Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification (See guidance notes for completion) 1. Programme Title: BA (Hons) Accounting 2. Clearing House or other relevant code: N400 BA/ACC 21FACC-N ACC1 BN 3. QAA Benchmarking Group: Accounting 4. Final Award(s): BA (Hons) 4a. Modes of attendance (ft/pt) full time 4b. Modes of Delivery (distance delivery/distance learning) n/a 5. Teaching Location: City Campus 6. Type of Collaborative Provision (if applicable) Franchise 6a. Partner Institution and Country (if applicable) HELP College of Arts and Technology, Malaysia 7. Programme Accredited By: ACCA, CIMA, ICAEW, AIA, CIPFA 8. Date of approval: May 2002 9.EDUCATIONAL AIMS OF THE PROGRAMME Specified in terms of the general intentions of the programme and its relation to the subject The aims of this programme are aligned to those of Newcastle Business School. The Undergraduate goals and objectives for Accounting programmes were revised in September 2011. The four goals are as follows: Graduates will be:1. 2. 3. 4. Knowledgeable about the theory and practice of the major areas of accounting and financial management Skilful in the use of professional and managerial techniques and processes Aware of ethical issues impacting on business and professional practice Employable as graduates 10. INTENDED LEARNING OUTCOMES specified in terms of performance capabilities to be shown on completion of the programme Goal 1 – Knowledgeable about the theory and practice of the major areas of accounting and financial management Objectives: Our students will: 1. Acquire knowledge of the major areas of accounting and financial management 2. Apply their knowledge to accounting and financial management contexts 3. Conduct contemporary research into accounting and financial management D:\106758209.doc Date of last amendment: 08/03/2016 Page 1 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Goal 2 – Skilful in the use of professional and managerial techniques and processes Objectives: Our students will: 1. Provide evidence of self reflection as a means of informing personal development planning. 2. Demonstrate effective interpersonal communication skills and the ability to work in a team 3. Demonstrate critical thinking skills, problem solving and the application of quantitative techniques to decision making Goal 3 – Aware of ethical issues impacting on business and professional practice Objectives: Our students will: 1. Identify an ethical dilemma in a business situation 2. Suggest ethical solutions to this dilemma Goal 4 – Employable as graduates Objectives: Our students will: 1. In the context of securing graduate employment demonstrate the skills of self presentation 11. LEARNING, TEACHING AND ASSESSMENT METHODS Specified to enable learners to achieve and demonstrate learning outcomes 1 Course subject content is delivered via modules. The module descriptor describes the content of the module and its teaching, learning and assessment approaches, together with the notional student workload divided between lectures, seminars, workshops, tutorials, directed and independent learning and assessment. 2 At the start of a module teaching and learning plans are routinely distributed. The teaching and learning plans will include the aims and learning outcomes of the module being studied. Additionally, the plans will provide further details of the objectives, the material to be covered, additional reading and suggested independent learning activities for the contact sessions. Such information aims to help students to use independent study time more effectively and to monitor their own progress against objectives. To ensure consistency across module delivery, Module Tutors are responsible for coordinating the production and distribution of all module material to the teaching team. 3 For taught module, lectures are the primary medium utilised to deliver the basic knowledge input required to meet the module learning outcomes. The teaching and learning plans discussed above will identify additional reading required to supplement the materials covered in lectures. D:\106758209.doc Date of last amendment: 08/03/2016 Page 2 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification 4 Lectures are supported where appropriate by seminars and workshops that allow a range of teaching and learning approaches to be used. Seminars are used to develop understanding and application of the knowledge delivered in lectures. As such students may expect to undertake a range of activities within seminar sessions. Such activities may include case study analysis, group discussions, individual or group presentations, problem solving and exercises related to the subject. The teaching and learning plans will provide guidance on the activities to be undertaken both within and prior to the seminar. Specific seminar briefs may also be used to provide further details of activities. The smaller size of group in seminars enables students to benefit from formative feedback given during the seminar sessions. Workshops are utilised, where appropriate, to develop understanding and application of Information Technology in relation to the module being studied. As with seminars, workshops involve smaller group sizes and will utilise a range of activities to develop the skills required. 5 Tutorials are used to give one-to-one support for dissertations. 6 Increasingly, modules make use of ICTs in their teaching and learning approaches. A number of modules provide students with electronic resources made available via internal networks or the Internet. E-mail contact between staff and students is common. 7 Independent and directed learning is incorporated within each modules. This increases as students progress and culminates in a final project or dissertation at both undergraduate and postgraduate level. Assessment 1 A range of assessment methods, linked to the module learning outcomes, is used to support, inform and motivate students’ practical and intellectual development. This includes, where appropriate, the development of personal and interpersonal skills. Examples of assessment methods include essays and assignments, group assignments, the preparation of case studies and presentations, as well as computer administered examinations. However, professional accreditation requirements mean that the preferred method of assessment is the traditional closed book examination. 