Contents - University of Gloucestershire

advertisement
The Business School
Department of Finance
ACCA Part Two
Course Handbook 2006/2007
Contents
Section 1 – General University Information
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
University Overview
Getting to University
Parking
Application and Registration
Catering Facilities
Learning Resources
Other Student Services
Students Union
Page
2
2
2
3
4
4
5
5
Section 2 – Course Administration
Part 2
2.1
2.2
2.3
2.4
2.5
2.6
Overview
ACCA Registration
Exemption Policy
Entry Requirements
Term Dates
Examination Dates/ Venue
6
6
6
6
7
7
Section 3 – Course Delivery
3.1
3.2
3.3
3.4
3.5
ACCA Course Leader
Course Team
Course Timetable
Recommended Reading
Overview of Modules
8
8
9
9
10
Section 4 – Advice on Studying and Taking Examinations
4.1
4.2
4.3
4.4
Studying
Revision
Examinations
Nerves and Mental Blocks
12
12
12
13
Section 5 – Policies and Regulations
5.1
5.2
5.3
5.4
5.5
5.6
Withdrawals
Complaints Policy
Equal Opportunities Policy
Disability Statement
Appeals Procedure
Health and Safety Procedures
14
14
14
15
15
15
Section 6 – Appendices
A
B
ACCA ID Collection form
Book publisher order forms
16
17
1
SECTION 1
GENERAL UNIVERSITY INFORMATION
1.1
The University
The University of Gloucestershire is Britain’s newest university,
achieving university status during 2001. The original Cheltenham and
Gloucester college of Higher Education was created in 1990 by the
merger of the College of St Paul and St Mary with the majority of the
higher education programmes form the Gloucestershire College of Arts
and Technology. The partners in the merger shared in common a
vision of developing a strong higher education institution playing a full
part in the educational, social, economic and cultural life of
Gloucestershire and beyond.
The Gloucestershire Business School was formed in 1998 and is
responsible for the on going development of the provisions in Business
Management and Information Technology. With 125 academics, 30
support staff and more than 3,000 students, the Business School is
one of the largest in the region. The Business school is organised into
five departments of which the Department of Finance (where this
course is situated) is one.
The Business School is located on the Park campus. Your ACCA
course administrator is Angela Lunan who is situated in LCE 017 on
the Park campus, please ask at park reception for directions.
Address:
Gloucestershire Business School
The Park
Cheltenham
GL50 2RH
Telephone: 01242 714299
E-mail:
alunan@glos.ac.uk
1.2
Fax:
01242 714111
Getting to University
The University has several sites the Park campus, which is the main
site for the ACCA programme, is situated south of the town centre. It is
approximately one mile from the bus station in Cheltenham town centre
and approximately one mile from the rail station situated in southwest
Cheltenham.
1.3
Parking
The University car park is restricted to those who have a permit
between the hours of 08.30 and 17.00 Monday to Friday. This can
either be in the form of a full years permit, which costs £50, a half-year
2
permit, which costs £30, or alternatively it is possible to buy a daily
permit for £1 from the pay and display machines in the main car park.
A permit can be purchased through the university on line shop and
attracts a 10% discount or by post or in person to the campus office
where the full fee is payable.
A permit does not guarantee you a space in the car park, which is often
full during the day. Parking is likely to be easier in the evenings.
Alternatively there is some free parking on the roads close to the
University.
1.4
Application and Registration
Enrolment on the course is by completion of two procedures:
Application and Registration, both must be completed.
Application to courses is via the completion of an application form
which can be obtained from course administration (see section 1.1
above). Once your application form has been processed and accepted
you will receive confirmation of a reserved place on the course from the
course administrator. In addition you will receive a letter from Student
Records also confirming the processing of your application and inviting
you to formally accept the place on the course by returning the reply
slip. If this slip is not returned you will not be able to complete the
registration process.
This year online registration will be available from 1st September. The
student records team send out full details of the process together with
sponsorship and direct debit information for the payment of fees.
