This course satisfies the Accounting (2007) and Finance (2007)

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Coventry University
Faculty of Business Environment and Society
Programme Specification for
BA (Hons) Accounting & Finance
Academic Year 2012/13
BA Accountancy Programme Specification April 2012
1
Contents
Introduction
Page
3
Part 1: Course Specification
1- 10 Basic Course information
5
11 Educational Aims of the Course
6
12 Intended Learning Outcomes
6
13 Course Structure and Requirements
10
14 Support for Students and their Learning
18
15 Criteria for Admission
19
16 Methods for Evaluation and Enhancing the Quality and Standards of Teaching
and learning
19
17 Regulation of Assessment
20
18 Indicators of Quality and Standards
20
19 Additional Information
21
20 List of mandatory and core option modules
21
21 Curriculum Map
23
22 Capabilities (Skills) Map
25
Part 2: Supporting information
Relationship to the national Qualifications Framework, Subject Benchmarks and
Professional/Statutory Body requirements.
28
Teaching and Learning Strategy
30
Assessment Strategy
34
Programme/Course management
37
Entry Requirements and Selection Procedures
39
Compliance with the University’s Academic Regulations and Current Legislation
39
BA Accountancy Programme Specification April 2012
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Introduction
The BA (Hons) Accounting and Finance degree has been designed in line with the University’s mission
statement in that it seeks to develop innovation and enterprise amongst the students, whilst offering
them an international experience and the opportunity to further develop their employability skills
through a wide range of appropriate placement opportunities.
BA (Hons) Accounting & Finance is a vocationally orientated course that aims to educate and prepare
students for a range of careers within the accountancy and finance professions but also allows for
flexibility to encourage enterprise and entrepreneurship for those students who wish to explore other
business careers.
Whilst the accounting aspects of this degree are closely aligned to professional accountancy
qualifications it remains distinctive in that it not only imparts knowledge, that needed to pass
professional examinations, but also develops the students’ cognitive dimensions, for example critical
evaluation, self-directed learning and problem-solving. These skills are often quoted by employers as
lacking in graduates. To aid the personal development of students on BA Accounting and Finance
and address employer concerns, skills such as literature search, critical presentations and negotiation
techniques are integrated into modules and supported by the academic personal tutorial process.
Academic staff teaching on the course are a combination of qualified accountants with substantial
experience in practice and industry, and academics with active research interests, each able to bring
their experience into the teaching and learning context which they are able to utilise to enhance the
students learning experience and ensure the students benefit from a combination of both theoretical
and practical activities.
Distinctive Features
 Participation in online phase tests ("my accounting lab" or BPP SCORM) providing immediate
feedback

Embedded professional skills (graduate assessment days/interview technique/telephone
interviews) in conjunction with medium size accounting practices (Baker Tilley LLP)

Input
from
leading
professional
bodies
ICAEW/ACCA/CIMA/CIOT
presentations/workshops delivered to stage 2 and 3 students

Professional body sponsored events - "Women in Accountancy Competition" 2010 winners

ICAEW sponsored prize - best dissertation student presented by the president of the
ICAEW (trophy awarded and invite to attend gala dinner)

A number of exemptions awarded to BA (Hons) Accounting & Finance by leading accounting
professional bodies (ACCA and CIMA), exemptions to ICAEW pending

Innovative/professionally relevant coursework design for example:
o Stage 2 Taxation: Fantasy budget - defence thereof and entry to annual Treasury
competition
o Stage 3 International Taxation: Participation in International Tax Week Field
Trip (coursework assessment) - development and defence of contemporary tax issues
(Transfer Pricing and Horizontal Monitoring)

Professional accreditation of key computerised accounting information systems - SAGE and
SAP
BA Accountancy Programme Specification April 2012
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regular
3

Use of trade games to reinforce the integrative nature of accounting assessment. For
example: UK company with overseas subsidiaries includes international corporate reporting;
UK and overseas taxation and management reporting

Opportunities for international travel through both module specific field trips and the option
of study abroad and work abroad placements

Increasing numbers of "prestige" placements and graduate destinations for example PWC,
Ernst & Young, Deloittes, Tesco Graduate Scheme, Microsoft, IBM, Jaguar Land Rover and
the NHS

Wide breadth of knowledge base covered with the opportunity to specialise in later years of
study
BA Accountancy Programme Specification April 2012
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Part 1: Course Specification for
BA (Hons) Accounting & Finance
1 Available Award(s) and Modes of Study
Title of Award *
Mode of
attendance*
UCAS Code
FHEQ Level*
BA (Hons) Accounting & Finance
FT, Three Years
NN34
Level 6 –
Bachelor Degree
with Honours
SW, Four Years
P/T , Four to Six
Years
BA Accounting & Finance
BA Financial Studies (Fall Back Award)
Unclassified
Degree
Diploma of Higher Education in Financial
Studies
Diploma of
Higher Education
Certificate of Higher Education in Financial
Studies
Certificate of
Higher Education
2 Awarding
Institution/Body *
Coventry University
3 Collaboration
None
4 Teaching Institution
and Location of delivery*
Coventry University
5 Internal
Approval/Review Dates
Date of latest review: May 2009
6 Course Accredited by*
Association of Chartered and Certified Accountants
Date for next review: Academic year 2017/2018
Chartered Institute of Management Accountants
Institute of Chartered Accountants of England and Wales (Awaiting
approval)
7 Accreditation Date and
Duration
ACCA Accreditation granted April 2008
CIMA Accreditation granted May 2007
These accreditations apply to graduating students 2009 -2014
8 QAA Subject
Benchmark Statement(s)
and/or other external
factors *
 Accounting (2007)
 Finance (2007) http://www.qaa.ac.uk/academicinfrastructure/benchmark/default.
asp
 Course is designed to meet the specific accreditation criteria of
the awarding professional bodies (ACCA, CIMA & ICAEW)
9 Date of Course
Specification *
April 2012
10 Course
Manager/Course Tutor *
Mrs Samantha Roberts
BA Accountancy Programme Specification April 2012
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11 Educational Aims of the Course *

The development in learners of a critical awareness and understanding of the contemporary
accounting theories required for effective strategic performance

To develop students’ knowledge and skill base from which they can proceed to both further
vocationally oriented courses and academic study

To educate students for potential careers as professional accountants and/or financiers, in
practice, industry or the public sector

To provide training in the principles of accountancy appropriate to the nature of the degree route
chosen and to apply the skills they have acquired to both theoretical and applied problems in
accounting

Impart knowledge needed to pass professional examinations, whilst also developing the
students’ cognitive dimensions, for example critical evaluation, self-directed learning and
problem-solving.

To develop in students, a range of generic skills that will be of value in employment and selfemployment including teamwork, numeracy, literacy, oral communication, electronic information,
and time management

To produce autonomous learners who have an understanding of how properly conducted
research can enhance their performance as financial managers

The development in learners of the ability to blend theory and practice in complex situations,
both systematically and creatively, to improve financial and business performance.

The enhancement of lifelong learning skills and personal development in learners so they are
able to work with self-direction and originality

To enable those learners who wish to pursue a professional accountancy qualification upon
graduation to achieve significant exemptions from professional body examinations