2 Criteria are provided to enable students to understand what is expected of them and how they will be judged on their performance. Informal feedback on progress takes place, particularly in seminars and workshops and through non-assessed tests, essays and assignment preparation discussions. The use of teaching and learning plans provides opportunities for students to monitor their own progress as modules are delivered. Students are provided with feedback on summative assignment work as well as feedback on formative assessments in core pathway modules. Marked and annotated exam papers are returned to students at all levels. Assessments are moderated at both the setting and marking stage. This takes place internally at Level 4, and internally and externally at higher levels. Feedback is obtained from staff, students and external examiners and is used in both programme and module reviews. D:\106758209.doc Date of last amendment: 08/03/2016 Page 3 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Mapping of the Structure of BA (Hons) Accounting to the Programme Learning Outcomes Please refer to the objectives below when reading the Programme Mapping to Goals/Objectives tables contained in this appendix. Goal 1 – Knowledgeable about the theory and practice of the major areas of accounting and financial management Objectives: Our students will: 1. Acquire knowledge of the major areas of accounting and financial management 2. Apply their knowledge to accounting and financial management contexts 3. Conduct contemporary research into accounting and financial management Goal 2 – Skilful in the use of professional and managerial techniques and processes Objectives: Our students will: 1. Provide evidence of self reflection as a means of informing personal development planning. 2. Demonstrate effective interpersonal communication skills and the ability to work in a team 3. Demonstrate critical thinking skills, problem solving and the application of quantitative techniques to decision making Goal 3 – Aware of ethical issues impacting on business and professional practice Objectives: Our students will: 1. Identify an ethical dilemma in a business situation 2. Suggest ethical solutions to this dilemma Goal 4 – Employable as graduates Objectives: Our students will: 1. In the context of securing graduate employment demonstrate the skills of self presentation D:\106758209.doc Date of last amendment: 08/03/2016 Page 4 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification 1. Knowledgeable about the theory and practice of accounting and financial management 2. Skilful in the use of professional and managerial techniques and processes 3. Aware of ethical issues impacting on business and professional practice 4. Employable as graduates 1 x x x x x x x 2 x x 1 2 1 2 1 Core Core Core Core Core Core Core x x x x x x x Level 5 FN0247 MN0254 MN0256 MN0250 LA0009 FN0248 FN0204 MN0218 HR0273 Core Core Core Core Core Core Core Core Core x x x x x x x x x x x x x x x x x x x x Level 6 FN0301 FN0346 MN0368 MN0369 FN0347 SM0378 FN0322 FN0309 Core Core Core Core Core Core Core Core x x x x x x x x x x x MODULE CODE Core/ option Level 4 FN0135 MN0119 HR0154 BM0118 SM0117 FN0137 FN0146 D:\106758209.doc Date of last amendment: 08/03/2016 3 x x x x x x x x x x x 3 x x x x x x x x x x x x Page 5 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Mapping of the Structure of the BA (Hons) Accounting to AACSB Accounting Standard 37: Assurance of Learning AACSB Standard 37 skills areas Module Number BM0118 FN0135 FN0137 FN0146 HR0154 MN0119 SM0117 FN0204 FN0247 FN0248 HR0273 LA0009 MN0218 MN0250 MN0254 MN0256 Module Title 1 Data Analysis Techniques Financial Decisions and Accounting Financial Environments and Markets Directors, Shareholders and Rewards Management Management Decisions and Accounting Business Organisation Taxation Corporate and Group Accounting Conceptual Frameworks for Financial Reporting Employment Law Company Law Financial Modelling Management Information Systems Managing Financial Performance Introduction to Managing Corporate Finance D:\106758209.doc Date of last amendment: 08/03/2016 X X 2 X X X X X X X X X X X X X 3 4 X X X 5 6 X X 7 8 10 X X X X X X X X X X X X X X X X X X X X X X X 9 X X X X X X X Page 6 of 32 X X Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification AACSB Standard 37 skills areas Module Number FN0301 FN0309 FN0322 FN0346 FN0347 SM0378 MN0368 MN0369 Module Title Auditing Process and Theory Issues in Contemporary Auditing Further Taxation Current Issues in Financial Reporting Undergraduate Dissertation Ethics and Governance Financial Appraisal, Risk and Corporate Value Management Accounting Today 1 2 3 4 5 6 X X X X X X X X X X X X X X X X X X X X X X X X 7 8 X X X X X X X X X X X X X The roles played by accountants in society providing and ensuring the integrity of financial and other information; The ethical and regulatory environment for accountants; Business processes and analysis; Internal controls and security; Risk assessment and assurance for financial and non-financial reporting; Recording, analysis, and interpretation of historical and prospective financial and non-financial information; Project and engagement management; Design and application of technology to financial and non-financial information management; Tax policy, strategy and compliance for individuals and enterprises; International accounting issues and practices including roles and responsibilities played by accountants within a global context. D:\106758209.doc Date of last amendment: 08/03/2016 10 X X X Key: 1 2 3 4 5 6 7 8 9 10 9 Page 7 of 32 X Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Mapping of the Structure of the BA (Hons) Accounting to AACSB Business and Management Standard 15: Management of Curricula AACSB Standard 15 skills areas Module Number BM0118 FN0135 FN0137 FN0146 HR0154 MN0119 SM0117 FN0204 FN0247 FN0248 HR0273 LA0009 MN0218 MN0250 MN0254 MN0256 Module Title Data Analysis Techniques Financial Decisions and Accounting Financial Environments and Markets Directors, Shareholders and Rewards Management Management Decisions and Accounting Business Organisation Taxation Corporate and Group Accounting Conceptual Frameworks for Financial Reporting Employment Law Company Law Financial Modelling Management Information Systems Managing Financial Performance Introduction to Managing Corporate Finance D:\106758209.doc Date of last amendment: 08/03/2016 1 2 3 X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X 4 5 X X X X X X 6 X X X X X X X X X X X X X X X X 7 X X 8 9 X X X X X X X X X 10 11 12 13 X X X X X X X X X X X X X X X X X X Page 8 of 32 X X 14 X X X X X X X Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification AACSB Standard 15 skills areas Module Number FN0301 FN0309 FN0322 FN0346 FN0347 SM0378 MN0368 MN0369 Module Title 1 Auditing Process and Theory Issues in Contemporary Auditing Further Taxation Current Issues in Financial Reporting Undergraduate Dissertation Ethics and Governance Financial Appraisal, Risk and Corporate Value Management Accounting Today X X X X X X X X 2 X 3 X X X X X X X X 4 5 X X X X X X 6 X X X X X X X X 7 X 8 X X X X 9 10 11 12 X 13 X X X X X X X X X X X X X X Key: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Communication abilities. Use of information technology. Analytic skills. Ethical understanding and reasoning abilities. Multicultural and diversity understanding. Reflective thinking skills. Ethical and legal responsibilities in organisations and society. Financial theories, analysis, reporting, and markets. Creation of value through the integrated production and distribution of goods, services, and information. Group and individual dynamics in organisations. Statistical data analysis and management science as they support decision-making processes throughout an organisation. Information technologies as they influence the structure and processes of organisations and