Modules

• Year 1

  Core Modules

  Economy, Society, and Public Policy 1 (20 credits)

  ×

  Economy, Society, and Public Policy 1

  Overview

  Economy, Society, and Public Policy 1 is the title of our new Level 1 semester 1 CORE (Curriculum Open-access Resource for Economics) module for non-specialists. CORE is the result of a huge global collaboration to change the way introductory economics is taught; to ensure it is student-centred and motivated by real-world problems and real-world data. Many students studying for degrees in other disciplines are drawn to economics so that they can develop their analytical skills and also engage with policy debates on issues such as environmental sustainability, inequality, the future of work, financial instability, and innovation. But, when they study economics, they find that their introductory course is arid and theoretical, and designed primarily for students who want to study the subject as their major. The result is that students from other disciplines often find themselves studying a quantitative and analytical economics module that is only minimally social in content and downplays the insights of other disciplines, or a social or business oriented module that gives them little training in modelling, or in quantitative scientific methods. In contrast, this module draws on the work of the global CORE team to offer students who are not specialist economists an in-depth introduction to economics and the global economy that is both analytical and real-world. The module focuses throughout on evidence on the economy, from around the world, and from history. It is motivated by questions — how can we explain what we see?
  
  This module is targeted at UG students who are not taking economics as a major subject but who want to develop their analytical skills and learn how to use economics to understand and articulate reasoned views on some of the most pressing policy problems facing our societies.
  
  The course content will be drawn primarily from the following units from the textbook Economy, Society, and Public Policy:
  
  1 Capitalism: affluence, inequality, and the environment
  2 Social interactions and economic outcomes
  3 Public policy for fairness and efficiency
  4 Work, wellbeing and scarcity
  5 Institutions, power, and inequality
  6 The firm: employees, managers, and owners
  7 Firms, customers, and markets
  8 The labour market: unemployment, wages, and profits
  9 The credit market: borrowers, lenders, and the rate of interest
  10 Market successes and failures
  11 Government, citizens, and public policy
  12 Banks, money, and central bank policy

  Learning Outcomes

  Successful completion of the module will enable students to:
  
  Understand the reach of economics and its place in the wider social sciences; understand how to interpret relevant evidence and apply relevant economic theory to help answer a variety of economic and social questions; understand how to critically evaluate the application of models in economics to real-world questions and policy issues; understand key aspects of the historical development of the global economy and its contemporary nature.

  Skills

  Subject-specific skills
  
  Successful completion of the module will enable students to:
  
  Develop/enhance subject-specific skills including the ability to construct arguments and exercise problem solving skills in the context of real-world economic and social questions; the ability to construct, interpret and critically evaluate economic models of behaviour; the ability to apply economic models and concepts to real world questions; the ability to understand, evaluate and commentate on the economy and on economic and social policy.
  
  Cognitive and transferable skills
  
  Successful completion of the module will enable students to:
  
  Develop/enhance generic cognitive and transferable skills, including: problem solving, logical reasoning, independent enquiry, critical evaluation and interpretation, self-assessment and reflection, synthesising information from a variety of sources, written and verbal communication, organisation and time management.

  Coursework

  30%

  Examination

  70%

  Practical

  0%

  Stage/Level

  1

  Credits

  20

  Module Code

  ECO1015

  Teaching Period

  Autumn

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Introductory Financial Accounting (20 credits)

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  Introductory Financial Accounting

  Overview

  This module provides students with an appreciation of how financial information is recorded and reported to various user groups who in turn use this information to assess business performance and determine resource allocation. The module begins with an overview of financial accounting. It then covers double-entry bookkeeping, the core accounting adjustments and the preparation of basic financial statements. The control mechanisms that are prevalent to all accounting systems are considered. Three types of business entity are compared and contrasted. Accounting for inventory, main accounting concepts, characteristics of accounting information and ethics in accounting are also explored.

