PROGRAMME SPECIFICATION
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AWARD and COURSE TITLE
Bachelor of Arts with Honours
Accounting and Finance
INTERMEDIATE AWARDS
Graduate Certificate Accounting and
Finance
Graduate Diploma Accounting and
Finance
Name of the Teaching Institution
Sheffield Hallam University
Faculty and Department
Sheffield Business School
Finance, Accounting and Business
Systems
Mode(s) of Attendance
Full Time
Sandwich (Thick)
UCAS CODE
N4N3
QAA Subject Benchmark Statement or This award has been benchmarked
other relevant external reference point against CIMA/ACCA/ICAEW and the
relevant QAA subject benchmark
statement outlined in the supporting
information section.
Date of Validation
May 2012
1 PROGRAMME AIMS
This course aims to give you a sound underpinning of finance whilst also preparing you for a
career in the more specific role as an accountant. Throughout the award you will develop a
multitude of skills which enable you to be successful in a finance based career. The course
is designed to enable you to focus on certain key areas to either gain specific PSBR
exemptions or to study topic areas which interest you. The main aims of the course are to:
1. Provide a coherent programme of study in UK and International financial and
management accounting / financial management.
2. Achieve a balance between a vocational approach and broader critical intellectual
development.
3. Prepare students for UK or International employment in accounting, financial management
or related roles.
4. Develop awareness of the UK and international business, financial, economic, ethical and
legal environment in which accounting information is produced and in which financial
decisions are made.
5. Promote the attributes of self-reliance and teamwork as means of both personal and
career development.
6. Encourage students to reflect on learning processes and act as independent learners.
7. Meet the requirements of the appropriate subject benchmark statement/professional body.
2 PROGRAMME LEARNING OUTCOMES
2.1 Knowledge and understanding covered within the Programme. By the end
of the programme you will be able to
1. Explain the purpose, concepts & principles of UK and International financial and
management accounting and financial management
2. Discuss the financial, economic, legal and regulatory environment in which accounting
processes take place
3. Use business focused quantitative data and qualitative information in preparing
accounting and financial information
4. Appreciate the uses and applications of information and communications technology in
the practice of accounting and financial management
5. Demonstrate awareness of UK and International issues within accounting and financial
management
6. Interpret and critically evaluate the information produced, both for external users and
internal management decision making
2.2 Intellectual/Subject/Professional/Key skills covered within the Programme:
by the end of the programme you will be able to
1. Obtain and identify relevant data
2. Apply problem-solving procedures and techniques
3. Critically analyse and evaluate procedures, concepts and principles
4. Carry out independent research and present findings and recommendations
5. Identify and record accounting data
6. Select and use relevant numerical procedures and techniques to prepare accounting and
financial information, including where appropriate use of computer software
7. Apply appropriate analytical methods to evaluate accounting and financial information
8. Assess the uses of accounting & financial information within the UK and International
business environment and make recommendations regarding business practice and
strategies
9. Operate as an effective member of a team
10. To become an autonomous learner who is able to take a critical approach to learning
3 LEARNING, TEACHING AND ASSESSMENT
3.1 The approach to Learning and Teaching within the Programme
The aims and learning outcomes of the programme as a whole are achieved, in the main, by
the learning, teaching and assessment associated with individual modules. Each module has
a carefully constructed curriculum and method of delivery, which are provided to students,
designed to support the achievement of module outcomes, and in turn contribute to
programme outcomes. Teaching within the programme takes place both in large groups (e.g.
lectures) and small groups (e.g. seminars, workshops, laboratory sessions). Tutors using
their subject expertise introduce and explain topics, guide you in the use of materials, clarify
and respond to student questions, queries and comments. Teaching adopts activity-based
and student-centred approaches to the facilitation of student learning. Learning takes place
both within formal teaching sessions, and during guided and independent study undertaken
by students, which includes collaborative group work. To support guided and independent
study, you are provided with tasks, exercises, resources, and references to additional useful
learning materials, to access, utilise and respond to as part of your study programme. All
modules are supported through the university’s virtual learning environment (Blackboard),
which acts as both a repository of module information, a communication tool between tutors
and students, and a medium through which active learning takes place via activities and
learning packages devised by tutors. Learning, teaching and assessment activities
encourage you to develop key skills (e.g. problem solving, numeracy, IT skills) as well as a
deep and critical knowledge of the subject matter of the programme, and are also designed
to foster those employability attributes (e.g. reflection on learning, personal development
planning, interpersonal communication skills) identified as important in modern organisations.