economies, and as they influence the roles and techniques of management. Domestic and global economic environments of organisations. Other management-specific knowledge and abilities as identified by the School. D:\106758209.doc Date of last amendment: 08/03/2016 14 Page 9 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification 12. METHODS USED TO DEVELOP EMPLOYABILITY/CPD OF GRADUATE (curriculum design, placements, practical projects, fieldwork, assessment) The curriculum has been designed with a view to providing graduates from the programme with a body of knowledge and understanding, the intellectual and practical skills, and transferable/key skills attractive to prospective employers within the accountancy profession, industry and commerce, the public utilities, charities, central and local government and other organisations. The significant exemptions from professional accountancy examinations gained by graduates from this programme enhance the employability of graduates enabling employers to save time, money and other resources on the training and professional development of recruits from this course. The links with the professional accountancy bodies mean that curriculum content is continuously reviewed so that it remains up to date and relevant. Newcastle Business School runs a guest speaker programme. This covers not only theoretical, technical and professional aspects of accountancy and related areas but also interpersonal skills such as optimising presentation and job seeking skills. The programme also has significant links with the profession through donated prizes which are awarded annually to outstanding students in each year of the course. Most students work on a part-time basis and/or during vacations. There is significant help provided by the University in helping students gain such employment. Student services also provide resources, courses and workshops designed to improve student employability. The undergraduate dissertation often provides students with an opportunity to enhance their links with employers by using the workplace as a resource for the preparation of the dissertation. Students are encouraged to undertake an appropriate placement year (following Year 2). Assistance to this end is provided by the Newcastle Business School Placement Office. To encourage the development of oral business communication skills for European and international students, these students are provided with the opportunity to develop existing language skills through participation in NX0138 Business Communication Skills 4 / NX0204 Business Communication Skills 5 / NX0321 Business Communication Skills 6. D:\106758209.doc Date of last amendment: 08/03/2016 Page 10 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification 13.PROGRAMME STRUCTURES AND FEATURES A copy of the programme structure is included as appendix i. 14. Awards, Credits & Progression of Learning Outcomes (as previously shown in field 9) Reference points to show outcomes have currency at other institutions Bachelor Honours Degree (requires 360 credits including a minimum of 120 at level 5 and 120 at level 6) Outcomes developed/assessed at this level include: subject knowledge as indicated by unit titles (..) Ordinary degree (requires 300 points including a minimum of 100 at level 4; minimum of 100 level 5 and a minimum of 60 at level 6). Outcomes developed/assessed at this level include: subject knowledge as indicated by unit titles (..) UN HE Diploma (requires 240 credits including a minimum of 120 at level 4 and 120 at level 5) Outcomes developed/assessed at this level include: subject knowledge as indicated by unit titles (..) UN HE Certificate (requires a minimum of 120 credits at level 5) Outcomes developed/assessed at this level include: subject knowledge as indicated by unit titles (..) D:\106758209.doc Date of last amendment: 08/03/2016 Page 11 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Exit and Progression Points Credit Levels 6 Students successfully completing level 6 are awarded an honours degree. Students failing level three will be awarded appropriate CATS points and/or a UN HE Diploma as appropriate. Students who fail the BA (Accounting) degree but who pass using Northumbria’s standard regulations will be awarded the non-accredited BA (Hons) Accounting Studies. Students failing to complete level 5 may be able to progress to the third year of the BA (Hons) Accounting and Finance degree or a similar (nonaccredited) programme. They may also be eligible for appropriate CATS points and/or a UN HE Certificate. Students failing to complete level 4 may be able to progress to the second year of the BA (Hons) Finance and Investment Management degree or a similar (non-accredited) programme. Alternatively, they may be eligible for the award of appropriate level 4 CATS points. No advanced entry to the BA (Hons) Accounting degree will be available at Level 6 D:\106758209.doc Date of last amendment: 08/03/2016 Page 12 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Entry Points 5 Entry Points (admissions criteria) 4 Advanced entry to the course is available at Level 5 for students who have completed the first year of an accountancy degree course at another University or College, or who have completed a HND foundation degree or equivalent course with substantial accountancy content. Entry to level 4 of the course is available to those with GCE and VCE Advanced Level or equivalent. Offers are usually in the range CCD to BCC. 15.REGULATIONS OF ASSESSMENT/DEVIATION FROM STANDARD REGULATIONS e.g. Standard Assessment Regulations/Professional Body Requirements/Indication and justification of non-compliance with Standard Assessment Regulations To be completed for each course - if no deviation from University Regulations simply state this. For professional accreditation purposes this programme requires a specific set of assessment and progression regulations. A copy is appended. 16.SUPPORT FOR STUDENTS AND THEIR LEARNING (i.e. Support in addition to University Central Support Services). Induction, study skills packs, guidance and tutorial systems, learning resources, professional body requirements Induction takes place before teaching begins and is organised on a programme basis. Its aim is to make students aware of the content and structure of the academic programme, assessment regulations, formal and informal systems of support and guidance, learning resources and, where appropriate, project or dissertation processes. Students are advised of their Guidance Tutor and receive a copy of their Programme Handbook. International students are also offered a specialist induction from the University’s Student Services Department The Programme Handbook, available on the programme BlackBoard site, provides details of the academic programme to be followed. Students are then provided with module information at the beginning of each module. The Programme Leader teaches on all 3 years of the programme to promote student accessibility. D:\106758209.doc Date of last amendment: 08/03/2016 Page 13 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Students have access to specialist services within