Provide a broad and varied educational experience within which learning occurs

To provide all students with a range of modules with an international focus
12 Intended Learning Outcomes*
This course satisfies the Accounting (2007) and Finance (2007) benchmark statements and Coventry
University’s Code of Practice for Academic and Professional Skills Development.
Section 21 maps the intended learning outcomes as described in the next section to the
courses mandatory and option modules (as listed in section 20)
Section 22 shows the capabilities that students will be taught, given the opportunity to practise and
will be assessed in.
The principal teaching, learning and assessment methods normally used on the course to achieve
these learning outcomes are identified in the next section.
BA Accountancy Programme Specification April 2012
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12.1 Knowledge and Understanding*
On successful completion of the BA (Hons) Accounting & Finance course a student should be able to
demonstrate knowledge and understanding of:
-
KU1 the fundamental functions of and contexts in which accounting and finance operates.
-
KU2 evaluate contemporary theories and empirical evidence concerning the operation of
accounting and finance in the wider contexts of capital markets, business and society
-
KU3 demonstrate an understanding of the impact of statutory and regulatory legislation and
their impact in the wider business context
-
KU4 exhibit an appropriate depth of analysis from undertaking research appropriate to their
area of specialisation with the context of accounting and/or finance
-
KU5 demonstrate an ability to critically evaluate relevant qualitative and quantitative data in
the areas of accounting and finance.
Teaching and Learning
Assessment
KU1
–
KU3
Achieved through a combination of formal lectures, seminar,
tutorial and workshop classes that provide opportunities for case
study, numerical problem solving, negotiation techniques and
reinforcing concepts/techniques. Computer-based workshops, use
of appropriate accounting software. In addition, directed reading
of recommended journals/texts and pertinent articles.
Examinations, Individual
written coursework,
Presentations, Timed
constrained tests.
KU4
Achieved through independent research
Advanced Dissertation in
Accounting and Finance,
Research skills and
Professional Accountants
Skills
KU5
Interactive lectures and seminars together with independent
research
Examinations, coursework,
practical assessments and
presentations
12.2 Cognitive (thinking) Skills*
On successful completion of the BA (Hons) Accounting & Finance course a student should be able to
-
CS1 communicate accounting and finance concepts, models and techniques in a clear and
precise style through written and oral work
-
CS2 analyse and draw reasoned conclusions concerning structured and unstructured
problems from sets of data drawn from a range of sources
-
CS3 analyse and discuss contemporary accounting and finance issues using appropriate
accounting and finance principles and conventions
-
CS4 exhibit an understanding of research methodology appropriate to undergraduate level
and formulate accounting and finance research questions and identify appropriate research
methods
-
CS5 synthesise and evaluate quantitative or qualitative date from a range of sources
The principal teaching, learning and assessment methods normally used to enable outcomes to be
achieved and demonstrated are identified below.
BA Accountancy Programme Specification April 2012
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Teaching and Learning
Assessment
CS1
–
CS3
Problem based learning,
projects. Workshops, ICT
packages, seminars
Presentations, role play, seminar papers, written projects,
examinations, problem solving exercises, case studies
CS4
–
CS5
Independent research and
specialist research
methodology workshops
Advanced Dissertation in Accounting & Finance and
Professional Skills. Research skills module with formative and
summative feedback
12.3 Practical Skills*
On successful completion of the course a student should be able to
-
PS1 Record and summarise transactions and other economic events in accounting systems
for presentation and decision-making purposes
-
PS2 Prepare and analyse financial statements through the use of recognised accounting
conventions, statistical methods and computer-based techniques
-
PS3 Analyse and produce financial solutions to complex business decisions
-
PS4 Navigate the online library catalogue and the library databases and other sources of
information;
-
PS5 Make effective use of ICT
The principal teaching, learning and assessment methods normally used to enable outcomes to be
achieved and demonstrated are identified below.
Skills development and support for Personal Development Planning is offered through the discipline
specific tailored skills modules offered at each stage throughout the course. The development of
discipline-based development planning is detailed in Part 2; Supporting information.
PS1
–
PS2
PS4
Teaching and Learning
Assessment
Computer-based learning packages,
Computer-based time-constrained tests,
example workshops, seminars,
examinations,
case studies, interactive lectures
written reports
Individual research project
PS5
PS3
Lectures, seminars, case studies,
outside speakers
BA Accountancy Programme Specification April 2012
Written reports, presentations, examinations
8
12.4 Transferable Skills *
On successful completion of the BA (Hons) Accounting & Finance course a student should be able to
-
TS1 Locate, extract and analyse data from multiple sources, including the acknowledgement
and referencing of sources
-
TS2 Demonstrate appropriate numerical and statistical skills to enable the manipulation and
presentation of financial and other numerical data
-
TS3 Work effectively in groups and demonstrate a critical appreciation of others’ ideas and
contributions
-
TS4 Take personal responsibility for completing the appropriate research project
-
TS5 Undertake self-evaluation and preparation for employment
Transferable/key skills are generally incorporated within modules (see annex 3) and related to
relevant assessments as appropriate. Self-directed learning forms an element of all modules and the
necessity to work within tight deadlines is an essential requirement across the curriculum. The ability
to communicate orally and in writing will be developed across the range of modules.
The wide range of assessment techniques will ensure that students are given every opportunity to
demonstrate their skills in these areas.
BA Accountancy Programme Specification April 2012
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13 Course Structure and Requirements, Levels, Modules, Credits and Awards
Modules within the course, their status (whether mandatory or options), the stages at which they are
studied, their credit value and pre/co requisites are identified in section 20.
Modules within the course may be classed as:
Mandatory (M) – These modules are compulsory
Core Options (O) – These modules are chosen from a prescribed list of modules for the named
award.
13.1 Patterns and Mode of Attendance
The modules within the course are available either on a 3 year full time basis or on a four year
sandwich basis, where there is one year of supervised work experience (the placement year), usually
between stages two and three. Students are encouraged to take this opportunity.
13.2 Placement Year
The placement year could be in any business context or organisation but the role should preferably
be in an accounting or finance-related position in a private/public/charitable organisation. Evidence
from previous placement experience demonstrates that students benefit from gaining experience in a
work environment that is linked to their course of study. The duration of any placement must comply
with University regulations.
To commence a placement year students must normally have achieved 120 credits at Stages 1 and 2,
including passes in all mandatory modules.
The process and assessment of the placement year is in accordance with the QAA’s Code of Practice
for Placement Learning. The Faculty’s Employability and Placement Unit will assist a student in finding
a placement.
If a student is unable to find an acceptable placement, the student must transfer to the three year
full-time mode of the course.
Whilst on placement the student will complete a departmental 10 credit – 388ACC EFA Placement
Module.
The aim of the placement year is to enhance the employability prospects and career development of
the students and it therefore contributes to the University’s mission statement. The intended learning
outcomes of the placement year are that on completion of the year, the student should be able to
demonstrate:
-
Development of the practical accounting or finance and business skills identified in
section 12.3 & 12.4
-
An understanding of the role and significance of accounting and finance functions in
the organisation or in the clients of the organisation for which they have worked
The benefits of a placement year to the student include:
-
Gaining experience in job-searching, self-presentation and being interviewed
-
Obtaining appropriate discipline specific work experience on a much more significant scale
than vacation or part-time work
-
Building confidence in their capacity to contribute to the organisation that employs them
-
Enhancing self-discipline, motivation and organisational skills
-
Developing good relations with a prospective employer
BA Accountancy Programme Specification April 2012
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13.3 Professional accountancy body exemptions
The course structure and teaching, learning and assessment strategies have been designed in order
to gain exemptions from papers of the qualifications of the professional accountancy bodies, The
Association of Chartered Certified Accountants (ACCA) and The Chartered Institute of Management
Accountants (CIMA). The professional requirements will be met by a student completing the course
and through the modules they take. The course is based around a significant number of mandatory
accounting and financial management modules, with options at stages 1 and 2 being limited. Where
option modules do exist, pathways to maximise exemptions from papers of the professional bodies
are detailed below.
13.3.1 CIMA Accreditation
Exemptions have been awarded against the following CIMA papers (May 2007):
On completion of the degree:
Certificate Level
C1
Management Accounting Fundamentals - if 281ACC is studied and passed
C2
Financial Accounting Fundamentals - if 280ACC is studied and passed
C3
Business Mathematics – if 182ACC and 102ACC are studied and passed
C4
Economics for Business - if 116ECN is studied and passed
C5
Business Law – if 238CLS is studied and passed
Managerial Level
P1
Management Accounting Performance Evaluation – provided 281ACC and
381ACC are studied and passed
P7
Financial Accounting and Tax Principles - provided 280ACC, 380ACC and
282ACC are studied and passed
13.3.2 ACCA Accreditation
Exemptions have been awarded against the following ACCA papers (April 2008):
On completion of the degree:
Fundamental Level
F1
Accountant in Business
F2
Management Accounting
F3
Financial Accounting
F4
Corporate and Business Law
F5
Performance Management If modules 281ACC & 381ACC studied & passed
F6
Taxation if module 282ACC is studied and passed
F7
Financial Reporting if modules 280ACC & 380ACC studied and passed
F8
Audit & Assurance if module 382ACC is studied and passed
F9
Financial Management if modules 356FIN & 357FIN are studied and passed
BA Accountancy Programme Specification April 2012
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13.3.3 ACA Pending Accreditation
Knowledge Level
Accounting
Business and Finance
Management Information
Law
Assurance
Principles of Taxation
Application Level
Business Strategy
Financial Management
BA Accountancy Programme Specification April 2012
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13.4 Course Structure
The structure of the course and award routes is shown below. All modules are 20 credits unless
otherwise stated. Details of pre and co-requisite modules are shown in section 19.
Key Course
Themes
Stage 1
Stage 2
Stage 3
Financial Accounting
100ACC Accounting
Fundamentals A (M)
280ACC Financial
Reporting & Analysis (M)
380ACC International Corporate
Reporting (O)*
101ACC Accounting
Fundamentals B (M)
281ACC Decision
Management (M)
381ACC Performance Management
(O)*
150FIN Introduction
to Personal Finance
(M)
250FIN Principles of
Financial Investment (M)
357FIN Financial Management
(M)
251FIN Financial Services (O)
356FIN Corporate Finance (M)
10 Credits
And Management
Accounting
Financial
Management
Finance and
Quantitative Methods
102ACC Statistical
Analysis for Finance
and Accounting (M)
350FIN Investment Analysis (O)
352FIN Portfolio Management (O)
182ACC Mathematical
techniques for
Accountants (M) 10
Credits
Taxation and Law
353FIN International Finance (O)
354FIN Insurance & Pensions (O)
282ACC Principles of
Taxation (O)*
386ACC International Taxation (O)
238CLS Law of Business &
Business Organisations (O)*
Audit
382ACC Audit & Internal Control
(O)*
Economics / Business
116ECN Introduction
to Business Economics
(M)
226ECN Economics of
Banking & Finance (O)
322ECN Corporate Governance &
Ethics (O)
Research skills
Personal/Career
Development/
186ACC Academic &
Professional Training
(M) 10 Credits
279ACC Academic
Research and
Employment Skills (M)
385ACC Advanced Study for
Accounting and Finance (M)
Employability
287ACC Accounting
Information Systems (O)
387ACC Advanced Seminar in
Accounting & Finance (M) 10
Credits
301ACC Research Skills for Advanced
Study - 10 CR (direct entrants only)
388ACC EFA Placement (10 CR)

