module data set · 2018-08-22 · 1 module data set module title: self-leadership and academic...

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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

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).

http://www.management-standards.org/standards/full-list-2008-national-occupational-standards

http://capitadiscovery.co.uk/newman-ac/items?query=successful+academic+writing

http://capitadiscovery.co.uk/newman-ac/items?query=interpersonal+skills+at+work

http://capitadiscovery.co.uk/newman-ac/items?query=management+and+organisational+behaviour

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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

http://capitadiscovery.co.uk/newman-ac/items?query=skills+for+success+the+personal+development+planning+handbook

http://capitadiscovery.co.uk/newman-ac/items?query=+the+study+skills+handbook

http://capitadiscovery.co.uk/newman-ac/items?query=+the+study+skills+handbook

http://capitadiscovery.co.uk/newman-ac/items?query=a+very+short+fairly+interesting+and+reasonably+cheap+book+about+studying+organizations

http://capitadiscovery.co.uk/newman-ac/items?query=a+very+short+fairly+interesting+and+reasonably+cheap+book+about+studying+organizations

http://capitadiscovery.co.uk/newman-ac/items?query=brilliant+presentations+what+the+best+presenters+know+say+and+do

http://capitadiscovery.co.uk/newman-ac/items?query=leadership+theory+and+practice

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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


Programmes for which this Module is Mandatory:

BA (Hons) Accounting and Finance

Programmes where this Module may be taken as an Option: N/A




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)

http://www.qaa.ac.uk/en/Publications/Documents/SBS-Accounting-16.pdf

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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.



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


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)


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

http://www.qaa.ac.uk/en/Publications/Documents/SBS-Finance-16.pdf

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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.


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.


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.


Normally Available to Exchange Students: No


Relevant Benchmarks/National Occupational Standards: QAA UK Quality Code for Higher Education, Chapter B4

http://www.qaa.ac.uk/Publications/InformationAndGuidance/Documents/B4.pdf



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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.

http://www.nus.org.uk/Global/CBI_NUS_Employability%20report_May%202011.pdf

http://www.hecsu.ac.uk/assets/assets/documents/Applying_for_higher_education.pdf

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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.


CATS Value: 20

ECTS Value: 10

Contact Hours:

Scheduled: 36

Independent: 164 Total: 200



Programmes for which this Module is Mandatory: BA (Hons) Accounting and Finance






http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.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



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


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


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


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

http://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.


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







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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.



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


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)


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.


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


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)

http://www/

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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.


CATS Value: 20

ECTS Value: 10

Contact Hours:


Total 200

Module Leader/Tutor: Philip Cullen




Programmes where this Module may be taken as an Option: N/A



Relevant Benchmarks/National Occupational Standards: QAA Benchmarks in Accounting (2007):



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




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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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



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.


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


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

http://www.cimaglobal.com/

http://www.accaglobal.com/students

http://www.bized.co.uk/learn/accounting/management/index.htm

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.


CATS Value: 20

ECTS Value: 10

Scheduled: 36

Independent: 164 Total Hours for module: 200

Module Leader: Olusegun Dosumu










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.




22


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


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)


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


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

http://www.law.harvard.edu/programs/olin_center/papers/pdf/396.pdf

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.


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


BA (Honours) Single Honours Accounting and Finance

BA (Honours) Single Honours Business Management BSc (Honours) Single Honours Economics










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



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


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


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’.


Saunders, M., Lewis, P., & Thornhill, A. (2015) Research methods for business students. New

York, Pearson Education.


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


International Journal of Innovation Management

Management Science Management Review

http://www.amazon.co.uk/exec/obidos/search-handle-url?%5Fencoding=UTF8&search-type=ss&index=books-uk&field-author=Bob%20Algozzine

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.


CATS Value: 10

ECTS Value: 5

Contact Hours:

Scheduled: 24


Total hours: 100

Module Leader/Tutor: G Rajkhowa

Mode of Delivery: Full-Time and Part Time



BA (Honours) Single Honours Business Management BSc (Honours) Single Honours Economics






28


Section A ‘Managing Your Own Resources’, National Occupational Standards Management &

Leadership (2008) http://www.management-standards.org/standards/full-list-2008-national-

occupational-standards


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


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


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’.






29

Saunders , M., Lewis, P., & Thornhill, A. (2015) Research methods for business students. New York, Pearson Education.