the University for support related to both learning and pastoral issues such as the study skills centre or services such as the Chaplaincy, accommodation, counselling, or health. The Careers Service, Placements Office and Guidance Tutors work in partnership to provide support to students with the specialist business knowledge of Tutors complemented by the guidance skills and comprehensive information resources of the Careers Service. The Careers Service delivers an introductory session to final year undergraduate students on all programmes in the Autumn term. The learning resources strategy is set within the context of the University’s learning resources strategy and aims to provide appropriate resources to support students’ learning (aim 7). Library service Information specialists actively support teaching and learning. They attend formal programme committee meetings where issues of learning support are routinely sought as part of the normal annual review process. Students are offered a variety of library information skills training including induction talks, selfguided tours, resource packs, demonstration of electronic databases or hands-on workshops. In addition information specialists provide a subject enquiry service. Indicative reading lists are provided as part of each module descriptor. These are used to inform the provision of library stock to support teaching and to control its availability. The Learning Resources Department is actively developing services, for example postal loans, to meet the demands of non-traditional students. The University’s electronic information resources are accessible off-campus using passwords. Internet-based subject gateways have been developed to guide users to appropriate electronic and printed information resources. Equipment and information technology IT teaching laboratories are located at all sites. Technical support for the laboratories is also available at each site. The laboratories are appropriately equipped and are booked through the central timetabling system. To support independent learning IT laboratories for ‘casual users’ are available and all students are provided with e-mail addresses and access to the internet. D:\106758209.doc Date of last amendment: 08/03/2016 Page 14 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification 17. METHODS FOR EVALUATING AND IMPROVING THE QUALITY AND STANDARDS OF TEACHING AND LEARNING 18. INDICATORS FOR QUALITY AND STANDARDS Quality procedures operate in accordance with the University’s quality assurance principles, policies and practices. At the University level, responsibility for Quality Management and Enhancement (QME) is delegated to University Learning and Teaching Committee (ULT). School Learning and Teaching Committees (SLTs) are responsible to ULT for approvals and modifications of faculty-based programmes and modules and consider and implement QME issues arising via ULT or from their own review processes. As with all other Higher Education providers, the Newcastle Business School provision is subject to external audit by the Quality Assurance Agency (QAA). At both of the audits undertaken by the QAA, Newcastle Business School has been designated as 'excellent' in relation to its teaching and learning. The first of these audits occurred in 1994, the second in October 2001. Annual Academic Evaluation draws together the various review processes that support the design and delivery of the learning process. Within this annual process, module review feeds into subject and programme review; programmes. Module Tutors are responsible for the co-ordination of module review; Programme Leaders for programme review; Programme Directors for programme area review and Heads of Division for subject review. Feedback mechanisms that are utilised include: student feedback from module and programme questionnaires and programme committee meetings each semester; staff feedback from Divisional, module and programme review meetings. External Examiners’ comments are gained from Examination Boards, external moderation and through their annual reports. Employer feedback is gained through practitioner External Examiners, professional bodies, placement employers and part-time student feedback. Although the BA (Hons) Accountancy degree was not specifically assessed, units and teaching provided by accountancy staff and generic courses included as part of the BA (Hons) Accountancy degree course were included. Accounting provision was also included in the Institutional Audit of 2005. The University was awarded the highest assessment from QAA following this audit. The Accounting Group is currently pursuing AACSB accreditation. The accreditation plan was initially accepted by AACSB in December 2008 and continues to be assessed for full accreditation. Changes arising from the review process are incorporated into module and programme design on an on-going basis, and overall course design is subject to an in depth review every 3-5 years. The BA (Hons) Accounting programme is also subject to period review by professional bodies with a view to maintaining or enhancing its professional exemption status. D:\106758209.doc Date of last amendment: 08/03/2016 Page 15 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification 19. ENTRY REQUIREMENTS Standard Offer (Year 1, Semester 1) Post 16 qualifications GCE and VCE Advanced Level: 320 UCAS Tariff points (in the region of BBB at A Level). Edexcel/BTEC National: Distinction, Distinction, Merit. Scottish Highers: BBBBC at Higher level, BCC at Advanced Higher. Irish Highers: BBBBB Advanced Diploma: Grade C in the Progression Diploma, plus GCE/VCE A Level grade B. IB Diploma: 26 points HEFC Access: Two Distinctions and four Merits, normally including Quantitative Methods, plus Toolbox. All students should have GCSE Mathematics and English at grade C or above – or equivalent. HNC/HND GNVQ/NVQ: HEFC: (as delivered by local FE colleges) APEL/AWBL Other Access Courses: Art & Design Foundation Courses: Other (e.g. mature students): Overseas (please enter): English Language Entry Requirements Each application is considered on its merits. There would normally be a relevant work experience requirement plus recent relevant academic achievement e,g. on the HEFC. Equivalent to the above. An IELTS score of 6.0 or a Pearson Test score of 54 for entry to undergraduate provision at level 4, with an IELTS score of 6.5 or a Pearson Test score of 62 required for direct entry to level 6. The minimum score for any component taken is to be 5.5 or 6.0 respectively (49 or 54 respectively), OR Two years recent study in English leading to an entry qualification for the programme. CONTINUES OVERLEAF D:\106758209.doc Date of last amendment: 08/03/2016 Page 16 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Admission with Advanced Standing: (indicate as appropriate for all potential entry points after Year 1, Semester 1). Academic qualifications: Experience/APEL/AWBL: Other: Advanced entry to the programme is available at Level 5 Semester 1 only for candidates who have successfully completed the first year of an Accountancy degree programme at another institution; partially completed the professional examination schemes of the major professional accountancy bodies; completed an appropriate foundation degree; completed the accounting technician schemes of the AAT or ACCA. Each case considered on its merits. Each case considered individually. 