* Indicates Option modules route path for maximum accreditation
BA Accountancy Programme Specification April 2012
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13.4.1 Proposed Mode of Delivery
(M=Mandatory O=Option) All modules are 20 credits unless otherwise stated
Stage 1
Semester 1
Stage 2
Semester 1
Stage 3
Semester 1
150FIN Introduction to Personal
Finance (M)
250FIN Principles of Financial
Investment (M)
357FIN Financial Management (M)
100ACC Accounting Fundamentals A
(M)
281ACC Decision Management (M)
186ACC Academic & Professional
Training (M) 10 credits
One option from:
226ECN Economics of Banking and
Finance (O)
182ACC Mathematical Techniques for
Accountants (M) 10 credits
287ACC Accounting Information
Systems (O)
282ACC Principles of Taxation (O)*
301ACC Research Skills for Advanced
Study (O)** 10 CR
Three options over two semesters. Two
from:
380ACC International Corporate
Reporting (O)*
382ACC Audit & Internal Control (O)*
386ACC International Taxation (O)
350FIN Investment Analysis (O)
352FIN Portfolio Management (O)
322ECN Corporate Governance & Ethics
(O)
Semester 2
Semester 2
Semester 2
116ECN Introduction to Business
Economics (M)
280ACC Financial Reporting &
Analysis (M)
385ACC Advanced Studies for
Accounting and Finance (M)
101ACC Accounting Fundamentals B
(M)
279ACC Academic Research and
Employment Skills (M)
387ACC Advanced Seminar for
Accounting & Finance (M) 10 Credits
102ACC Statistical Analysis for Finance
and Accounting (M)
One option from:
356FIN Corporate Finance (M) 10 Credits
Semester two options – one from:
251FIN Financial Services (O)
381ACC Performance Management (O)*
238CLS Law of Business & Business
Organisations (O)*
353FIN International Finance (O)
354FIN Insurance and Pensions (O)
M = mandatory module in BOLD
O = option module
* indicates Maximum Accountancy Professional Exemption Route
** 387ACC Module is mandatory unless students undertake a year placement in which case the
student takes 388ACC the mandatory EFA placement module. Students entering directly in to stage 3
will take the 301ACC module in place of 387ACC
BA Accountancy Programme Specification April 2012
14
13.5 Progression and Awards
The conditions given below are specific regulations for the course BA (Hons) Accounting & Finance.
They are in addition to the University Academic Regulations (Mode C).
Conditions for Progression:
To progress from stage 1 to stage 2 a student must have studied and passed 90 credits from stage 1
including the following modules:
100ACC Accounting Fundamentals A
101ACC Accounting Fundamentals B
102ACC Statistical Analysis for Finance and Accounting
A Full time student, who has not passed a minimum of 60 credits at stage 1 at the end of their first
two semesters of study, including the re-sit period, will not normally be permitted to re-take or re-sit
failed modules the following academic year and will have their course terminated.
A part time student, who has not passed a minimum of 60 credits at stage 1 at the end of their first
four semesters of study, including the re-sit period, will not normally be permitted to re-take or re-sit
failed modules the following academic year and will have their course terminated.
Interim awards
Students who have accumulated 120 credits with a minimum of 100 credits at stage 1 may exit the
course with a Certificate of Higher Education in Financial Studies.
To progress from stage 2 to stage 3 a student must have studied and passed 180 credits from stage
1 and stage 2 including the THREE from the following modules:
280ACC - Financial Reporting & Analysis
281ACC - Decision Management
250FIN - Principles of Financial Investment
251FIN - Financial Services
282ACC - Principles of Taxation
287ACC - Accounting Information Systems
226ECN - Economics of Banking and Finance
Conditions for Progression from stage 2 to stage 3 of the non-honours course
In order to progress onto stage 3 of the non-honours course students must have accumulated 100
credits at Stage 1 and 80 credits at Stage 2. The student must also be able to put together a valid
programme of study that meets the requirements of their named award.
Interim awards
Students who have accumulated 240 credits in total with a minimum of 100 credits at stage 1 and
100 credits at stage 2 may exit the course with a Diploma of Higher Education in Financial Studies.
BA Accounting &Finance Programme Specification April 2012
1
Conditions for Awards
Conditions for the award of a BA honours degree in Accounting & Finance
To be awarded on honours degree students must satisfy University Academic Regulations (Mode C)
i.e. they must have accumulated 360 credits in total with a minimum of 100 credits at stage 1, 100
credits at stage 2 and 100 credits at stage 3 and passed all mandatory modules and THREE from the
following:
380ACC - International Corporate Reporting
381ACC – Performance Management
382ACC – Audit and Internal Control
386ACC – International Taxation
350FIN – Investment Analysis
352FIN – Portfolio Management
353FIN – International Finance
354FIN – Insurance and Pensions
322ECN – Corporate Governance & Ethics
Conditions for the award of a BA Accounting & Finance unclassified degree
To be awarded an unclassified degree a student must satisfy University Academic Regulations (Mode
C) i.e. they must have accumulated 300 credits in total with a minimum of 100 credits at stage 1, 80
credits at stage 2 and 80 credits at stage 3.
13.5.1 Condonement of Modules
All modules on this course that are linked to the professional body exemption requirements are not
condonable. For all other modules normal University regulations apply.
BA Accounting &Finance Programme Specification April 2012
2
13.6 Cascade of Awards
BA Honours Accounting & Finance
BA Accounting & Finance
BA Financial Studies
Diploma of Higher Education
In Financial Studies
Certificate of Higher Education
In Financial Studies
13.7 BA Financial Studies (Fall-back Award)
This course is an alternative that is available for students who were originally enrolled on
BA (Hons) Accounting & Finance. It is envisaged that students may wish to transfer to this course
where they have failed a mandatory module and are unable to proceed on to the next stage of their
named award or do not want to continue with specific mandatory modules beyond stage 1.
There is no set programme of study and there are no mandatory modules. This is a non-honours
degree, the student will need to pass a minimum of 180 credits coded ECN/FIN/ACC (including a
minimum of 60 credits coded FIN/ACC at stage 3), in addition to meeting the University’s general
requirements for such awards. (i.e. 300 credits with a minimum of 100 credits at stage 1 and 80
credits at each of stages 2 and 3).
A student who transfers to stage 2 of BA Financial Studies may return to their original course at stage
3 if they pass all of the required stage 1 and stage 2 mandatory modules and have completed option
modules that are attached to the original course.
BA Accounting &Finance Programme Specification April 2012
3
14 Support for Students and their Learning
EFA places a great deal of importance on the support mechanisms available to the students during
the course of their studies. This is demonstrated by the proactive approach our staff take in
signposting the available resources to our students through both the induction route and the APT
system.

