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Undergraduate Programme Specification

BSc Accounting

Academic Year 2021/22

A programme specification is required for any programme on which a student may be registered. All programmes of the University are subject to the University's Quality Assurance processes. All degrees are awarded by Queen's University Belfast.

Programme Title BSc Accounting Final Award
(exit route if applicable for Postgraduate Taught Programmes)
Bachelor of Science
Programme Code ACC-BSC-S UCAS Code N400 HECoS Code 100105 - Accounting - 100
ATAS Clearance Required No
Mode of Study Full Time
Type of Programme Single Honours Length of Programme 3 Academic Year(s) Total Credits for Programme 360
Exit Awards available

Institute Information

Teaching Institution

Queen's University Belfast

School/Department

Queen's Management School

Quality Code
https://www.qaa.ac.uk/quality-code

Higher Education Credit Framework for England
https://www.qaa.ac.uk/quality-code/higher-education-credit-framework-for-england

Level 6

Subject Benchmark Statements
https://www.qaa.ac.uk/quality-code/subject-benchmark-statements

The Frameworks for Higher Education Qualifications of UK Degree-Awarding Bodies
https://www.qaa.ac.uk/docs/qaa/quality-code/qualifications-frameworks.pdf

Accounting (2019)

Accreditations (PSRB)

Chartered Accountants Ireland

Date of most recent Accreditation Visit 29-08-16

Chartered Institute of Management Accountants

Date of most recent Accreditation Visit 27-08-20

Association of Certified Chartered Accountants

Date of most recent Accreditation Visit 01-04-21

Institute of Chartered Accountants in England and Wales

Date of most recent Accreditation Visit 10-03-21

CIPFA

Date of most recent Accreditation Visit 06-11-17

Association of International Accountants

Date of most recent Accreditation Visit 18-11-20

Regulation Information

Does the Programme have any approved exemptions from the University General Regulations
(Please see General Regulations)

None

Programme Specific Regulations

Stage 1
Students are required to pass ALL modules in Stage 1 before being allowed to progress into Stage 2

Stage 2
Students must have the written permission of the Programme Director to intermit their studies. Students may only undertake a second placement year or study abroad year with the approval of the Director of Undergraduate Education.

Stage 3
The University General Regulations apply.

Students with protected characteristics

None

Are students subject to Fitness to Practise Regulations

(Please see General Regulations)

No

Educational Aims Of Programme

Foster a stimulating and supportive learning environment which promotes intellectual, professional and personal development

Encourage critical thinking, independent enquiry, and an international outlook

Develop students' skills base, leadership capacity and connections with practice in ways which will enhance their ability to make valuable contributions to the economy and society

Promote engagement with issues of ethics, responsibility and sustainability, and maintain respect for social and cultural differences, showing openness, fairness, and equality of opportunity in relation to selection, learning, assessment, and support

Provide students with the opportunity to pursue appropriately demanding programmes of study focused on Accounting and its cognate disciplines of Economics, Finance and Law, at a breadth and depth appropriate to a first degree qualification.

Provide students who wish to pursue postgraduate studies in Accounting or cognate subjects with the necessary study skills and subject knowledge.

Place accounting in its broader economic, organisational, social and political contexts.

Satisfy appropriate professional accreditation standards at the undergraduate level.

Develop the intellectual, personal, team and personal and transferable skills to enable students to develop as independent and reflective individuals and to prepare them for employment.

Learning Outcomes

Learning Outcomes: Cognitive Skills

On the completion of this course successful students will be able to:

critically evaluate information

apply logic and reasoning

pursue independent enquiry

Teaching/Learning Methods and Strategies

Cognitive skills are developed across modules and between stages. A combination of teaching methods are used to enhance these skills. Students are encouraged to evaluate information and think independently throughout their course, in lectures, small group tutorials, and interactive learning sessions.

Methods of Assessment

A combination of assessment methods including assignments, presentations, class tests and examinations are used to evaluate cognitive skills. Students are awarded marks for their ability to demonstrate critical thinking and originality.

Learning Outcomes: Transferable Skills

On the completion of this course successful students will be able to:

communicate ideas in both written and presentational forms

use ICT software effectively

work both independently and in groups

manage their own time and workloads effectively

engage with employers and practitioners

Teaching/Learning Methods and Strategies

Transferable skills development permeates teaching and learning throughout the degree programme. The teaching and learning environment is supportive of the need to assist students in developing and enhancing their communication, IT, team working and employability skills.

Methods of Assessment

Students are asked to prepare and deliver presentations, and structure and write assignments, which encourages them to improve their oral and written communication skills. These formats also give students experience of using a range of software, and allows them to advance their technical abilities. Some assessments are group based, which helps develop an awareness of how to work as a team, whilst others are individual based, which promotes time management skills.