20. APPLICATIONS PROCEDURE Through UCAS 21. KEY INFORMATION SOURCES (prospectus, benchmarking statements, UCAS Profiles, LTA strategy, student handbooks, operations manual, web pages on www…) University of Northumbria Prospectus (published annually) University web site at www.northumbria.ac.uk Quality Assurance Agency web site www.qaa.org.uk UCAS web site www.ucas.co.uk D:\106758209.doc Date of last amendment: 08/03/2016 Page 17 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Professional accountancy bodies The Institute of Chartered Accountants in England and Wales www.icaew.co.uk The Institute of Chartered Accountants in Scotland www.icas.org.uk The Institute of Chartered Accountants in Ireland www.icai.ie The Association of Certified Accountants www.accaglobal.com The Chartered Institute of Management Accountants www.cima.org.uk The Chartered Institute of Public Finance and Accountancy www.cipfa.org.uk The Association of International Accountants www.aia.org.uk The Chartered Institute of Taxation www.tax.org.uk The Institute of Fiscal Studies (independent research organisation) www.ifs.org.uk Institute of Internal Auditors (IIA) www.iia.org.uk The Association of Accounting Technicians (AAT) www.aat.co.uk D:\106758209.doc Date of last amendment: 08/03/2016 Page 18 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification 21FACC-N ACC1 BN- BA (HONS) ACCOUNTING L e v e l FN0135 Financial Decisions and Accounting MN0119 Management Decisions and Accounting HR0154 Management BM0118 Data Analysis Techniques FN0137 Financial Environments and Markets FN0146 Directors, Shareholders and Rewards (4) (10 credit points) SM0117 Business Organisation (20 credit points) (20 credit points) (20 credit points) (20 credit points) D:\106758209.doc Date of last amendment: 08/03/2016 (10 credit points) Page 19 of 32 (20 credit points) Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification L FN0247 e Corporate and v Group Accounting e l MN0254 Managing Financial Performance (5) (20 credit points) (20 credit points) D:\106758209.doc Date of last amendment: 08/03/2016 MN0218 Financial Modelling MN0250 Management Information Systems LA0009 Company Law (10 credit points) FN0248 Conceptual Frameworks for Financial Reporting (10 credit points) (20 credit points) FN0204 Taxation (10 credit points) HR0273 Employment Law (10 credit points) MN0256 Introduction to Managing Corporate Finance (10 credit points) Page 20 of 32 (10 credit points) Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification 21FACC-N ACC1 BN - BA (HONS) ACCOUNTING L e v e l MN0368 Financial Appraisal, Risk and Corporate Value FN0346 Current Issues in Financial Reporting (6) (20 credit points) D:\106758209.doc Date of last amendment: 08/03/2016 (20 credit points) FN0301 Auditing Process and Theory SM0378 Ethics and Governance FN0347 Undergraduate Dissertation FN0322 Further Taxation (10 credit points) (10 credit points) MN0369 Management Accounting Today (10 credit points) FN0309 Issues in Contemporary Auditing (10 credit points) (10 credit points) (30 credit points) Page 21 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Assessment Matrix Module Title Level Semester 1 Semester 2 Year Long FN0137 Financial Environments and Markets 4 Ex 100% SM0117 BM0118 Business Organisation Data Analysis Techniques 4 4 Ex 100% HR0154 FN0135 Management Financial Decisions and Accounting 4 4 Portfolio 100% Ex 25% Ex 75% MN0119 FN0146 Management Decisions and Accounting Directors, Shareholders and Rewards 4 4 Ex 30% Ex 70% MCQ 20% Portfolio 80% LA0009 Company Law 5 Ex 100% MN0250 MN0256 Management Information Systems Introduction to Managing Corporate Finance 5 5 Ass 25% Ex 75% Ex 100% FN0204 FN0248 Taxation Conceptual Frameworks for Financial Reporting 5 5 Ex 100% Ex 100% HR0273 MN0218 Employment Law Financial Modelling 5 5 Ass 100% Ass 100% FN0247 MN0254 Corporate and Group Accounting Managing Financial Performance 5 5 FN0301 Auditing Process and Theory 6 Ex 100% FN0322 FN0309 Further Taxation Issues in Contemporary Auditing 6 6 Ex 100% MN0369 FN0347 Management Accounting Today UG Dissertation 6 6 FN0346 SM0378 Current Issues in Financial Reporting Ethics and Governance 6 6 MN0368 Financial Appraisal, Risk and Corporate Value 6 D:\106758209.doc Date of last amendment: 08/03/2016 Ex 15%, Ex 15%, Ex 70% Ex 50% Ex 50% Ex 50% Ex 50% Ass 25% Ex 75% Ex 100% Ass 100% Ex 50% Ass 50% Ass 100% Ex 80% Ass 20% Page 22 of 32 Created for 2011/12 academic year (Semester 2) Appendix I Course-Specific Assessment and Regulation Details Module assessment mark 1.1 For the purposes of these regulations the term module assessment mark is used to mean i) the percentage mark obtained in the module examination or assessment, or, where more than one mode of assessment is used, ii) the overall weighted combined percentage mark as agreed by the Board of Examiners. General Assessment Regulations 2.1 In each year of the course progression from Semester 1 to Semester 2 will be automatic, subject to inter-semester counselling and the procedures for requiring a student to withdraw from the University for unsatisfactory academic performance. 2.2 In each year of the course all modules will be assessed on a Pass or Fail basis. A module assessment mark of 40% or more will be necessary to pass a module. No condonement of failure marks will be possible. 2.3 In each year all modules must be passed or compensated as provided for in paragraph 2.5 before a student can progress to the following year of the course. 2.4 The following modules are core modules for the purposes of paragraphs 2.5 and 2.6: Year 1 FN0135 Financial Decisions and Accounting MN0119 Management Decisions and Accounting FN0130 Computer Applications in Accounting Year 2 FN0247 Corporate and Group Accounting MN0254 Managing Financial Performance MN0256 Introduction to Corporate Finance FN0248 Conceptual Frameworks for Financial Reporting FN0204 Taxation MN0250 Management Information Systems Year 3 MN0368 Financial Appraisal, Risk and Corporate Valuation FN0346 Current Issues in Financial Reporting FN0301 Auditing Process and Theory MN0369 Management Accounting Today FN0347 Undergraduate Hons Dissertation (with Research Methods) Compensation 2.5 Where a student has passed all modules except for one module, the failure in that module may be compensated provided that: a) the module is not a core module as per paragraph 2.4 above, and b) the module assessment mark in that module is between 35% and 39% inclusive, and c) the average module assessment mark obtained in the other modules is 45% or more. 2.6 The maximum number of module assessment marks in non-core modules which may be compensated in any one year is therefore one. Minimum mark for each mode of assessment 2.7 In each module where there is more than one mode of assessment students must achieve a minimum mark of 35% in each mode of assessment. A student who has passed the module