An induction programme is provided for all new students at the start of their studies. This
gives an introduction to the following:
o
The University and the Faculty of Business, Environment & Society
o
Their programme of study and timetable
o
The library
o
CU Online
o
The Maths Support Centre
o
The Centre for Academic Writing
o
The Academic Personal Tutor System
o
Key staff

The development of a learning community with games and diagnostic testing in numeracy (for
stage 1 students) and communication in English (for all stages)

The allocation of an Academic Personal Tutor (APT) who may be consulted on academic
matters, and who will direct students to appropriate support regarding pastoral issues

A course guide, student handbook and individual module guides

The allocation of a departmental specific dedicated Employability Personal Tutor (EPT). In
year one the support will be split 80/20 in favour of the APT role; 50/50 in year two and in
the final year the APT/EPT split will be 20/80 in favour of the EPT role. This reflects the
changing academic and employment support requirements of students as they progress
through the course

A course VLE on CU Online, which will provide opportunities for discussions amongst student
groups and with course tutors, and enable the posting of relevant support material or links to
supporting websites (e.g. relating to personal development and careers, or study skills)

The University and Faculty Student Support Centres

Faculty careers advisors

Introduction to Student Mentors
Overseas students, including students from EU countries, receive additional support from the
International office, and special events are put on for their benefit. Those students, who are nonnative English speakers, will be strongly encouraged to take up the relevant advice and guidance
offered by the Centre for Academic Writing.
Students wishing to take up the placement year will receive assistance from the Employability and
Placements Unit, the Department Employability officer and careers advisors. Whilst on placement
each student will be allocated a tutor who will visit them twice and monitor the placement. If
overseas, the tutor will arrange a video-conference and where practical will visit at least once.
All support mechanisms are consistent with University policies on Equal Opportunities. Reasonable
adjustments can be made to the teaching, learning, assessment and support of the course to
maximise accessibility to students with disabilities. This will be done on an individual basis in
consultation with the University Disabilities Unit.
BA Accounting &Finance Programme Specification April 2012
4
15 Criteria for Admission
UCAS entry profiles may be found by searching for the relevant course on the UCAS website, then
clicking on ‘Entry profile’.
The general requirements are in line with University Policy.
16 Method for Evaluating and Enhancing the Quality and Standards of Teaching and
Learning
The Course is managed by the Economics, Finance and Accounting Board of Study in the Faculty of
Business, Environment and Society.
The Programme Assessment Board (PAB) for Economics Finance and Accounting is responsible for
considering the progress of all students and making awards in accordance with both the University
and course-specific regulations.
The assurance of the quality of modules is the responsibility of the Boards of Study which contribute
modules to the course.
External Examiners report annually on the programme and their views are considered as part of the
annual quality monitoring process (AQM). Details of the AQM process can be found on the Registry’s
web site (https://staff.coventry.ac.uk/ps/Registry/qeu/default.aspx#aqm).
Students are represented on the Student Forum, Board of Study and Faculty/School Board, all of
which normally meet two and four times per year.
Staff proactively seek student views through the APT system; this operates as a regular feedback and
feed forward system.
Student views are also sought through module and course evaluation questionnaires.
The Faculty of Business, Environment and Society also operate the following methods for evaluating
and enhancing the quality and standards of teaching and learning:

A faculty wide peer observation system whereby all fulltime and fractional staff are observed
once per year

The provision of in-house seminars and workshops on teaching and learning matters which all
staff are encouraged to attend

Support from the National Teaching Fellow currently based within the faculty

Annual module reports
.
BA Accounting &Finance Programme Specification April 2012
5
17 Regulation of Assessment
University policy requires the internal moderation of all assessments.
External Examiners are appointed for all named University awards. The role of the External Examiner
at module level is to ensure that academic standards are in line with national norms for the subject.
External Examiners undertake the moderation of examination papers and assessment tasks, and view
representative samples of work for the modules for which they have responsibility. At programme
level, External Examiners help to ensure fairness in the consideration of student progression and
awards. They have the right to comment on all aspects of the assessment system and participate as
full members of the assessment boards.
The Pass mark for all modules is 40%. This overall module mark may comprise more than one
component (e.g. coursework and exam). The individual module descriptors give the precise pass
criteria and the weighting of the component marks that contribute to the overall module mark.
On Undergraduate programmes, the Honours classification boundaries for First Class, Upper Second
Class, Lower Second Class and Third Class are 70%, 60%, 50% and 40% respectively.
18 Indicators of Quality and Standards
The following are key indicators of quality and standards:







The course has been designed in accordance with the QAA benchmark statements for
Accounting and the QAA benchmark statements for Finance
The department’s excellent links with employers including Price Waterhouse Coopers (PWC),
Grant Thornton, Ernst & Young, IBM and Jaguar Land Rover
Accreditation by ACCA and CIMA has already been awarded, with accreditation for ICAEW
being sought for BA (Hons) Accounting and Finance.
The Department has excellent links with local employers; attends regular meetings of the
ICAEW Coventry Branch with sponsorship of the ICAEW Dissertation award.
An increasing number of graduates from BA (Hons) Accounting & Finance have secured
training contracts with major Accountancy firms, including PWC, Ernst & Young and Deloittes
The Accounting & Finance team has worked hard to significantly improve result in the
National Student Survey with an overall satisfaction score of 95% (2011), up from 84% in
2010, which is ahead of our local competitors. (http://unistats.direct.gov.uk)
Coventry was particularly strong in two areas:
o Staff are good at explaining things (95%)
o Staff are enthusiastic about what they are teaching (91%)
The report of QAA’s Institutional Audit undertaken in November 2008 confirmed that

Confidence can be placed in the soundness of the institutions current and likely future
management of the academic standards of its awards

Confidence can be placed in the soundness of the institutions current and likely future
management of the quality of the learning opportunities.
BA Accounting &Finance Programme Specification April 2012
6
19 Additional Information
Key sources of information about the course and student support can be found in

Student Handbook

Module Guide documents produced for all modules

Module Information Directory (http://mid.coventry.ac.uk/)

Study Support information is accessible from student services home page
Please note: This specification provides a concise summary of the main features of the
course and the learning outcomes that a typical student might reasonably be expected to
achieve and demonstrate if s/he takes full advantage of the learning opportunities that
are provided.
More detailed information on the learning outcomes, content, and teaching, learning and
assessment methods of each module can be found in the Module Information Directory
(MID), student module guide(s) and the course handbook.
The accuracy of the information contained in this document is reviewed by the University
and may be verified by the Quality Assurance Agency for Higher Education.
20 Mandatory and Option Modules
Module
code
Module title
Credit
value
Pre/Co-requisite
100ACC
Accounting Fundamentals A
20
None
M
101ACC
Accounting Fundamentals B
20
None
M
102ACC
Data Analysis for Finance & Accounting
20
None
M
116ECN
Introduction to Business Economics
20
None
M
150FIN
Introduction to Personal Finance
20
None
M
186ACC
Academic & Professional Development
10
None
M
182ACC
Mathematical Techniques for Accountants
10
None
M
280ACC
Financial Reporting & Analysis
20
100ACC & 101ACC
M
281ACC
Decision Management
20
100ACC & 101ACC
M
250FIN
Principles of Financial Investment
20
None
M
279ACC
Academic Research & Professional Skills
20
102ACC
M
282ACC
Principles of Taxation
20
100ACC & 101ACC
O
287ACC
Accounting Information Systems
20
None
O
226ECN
Economics of Banking & Finance
20
None
O
251FIN
Financial Services
20
None
O
238CLS
238CLS Law of Business & Business Organisations
20
100ACC & 101ACC
O
Stage 1
Stage 2
BA Accounting &Finance Programme Specification April 2012
7
Stage 3
357FIN
Financial Management
20
280ACC/281ACC
M
385ACC
Advanced Study for Accounting & Finance
20
280ACC/281ACC
M
387ACC
Advanced Seminar for Accounting & Finance
10
385ACC is Co Req
M*
356FIN
Corporate Finance
10
280ACC/281ACC
M
380ACC
International Corporate Reporting
20
280ACC
O
381ACC
Performance Management
20
281ACC
O
382ACC
Audit and Internal Control
20
280ACC
O
386ACC
International Taxation
20
282ACC
O
350FIN
Investment Analysis
20
250FIN
O
352FIN
Portfolio Management
20
250FIN
O
353FIN
International Finance
20
250FIN
O
354FIN
Insurance and Pensions
20
251FIN or 250FIN
O
322ECN
Corporate Governance & Ethics
20
None
O
388ACC
EFA Placement module
10
None
N/A
301ACC
***
Research Skills for Advanced Study
10
None
N/A
384ACC**
Management Accounting for Business Decisions
20
286ACC
O
M = Mandatory (i.e. must be studied and passed for the named award)
O = Option