  Learning Outcomes

  At the end of this module students should be able to:
  1. understand explain the theoretical foundations (concepts) which underpin financial accounting;
  2. record accounting transactions of a level consistent with Introductory Accounting) with competence;
  3. prepare and understand suspense accounts, control accounts and bank reconciliations;
  4. prepare a basic: profit and loss statement; statement of financial position; for a sole trader and a partnership;
  5. appreciate the differences and similarities among the main types of business entity;
  6. decipher information that can be used to prepare financial statements from incomplete records;
  7. appreciate understand and explain the distinction between cash accounting and accruals accounting; 8. demonstrate an awareness of topical issues such as accounting for intangible assets sustainable development, accounting ethics and developments in relation to international accounting frameworks; and 9. contribute to tutorial sessions.

  Skills

  Development of data handling and problem-solving skills. Students will improve analytical, reasoning and verbal and written communication skills. Business acumen skills will be enhanced as students develop an awareness of various key events within the corporate business.
  
  At the end of this module students should have gained experience in independent working and presenting their work to peers in class.

  Coursework

  5%

  Examination

  95%

  Practical

  0%

  Stage/Level

  1

  Credits

  20

  Module Code

  ACC1001

  Teaching Period

  Autumn

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Accounting Information Systems (20 credits)

  ×

  Accounting Information Systems

  Overview

  The accountant's role is not simply to report on the results of past activities, but to take a proactive role in obtaining and interpreting financial and non-financial information about the organisation's continuing activities. That role includes understanding, developing, maintaining and improving accounting information systems. This course analyses the basic components of accounting information systems and examines how information technology affects the nature of business in general and accounting in particular. In addition to analysing technology-driven changes, the course explores how businesses are responding to an increasingly competitive environment by re-examining every internal activity and the impact that this has for the accountant.

  Learning Outcomes

  By the end of this module students should be able to:
  1. understand the flow of accounting data and information in business organisations in general and in accounting systems in particular;
  2. understand how information technology is used in information processing;
  3. understand how information systems are developed, implemented and maintained;
  4. demonstrate awareness of security and control issues in accounting information systems;
  5. demonstrate awareness of ethical and legal issues in information system development

  Skills

  Students should demonstrate:
  
   improved ability to work as part of a group.
   competence in the use of popular accounting applications
   improved study skills and habits appropriate to modules of this type.

  Coursework

  30%

  Examination

  70%

  Practical

  0%

  Stage/Level

  1

  Credits

  20

  Module Code

  ACC1004

  Teaching Period

  Spring

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Introductory Management Accounting (20 credits)

  ×

  Introductory Management Accounting

  Overview

  Management Accounting has the purpose of identifying, measuring and communicating information to allow management and employees to make informed judgements and decisions. It is concerned with the provision of both financial and non-financial information to decision-makers. The Module provides an introduction to Management Accounting and reviews: the purposes of Management Accounting; cost terms; cost behaviours and estimation; cost accumulation/assignment techniques; job and process costing; joint and by-products costing; income effects of alternative cost accumulation systems; use of information for decision making (CVP analysis); short-term vs. long-term decision making; a brief introduction to budgeting.

  Learning Outcomes

  By the end of the module students should be able to:
  1. appreciate the context in which management accounting exists and how it is influenced by the internal and external environment,
  2. evaluate the role of management accounting in the provision of information for organisational planning, control and decision-making;
  3. compare information and apply appropriate techniques for organisational planning and problem-solving; and
  4. utilise skills of active learning and self-assessment.

  Skills

  Skills in gathering and interpreting both qualitative and quantitative information; knowledge of the tools and techniques for the provision of timely, accurate and relevant information internally.

  Coursework

  25%

  Examination

  75%

  Practical

  0%

  Stage/Level

  1

  Credits

  20

  Module Code

  ACC1003

  Teaching Period

  Spring

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Optional Modules

  Beginners French Studies (Post GCSE Level) (40 credits)

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  Beginners French Studies (Post GCSE Level)

  Overview

  This modules aims to provide students with little or no previous knowledge of French with the grammatical, written, and spoken language skills necessary go further in the study of French. It will also equip them with professional and employability skills complimentary to their studies. It consists of:
  
  1. Language Seminars (3 hours per week)
  Seminars will equip students with the knowledge and understanding of grammatical constructions (both basic and more complex) and syntax required to use the French language independently in written and spoken form. Language skills are practiced in a range of activities: grammar exercises, reading, spoken and listening comprehension, translation, expressive and descriptive writing. All major areas of grammar will be encountered, laying the foundations for future study of the language and its nuances.
  Seminars also introduce students to language in context. Students are exposed to new vocabulary, expressions and nuances of use through reading, translation and writing exercises based on sources from the Francophone world.
  2. Conversation Class (1hr per week)
  Led by a native speaker, this class develops students’ listening and speaking skills in French. The content from seminars is deployed in a range of practical scenarios likely to be experienced in French -speaking countries.