As a result of online registration, there will be a streamlined face-toface process, for obtaining your student ID card and NUS card. This
process will take place at the Park Campus, Cheltenham. You will be
notified in due course of the date of this event by the student records
team.
For this event you will need to bring your copy of your online
registration, proof of identity with you, both the original document and a
copy for our records together with one passport sized photograph with
your name and course printed on the back.
It is also possible to join the Students Union at this event and get an
NUS card, which you can use in various shops to obtain discounts. In
order to obtain a card you will need your university ID card plus an
additional passport sized photograph, a charge of £2 is made to cover
the cost
You will need your student ID card to access the learning centre and its
computer facilities. Your student number is your user name and you
must get a four-digit password from the learning centre issue desk to
use the computers.
3
If you are unable to complete this procedure on the assigned date
additional later dates will be available, information will be posted
around the campus or contact Angela Lunan for details.
1.5
Catering Facilities
The student restaurant serves a wide variety of hot and cold food as
well as drinks, and is open, during term time:
Monday to Thursday 08:00 – 20:00 hours, and
Friday
08:00 – 17:00 hours
Outside of undergraduate term time, a reduced service is available
from 08:00 – 15:00 hours.
In the corridor outside the restaurant there are some vending machines
selling hot and cold drinks, chocolate and crisps.
The bar is also open during the day and evening serving hot and cold
drinks.
1.6
Learning Resources
The Park Learning Centre offers access to the full range of technology
and learning resources. It houses more than 150 computers and has a
variety of workspaces for group work and individual study.
Facilities include:
borrowing of additional texts and materials; researching information
from CD’s electronic journals, databases and on-line learning
materials; free Internet access; reprographic services.
The learning resource centre at the park campus is open at the
following times:
TERM TIME
Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
8.45 am - 10.00 pm
10.00 am - 10.00 pm
8.45 am - 10.00 pm
8.45 am - 10.00 pm
8.45 am - 8.00 pm
9.00 am - 4.00 pm
Ref/Computers ONLY 12.00 pm - 4.00 pm
Contact numbers:
Issue Desk:
Information Desk:
01242 532721
01242 543458
4
VACATIONS
Times vary during vacation. Check on site or via the web page
www.glos.ac.uk/departments/lis/park/index.cfm
1.7
Other Student Services
The university is here to help and give support, no matter what issues
you may face. The student services department offers advice,
guidance and support on a range of matters. For up the minute
information about student services, please look at our web site:
www.glos.ac.uk/departments/studentservices/
Facilities include:
 Pre-school centre – providing childcare
 Counselling service
 Disability services
 Financial advice
 Chaplaincy
1.8
Students Union
All full and part-time students at the University of Gloucestershire
automatically become a member of the Students’ Union (SU). The SU
provides a wide range of services for further information check out the
web site at www.ugsu.org
5
SECTION 2
COURSE ADMINISTRATION
2.1
Overview
The ACCA Professional Accounting qualification comprises Part one,
Part two and Part three. The subjects and timetables provided by this
School for Part Two can be found at Section 3 of this Handbook. The
School offers all Part Two subjects each year. Assessment is by three
hour externally set examinations.
2.2
ACCA Registration
You should register with ACCA at the earliest opportunity. Student
membership must be obtained before examination entry forms will be
accepted. Following registration, ACCA student support will offer
advice and guidance to students, issue examination entry forms and
deal with all registration and examination queries.
As part of our quality procedures we require you to give us your ACCA
registration number. A form is attached at the end of this booklet
please fill in the details and return the form either to Angela Lunan or
Angela Lorenz.
2.3
Exemptions Policy
The Association will consider applications for exemption. Original
certificates will be required to support any exemption claim; an
overview of the Association’s exemption policy is set on the web page
www.accaglobal.com.
2.4
Part One Entry Requirements
You must have completed one of the following minimum requirements:
Two subjects at GCE A Level plus three additional GCSE passes at
Grade C or above. Two of the five subject passes must be in
Mathematics and English Language.
There are a number of alternative qualifications, which also satisfy the
entry requirements; they can be viewed from the ACCA web site.
If you are over 21, you may apply even though you have no formal
educational qualifications, through the Mature Student Entry Route
(MSER).
You must undertake papers M1 and M2, which are the equivalent of
papers 1.1 and 1.2 and pass them within two years (4 attempts). You
will then be able to transfer to the main student register.
6
2.5
Term Dates
2006/2007
AUTUMN TERM
Week beginning 18th September 2006 – Week ending 15th December
2006
CHRISTMAS VACATION
2007
16th December 2006 – 7th January
SPRING TERM
Week beginning 8th January 2007 - Week ending 30th March 2007
EASTER VACATION
31st March 2007 – 22nd April 2007
SUMMER TERM
Week beginning 23rd April 2007 – Week ending 1st June 2007
2.6
Examination Dates
The Part Two subjects taught by the School will be examined by
external examination. The timetable for your June exam sitting can be
accessed through the ACCA Web page.
It is your responsibility to ensure that properly completed examination
entry forms, together with the correct fees, reaches ACCA by the
closing date for exam entry.
Examination Venue
The University is not a named ACCA assessment centre. ACCA
provide a list of venues from which you can choose the most
convenient. There is however no centre in Cheltenham at present.
7
SECTION 3
COURSE DELIVERY
3.1
ACCA Course Leader
The ACCA Course Leader is responsible for managing all aspects of
the provision and will coordinate any concerns and complaints raised
by students.
Your ACCA Course Leader is:
Angela Lorenz BA(HONS), PGCE(FE), ACMA, MBA
Tel: 01242 714351 or
Email: alorenz@glos.ac.uk
3.2
Part Two Course Team
SUBJECT
TUTOR
CONTACT NUMBER
Audit and
Internal Review
Rhian Dow, ACA
PKPL 211
Tel: 01242 714355
rdow@glos.ac.uk
Business Tax
Chris Wiltshire, ACA
PKPL 209
Tel: 01242 714352
cwiltshire@glos.ac.uk
Corporate and
business Law
Kathy Idensohn
PKPL 005
Tel: 01242 714329
kidensohn@glos.ac.uk
Financial
Reporting
Rhian Dow, ACA
PKPL 211
Tel: 01242 714355
rdow@glos.ac.uk
Financial
Management
and Control
Margaret Greenwood, FCA, BA
(Hons)
PKPL 209
Tel: 01242 714350
mgreenwood@glos.ac.uk
Information
Systems
Andrew Tomlinson MSc
PKLCE 027
Tel: 01242 714310
atomlinson@glos.ac.uk
NOTE: the above is provisional and may change before the start of the year
PKPL = Park campus, Pallas building, PKLCE = Park campus,
Learning Centre.
8
3.3
Course Timetable
Tuesday / Thursday
Tues
6.15 – 9.15
Financial Reporting/ Audit and Internal
Review
(classes will alternate starting on 21 Sept
with Financial Reporting)
Tues
6.15 – 7.45
Information Systems
Tues
7.45 – 9.15
Corporate and Business Law
Thurs
6.15 – 7.45
Business Tax
Thurs
7.45 – 9.15
Financial Management and Control
This timetable allows varying hours of class contact per subject.
Students are expected to devote twice this time to home study.
Breadth of reading is essential to a full understanding of the subjects.
Coursework and Reading will be given (usually weekly) which should
be attempted; additionally tutors will usually require you to complete
tests and mock exams at various intervals throughout the course.
Classes will usually involve a variety of teaching and learning methods
including lecture followed by tutorial activity and group discussions.
Schemes of work will be given by each tutor detailing what will be
covered on a week-by-week basis.
Rooming information is not yet available but will be placed on the
website as soon as possible at the following link:
http://www.glos.ac.uk/subjectsandcourses/professional/acca/index.cfm
3.4
Recommended Reading
For the ACCA courses there are a number of book publishers, which
supply texts. The Course Team generally use the Kaplan (formally
FTC Foulks Lynch) texts, with the following exception: Rhian Dow
recommends BPP for papers 2.5 and 2.6
Kaplan: The University has secured a 35% discount for you using a
preferential order form, which is attached to this handbook. You can
also order by telephone using the code: GLO234PR
BPP: The University has secured a discount of 40% discount for you
using a preferential order form, which is attached to this handbook.
9
3.5
Overview of Modules
Paper 2.1:
Information Systems
Aim: To develop the knowledge and understanding of information
systems development and delivery required to take an informed and
active role in information systems solutions.
The syllabus contains the following key areas:



Managing information systems
Designing information systems
Evaluating information systems
Paper 2.2:
Corporate and Business Law (English)
Aim: To develop knowledge and understanding of the general legal
framework within which an accountant operates. To develop an
awareness of and an ability to understand both common law and
statute in relation to specific legal areas of central importance to
business.
The syllabus contains the following key areas:









The English legal system
General principles of the law of contract
Agency and partnership
The company form
The formation and constitution of the company
Capital and financing of companies
Management and administration of a company
Company meetings
Majority control and minority protection
Paper 2.3:
Business Taxation (UK)
Aim: To develop knowledge and understanding in the core areas of
tax related to businesses and their employees.
The syllabus contains the following key areas:




Corporate business
Unincorporated business
Employees
Tax planning
10
Paper 2.4:
Financial Management and Control
Aim: To develop knowledge and understanding of financial
management methods for analysing the benefits of various sources of
financial and capital investment opportunities and of the application of
management accounting techniques for business planning and control.
The syllabus contains the following key areas:









Financial management objectives
The financial management environment
Management of working capital
Sources of finance
Capital expenditure and investment
Costing systems
Costing techniques
Standard costing and variance analysis
Budgeting and budgetary control
Paper 2.5:
Financial Reporting (UK)
Aim: To build on the basic techniques in paper 1.1 Preparing
Financial Statements and to develop knowledge and understanding of
more advanced financial accounting concepts and principles.
Candidates will be required to apply this understanding by preparing
and interpreting financial reports in a particular context.
The syllabus contains the following key areas:





Accounting principles, concepts and theory
Regulatory framework
Preparation and presentation of financial statements for limited
liability companies and other entities
Preparation of consolidated financial statements
Analysis and interpretation of financial statements and related
information
Paper 2.6:
Audit and Internal Review (UK)
Aim: To develop knowledge and understanding of the audit process
and its application in the context of the external regulatory framework
and for business control and development.
The syllabus contains the following key areas:







Audit framework
Internal audit and internal review
Regulation
Planning and risk
Internal control
Other audit and internal review evidence
Reporting
11
SECTION 4
ADVICE ON STUDYING AND TAKING EXAMS
4.1
Studying
The ACCA Part Two is a professional accounting qualification, the
emphasis of which is upon learning rather than teaching. This places
the onus on students to ensure that each topic covered in class is fully
understood before progressing to the next topic, and this cannot be
achieved without a fair amount of home study. The following points
may be helpful to those who have not studied much before:






4.2
Be organised and prepared.
Manage your time. Set realistic timetables and quiet locations
for your work.
Lay out notes clearly & carefully with a wide margin for
refresher points.
Cross refer to copies of newspaper/magazine articles kept on
file.
Remember, the better the notes, the easier the revision.
Above all, focus on key issues and from these, draw down
details.
Revision
If you do not understand the subject the night before the examination,
it’s too late. So plan a realistic timetable for revision well before the
examination:






4.3
Quickly scan through all notes on the subject and refresh where
memory has dimmed.
Then tackle past examination papers under pretend exam
conditions.
Use tutorial sessions to elicit answers where you have a
problem.
Be self-critical.
Use refresher points for final recollections.
Be positive.
Examinations
There is a distinct technique to tackling examinations and the following
pointers may help:




Be alert for changes in the general instructions – number of
questions to be answered and which are compulsory.
Read the whole paper to identify which choice questions to
answer.
Allocate timescales, bearing in mind the proportioning of marks.
Structure your answer in brief note form before starting to write.
12