*Module is mandatory only if placement option is not taken
** 381ACC equivalent for students who have studied 286ACC – module closing

*** 387ACC Module is mandatory unless students undertakes a year placement in which case
the student takes 388ACC the mandatory EFA placement module or students entering directly
in to stage 3 will take the 301ACC module in place of 387ACC
BA Accounting &Finance Programme Specification April 2012
8
21 Curriculum Map
Intended Learning Outcomes
Knowledge and Understanding
Cognitive (Thinking) Skills
Module
codes
KU1
KU2
CS1
CS2
100 ACC
√
√
√
√
101ACC
√
√
√
√
150FIN
√
√
√
116ECN
√
√
KU3
KU4
KU5
CS3
CS4
Practical Skills
CS5
PS1
PS2
PS3
PS4
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
182ACC
√
280ACC
√
√
√
√
√
√
√
√
√
√
√
281ACC
√
√
√
√
√
√
√
√
√
√
√
250FIN
√
√
√
√
√
√
251FIN
√
√
√
√
√
279ACC
√
√
√
√
√
282ACC
√
√
√
√
√
287ACC
√
√
226ECN
√
√
√
√
√
√
BA Accounting &Finance Course Specification April 2012
TS2
√
√
√
186ACC
√
TS1
√
√
√
PS5
√
102ACC
238CLS
Transferable Skills
√
TS4
TS5
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
TS3
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
9
380ACC
381ACC
350FIN
352FIN
353FIN
354FIN
356FIN
357FIN
382ACC
386ACC
322ECN
385ACC
387ACC
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
BA Accounting &Finance Course Specification April 2012
√
√
√
√
√
√
√
√
√
10
22 Capabilities (Skills) Map
.
Module codes
Learning to
Learn
Working with
others
Problem
Solving and
Innovation
Numeracy
IT and Online Communication
Career
Learning
Management
100ACC
P
T,P,A
T,P,A
T,P,A
101ACC
P
T, P, A
T, P, A
T, P, A
150FIN
P
T, P, A
T, P, A
T, P, A
116ECN
102ACC
186ACC
P
P
T, P, A
P, A
P, A
P, A
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
P, A
T, P, A
T, P, A
P
Personal
Development
Planning
T, P, A
T, P,A
T, P, A
T, P, A
T, P, A
T, P, A
Information
Management
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
P
T, P, A
T, P, A
182ACC
280ACC
281ACC
P
P
T, P, A
T, P, A
P
250FIN
P
T, P, A
T, P, A
P
251FIN
P
T, P, A
T, P, A
P
279ACC
282ACC
287ACC
P
P
P
T, P, A
P, A
P, A
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
P
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
P
P
P
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
T, P, A
P
238CLS
P
380ACC
P
T, P, A
T, P, A
P
T, P, A
P
P, A
381ACC
P
T, P, A
T, P, A
P
T, P, A
P
P, A
350FIN
P
T, P, A
T, P, A
T, P, A
T, P, A
P
P, A
BA Accounting &Finance Course Specification April 2012
T, P, A
T, P, A
226ECN
P
T, P, A
P
T, P, A
T,P, A
T, P, A
T, P, A
T, P, A
T, P, A
11
352FIN
P
T, P, A
T, P, A
T, P, A
T, P, A
P
P, A
353FIN
P
T, P, A
T, P, A
T, P, A
T, P, A
P
P, A
354FIN
P
T, P, A
T, P, A
T, P, A
T, P, A
P
P, A
356FIN
P
P
T, P, A
T, P, A
357FIN
P
P, A
T, P, A
T, P, A
382ACC
P
T, P, A
386ACC
P
T, P, A
322ECN
P
T, P, A
385ACC
P, A
387ACC
P, A
T, P, A
P, A
P, A
T, P, A
P, A
T, P, A
T, P, A
P
P, A
P
T, P, A
P
P, A
P
T, P, A
P
P, A
P
T, P, A
P
P, A
T, P, A
T, P, A
T, P, A
T, P, A
P
T, P, A
T, P, A
P, A
T, P, A
Key: T=Taught, P=Practiced, A=Assessed
The Code of Practice for Academic and Professional Skills Development requires that each of the capabilities be demonstrated at least once during the course.
Capability Outlines (from the Code of Practice for Academic and Skills Development)
Learning to Learn – Students should be ready to accept responsibility for their own independent learning. They should also be able to reflect on their learning and appraise
their capabilities and achievements. Students should also be able to identify their individual needs for effective learning.
Working with Others – Students should be able to work effectively as part of a group, and respect the dignity, rights and needs of others.
Problem Solving and Innovation – Students should be able to use problem-solving skills in a variety of practical situations. They should be able to demonstrate creativity,
flexibility, perception, decisiveness, confidence and an awareness of values.
Numeracy – Students should be able to interpret, analyse and present numerical data.
IT and Online Learning – Students should be able to use computer-based systems for learning, communicating, collaborating with peers and tutors, and working with data.
Communication – Students should be able to communicate effectively in appropriate forms in a wide variety of situations.
Career Management – Students should appreciate the values, culture, structure and process of work organisations relevant to their area of study. Students should also
appropriately match their experience and academic achievements to employer expectations.
Information Management – Students should be able to carry out research relevant to their field of study by retrieving and using information drawn from a variety of
resources.
Personal Development Planning – Students should be able to demonstrate self-awareness, set personal goals and record achievement.
BA Accounting &Finance Course Specification April 2012
12
Capabilities developed through the Skills focussed mandatory modules
In BA (Hons) Accounting & Finance, in order to maximise exemption potential, students are not part of the University’s Add+vantage scheme. In place of this students will
undertake a departmental specific skills focussed module in each of the three years of their course. These skills modules will develop the following targeted graduate capabilities:
 Problem Solving Skills
 Action Planning and Organising
 Written and Oral Communication
 Questioning and Listening
Employability competencies and career management skills will be introduced and addressed at each stage. The following personal qualities related to employability will be
addressed in each of the skills modules:
 Achievement orientation
 Initiative (Creativity)
 Self Confidence
 Decisiveness
 Reflectiveness
 Adaptability/Flexibility
 Influencing
 Career Management Skills
BA Accounting &Finance Course Specification April 2012
13
Part 2: Supporting Information for
BA (Hons) Accounting & Finance
1 Relationship to the National Qualifications Framework, Subject Benchmarks and
Professional/Statutory Body requirements
The current success of BA (Hons) Accounting & Finance is reflected in the fact that it consistently
recruits well, with demand for places often outstripping supply. The educational aims of these
degrees are to provide:

Courses that reflect contemporary accounting and finance thought and practice, with an
emphasis, where appropriate, on the application of theory to practice.