  Learning Outcomes

  This modules aims to provide students with little or no previous knowledge of French with the grammatical, written, and spoken language skills necessary go further in the study of French. It will also equip them with professional and employability skills complimentary to their studies. It consists of:
  1. Language Seminars (3 hours per week)
  Seminars will equip students with the knowledge and understanding of grammatical constructions (both basic and more complex) and syntax required to use the French language independently in written and spoken form. Language skills are practiced in a range of activities: grammar exercises, reading, spoken and listening comprehension, translation, expressive and descriptive writing. All major areas of grammar will be encountered, laying the foundations for future study of the language and its nuances.
  Seminars also introduce students to language in context. Students are exposed to new vocabulary, expressions and nuances of use through reading, translation and writing exercises based on sources from the Francophone world.
  2. Conversation Class (1hr per week)
  Led by a native speaker, this class develops students’ listening and speaking skills in French. The content from seminars is deployed in a range of practical scenarios likely to be experienced in French -speaking countries.

  Skills

  On successful completion of the modules students should have developed the following range of skills: A comprehensive dexterity using French grammar; Translation skills; text analysis; essay writing; lexicographical skills; report writing skills; IT skills; presentation skills; spoken language skills.

  Coursework

  45%

  Examination

  35%

  Practical

  20%

  Stage/Level

  1

  Credits

  40

  Module Code

  FRH1121

  Teaching Period

  Full Year

  Duration

  24 weeks

  Pre-requisite

  No

  Core/Optional

  Optional

  French 1 (40 credits)

  ×

  French 1

  Overview

  This module aims to consolidate and develop the students existing written and oral language skills and knowledge of French and Francophone culture, equip them with professional and employability skills and prepare them to go further in the study of French. It consists of four elements designed to provide a comprehensive consolidation of French language competence:
  
  1. Language Seminar (1hr per week)
  Seminar aims to develop students ability to understand, translate and compose French language materials in a range of forms: text, image, audio-visual. Language will be engaged in context, guided by themes such as University life, Culture and Identity and Culture and Communication. Linguistic competence will be developed through a range of methods that may include: group discussion, comprehension, translation, responsive and essay writing.
  
  2. Grammar Workshop (1hr per week)
  Workshop designed to consolidate and enrich students' knowledge and understanding of French grammar and syntax. All major areas of grammar will be encountered, laying the foundations for future study of the language and its nuances. It focuses particularly on developing competence in the key area of translation into French.
  
  3. Professional skills (1hr per week)
  The class focuses on language skills for special purposes and contains two strands: Language for Business and Language for Law. Both provide linguistic and socio-cultural knowledge important to work-related situations in different fields.
  
  4. Conversation class (1hr per week)
  Conversation class is led by a native speaker of French and compliments the content of the Language hour. Students will meet in small groups to discuss, debate and present on the main themes of the course.

  Learning Outcomes

  On successful completion of the modules students should:
  1. Be able to read French texts in a variety of forms and demonstrate a sensitivity to their detail and nuance in speech, writing and when translating.
  2. Be able to produce French texts appropriate to different requirements and registers.
  3. Be able to investigate, structure and present a complex argument in longer pieces of written work.
  4. Be able to communicate using more sophisticated grammatical and syntactical constructions with a good level of accuracy (without basic errors).