Learning Outcomes: Knowledge & Understanding

On the completion of this course successful students will be able to:

appreciate the importance of internationalisation

engage with issues around ethics, responsibility and sustainability

understand the conceptual and applied aspects of accounting as an academic discipline, at a breadth and depth appropriate to a first degree meeting the requirements of the Accounting Benchmark Statement

Evaluate:
the main current technical language and practices of accounting in the areas of recognition, measurement and disclosure in financial statements; managerial accounting; auditing; taxation
the alternative theories of income measurement and associated recognition rules and valuation bases, the international context of accounting regulation and alternative managerial accounting approaches to planning, control and decision-making

the theories and empirical evidence related to the core aspects of accounting, including a familiarity with the latest research developments and issues

issues around ethical awareness in accounting

Understand:
Knowledge and understanding of the main
current technical language and practices of
accounting (e.g. measurement and disclosure in financial statements, managerial
accounting; financial accounting, auditing,
taxation and business / corporate law)

Discuss:
the theories and empirical evidence related to the core aspects of accounting, including a familiarity with the latest research developments and issues

Teaching/Learning Methods and Strategies

The BSc Accounting programme follows a structured curriculum which progresses from first year to final year. A combination of teaching and assessment methods are used to enhance knowledge and understanding including: traditional lectures; interactive small group tutorials; weekly workshops. The international dimension to various issues are included in modules throughout the course, and concerns around ethics, responsibility and sustainability are embedded when discussing topics.

Methods of Assessment

A combination of assessment methods are used to enhance knowledge and understanding including: weekly workshops with related assessed work; tutorial portfolio systems where students are required to submit work on a weekly basis; group presentations; case studies, both structured and unstructured; group assignments; individual assignments; class tests and end of semester examinations. Relevant discussion of the international and ethical aspects to any subject is also regarded as a positive.

Learning Outcomes: Subject Specific

On the completion of this course successful students will be able to:

understand how accounting informs and is informed by the organisational, economic, social and political contexts in which it operates

record and summarise transactions and other economic events

prepare financial statements for incorporated and un-incorporated entities

analyse the operations of business in the areas of decision analysis, performance measurement and management control

prepare financial analyses and projections, for example, analysis of financial ratios, discounted cash flow analysis, budgeting and the assessment of financial risks

Demonstrate knowledge and understanding of a range of
accounting related literature in the areas studied (for example, audit ethics, accountability and sustainability reporting) and the ability
to evaluate critically such theories and
evidence.

Teaching/Learning Methods and Strategies

A combination of teaching and learning methods are used to enhance subject-specific skills. These include: traditional lectures; interactive small group tutorials; weekly workshops;

Methods of Assessment

A combination of assessment methods are used to enhance subject-specific skills. These include: weekly workshops; tutorial portfolio system; group presentations; case studies, both structured and unstructured; group assignments; individual assignments; class tests and end of semester examinations.

Module Information

Stages and Modules

Module Title Module Code Level/ stage Credits

Availability

Duration Pre-requisite

Assessment

S1 S2 Core Option Coursework % Practical % Examination %
Introductory Financial Accounting ACC1001 1 20 YES 12 weeks N YES 25% 0% 75%
Introductory Management Accounting ACC1003 1 20 YES 12 weeks N YES 25% 0% 75%
Accounting Information Systems ACC1004 1 20 YES 12 weeks N YES 30% 0% 70%
Introduction to Legal Study and Basic Contract Law ACC1005 1 20 YES 12 weeks N YES 25% 0% 75%
Quantitative Methods ECO1009 1 20 YES 12 weeks N YES 0% 0% 100%
Economy, Society, and Public Policy 1 ECO1015 1 20 YES 12 weeks N YES 30% 0% 70%
Financial Accounting ACC2004 2 20 YES 12 weeks N YES 25% 0% 75%
Financial Decision Making FIN2006 2 20 YES 12 weeks N YES 25% 0% 75%
Management Accounting ACC2005 2 20 YES 12 weeks N YES 25% 0% 75%
Financial Market Theory FIN2008 2 20 YES 12 weeks N YES 25% 0% 75%
Managerial Behaviour MGT2008 2 20 YES 12 weeks N YES 40% 0% 60%
Data Analysis and Optimisation ECO2023 2 20 YES 12 weeks N YES 90% 10% 0%
Financial Modelling ACC2010 2 20 YES 12 weeks N YES 100% 0% 0%
Accounting Practice ACC2011 2 20 YES 12 weeks N YES 100% 0% 0%
Advanced Financial Accounting ACC3010 3 20 YES 12 weeks N YES 25% 0% 75%
Advanced Management Accounting ACC3011 3 20 YES 12 weeks N YES 25% 0% 75%
Taxation ACC3012 3 20 YES 12 weeks N YES 25% 0% 75%
Auditing and Accountability ACC3009 3 20 YES 12 weeks N YES 25% 0% 75%
Supply Chain Management MGT3013 3 20 YES 12 weeks N YES 100% 0% 0%
Business Ethics MGT3012 3 20 YES 12 weeks N YES 60% 40% 0%
Law of Business Organisations ACC3024 3 20 YES 12 weeks N YES 25% 0% 75%
Issues in not-for-profit and public sector accounting ACC3014 3 20 YES 12 weeks N YES 100% 0% 0%

Notes