Courses that enable students to develop, or enhance, careers in the worlds of business,
accounting and finance.
It is also equally important that participants are exposed to the development of personal skills and
reflective practice as this is at the heart of effective accounting and finance practice within the setting
of a business context.
Additionally, the course has a number of general objectives and outcomes, which collectively conform
to the QAA benchmark statements for Accounting (2007), Finance (2007) and Business (2007), and to
the University’s Code of Practice for Academic and Professional Skills Development
The following table demonstrates how the intended learning outcomes relate to the relevant
qualification descriptor in the Framework for Higher Education Qualifications in England, Wales and
Northern Ireland:
NQF1
NQF2
NQF3
NQF4
NQF5
NQF
abilities
KU1


a, d
KU2


a
KU3


a
KU4




a, d
KU5





a, b,


a

c, d


a




a, b,




a


b, d

c, d

a, b, c, d
CS1
CS2
CS3
CS4

CS5
PS1

PS2
PS3

PS4

PS5





a, b
a,
TS1



a, d
TS2



a, c, d
TS3


BA Accounting &Finance Course Specification April 2012
a, b, d
14
TS4

TS5




a, b, c, d

a, d
National Qualifications Framework Descriptor for a qualification at Honours (H) level:
Bachelors degree with Honours
Honours degrees are awarded to students who have demonstrated:
NQF1: a systematic understanding of key aspects of their field of study, including acquisition of
coherent and detailed knowledge, at least some of which is at or informed by, the forefront of defined
aspects of a discipline;
NQF2: an ability to deploy accurately established techniques of analysis and enquiry within a
discipline;
NQF3: conceptual understanding that enables the student:

to devise and sustain arguments, and/or to solve problems, using ideas and
techniques, some of which are at the forefront of a discipline; and

to describe and comment upon particular aspects of current research, or
equivalent advanced scholarship, in the discipline;
NQF4: an appreciation of the uncertainty, ambiguity and limits of knowledge;
NQF5: the ability to manage their own learning and to make use of scholarly reviews and primary
sources (e.g. refereed research articles and/or original materials appropriate to the discipline).
Typically, holders of the qualification will be able to:
a apply the methods and techniques that they have learned to review, consolidate, extend and apply
their knowledge and understanding, and to initiate and carry out projects;
b critically evaluate arguments, assumptions, abstract concepts and data (that may be incomplete), to
make judgements, and to frame appropriate questions to achieve a solution - or identify a range of
solutions - to a problem;
c communicate information, ideas, problems, and solutions to both specialist and non-specialist
audiences; and will have:
d qualities and transferable skills necessary for employment requiring:

the exercise of initiative and personal responsibility

decision-making in complex and unpredictable contexts

the learning ability needed to undertake appropriate further training of a professional or
equivalent nature
The course structure and teaching, learning and assessment strategies have been designed to gain
exemptions from papers of the qualifications of the professional accountancy bodies, The Association
of Chartered Certified Accountants (ACCA), The Chartered Institute of Management Accountants
(CIMA) and The Institute of Chartered Accountants England & Wales (ICAEW). The professional
requirements will be met by a student completing the course and through the modules they take.
BA Accounting &Finance Course Specification April 2012
15
2 Teaching and Learning Strategy
The primary aim of BA (Hons) Accounting & Finance, with its associated awards and accreditations, is
to achieve the stated learning outcomes of the course and therefore enable students to undertake a
position of responsibility in industry or professional practice as a finance professional or accountant.
To be able to operate in such a vocational environment requires key intellectual characteristics.
A practising accountant or finance professional should have the ability to:

Abstract and simplify theoretical models in order to identify the essence of a business decision

Analyse and reason – both inductively and deductively

Communicate results concisely to a wide audience, often without professional training in any
finance or accounting capacity

To think critically about wider political and socio-economic influences on business decisions
and anticipating likely outcomes following their implementation
In order to achieve this the teaching and learning strategy of this course, which is delivered on a
semesterised basis, is based on building the basic principles of accountancy and finance at stage one,
with a particular focus on threshold concepts, for example, books of accounting entry, marginal
costing, opportunity cost, finance theory and market forces. These concepts unlock the basic
principles of accountancy and finance theory thereby allowing the student to view these functions in a
wider real-world context. The ability to place accounting and finance problems in a real world context
is a distinctive feature of this course. Intermediate analysis and rigour are developed in stage two
modules whilst greater specialisation, evaluative and critical thinking is enhanced in the modules at
stage 3 of the course.
The BA (Hons) Accounting & Finance course has a common first year curriculum with the BA (Hons)
Accountancy course, this provides students with the opportunity to experience all aspects of
accountancy and personal finance whilst at the same time maintaining a level of flexibility thereby
allowing the option of specialisation in either area of finance or accounting as the course progresses
through each stage.
The course uses a wide range of teaching and learning methods including face to face teaching and
learning, lecture capture, self directed student led inquiry and through a VLE. A combination of
methods provides the main platform for student learning that enables them to achieve the intended
learning outcomes of the course in which a dialogic approach is emphasised. The face to face
teaching is strongly supported by the use of learning technologies such as CU-Online,
MyAccountingLab and SCORM. For example, SCORM is used to provide regular formative and
summative assessment with immediate feedback to students, which conforms to current best
pedagogic practice. The design and delivery of the curriculum is informed by the University’s teaching
and learning strategy in the following ways:
i)
Members of the teaching team have moved away from sole reliance on a content
driven lecture approach to one that uses a range of different teaching and learning
techniques. Influenced by the work of Kolb, the strategy is to use a variety of
teaching methods so that students have an opportunity to participate in a learning
activity that suits their style of learning. The range of teaching methods includes
interactive lectures, tutorials, study groups, workshops, inquiry-led learning activities
and projects.
Activities are designed to create a more experiential learning
environment thereby encouraging deeper learning.
ii)
Co-operative learning is encouraged both inside and outside the classroom with the
use of assessed group work, inquiry-based learning and problem based learning.
Guidance is given both on working as a group, particularly through the integrative
modules, and on presentation skills, where relevant. The method for the allocation of
marks for group work is transparent, including a method to re-allocate marks to
reflect a differential contribution if necessary.
BA Accounting &Finance Course Specification April 2012
16
Inquiry-led learning is a continual theme of the course, which develops incrementally
from stage 1 to stage 3. It is introduced at stage 1, particularly in integrative
modules such as 150FIN, where students begin to develop the inquiry-led skills. A
greater degree of independence is encouraged at Stage 2 through integrative
modules and independent research requirements of assessments in modules such as
288ACC and 282ACC. At Stage 3 students are expected to fully engage in inquiry-led
learning, principally through the Advanced Dissertation in Accounting & Finance
(385ACC) but also through the coursework assessments in other stage 3 modules
such as 380ACC and 381ACC.
iii)
Regular immediate and dialogic feedback is a major element of the course’s teaching
and learning strategy. Feedback is offered at both module level and course level
through, inter alia, interactive workshops and lectures, office hours, personal tutorial
sessions and on-line, via VLE and email. Feed forward is provided to help students
prepare for summative assessments with instant feedback that directs students to
relevant sections of the main text book in preparation for coursework and exams.
Formative feedback on summative coursework also stresses the feed forward for later
assessments.
iv)
International experience
The course enhances the international experience of students. Several modules are
explicitly international in nature, such as International Finance, International Taxation,
and International Corporate Reporting.
Opportunities exist for students to engage in an international experience including,
study trips, such as to China, studying overseas during the third year and field trips to
international conferences and institutions such as participation in International Tax
week.
v)
Accounting and Finance Society
A student-led Accounting & Finance society facilitates interaction between students at
different levels of the course, staff-student interaction through social events and
student-staff seminars, and field trips. Additionally greater interaction with students
from other courses comes through Student Union led activities in which our students
are actively encouraged, through the APT mechanism, to participate.
vi)
Applied Research
The design and delivery of the course has been heavily influenced by applied research
undertaken by academic staff who have developed strong links with the BMAF of the
Higher Education Academy. Strong links have also been developed with the three
leading professional bodies, ACCA, CIMA and ICAEW. Academic staff continue to
apply for research funding from both sources.
vii)
Publications
Teaching is informed by broader applied research which has been published in peer
reviewed publications, which include:

Research in International Business and Finance

Journal of Financial Planning

Journal of Management and Governance

International Review of Financial Analysis

Accounting History

Journal of Investing
BA Accounting &Finance Course Specification April 2012
17
viii)
Employability
Enhancing employability of all students is a strength of the course. Opportunities for
students to enhance their employability include, undertaking a sandwich degree with
a work placement in the UK or overseas, internships (past students have taken
internships at Price Waterhouse Coopers) and have subsequently secured a Chartered
Accountants Training contract with PwC, previous placements within the finance
function of the local NHS have also led to students successfully securing employment
post-graduation.
Expert contributions made from outside the department, but from within the
university, are made by staff from the International Experience and Mobility Service,
University’s Employability and Careers Department, the Faculty’s Employability and
Placement Unit and the Department’s Employability Personal Tutor (EPT).
Close links with major employers ensure the course is responsive to the need of
potential employment sectors and hence prepares students for a successful transition
into graduate employment.
ix)
Personal Development Planning
The course will offer the opportunity for students to engage in personal development
planning (PDP), mainly through their Personal Skills and Careers modules. In addition
the course has introduced a Personal Tutor system where students have a personal
academic tutor and a personal employability tutor, in addition to their student mentor.
In addition, elements of PDP are embedded into the course in a number of ways:

Personal skills audits to help students assess their skill level and to assist
them in making appropriate potential career choices.