Students produce a personal development portfolio, which acts as a mechanism for driving
and reflecting upon personal development, as a key part of learning at all levels, that draws
upon the academic, social and life experiences of students.
As outlined in the documentation this programme takes an innovative and structured
approach to properly embed the core pedagogic principles. Below is a clear articulation of
how those principles are embedded into the programme
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Encouraging a deep approach to learning –students will be asked to take an
evidence based approach to their studies and critically evaluate key theories,
industry practices and approaches. Examples of this include looking at the ethical
stance of corporates and how this is demonstrated through corporate strategy, the
tutors encouraging students to actively immerse themselves in the topic by taking on
role plays, and effectively communicating the deep rooted skills valued by employers
through the employability strand in the awards.
Active or experiential learning will occur through the use of group case studies in
modules such as Financial Risk Management, via the range of guest speakers and
business games which are held throughout the entirety of their award, and also
through the use of both business and international contexts in the delivery of the
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majority of the modules including Financial Analysis for Business at level 4 and
Corporate Reporting at level 6.
Critical thinking and problem solving abilities, creativity and innovation will be
developed and demonstrated by students, through a variety of learning experiences,
as they progress through their studies. Study skills will be built up throughout the
levels with the higher level critical thinking being examined at level 6 in modules such
as Strategic Management Accounting, Financial Decision Making and Corporate
Finance.
The reflective practitioner approach - In modules such as The Professional
Accountant, Understanding and Managing Financial Roles, Career Development and
Financial Decision Making, students must undertake a reflective piece of work. This
is on both their learning experiences for a particular task, throughout their university
life, on their placement or upon their skills development. This is in addition to the
availability of the student EPDP portfolio which is an electronic resource allowing
students to keep a reflective diary.
Collaborative and team working - Through modules such as Understanding and
Managing Financial Roles and Business Economics, the programme demonstrates it
is working collaboratively with a variety of different departments throughout the
university. Within each module there are both assessed and formative group work
activities which get students working in teams and experiencing different group
dynamics.
Clarity in respect of intended learning outcomes and assessment criteria – All
modules distribute a module guide which clearly outlines the module's learning
outcomes and the criteria against which assessment will be marked. Where phase
test and other such instruments are used mock tests and past tests will be made
available for students to add clarity. Time will be allocated in each module for staff
and students to work through each others expectations and understanding of the
module's assessment tasks.
Assessment for, of and as learning - A wide array of assessment types are used
throughout the programme. These range from individual phase tests, short answer
tests, case study based reports, individual and group presentations, exams and role
plays. This is in addition to the wide range of formative tasks undertaken such as
business games, live scenarios and case studies.
Engagement by staff with notions of how students learn and a willingness to engage
in a scholarship of learning, teaching and assessment. – The department has a
leading financial literacy / Education research hub which has an excellent
international reputation. This research hub regularly presents papers and undertakes
research which then feeds back into the department in which a wide variety of the
departments staff engage in. This is in addition to all staff having a recognised
teaching qualification.
3.2 The approach to Assessment and Feedback within the Programme
Assessment within the programme has a number of purposes: to establish the standard of
achievement of each student, to act as a guide and motivator to learning, and to provide a
mechanism for feedback to students on how they are progressing in their learning. Students
experience a variety of assessment approaches at each level of study (e.g. project, essay,
presentation, time-constrained exercise, multiple choice test, exam). Feedback on learning
takes a variety of forms e.g. oral feedback on class activities, written feedback on work
undertaken outside the classroom, written feedback and marks awarded to assignments and
coursework. Feedback will be provided in a timely fashion, and assessment that contributes
marks for the module will be based upon assessment criteria that are made clear to students
before they commence the assessed task.