but has a mark of less than 35% in one or more modes of assessment will be referred in that part or those parts of the assessment only. D:\106758209.doc Page 23 of 32 Date of last amendment: 08/03/2016 Created for 2011/12 academic year (Semester 2) Maximum number of referrals 2.8 A student who has failed not more than five modules will be referred in those modules and will normally be required to retake those modules in the following diet of assessments. Regulations for repeating students 2.9 Paragraphs 2.1 to 2.8 apply to all students whether repeating the year or progressing through the year for the first time. Failure of a non-core module on referral 2.10 A student who, after referral, has passed all modules except for one module may at the discretion of the Board of Examiners be permitted one further opportunity at the next diet of assessments to pass that module provided that a) the module is not a core module, and b) the module assessment mark achieved in that module is not less than 30%, and c) the student is not repeating the year Where a module involves more than one mode of assessment each mode of assessment must be taken again for the purposes of this paragraph. It should also be noted that paragraph 2.3 still applies. Failure in more than 5 modules 2.11 A student who has failed six or more modules will be required at the discretion of the Examination Board either to repeat the year with or without attendance or to withdraw from the course. Where the student has already repeated the year he/she will normally be required to withdraw from the course. Failure by repeating students 2.12 A student who has repeated the year with or without attendance and who has failed one or more module(s) on referral for a second time will normally be required to withdraw from the course. Failure to attend or submit assessments 2.13 A student who has not attended his/her assessments and who has not intimated the reasons for his/her non-attendance to the Board of Examiners prior to the Board's meeting will be deemed to have achieved a mark of 0%. Degree Award and Classification 3.1 To be eligible for an award of a degree with honours all year 3 modules must be passed or compensated as provided for in paragraph 2.5. Year 2 carry forward mark 3.2 Year 2 carry forward mark A total mark out of 400 will be calculated from the student's Year 2 module assessment marks. The module assessment mark for each Year 2 module will be included with the following weightings: Module Weighting FN0247 Corporate and Group Accounting 2 MN0254 Managing Financial Performance 2 D:\106758209.doc Page 24 of 32 Date of last amendment: 08/03/2016 Created for 2011/12 academic year (Semester 2) MN0256 Introduction to Corporate Finance 1 MN0250 Management Information Systems 2 LA0009 Company Law 1 FN0248 Conceptual Frameworks for Financial Reporting 1 FN0204 Taxation 1 MN0218 Financial Modelling 1 Option module 1 TOTAL 12 Where a student has been referred in a Level 2 module and has satisfied the referral requirements the module assessment mark shall be limited to a maximum of 40% for both transcript purposes and the calculation of the year 2 carry forward mark.The resulting total (out of 1,200) will be divided by 3 to give the Level 2 carry forward mark. Year 3 total mark 3.3 Year 3 aggregate mark A total mark out of 600 will be calculated from the student's Year 3 module assessment marks which will be included with the following weightings: Module Weighting MN0368 Financial Appraisal, Risk and Corporate Valuation 2 FN0346 Case Studies in Financial Reporting 2 FN0301 Auditing Process and Theory 1 SM0378 Ethics and Governance 1 MN0369 Management Accounting Today 1 FN309 Issues in Contemporary Auditing 1 FN322 Further Taxation 1 FN0347 Undergraduate Hons Dissertation 3 TOTAL 12 The resulting total (out of 1,200) will be divided by 2 to give the Level 3 total out of 600. Where a student has been referred in a Level 3 module and has satisfied the referral requirements the module assessment mark shall be limited to a maximum of 40% for both transcript purposes and the calculation of the Year 3 aggregate mark. D:\106758209.doc Page 25 of 32 Date of last amendment: 08/03/2016 Created for 2011/12 academic year (Semester 2) Honours classification 3.4 The student's average overall performance will be calculated by adding together the unrounded Level 2 carry forward mark and the unrounded Level 3 total out of 600 (which gives a total out of 1,000) and dividing by 10. The resulting average will be rounded to the nearest whole number (with 0.5s being rounded upwards). 3.5 The resulting percentage will justify the following classifications: Average overall performance Degree Classification 70% and above First class honours 60% to 69% Second class honours – division 1 50% to 59% Second class honours – division 2 40% to 49% Third class honours 3.6 Where the average overall performance as calculated in paragraph 3.4 is within the top 2% of one of the above bands (or 3% in the case of the boundary between Upper Second and First Class) the number of final year module assessment marks falling within the higher bands will be counted. A single module will be counted once, a double module twice, and a triple module three times to give a total of 12 scores. If 7 or more module assessment marks (out of the total of 12) are in a higher banding the degree classification will be raised to the higher class, viz. Overall average Degree Classification 67%, 68% or 69% plus at least 7 final year module assessment marks of 70% or more First class honours 58% or 59% plus At least 7 final year module assessment marks of 60% or more Second class honours: division 1 48% or 49%, plus at least 7 final year module assessment marks of 50% or more Second class honours: division 2 1. The student's degree classification will be based solely on the student's year 3 average mark where this would result in a degree classification higher than that arising under paragraphs 3.4, 3.5 and 3.6. For this purpose the year 3 average will be the year 3 aggregate mark as calculated in accordance with paragraph 3.3 divided by 6; the resulting percentage will be rounded with 0.5s being rounded upwards. Letter of Commendation A student who achieves an average mark of 70% or above in any year (except year 3) will receive a letter of commendation in recognition of their achievement. This mark must be obtained on a first time basis and will not be awarded where such mark is achieved after re sits. D:\106758209.doc Page 26 of 32 Date of last amendment: 08/03/2016 Created for 2011/12 academic year (Semester 2) General Regulations Assessed coursework 4.1 Assessments in whatever form, other than written summative examinations taken at the end of a semester or in the referral diet of examinations each year, constitute assessed coursework. 4.2 The status of deadlines for the completion/submission of assessed coursework is the same as for course examinations and must be strictly adhered to. Only in exceptional cases and with the prior written agreement of the Programme Leader will a submission deadline be extended for an individual student. 