  Skills

  On successful completion of the modules students should have developed the following range of skills: comprehensive dexterity using French grammar; translation skills; text analysis; comprehension; essay writing; lexicographical skills; report writing skills; IT skills; presentation skills; spoken language skills

  Coursework

  45%

  Examination

  35%

  Practical

  20%

  Stage/Level

  1

  Credits

  40

  Module Code

  FRH1101

  Teaching Period

  Full Year

  Duration

  24 weeks

  Pre-requisite

  No

  Core/Optional

  Optional

  Intermediate French (40 credits)

  ×

  Intermediate French

  Overview

  This module aims to consolidate and develop the students existing written and oral language skills and knowledge of French and Francophone culture, equip them with professional and employability skills and prepare them to go further in the study of French. It includes an intensive language focused class, which will help students without A Level standard French to develop the linguistic proficiency required for the subject at degree level. It consists of four elements designed to provide a comprehensive consolidation of French language competence:
  
  1. Language Seminar (1hr per week)
  Seminar aims to develop students ability to understand, translate and compose French language materials in a range of forms: text, image, audio-visual. Language will be engaged in context, guided by themes such as University life, Culture and Identity and Culture and Communication. Linguistic competence will be developed through a range of methods that may include: group discussion, comprehension, translation, responsive and essay writing.
  
  2. Grammar Workshop (1hr per week)
  Workshop designed to consolidate and enrich students knowledge and understanding of French grammar and syntax. All major areas of grammar will be encountered, laying the foundations for future study of the language and its nuances. It focuses particularly on developing competence in the key area of translation into French.
  
  3. Professional skills (1hr per week)
  The class focuses on language skills for special purposes and contains two strands: Language for Business and Language for Law. Both provide linguistic and socio-cultural knowledge important to work-related situations in different fields.
  
  4. Conversation class (1hr per week)
  Conversation class is led by a native speaker of French and compliments the content of the Language hour. Students will meet in small groups to discuss, debate and present on the main themes of the course.

  Learning Outcomes

  On successful completion of the modules students should:
  1. Be able to read French texts in a variety of forms and demonstrate a sensitivity to their detail and nuance in speech, writing and when translating.
  2. Be able to produce French texts appropriate to different requirements and registers.
  3. Be able to investigate, structure and present a complex argument in longer pieces of written work.
  4. Be able to communicate using more sophisticated grammatical and syntactical constructions with a good level of accuracy (without basic errors).

  Skills

  On successful completion of the modules students should have developed the following range of skills: comprehensive dexterity using French grammar; translation skills; text analysis; comprehension; essay writing; lexicographical skills; report writing skills; IT skills; presentation skills; spoken language skills

  Coursework

  45%

  Examination

  35%

  Practical

  20%

  Stage/Level

  1

  Credits

  40

  Module Code

  FRH1111

  Teaching Period

  Full Year

  Duration

  24 weeks

  Pre-requisite

  No

  Core/Optional

  Optional

• Year 2

  Core Modules

  French 2 (40 credits)

  ×

  French 2

  Overview

  Course contents: Building on skills acquired at Level 1, this module aims to consolidate productive (writing and speaking) and receptive (reading and listening) skills in French language. Key components are: comprehension, translation into English and into French, résumé, grammar, CV preparation. The oral French component includes presentations and preparation for job interviews. Languages for special purposes strands equip students in law or business with skills for legal and professional contexts.
  This module will contain the following elements:
  1.Written language (2 hrs per week)
  This component will focus on enhancing ability in written French through engagement with a range of journalistic and literary written texts at appropriate level. A variety of topics will be covered, dealing with current themes in society and topical issues. Written language tasks include translation (from and into French), résumé, comprehension and grammar exercises.
  2.Oral language (1 hr per week)
  This component will focus on enhancing ability in oral French. A variety of topics and themes are covered, which aim to develop knowledge of issues in present-day France, prepare students for the year abroad and for job interviews in the target language. Stimulus materials from a range of media (textual, visual, audio, video) are used.
  3.Contextual Study (filière; 1 hr per week)
  This component will raise awareness of cultural and linguistic issues in French and allow students to deepen their perspective of the field, as well as preparing students for a residence in a French-speaking country.