For further details of SBS' approach to learning, teaching and assessment please see the
published SBS LTA framework.
3.3 How Student Employability is supported within the programme
All modules make a significant contribution to the employability pathway by providing
students with a real life context to the topics they cover and by requiring them to use such
skills as independent research, team work and presentations. This is done by using case
studies, real life examples and scenarios which form the backbone of the employability
policy by engaging you in the study and evaluation of industry sectors and at the same time
developing key graduate skills such as literacy, critical thinking, personal organisation, and
time management. Provision is made for you to integrate technical knowledge and skills from
your other mandatory vocational modules and so develop a more rounded understanding of
your chosen professional body alliance. There is a specific module identified at each level to
support this development. Level 4 - The Professional Accountant - Students are introduced
to the role of an accountant / financial manager and a series of guest talks will be held in this
module by the main professional bodies and companies. You will gain a good understanding
of the differences between a management, financial and chartered accountant and gain a
valuable insight into the type of work they do. You will also be introduced to the importance
of communication and being a reflective practitioner. Level 5 - Understanding and managing
financial roles - Students will focus on developing their CV's, cover letters, having practice
assessment centres and identifying both graduate and placement jobs. There will be a
strong emphasis on skills identification and gap analysis Level 6 – Financial Decision making
- This is a module that enables each student to clearly demonstrate their critical and problem
solving capabilities and the opportunity to be creative and innovative. Those students
returning from placement will also be able to reflect upon their placement and make future
career plans via the Career Management and Professional Development module. During
year three, we help and encourage you to complete an optional one year paid work
placement. This enables you to apply and develop your knowledge and skills in a real
business environment. As you progress through the levels your skills development will
support a deeper approach to learning and encourage motivation as you are continually
engaged in the study of your chosen professional sector. The professional focus of the
award encourages an on-going engagement with subject knowledge and skills that are key
to each student's employability in their chosen professional sector as well as the
development of broader graduate key skills.
3.4 Main type of work-based or work-related learning featured in this
programme
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All modules are focused on giving students key employability skills
All students have the opportunity to apply for a placement year
The university also supports short summer internships
A range of employer and professional body guest talks are scheduled each year
Assessments are often based on real companies / scenarios
PROGRAMME DESIGN AND STRUCTURE
Every organisation has to make financial decisions and financial managers rely on their
ability to understand management accounting data to make these decisions. They also need
an awareness of how their decisions impact on their organisation’s Income Statement and
Financial Statement of Position. This linkage between accounting and financial management
forms the underlying rationale for this degree. It is ideal if students want a career in the
broad field of accountancy and finance, perhaps as a company accountant, a financial
manager or in practice with an accountancy firm. We equip students with the numerical,
decision making and communication skills they need to succeed in this field. In the first year,
we introduce the main principles of accounting and finance. We also familiarise you with the
business environment companies work in and develop vital IT and numerical skills. The
second year deepens understanding of the role and scope of accounting and financial
management, while allowing you to study other related areas. After the second year,
students can take a year of optional paid work placement. We recommend this as it gives an
insight into the workings of a business or service organisation. It allows students to apply
what they have learnt to real work, and employers value this experience. Also, it can
sometimes lead to the offer of a permanent job after you graduate. The final year allows
students to question accounting and finance theory and place what they have learnt into a
strategic context. After graduation you may be exempt from some professional body
examinations. This, with the vocational nature of the course and the optional work placement,
places you in a strong position in the graduate employment market. As per the school policy,
all students returning from placement will study the Career Management and Professional
Development module. This module asks students to reflect upon their placement
experiences and plan future career moves. Those students not going on placement will
study Financial Decision Making which aims to recreate some of the skills students would
have developed on placement whilst also covering career planning and reflection. Although
the module is not a replacement for placement, it does try to address some of the same
content as the Career Management and Professional Development module.