4.3 Coursework which is submitted after the published date or not at all, without good cause or prior arrangements, shall be zero-marked. 4.4 Subject to the provisions of paragraph 2.7 a student will not normally be allowed to improve his/her module assessment mark by resubmitting assessed coursework. However, a student who repeats a year with attendance will be required to resubmit all coursework assessments. Poor performance or non-attendance/submission due to valid reasons 5.1 It is the responsibility of students to attend for assessment and complete and submit assessed coursework as required, and to provide the Board of Examiners in advance of its meeting with any relevant information as to personal circumstances which may have affected their performance, and which they would wish the Board of Examiners to take into account. 5.2 Where it is established to the satisfaction of the Board of Examiners that a student's absence, failure to submit assessments and/or poor performance was due to illness or other reasons found valid on the production of acceptable evidence, the following provisions may be applied: The student may be re-assessed as if for the first time in any or all of the papers and modes of assessment as the Board of Examiners shall determine appropriate, or if the assessment was itself a re-assessment the student will be re-assessed as if for the second time. Any such re-assessment should be normally be at the next diet of assessments, or in the case of assessed coursework at the a) earliest opportunity b) The student may be deemed to have passed and/or recommended for an award with or without honours, provided that the Board of Examiners is satisfied that there is sufficient evidence of the student's achievement, or this evidence is subsequently obtained, by whatever means other than re-assessment that the Board of Examiners considers appropriate. c) The student may be recommended for an Aegrotat award, where in the opinion of the Board of Examiners there is insufficient evidence of the student's achievement to recommend an award, but it is nevertheless satisfied that the student would have qualified for the award for which he/she was a candidate had it not been for illness or other valid cause. 5.3 In the case of a recommendation of an award at a lower level than might otherwise have been available to a student or of an Aegrotat award, the student must have signified in writing a willingness to accept the award and his/her understanding that such acceptance implies the waiving of the right to be re-assessed. Declaration of Original Coursework 6.1 All students must complete and submit the standard submission form with coursework assessments. In this they are required to sign and certify that the work submitted is their own work or otherwise referenced as appropriate. 6.2 Group coursework Where that coursework assessment takes the form of group work it is the responsibility of staff to ensure that mechanisms are in place to provide for the allocation of individual marks to students. This might vary, for example, from assigning individual elements of the assessment to individual students to peer assessment. D:\106758209.doc Page 27 of 32 Date of last amendment: 08/03/2016 Created for 2011/12 academic year (Semester 2) Cheating or attempt to gain an unfair advantage 7.1 Where there is an allegation of cheating or attempt to gain an unfair advantage in a formal assessment or examination, the student's work will be marked in the normal manner but no decision on the candidate's performance will be made by the Board of Examiners until the facts of the matter have been separately established. 7.2 If on the basis of the evidence as to the facts, the Board of Examiners decides that a prima facie case of cheating or of attempting to gain unfair advantage has been established, then the Board of Examiners has authority to deem the student to have failed all or part of the assessments, and to determine whether or not the student shall be permitted to be re-assessed or required to withdraw from the course judge the seriousness of the academic misdemeanour and recommend whether or not the matter should be dealt with by the University as a disciplinary matter, as well as or instead of being considered as an academic matter. Plagiarism and collusion 8.1 All cases of suspected plagiarism and collusion in relation to assessed coursework will be considered to be an attempt to gain an unfair advantage falling within the section 7 above, where plagiarism and collusion are defined as follows: 8.2 Plagiarism A student has submitted a piece of written work or presented an assessed seminar paper which is heavily dependent on source material (other than the student's own), and the written work does not acknowledge the use of the source material. Note: Plagiarism applies equally to a situation where a student has taken or copied another student's work with or without that other student's knowledge or agreement, as it does to the use of unacknowledged quotations from other (printed) sources. 8.3 Collusion A student has collaborated with one or more other students on the preparation of an agreed answer to an item of individually assessed coursework; this will not only include situations where students have actually worked together, but also where one student has knowingly permitted another student to copy his/her work. Technical Extenuating Circumstances 9.1 Technical extenuating circumstances (e.g. a disturbance during an examination, or a hardware failure during an IT based examination which could involve a number of students) is dealt with by the Subject Division Examination Board (SDEB). These are not dealt with as part of the personal extenuating circumstances process. Late approved submission of work 10.1 Applications for the authorisation of late submission of work will only be accepted on the standard university form (Application for Late Submission). 10.2 An application for late submission will only be approved if there is just cause for submitting late. An example would be where the student cannot submit by the deadline because of illness; this would have to be supported by a doctor's certificate. A corrupted computer disk, or short-term pressure of work would not normally be acceptable reasons for late submission. 10.3 Dissertation In the case of the dissertation the completed form should be submitted via the NBS Reception Desk to the Programme Leader or whoever is the person authorised to sign late submission forms for undergraduate projects. 10.4 Other work and assignments The Programme Leader or Programme Director is responsible for the authorisation of a late submission and ensuring that the relevant Unit Tutor is notified of the decision made. The Programme Leader or Programme Director has the authority to reject requests. 