4.4
Do not write all you know about the subject – only provide
information specific to the question; exclude irrelevant
information.
Support statements with brief arguments, references to theory
and/or actual experiences. Show your reasoning for a
conclusion.
Answers are required to be presented in a particular format.
The ability to present them in that format is essential for high
marks.
Where calculations are required, you must show how you
arrived at the answer; marks will depend on accuracy and
layout.
Essays should follow the format: Introduction, Discussion (4 or 5
paragraphs) and Conclusion.
If a short answer is asked for, write a brief explanation to show
understanding.
Likewise, if you make an assumption, show how you arrived at
it.
Convince the examiner you know your topic, he cannot read
your mind so do not assume he will know what you really meant.
Keep the examiner interested and happy:
o Number each answer, but do not write down the question;
that wastes time.
o Use a good layout with clear writing, a good pen,
paragraphs and margins.
o Make clear, large diagrams and charts, and support with
narrative.
Keep 5 minutes at the end to check and edit your work for
spelling, grammar and punctuation.
Nerves and Mental Blocks
Mental blocks and nerves are often caused by cramming at the last
minute with late nights and too much coffee. However, if you have
worked to a plan and are still overcome, the following pointers may
help:




For nerves, eat properly before the examination to keep blood
sugar and energy levels up.
Take a deep breath; hold it for a few seconds and exhale slowly.
Tackle the fear of failure – think positively.
Mental blocks are common; try the following:
o Leave that question and move to the next question –
remember to come back to it.
o Only answer questions you are confident about first. This
is all right so long as the answer number reflects the
question number.
o Use a separate sheet of paper to jot down notes as you
scan the paper initially. These will act as triggers later.
o Allow a set time for each question and stick to it.
o Allows answer every question on the test – you have a
one in four chance of being right.
13
SECTION 5
POLICIES AND REGULATIONS
5.1
Withdrawals
If you need to withdraw from the course after you have
registered you will be required to complete a withdrawals form.
These can be obtained from the course administrator. Full
details of the Universities fee and refund policy can be found on
the web site at:
www.glos.ac.uk/departments/financeplanning/tuitionfees/
5.2
Complaints Policy
If you have any concerns about the tuition or the facilities, or any
problems which may affect your studying, do not hesitate to
bring them to the attention of your class tutor in the first
instance. If, having considered this process, you feel that you
need to make a formal complaint then you should write to the
Course leader setting out your grievance in full, with evidence to
support allegations and support from other students if
applicable. Further details can be found on the web site at:
www.glos.ac.uk/policies/stucomplaints.cfm
5.3
Equal Opportunities Policy
The University is committed to being a community in which
equality of opportunity is a reality for all students and staff. Our
mission statement and the traditional values on which we are
founded mean that we actively seek to create a positive
environment in which all staff and students are respected.
No member or prospective member of the University community
will receive unfair or unlawful treatment due to race, colour,
nationality, ethnic or national origins, religion, creed, sex, sexual
orientation, marital status, or disability, nor face unwarranted
discrimination on the grounds of age.
Full details of this and the Universities other specific policies can
be found in the Students' A-Z (available via the Students Union
or at start of course) or via the web site at www.glos.ac.uk
5.4
Disability Statement
If you have a disability for which you require particular treatment
or resources please contact the course leader as soon as
possible. Full details of the University’s provisions for students
with a disability can be found via the University web site.
14
5.5
Appeals Procedure
If a candidate wishes to raise an appeal about an examination
result, he/she should contact ACCA directly.
5.5
Health and Safety Procedures
Full details can be found in the Students' A-Z
Disclaimer: The University will take reasonable steps to provide the educational services as described in this
handbook. It does not guarantee the provision of such services and this handbook does not form part of any contract
between you and the University. The University shall be under no liability for loss occasioned to any person as a
result of the contents or omissions from this handbook
15
DATA COLLECTION FORM
Course:
ACCA
Name :
Telephone : (home)
(work)
Email Address :
ACCA Student Number :
I agree that the University of Gloucestershire can use my student number only
for the purpose of obtaining exam results data to use as part of ongoing
course evaluation.
Signed:
Date:
16
Please send your completed order form by post to:
Kaplan Publishing Foulks Lynch,
Unit 2 The Business Centre,
Molly Millars Lane, Wokingham RG41 2QZ
or by fax to 0118 979 7455
For all queries relating to this order please
call our helpline on 0118 912 3000
ACCA Publications
Student Order Form
COLLEGE:
Examination Date: Dec 06  Jun 07 
Part 1
Paper 1.1 (UK)
Paper 1.1 (Int)
Paper 1.2
Paper 1.3
Part 2
Paper 2.1
Paper 2.2
Paper 2.3
Paper 2.3
Paper 2.4
Paper 2.5 (UK)
Paper 2.5 (Int)
Paper 2.6 (UK)
Paper 2.6 (Int)
Part 3
Paper 3.1 (UK)
Paper 3.1 (Int)
Paper 3.2
Paper 3.2
Paper 3.3
Paper 3.4
Course in a
Box
35% STUDENT DISCOUNT
UNIVERSITY OF GLOUCESTER
Study
Text
Exam Kits
(For Jun 07 exam)
Pocket
Notes
(Text, Kit,
Pocket Notes,
Study Notes,
Tests, Folder)
Price Order
Price £
Order
Price £
Order
Price £
Order
Preparing Financial Statements
Preparing Financial Statements
Financial Information for Management
Managing People
28.00
28.00
28.00
28.00