Action planning and reflection on key skills of communication, teamwork, IT
and numeracy throughout the three stages of study.

Students will be given plenty of opportunities to develop their creative skills
via numerous activities and thereby generate their own portfolio of work to
evidence to employers.

Written skills in various formats e.g. reports, essays, projects will be required
across the suite of modules providing developmental evidence.

Development of presentation skills, teamwork and negotiation in a number of
modules via formative and summative coursework’s.

Regular formative assessments across the course provides the opportunity for
formative feedback on performance, so enabling a student to reflect upon
their learning and performance in preparation for future assessments.

The mandatory skills modules include reflection of learning, performance and
achievement.

Skill/career focused modules at stage one and two will offer students
opportunities to pinpoint their skills, identify areas for development and
evaluate their potential via My Prospects.

Students are encouraged to take either a short or long work placement, and
to evidence their experiences therein.

The final year project will again provide excellent evidence of in depth
academic learning, conducted independently and demonstrating initiative.

The progression path has more flexibility enabling the student to obtain some
professional exemptions offered by ACCA, CIMA and potentially ICAEW or
concentrate on a developing a career in the financial sector.
BA Accounting &Finance Course Specification April 2012
18

Students have a placement opportunity which will provide important
experience in the accounting and finance workplace.

Across all three years students have access to the departmental dedicated
employment personal tutor offering a range of career development
enhancement opportunities through a series of activities and reflective
formative assessment. Examples of such activities would include interview
and assessment centre practice facilitated by the Employment Tutor.

Stage 1 includes a module dedicated to developing professional and academic
skills. This is complemented by the regular contact

In Stage 2 students develop their academic skills through a mandatory
research skills module which aims to engage them further in the research
process and prepare them for conducting their own project at stage 3 and
develops their ability to become independent learners and workers. This is
complemented by the employment focussed activities contained within the
module. Students focus on aspects of the application and interview processes,
self evaluation and identification of strengths and weaknesses and action
planning to help ensure positive destinations are achieved after successful
completion of the course

Stage 3 would involve a formal presentation of the student's dissertation, in
the form of an employment interview presentation which provides invaluable
practise as students are about to enter the graduate market

Active Academic Personal Tutor system which provides support to students
throughout their three Stages of study

At each stage of the course students are encouraged to use a wide range of
mediums to communicate and for research and learning. This is designed to
develop their skills in digital literacy, a requirement of the 21st century
graduate

Students are able to take full advantage of facilities with the BES including
the Employability Placements Unit as well as other Student Services, such as
the Careers Service

Various career development events throughout the academic year providing
exposure of accounting professionals to students of all Stages. Examples have
included members from the local ICAEW who holding a workshop on
employment to PwC who provided excellent guidance on the application
process for graduate jobs

Coventry and Young Warwickshire Professionals group a range of personal
development events on campus for both students and local professionals
were invited to attend. A group of students also attended a networking event
off campus which proved to be very informative

Hosting the regional heat of the ICAEW National business game for local sixth
form students, gave our students the opportunity to meet local employers
who provided useful placement and career advice
BA Accounting &Finance Course Specification April 2012
19
3. Assessment Strategy
Assessments have been designed to provide opportunities for students to demonstrate achievement of all
the module and course intended learning outcomes. The strategy is influenced by the Faculty Assessment
and Feedback Strategy, as outlined below. In order to ensure transparency all assessment criteria are
provided for each and every module via CU Online.
3.1 Constructive alignment
The intended learning outcomes have been informed by the relevant subject benchmark statement. An
assessment grid maps modules’ learning outcomes to the course learning outcomes to ensure coverage and
alignment.
3.2 Appropriate workload both within modules and across the course
In order to ensure that each student’s assessment workload is consistent the assessment strategy for each
module follows the Tariff Scheme developed and adopted by the Faculty of Business, Environment and
Society. This scheme provides guidance on the appropriate burden and balance of assessment at different
stages of the semesterised course. There is a range of formative and summative assessment methods to
address the issues of varying learning styles of students.
Deadlines for coursework are communicated well in advance and are included in the module guide provided
at the beginning of the module. The course manager is responsible for ensuring that pinch points for
assessments during the semester are avoided.
3.3 High quality feedback/feed forward in the learning process
An appreciation of the vital role that high quality feedback plays in the learning process underpins the design
of assessment activities. For feedback to be effective it is timely, regular, verbal and dialogic. Less
emphasis is on written feedback, as was the case in the past.
Early formative and summative assessments during the semester are also implemented, particularly on
stage one of the course, in order to ensure early (timely) feedback and guidance for students who are in
transition to HE. Details of how feedback will be returned will be in the module guide. Feedback is prompt,
written work being returned within two weeks, and immediately in some cases. An example of immediate
feedback is in Principles of Taxation where verbal and written feedback is given after group report
submissions in order to help performance in a group presentation, the second part of the assessment.
Evidence suggests that immediate verbal feedback, even if it is basic, is more effective than detailed written
feedback at a later date. Thus, regular immediate and dialogic feedback is a major element of the course’s
teaching and learning strategy and feed forward is provided to help students prepare for summative
assessments, for example SCORM on the VLE is used to provide regular formative assessment with instant
feedback that directs students to relevant section of the software tuition package. Across the course
feedback is provided widely through a range of different learning environments including interactive
lectures, workshops, and personal academic tutorials, Feedback days in early July and through CU-Online,
including e-assessment.
BA Accounting &Finance Course Specification April 2012
20
3.4 Develop the students’ self evaluative ability
The assessment method enables students to develop their ability to self evaluate their own work and that of
their peers, which is vital in order to aid progression from stage 1 to stage 3 of the course. In order to
achieve this it is crucial that there is a shared understanding between the tutor and students of the standard
of high quality work. This is the underpinning philosophy of the skills modules as they develop throughout
the course.
One example is the Advanced Dissertation in Accounting and Finance (385ACC) There is an innovative and
integrative assessment which proved unique training in research methods and techniques for accounting
undergraduates. Students are required to prepare and write an in-depth written report, present and defend
their research in front of their tutor and peers. This provides an opportunity for students to synthesis
material from a range of modules on the course. In addition students write a critique of a fellow student’s
research, which required them to have developed abilities, during the course, to understand what is required
for high quality work.
3.5 Assessing students fairly
The assessment process is designed to ensure that it impartially measures student learning and achievement
throughout the course. A range of different assessment methods are used across each of the courses both
to support the development of a variety of skills and knowledge, and to take into account the different
learning styles of the students. Assessments with group work and presentations guidance is given both on
working as a group and on presentation skills before the assessment. The method for the allocation of
marks for group work is transparent, including a method to re-allocate marks to reflect a differential
contribution if necessary.
The assessments are designed so that they impartially measure student learning and achievement
throughout the course. All assessment set must go through internal and external processes which are
designed to ensure that such assessment is reliable and valid. The assessment in all accounting & finance
modules follows the University’s guidance in matters relating to reassessment, extenuating circumstances
and the Equality Act 2010.
All assessment must go through an internal moderation process in relation to both the assessment task and
marked assessment. The Foundation subjects at Stage 1 and all stages 2 and 3 assessment tasks must not
only be internally moderated but must be approved by an external examiner. The same is true of the
marked assessment which must be made available to the external examiner before the formal examination
board meets to confirm the student marks.
Subject to the academic regulations of the University, students will have the opportunity of reassessment at
the next available re-sit period. Students who are unable to sit any of their summative assessments due to
extenuating circumstances will have the opportunity to ask for a short extension to their submission or to
defer their assessment until the next assessment opportunity. Important information relating to submission
of assessment and extenuating circumstances is provided in the student handbook. (See Appendix 10:
University Academic Regulation Section 6 Undergraduate Curriculum Framework).
In order to discriminate between categories of student performance the accounting and finance team has
developed and implemented the following criteria which are informed by the University’s Assessment
Strategy.
BA Accounting &Finance Course Specification April 2012
21
Class
Class I
Mark
range
90 – 100%
80 – 89%
70 – 79%
Class II : I
Class II : II
65 – 69%
In addition to that for 70 – 79% below, an outstanding answer that could
hardly be bettered. High degree of understanding, critical/analytic skills and
original research, where specified. Outstanding in all respects.
In addition to that for 70 – 79% below, the answer will demonstrate an
excellent level of understanding, presence of clear description,
critical/analytical skills or research, as appropriate.
Answer will demonstrate clear understanding of theories, concepts, issues
and methodology, as appropriate. There will be evidence of wide-ranging
reading and/or research, as appropriate, beyond the minimum
recommended. Answers will be written/presented in a clear, well-structured
way with clarity of expression. At stage 3, evidence of independent, critical
thought would normally be expected.
Answer demonstrating a very good understanding of the requirements of the
assignment. Answer will demonstrate very good understanding of theories,
concepts, issues and methodology, as appropriate. Answer will be accurate/
appropriate, with few errors. Little, if any, irrelevant material may be
present. Reading beyond the recommended minimum will be present
where appropriate. Well organised and clearly written/presented.
60 – 64%
A good understanding, with few errors. Some irrelevant material may be
present. Well organised and clearly written/presented. Some
reading/research beyond recommended in evidence.
55 – 59%
Answer demonstrating a good understanding of relevant theories, concepts,
issues and methodology. Some reading/research beyond that recommended
may be present. Some errors may be present and inclusion of irrelevant
material. May not be particularly well-structured, and/or clearly presented.
50 – 54%
Class III
Guidelines
45 - 49%
40 – 44%
Answer demonstrating a reasonable understanding of theories, concepts,
issues and methodology. Answer likely to show some errors of
understanding. May be significant amount of irrelevant material. May not be
well-structured and expression/presentation may be unclear at times.
An understanding demonstrated, but may be incomplete and with some
errors. Limited use of material with limited reading /research on the topic.
Likely to be poorly structured and not well-expressed /presented. Irrelevant
material likely to be present.
Basic understanding demonstrated, with some correct description. Answer
likely to be incomplete with substantial errors or misunderstandings. Little
use of material and limited reading/research on the topic in evidence. May
be poorly structured and poorly expressed/presented. Some material may
be irrelevant to the assignment requirements.
BA Accounting &Finance Course Specification April 2012
22
Marginal
fail
35 – 39%
Fail
30 – 34%
20 – 29%
0 – 19%
Some relevant material will be present. Understanding will be poor with little
evidence of reading/research on the topic. Fundamental errors and
misunderstanding likely to be present. Poor structure and poor
expression/presentation. Much material may not be relevant to the
assignment.
Inadequate answer with little relevant material and poor understanding of
theories, concepts, issues and methodology, as appropriate. Fundamental
errors and misunderstandings will be present. Material may be largely
irrelevant. Poorly structured and poorly expressed/presented.
Clear failure to provide answer to the assignment. Little understanding and
only a vague knowledge of the area. Serious and fundamental errors and
lack of understanding. Virtually no evidence of relevant reading/research.
Poorly structured and inadequately expressed/presented.
Complete failure, virtually no understanding of requirements of the
assignment. Material may be entirely irrelevant. Answer may be extremely
short, and in note form only. Answer may be fundamentally wrong, or
trivial. Not a serious attempt.
4 Course Management
The course is managed by a Course Manager, with overall responsibility for course design and delivery.
Supporting the Course Manager are three tutors, responsible for each year. Each student will also have
a personal tutor for academic and pastoral matters and a tutor for employability. In addition, the course
administrator, staff in the Student Support Office (SSO) and individual student mentors can also offer
support to students.
This structure is communicated to the students during induction week and is outlined in the student
Handbook, which is made available in hard copy and via the VLE. The key responsibilities of the course
manager and the course tutors have been determined at faculty level and are as follows:
Programme/ Course Manager