10.5 Where a student is granted an extension for late submission this will normally be deemed to have covered any relevant extenuating circumstances. If a student is still unable to submit by the D:\106758209.doc Page 28 of 32 Date of last amendment: 08/03/2016 Created for 2011/12 academic year (Semester 2) extended deadline or feels that he/she has under performed because of the continuing nature of the circumstances then it may be appropriate to submit a personal extenuating circumstances form. Intercalation 11.1 Intercalation means interrupting the course to take a year out e.g. for maternity leave because of illness for financial reasons to gain work experience to undertake a work placement, or any other reason 11.2 Students who wish to take a year out from the course should consult the Programme Leader. This is not dealt with as part of the personal extenuating circumstances procedures. Possibilities for students who fail 12.1 Students who fail to successfully complete a year of the course may be given the option of repeating that year with or without attendance at the discretion of the Board of Examiners as per paragraph 2.11. 12.2 First year students who would have passed the year under the University's Standard Assessment Regulations have the option of transferring to the second year of the BA (Hons) Financial Services degree or the BA Financial Services degree or an alternative degree considered appropriate by the exam board. 12.3 Second year students who would have passed the year under the University's Standard Assessment Regulations have the option of transferring to the one year BA (Hons) Accounting and Finance degree or the one year BA (Hons) Accounting and International Finance degree or an alternative degree considered appropriate by the exam board. . 12.4 All students leaving the course without completion may as an alternative to the provisions of paragraphs 11.1, 11.2 and 11.3 may be eligible to collect an appropriate number of CATS points and/or a University Interim Award. End D:\106758209.doc Page 29 of 32 Date of last amendment: 08/03/2016 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification LOG OF CHANGES Any changes made to an approved Programme Specification (other than typographical corrections) should be logged below and the sheet appended to the Programme Specification. Subsequent changes can then be added. Where it is not practicable to change an existing Programme Specification, a new version is required. 4. 5. 6. Transfer MN0218 from Sem 2 to Sem 1. Transfer MN0256 from Sem 1 to Sem 2 Remove MN0305 option Sem 1. Remove FN0321 and MN0305 options from Sem 2 Level 4: remove BM0125 and NX0113, add HR0154. Level 6: remove FN0315 and all options, add FN0360 (Sem 1), FN0322 (Sem 1) and FN0309 (Sem 2) Level 5: remove Semester 2 option slot; make HR0273 Employment Law Semester 2 core and delete all other options. Tidy up programme specification Updated professional body accreditation section for 2008-9 and 2009-10 prog spec 7. Admin Change: Inserted English Language Entry Requirements wording in Section 19 of 2009/10 programme specification Section 19: Admissions Requirements Addition of Pearson Test scores. 8. Section 7: delete CAT, ICAS & ICSA from list of professional body accreditations. 9. Changes made to wording throughout the programme specification in order to remove out of date references and incorporate current practice within the document. Admin change: added Mapping of the Structure of the Programme Specification to AACSB Business and Management Standard 15: Management of Curricula and to AACSB Accounting Standard 37: Assurance of Learning Admin change: added Course-Specific Assessment and Regulation Details as Appendix I 10. 11. D:\106758209.doc Date of last amendment: 08/03/2016 Semester/ academic year eg S2;05/06 1. 2. 3. Stage/year of programme eg Year 3 (including section number) Change takes effect Date of approval / amendment Brief summary of change to Programme Specification 19/07/07 26/07/07 30/06/08 Year 2 Year 3 Level 4 and 6 Sem 1 and 2 Sem 1 and 2 Sem 1 and 2 from 2008/09 26/02/09 Level 5 Sem 2 2009-10 Amended 16 June 09 Amended 22 July 2009 ULT 20 May 2010 Admin change 10 February 2011 24 February 2011 2010-11 Amended 3 June 2011 2010-11 Amended 17 June 2011 2010-11 Page 30 of 32 2010-11 2010-11 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification Stage/year of programme eg Year 3 Semester/ academic year eg S2;05/06 (including section number) Change takes effect Date of approval / amendment Brief summary of change to Programme Specification 12. Change the assessment method of FN0360 Ethics and Governance to Assignment 100% to bring into line with the Teaching and Learning Plan, To take effect retrospectively 2010-11. 13 July 2011 Level 6 2010-11 13. Amend Year 1 programme diet; remove FN0130 Computer Applications in Accounting and FN0141 The Legal Environment. Move SM0117 Business Organisation from semester 1 to semester 2. Add FN0146 Directors, Shareholders and Rewards as yearlong module. To take effect in semester 1 2011-12. Amend Section 19 Entry requirements. Deleted the following: 6 April 2011 Level 4 2011-12 Amended 11 May 2011 Level 4 2011-12 14. CGE and VCE Advanced Level – Offers within the range of CCD to BCC. The actual offer will be determined by factors identified in the general Business School admissions statement. Scottish Qualifications: BBBCC from Scottish Highers. The inclusion of study at Advanced Higher is viewed positively. Irish Highers: BBBCC HEFCE: Three credits, normally including Quantitative Methods Replaced with: GCE and VCE Advanced Level: 300 UCAS Tariff points (in the region of BBB at A Level). Edexcel/BTEC National: Distinction, Distinction, Merit. Scottish Highers: BBBBC at Higher level, BCC at Advanced Higher. Irish Highers: BBBBB Advanced Diploma: Grade C in the Progression Diploma, plus GCE/VCE A Level grade B. IB Diploma: 26 points HEFC Access: Two Distinctions and four Merits, normally including Quantitative Methods, plus Toolbox. D:\106758209.doc Date of last amendment: 08/03/2016 Page 31 of 32 Created for 2011/12 academic year (Semester 2) BA (HONS) ACCOUNTING University of Northumbria Programme Specification 15. Admin change: added Mapping of the Structure of the Programme Specification to AACSB Business and Management Standard 15: Management of Curricula and to AACSB Accounting Standard 37: Assurance of Learning Add wording in Section 12 referring to NX0138/0204/0321 Business Communication Skills 4/5/6. Replace FN0360 Ethics and Governance with SM0378 Ethics and Governance following change of subject group to the module. Amended 3 June 2011 18. 16. Semester/ academic year eg S2;05/06 Stage/year of programme eg Year 3 (including section number) Change takes effect Date of approval / amendment Brief summary of change to Programme Specification 2010-11 13 July 2011 All levels 2011-12 13 July 2011 Level 6 2011-12 Increased tariff points from 300 UCAS Tariff points to 320 Tariff points. 20 January 2012 Stage 1 2012-13 19. Assessment Matrix: changed assessment method of BM0118 Data Analysis Techniques from Assignment 30%/Exam 70% to Exam 15%/Exam 15%/Exam 70%, to bring documentation up to date with current practice. 30 January 2012 Year 1 2011-12 20 Update Programme Specification 2011-12 with the new goals and objectives for Accounting programmes (Sections 9, 10 & 11), taken from programme revalidation documentation May 2012. Admin change 27 June 2012 All levels Semester 2, 2011-12 17. D:\106758209.doc Date of last amendment: 08/03/2016 Page 32 of 32