10.00
10.00
10.00
10.00




150.00
150.00
150.00
150.00




Information Systems
Corporate and Business Law
Business Taxation (FA2005) Dec06 exam
Business Taxation (FA2006) Jun07 exam
Financial Management and Control
Financial Reporting
Financial Reporting
Audit and Internal Review
Audit and Internal Review
28.00
28.00
26.00
28.00
28.00
28.00
28.00
28.00
28.00


















10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00









150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00
150.00









28.00
28.00
26.00
28.00
28.00
28.00












10.00
10.00
10.00
10.00
10.00
10.00






150.00
150.00
150.00
150.00
150.00
150.00






28.00


10.00

150.00 
Paper 3.6 (UK)
Paper 3.6 (Int)
Paper 3.7
Audit and Assurance Services
Audit and Assurance Services
Advanced Taxation (FA2005) Dec 06
Advanced Taxation (FA2006) Jun 07
Performance Management
Business Information Management
Strategic Business Planning and
Development
Advanced Corporate Reporting
Advanced Corporate Reporting
Strategic Financial Management
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00
16.00



10.00
10.00
10.00



150.00 
150.00 
150.00 
Oxford Brookes
Project Guide
28.00




16.00
16.00
16.00
Bookkeeping
Understanding Basic Bookkeeping Self
Study with CD
45.00

Paper 3.5
28.00
28.00
28.00
SUB TOTAL
£
LESS STUDENT 35% DISCOUNT
PLUS DELIVERY CHARGE (£5 FOR UP TO 10 BOOKS)
£
£
TOTAL PAYMENT
£
Cardholder Details
Name on card: ……………………………………………………..............................
Address: .................................................................................…..........................
.....................................................................................................…......................
Total
Amount
£
Payment
1 I enclose Cheque/Postal Order/Bankers Draft for £......................................
Please make cheques payable to ‘Kaplan Publishing Foulks Lynch’.
2 Charge MasterCard/Visa/Switch/Delta no:
.....................................................................................................…......................
Telephone: ....................................................................................……................
Delivery address (If different from above – please note a signature will be
required)
Valid from:
Expiry date:
Issue no:
(Switch only)
Security Code:
Name: ...…........................................................................................................
Address: ......................................................……..................................................
............................................................................................................……............
............................................................................................................……............
Telephone : ....................................................................................……................
Signature: .................................................................... Date: .....................................
17
18
Download