourage transfer) Recognition of work based learning and experience reflection on the use of knowledge and skills (to encourage transfer) development of career management skills Version 0.3 (27 July 2010) Section 2, Page 53

Embedding Ethics Carefully and truthfully describe each item in its turn. Let truth always be your guide Luca Pacioli, (1445 1517) Earnings can be as pliable as putty when a charlatan heads the company reporting them Warren Buffet, (1930- ) From book-keeping to investment, ethics pervades the world of the professional accountant. The public and professional bodies expect professional accountants to adhere to high ethical standards. However when business failures are investigated and blame apportioned, few people are surprised to find evidence of finance professionals who have given in to self-interest. As a professional accountant, you will be placed in a position of trust. The aim of your ethical education is to equip you for the ethical issues you will face in your professional life. What are ethics? There are a number of themes running through the course. You will explore some of the philosophical and psychological ideas behind ethics. You will see why the professional bodies are so concerned about ethics. Ethics is put into practice in the way in which organisations are run and the controls that are put in place to deal with individuals self-interest. These themes are explored by studying corporate governance. Corporate social responsibility explores how the ethical obligations owed to the rest of society are discharged by organisations. When will I study ethics? Your studies of these themes have been embedded throughout your course in each of the modules. At level 4, the starting point will be your beliefs and values and you will be made aware of the ethical issues in each module through discussion, introducing you to the beliefs and values of others. Your studies at level 5 will be more outward looking so you will start to assess alternate views of issues like corporate social responsibility. As you are introduced to different aspects of ethics in different modules we would encourage you to reflect on how these ideas might be applied more broadly across the modules. As you progress onto level 6, you will see themes being revisited. Your earlier studies will have given you an ethical toolkit with which to critically assess ideas of personal responsibility and professionalism. The final modules provide an opportunity to evaluate the way in which the profession has risen to the challenge of public expectations. How are ethics assessed? Rule #1: Use your good judgement in all situations. Nordstrom s Employee Handbook There will be no additional rules. The real test of ethical education is the use [of] good judgement in all situations. However your technical knowledge and understanding of ethical issues will be tested in each of the modules as part of the overall assessment of each module. The Accountant in Business and Society module explores different aspects of many of the themes explored throughout your studies and this module is assessed via a portfolio of elements: 1) a memorandum to management discussing issues in a case study 2) a magazine article discussing the role of the professional accountant in improving corporate governance and internal control and 3) a report to investors looking for socially responsible investment. Version 0.3 (27 July 2010) Section 2, Page 54