  Learning Outcomes

  Learning Outcomes: On successful completion of the modules students should:
  1) be able to demonstrate fluency, accuracy and spontaneity in spoken and written French, with a broad range of vocabulary and expression, so as to be able to discuss a variety of complex issues;
  2) be able to read wide variety of French texts and identify important information and ideas within them;
  3) be able to translate a range of texts into and from French;
  4) have developed a detailed critical understanding of representative textual and other material;
  5) be able to engage in complex problem-solving exercises.

  Skills

  On successful completion of the modules students should have developed the following range of skills:
  Skills in written and oral expression; critical awareness and problem-solving; close textual analysis; translation; comprehension; presentation; IT skills; employability skills, such as interview technique and cv preparation.

  Coursework

  45%

  Examination

  35%

  Practical

  20%

  Stage/Level

  2

  Credits

  40

  Module Code

  FRH2101

  Teaching Period

  Full Year

  Duration

  24 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Placement Preparation Module (0 credits)

  ×

  Placement Preparation Module

  Overview

  To be confirmed

  Learning Outcomes

  To be confirmed

  Skills

  To be confirmed

  Coursework

  0%

  Examination

  0%

  Practical

  100%

  Stage/Level

  2

  Credits

  0

  Module Code

  MGT2020

  Teaching Period

  Both

  Duration

  24 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Introduction to Legal Study and Basic Contract Law (20 credits)

  ×

  Introduction to Legal Study and Basic Contract Law

  Overview

  A brief introduction to the legal system of Northern Ireland followed by an examination of the law of contract, including formation of contracts, termination, breach of contract and exclusion clauses. Consideration of contracts of employment and of agency, sale of goods and consumer credit law, tort, banking law, and commercial issues generally.

  Learning Outcomes

  A basic knowledge and understanding of:
  
  1. the legal system in operation within Northern Ireland;
  2. the law of contract (including, in particular, three specific types of contract, being contracts for the sale of goods, consumer credit contracts and contracts of employment);
  3. commercial law, focusing on concepts of legal personality and the law of agency, the banker/customer relationship, landlord and tenant relationship, the employer/employee relationship, and the issues of planning law and money laundering;
  4. liability for negligence in tort, including the potential liability of accountants for professional negligence;
  5. health and safety legislation, data protection and industry specific legislation. Students will also look at the role of ethics in the law where appropriate.

  Skills

  Handling case-law, problem solving, essay writing, critical thinking and analysis.

  Coursework

  25%

  Examination

  75%

  Practical

  0%

  Stage/Level

  2

  Credits

  20

  Module Code

  ACC2001

  Teaching Period

  Autumn

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Management Accounting (20 credits)

  ×

  Management Accounting

  Overview

  Management accounting has the purpose of identifying, measuring and communicating information to permit management and employees in an organisation to make informed judgements and decisions in an ethical way. It is concerned with the provision of both financial and non-financial information to decision-makers. Management accounting requires the understanding of both decision-making processes and different information needs of the users of accounting information. The module begins by revisiting the basic concepts of management accounting and discussing its role in the importance of the changing environment and the impact it has on management accounting systems. In particular, the module examines planning control and performance measurement: budgeting; feedback and feedforward control; behavioural aspects of control systems; standard costing; and advanced aspects of cost allocation systems. The module also examines advanced aspects of short-term decision making: the decision-making process; rational management, programmed and non-programmed decisions; relevant costs; limiting factors and linear programming; the learning curve; risk and uncertainty in decision making. The role of big data and data analytics in the functions of management accounting are also explored in the module.

  Learning Outcomes

  By the end of the module students should be able to:
  1. apply advanced management accounting techniques to the production and presentation of information for planning, controlling and decision making in a variety of business and not-for-profit organisations;
  2. interpret management accounting information;
  3. critically evaluate the use of advanced management accounting techniques;
  4. understand the importance of cost information and costing systems to the successful strategic management of organisations;

  Skills

  The development of problem-solving skills through analysis, interpretation and evaluation of relevant management accounting information and management control theories. At the end of this module students should have gained experience in working in small groups and making presentations.¶

  Coursework

  25%

  Examination

  75%

  Practical

  0%

  Stage/Level

  2

  Credits

  20

  Module Code

  ACC2005

  Teaching Period

  Spring

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Financial Decision Making (20 credits)

  ×

  Financial Decision Making

  Overview

  Financial Environment; Time Value of Money; The Investment Decision - Capital Budgeting; Risk and Return; Cost of Capital; The Financing Decision; Working Capital Investment; Introduction to Personal Finance.