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


International Journal of Innovation Management Management Science

Management Review

http://www.amazon.co.uk/exec/obidos/search-handle-url?%5Fencoding=UTF8&search-type=ss&index=books-uk&field-author=Bob%20Algozzine

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)


Total: 200


Mode of Delivery: Blended learning


All Undergraduate programmes, with the exception of UG ITE, Early Childhood Education and Care and Youth and Community Work.



Pre-Requirements: PLU404 (Introduction to Work Related Learning), or equivalent.


QAA UK Quality Code for Higher Education, Chapter B4 http://www.qaa.ac.uk/Publications/InformationAndGuidance/Documents/B4.pdf


31



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.


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


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)


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.


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







Review accounting systems, National Occupational Standards Accounting & Finance

(2012)






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



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)


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.


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:



The International Accounting Standards Board

http://www.iasb.org/ The Accounting Standards Board

http://www.frc.org.uk/asb/




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

http://www.accountingeducation.com/

http://www.iasb.org/


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.


CATS Value: 20

ECTS Value: 10

Contact Hours:

Scheduled: 36




Programmes for which this Module is Mandatory: BA (Honours) Single Honours Accounting and Finance

Single Honours Business Management





QAA Benchmarks in Finance (2007): http://www.qaa.ac.uk/en/Publications/Documents/Subject-benchmark-statement-Accounting.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


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



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:



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


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


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


Journal of Management Accounting Research (JMAR)

International Journal of Managerial and Financial Accounting (IJMFA)


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.


CATS Value: 20

ECTS Value: 10

Contact Hours:


Total 200

Module Leader/Tutor: Philip Cullen


Programmes for which this Module is Mandatory: Single Honours Accounting and Finance







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






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



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)


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


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


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

http://www.hmrc.gov.uk/

http://www.hmrc.gov.uk/thelibrary/manuals-a-z.htm

http://www.tax.org.uk/

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.


CATS Value: 20

ECTS Value: 10

Contact Hours:

Scheduled: 36


Module Leader/Tutor: Dr David Jenkins









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






44


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



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:


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.


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:



Journals: Via Business Source Elite:



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


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



Pre-Requirements: Level 4 and level 5 of this programme or equivalent





Section A ‘Managing Your Own Resources’, National Occupational Standards Management & Leadership (2008) http://www.management-standards.org/standards/full-list-2008-national-

occupational-standards






47


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)


Component 2 - 60% Final Project (10,000 - 12,000 words or equivalent)


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:


Placement: 100 Total: 400


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:


Pre-Requirements: Completion of Work Placement (PLU502).


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



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.


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.


CATS Value: 20

ECTS Value: 10

Contact Hours:

Scheduled: 36

Independent: 164 Total: 200

Module Leader: Olusegun Dosumu









Review accounting systems, National Occupational Standards Accounting & Finance

(2012)






53


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.



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)




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


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:



The International Accounting Standards Board

http://www.iasb.org/ The Accounting Standards Board


http://www.accountingeducation.com/

http://www.iasb.org/


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.


CATS Value: 20

ECTS Value: 10

Contact Hours: Scheduled: 36

Independent: 164

Total 200

Module Leader/Tutor: Dr David Jenkins











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






56


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



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:


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.


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


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:


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.


CATS Value: 20

ECTS Value: 10

Contact Hours:


Total 200

Module Leader/Tutor: John Perkins









Professional ethics in accountancy and finance, National Occupational Standards Accounting and

finance (2012)






59



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



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


Reading Strategy:





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


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


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.


CATS Value: 20

ECTS Value: 10

Contact Hours:

Scheduled: 36

Independent: 164 Total hours: 200

Module Leader: Philip Cullen



BA Hons Accounting and Finance








Manage finance for facilities management, National Occupational Standards Management Accounting (2012)






62


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.



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:


KIS Category: Written Component 1: 30% Essay (2000 words equivalent)


Reading Strategy:





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.

63

Zimmerman (2013). Accounting for Decision-making and Control, McGraw-Hill.

Web-sites

www.cimaglobal.com


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


Journal of Management Accounting Research (JMAR)

International Journal of Managerial and Financial Accounting (IJMFA)


Management Accounting Quarterly American Accounting Association

Accounting, Organizations and Society