To oversee the running of courses within the programme

To produce programmes documentation, and update for changes

To head the development for revalidation of the course

To coordinate the development of courses within the programmes

To co ordinate and manage the course tutors on courses within the programmes

To act as point of contact for student advice/appeals

To represent the course on Faculty and University committees

To engage in the Student Forum meetings for their course(s) and ensure that issues raised are
followed up

To become involved in/lead programme/course initiatives

To advise on and oversee articulation agreements with partner institutions

To liaise with tutors with cross faculty student support roles and the Student Support Centre
BA Accounting &Finance Course Specification April 2012
23
Course Year Tutor

To represent the students at PAB’s and determine their progression

To advise students post PAB on progression issues

To provide academic advice to students where the Student Support Centre staff require
assistance

To up-date student records where involvement with a student has occurred

To take a full part in planning for and running Induction processes for students on their
course(s)

To ensure that students on their course(s) follow the correct enrolment procedures and to deal
with any timetabling issues at the beginning of and during the academic year

To assist the Recruitment tutor in preparing for, and taking part in open days and other
recruitment activities as required
Personal Tutors
Each student will have an Academic Personal Tutor (APT) and an Employability Personal Tutor (EPT) is
located within the department and is available for all students within EFA.
APT’s are members of the EFA Department and provide support to undergraduate students including:



Academic (e.g. help with module choice, timetable issues and engaging with feedback)
Personal (pastoral and welfare support, the emphasis being on signposting students towards
expert help)
Professional (discussing careers, encouraging CV building, enhancement of accounting related
skills and sharing their professional experience)
The APT role is supported by the Department’s own EPT.
In year one the support will be split 80/20 in favour of the APT role; 50/50 in year two and in the final
year the APT/EPT split will be 20/80 in favour of the EPT role. This reflects the changing academic and
employment needs of students as they progress through the course.
Student Forums
Student Forum meetings are held at a programmed level. The Students Union ensures that student
representatives are elected from all of the courses within the programme. Two Student Forum
meetings are held each term covering all years of the programme. This is not only expeditious, but also
encourages students to raise issues or solve problems between themselves. The personal tutor system
is more immediate and is able to deal with some issues before they reach the student forum.
BA Accounting &Finance Course Specification April 2012
24
5 Entry Requirements and Selection Procedures
Minimum University requirements for entry to undergraduate degree courses are as follows:




Applicants must have five passes at GCSE (grade C or above) to include English Language and
Mathematics.
Applicants must have at least 80 points based on the national UCAS Tariff, achieved by
studying 2 GCE A-levels or a 12-unit VCE Double Award.
VCE Double Awards must normally include subjects relevant to the course being applied for.
Passes in one-year courses such as AS-levels will normally be acceptable in meeting an offer
with higher points score, but cannot normally count towards the minimum A-level or VCE
(Double Award) pass requirement.
Applicants with a BTEC National Diploma will need a pass with three Merits for entry to a
degree programme. The units must be relevant to the course being applied for.
All courses within the Undergraduate Accounting and Finance Programme have higher entry
requirements which are reviewed annually by the Course Manager, the Admissions Tutor and the
Head of Economics, Finance and Accounting. The current entry requirements for 2012-13 are
range between 260 - 300 UCAS points on application.
Other Qualifications
Applicants are also considered for a degree programme if they possess the following:
 Scottish Advanced Higher in two subjects

Baccalaureate

Irish Leaving Certificate

Access programmes
The RAO and Faculty Admissions Office have detailed tables of “equivalences” for these and other
qualifications. These offices consult with the Course Manager about the suitability of an applicant
with any other qualification.
Mature student entry
Mature students over the age of 21 are considered for entry to the course irrespective of the
above requirements. Such applicants will be assessed by interview and other appropriate means
may be used to determine their suitability and ability to cope with the demands of the course.
The acceptance of such an applicant will be at the discretion of the Admissions Tutor, Course
Manager and the Faculty Admissions Office.
Students with Advanced Standing
Accreditation for prior learning (APL) or prior experiential learning (APEL) may be granted for
modules at the discretion of the Course Manager, providing they are limited to the maximum
specified in University Academic Regulations.
6 Compliance with the University’s Academic Regulations and current legislation
All Undergraduate BA (Hons) Accounting & Finance course details comply with Coventry University’s
Academic Regulations.
All course procedures and practices are consistent with University guidelines, policies and codes of
practice.
Template version May 2011
BA Accounting &Finance Course Specification April 2012
25
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