  Learning Outcomes

  To promote an appreciation of how long term financial decisions are taken through an understanding of the concepts and principles involved.

  Skills

  To formulate procedures for problem solving within a financial environment. To understand the issues surrounding a company's investment and financing decisions.

  Coursework

  25%

  Examination

  75%

  Practical

  0%

  Stage/Level

  2

  Credits

  20

  Module Code

  FIN2006

  Teaching Period

  Autumn

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Financial Accounting (20 credits)

  ×

  Financial Accounting

  Overview

  Financial accounting statements communicate information about organisations to users for the purposes of control, financial performance assessment and valuation of companies. The module begins by examining the framework for the preparation and presentation of financial statements, followed by a revision of the preparation of financial statements. This provides the basis for understanding, evaluating and applying the regulatory requirements relating to the preparation of financial statements for incorporated entities. In particular, the module examines the accounting requirements for: revenue recognition; property, plant and equipment; leases; research and development; borrowing costs; impairment of assets; investment properties; government grants; and provisions. The analysis and interpretation of financial information, together with earnings per share are also considered in detail. Alternative accounting treatments are reviewed to allow the evaluation of current regulatory requirements, including consideration of the key differences between International Accounting Standards (IASs)/International Financial Reporting Standards (IFRSs) and FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland.

  Learning Outcomes

  At the end of this module students should be able to:
  
  1. understand the purposes of income measurement and evaluate different methods of reporting income and valuing assets;
  2. prepare financial statements for incorporated enterprises in accordance with the requirements of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs);
  3. discuss the usefulness and limitations of the information provided in financial statements; and
  4. interpret the performance of companies using ratio analysis applied to data in published financial statements.

  Skills

  Data handling. Critical evaluation of alternative accounting techniques and regulatory mechanisms. Interpretation of accounting data. At the end of this module students should have gained experience in working in small groups and making presentations.

  Coursework

  25%

  Examination

  75%

  Practical

  0%

  Stage/Level

  2

  Credits

  20

  Module Code

  ACC2004

  Teaching Period

  Autumn

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

• Year 3

  Core Modules

  QMS Placement Year Accounting with a Language (120 credits)

  ×

  QMS Placement Year Accounting with a Language

  Overview

  In order to progress onto the final year of their degree programme, each student will be required to achieve a pass on each of the following three elements:
  
  1. A 2,500 word reflective composition demonstrating knowledge, experience and skills that have been gained during the placement;
  
  2. A presentation of a current business issue, in the study language, relevant to the host company; and
  
  3. An assessment of the student's overall work placement performance undertaken by the professional supervisor.

  Learning Outcomes

  As a result of successfully completing an international work placement, students will have developed their skills/competencies in each of the following four areas:
  
  Linguistic Skills; Professional Skills; Cultural Awareness; and Transferable Skills.

  Skills

  Linguistic Skills; Professional Skills; Cultural Awareness; and Transferable Skills.

  Coursework

  100%

  Examination

  0%

  Practical

  0%

  Stage/Level

  3

  Credits

  120

  Module Code

  ACC3333

  Teaching Period

  Full Year

  Duration

  40 weeks

  Pre-requisite

  No

  Core/Optional

  Core

• Year 4

  Core Modules

  French 3 (40 credits)

  ×

  French 3

  Overview

  Building on skills acquired at level 2, this module aims to develop the skills and understanding required to deal with a broad variety of language tasks. Linguistic, sociolinguistic and cultural awareness will be consolidated and deepened. The module will contain the following elements:
  
  1. Written Language Skills (2 hours per week) which will offer students an opportunity to enrich their linguistic skills, consolidate grammatical awareness and develop facility in handling the structures of standard, modern French, across a variety of genres, by means of practical engagement with a range of texts carefully selected for both their linguistic interest (varying in style and register) and the insights they offer into aspects of contemporary France and the Francophone world. Emphasis is placed on accuracy, fluent and idiomatic expression, and linguistic flair. A variety of language acquisition and development methods will be employed: grammar practice, editing work, essay-writing, translation into English and into French.
  
  2. Spoken Language (1 hour per week), which will focus on aspects of contemporary France and the Francophone world, with the aim of training students to speak accurately and fluently in French, to express a range of different ideas and opinions, and to organise material logically and coherently when presenting. This component of the module includes a presentation and extended discussion.
  
  3. Contextual Study (1hr per week). This component, which will vary across the two semesters, will deepen and contextualise the other elements of the module by placing them in a broader cultural context and will include, for example, literary texts, films, art and linguistics. A specific languages for special purposes strands equip students in law or business with skills for legal and professional contexts. This element includes an essay in the target language.

  Learning Outcomes

  Learning Outcomes: On successful completion of the modules students should:
  1) be able to demonstrate a high level of fluency, accuracy and spontaneity in written and oral French, including the use of a broad variety of linguistic structures and vocabulary;
  2) be able to deal with a broad variety of material in the target language, including material which is complex and abstract, and which involves a variety of genres and registers; 3) be able to demonstrate an advanced knowledge of the structures of the language and their broader linguistic context and the ability to use appropriate reference works effectively;
  4) be able to structure and present arguments at a high level in a range of formats and registers.

  Skills

  On successful completion of the modules students should have developed the following range of skills: Communication skills; translation skills; textual analysis; essay writing; lexicographical skills; IT skills; presentation skills; employability skills, such as report writing and editing skills; problem solving and critical thinking.

  Coursework

  45%

  Examination

  35%

  Practical

  20%

  Stage/Level

  4

  Credits

  40

  Module Code

  FRH3101

  Teaching Period

  Full Year

  Duration

  24 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Law of Business Organisations (20 credits)

  ×

  Law of Business Organisations

  Overview

  The purpose of this module is to provide students with a comprehensive understanding of company law, including the duties and responsibilities of officers of incorporated associations together with the rights and obligations of company members, their protection, how a company operates, how it is constituted, reorganisations, winding-up and capital and securities.

  Learning Outcomes

  On successful completion of the module students will be able to:
  
  (a) Understand the principal functions of company law, its sources, content and development.
  (b) Demonstrate knowledge of the relevant statutory provisions of the companies’ legislation and how they relate to the practical every day running of a company,
  (c) Know the key features, including concepts, principles, doctrines and legislation in business and company law
  (d) Acquire an understanding of the purpose and function of company law in the relevant context.
  (e) Understand the nature and significance of various issues in corporate governance.
  (f) Critically evaluate the operation of those aspects of company law explored during the module
  (g) Apply the law to answer problem style questions, demonstrating skills of analysis, synthesis and evaluation.

  Skills

  Students should be able to:
  
  · analyse legal materials, identify key legal principles and issues and, where appropriate, make constructive criticism;
  · critically evaluate legal materials by way of statutory interpretation, case analysis, review of journal articles and consideration of reform reports from bodies such as the Company Law Review;
  · critically assess the strengths and weakness of law reform as developed by the Company Law Review and reflected in the Companies Act 2006;
  · communicate effectively knowledge of issues of company law and present reasoned arguments coherently.
  
  In addition, students will have developed transferable skills including good communication skills in both oral and written work; developing subject-specific skills relating to their capacity for abstraction, deduction, and critical analysis of the systematic retrieval of legal materials, reasoning, and investigation. Students will also be expected to act independently and manage time effectively.

  Coursework

  25%

  Examination

  75%

  Practical

  0%

  Stage/Level

  4

  Credits

  20

  Module Code

  ACC3024

  Teaching Period

  Autumn

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Taxation (20 credits)

  ×

  Taxation

  Overview

  Taxation theory; principles and practice of the UK tax system including: administrative framework, tax avoidance/evasion; personal and business taxation including: computation of an individual's overall tax liability; income tax; value added tax; introduction to corporation tax, capital gains tax; and inheritance tax.

  Learning Outcomes

  At the end of the module students should be able to:
  1. understand the principles of tax law and practice and apply their knowledge to the solution of practical computational problems and the evaluation of alternative tax strategies;
  2. analyse the effects of tax changes and evaluate fiscal policy studies; and
  3. appreciate the importance of accuracy and integrity in a professional environment.

  Skills

  Students should further develop their skills in: analysis and reasoning; identifying relevant information for problem-solving; research and report-writing; working in small groups

  Coursework

  25%

  Examination

  75%

  Practical

  0%

  Stage/Level

  4

  Credits

  20

  Module Code

  ACC3012

  Teaching Period

  Spring

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Advanced Management Accounting (20 credits)

  ×

  Advanced Management Accounting

  Overview

  Management accounting, both in businesses and in not-for-profit organisations, serves the purpose of identifying, measuring and communicating economic information to permit management and employees in an organisation to make informed judgements and decisions. Thus, it is concerned with the provision of both financial and non-financial information to decision makers. Implicit in the understanding of management accounting is the requirement to appreciate both decision-making processes and the different information needs of the users of accounting information in various organisation types. This module builds upon previous study of the area and begins by setting management accounting within an economic, political, social and cultural context. The module focuses on information for planning, control and performance measurement. Key issues faced by many organisations that will be examined in this module relate to: the extent (if any) of decentralisation; the measurement of divisional performance; and transfer pricing (including the performance measurement and behavioural aspects). Moreover, in the light of changes within the business environment including deregulation, globalisation, reducing product life cycles, continuous improvement objectives, sustainability, increasing customer sophistication, digitalization and internationalisation, the module also looks at management accounting from a change perspective and a strategic perspective. This is achieved by considering strategic cost management approaches, performance measurement and management, behavioural implications and exploring management accounting change.

  Learning Outcomes

  At the end of this module students should have:
  
  1.Further developed the technical, analytical and evaluative skills required in the field of management accounting.
  2.Acquired an understanding of management control issues.
  3.Gained an insight into the synergy between the role of management accounting and other roles in an organisational setting.
  4.Achieved a comprehensive understanding of, and the ability to discuss, critically evaluate and apply the financial and non-financial aspects of management accounting theory and methodology to a management accounting role within an organisation through the medium of case study/group work/examination.
  5.Gained an appreciation of the importance of keeping abreast of current and likely future research into the field of management accounting given the ever-evolving business environment.

  Skills

  To develop further technical, evaluative and analytical skills pertinent to management accounting. Students will develop and enhance their abilities to work in small groups and make presentations.

  Coursework

  25%

  Examination

  75%

  Practical

  0%

  Stage/Level

  4

  Credits

  20

  Module Code

  ACC3011

  Teaching Period

  Spring

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core

  Advanced Financial Accounting (20 credits)

  ×

  Advanced Financial Accounting

  Overview

  Fair value/deprival value measurement and other theories associated with income measurement are considered. The preparation and presentation of consolidated financial statements, including foreign entities is also covered, together with principal-agent analysis and earnings management. The role of financial accounting regulation in theory and practice is reviewed to aid understanding and evaluate financial accounting principles, concepts and regulatory requirements. Topical issues surrounding accountability, including social, environmental and sustainability reporting are explored.

  Learning Outcomes

  At the end of the module students should be able to:
  1. prepare financial statements for groups of companies in accordance with the requirements of International Financial Reporting Standards;
  2. understand the purposes of income measurement and critically evaluate alternative approaches to income measurement and asset valuation;
  3. explain the role of agency theory and the positive accounting theory in the choice of accounting methods; and 4.Critically discuss the limitations of accounting information and the role of sustainability reporting in discharging accountability.

  Skills

  Data handling, analytical and critical reasoning, verbal and written communication skills, working in small groups and personal communication and presentation skills. At the end of this module students should have gained experience in working in small groups and making presentations.

  Coursework

  25%

  Examination

  75%

  Practical

  0%

  Stage/Level

  4

  Credits

  20

  Module Code

  ACC3010

  Teaching Period

  Autumn

  Duration

  12 weeks

  Pre-requisite

  No

  Core/Optional

  Core