Mode of attendance - Full Time
Course
Module Title
Module
Level
Credit
Mandatory,
year
1
1
1
1
1
1
2
2
2
2
2
2
2
3
3
3
3
3
Code
FINANCIAL
ANALYSIS FOR
BUSINESS
BUSINESS
ECONOMICS
FINANCIAL
ACCOUNTING
MANAGEMENT
ACCOUNTING
LAW, CORPORATE
GOVERNANCE
AND ETHICS
THE
PROFESSIONAL
ACCOUNTANT
FINANCIAL
ACCOUNTING AND
REPORTING
FINANCIAL
MANAGEMENT
MANAGEMENT
ACCOUNTING
APPLICATIONS
FINANCIAL RISK
MANAGEMENT
UNDERSTANDING
AND MANAGING
FINANCIAL ROLES
ENTERPRISE
OPERATIONS
CORPORATE LAW,
AUDIT AND
REGULATION
CORPORATE
FINANCE
CORPORATE
REPORTING
STRATEGIC
MANAGEMENT
ACCOUNTING
FINANCIAL
DECISION MAKING
PRINCIPLES OF
TAXATION
Points
Elective,
Option
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
44-493000L
4
20
Mandatory
44-492900L
4
20
Mandatory
25-501100L
5
20
Mandatory
44-589800S
5
20
Mandatory
25-500200L
5
20
Mandatory
44-584700L
5
20
Mandatory
44-593800S
5
20
Mandatory
44-584800L
5
20
Elective
24-590200L
5
20
Elective
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Elective
44-450200L
44-492800L
25-400600L
25-401200L
25-601300L
25-601400L
44-696800L
44-694700L
44-693400L
3
3
3
3
3
AUDIT AND
ASSURANCE
ADVANCED
FINANCIAL
ACCOUNTING AND
REPORTING
ENTERPRISE
MANAGEMENT
FORENSIC
INVESTIGATION
MERGERS AND
ACQUISITIONS
44-693700L
6
20
Elective
44-691000L
6
20
Elective
6
20
Elective
6
20
Elective
6
20
Elective
44-687400L
44-693800L
44-692900L
Mode of attendance - Sandwich (Thick)
Course
year
Module Title
Module
Code
Level
Credit
Points
Mandatory,
Elective,
Option
1
1
1
1
1
1
2
2
2
2
2
2
2
4
4
4
4
4
4
4
FINANCIAL ANALYSIS FOR
BUSINESS
44-450200L
44-4928BUSINESS ECONOMICS
00L
25-4006FINANCIAL ACCOUNTING
00L
MANAGEMENT
25-4012ACCOUNTING
00L
LAW, CORPORATE
44-4930GOVERNANCE AND ETHICS 00L
THE PROFESSIONAL
44-4929ACCOUNTANT
00L
FINANCIAL ACCOUNTING
25-5011AND REPORTING
00L
44-5898FINANCIAL MANAGEMENT
00S
MANAGEMENT
25-5002ACCOUNTING
00L
APPLICATIONS
FINANCIAL RISK
44-5847MANAGEMENT
00L
UNDERSTANDING AND
44-5938MANAGING FINANCIAL
00S
ROLES
44-5848ENTERPRISE OPERATIONS
00L
CORPORATE LAW, AUDIT
24-5902AND REGULATION
00L
25-6013CORPORATE FINANCE
00L
25-6014CORPORATE REPORTING
00L
STRATEGIC MANAGEMENT 44-6968ACCOUNTING
00L
CAREER MANAGEMENT
44-6898AND PROFESSIONAL
00S
DEVELOPMENT
44-6934PRINCIPLES OF TAXATION
00L
44-6937AUDIT AND ASSURANCE
00L
ADVANCED FINANCIAL
44-6910ACCOUNTING AND
00L
REPORTING
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Elective
5
20
Elective
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Elective
6
20
Elective
6
20
Elective
4
4
4
ENTERPRISE
MANAGEMENT
44-68746
00L
44-6938FORENSIC INVESTIGATION
6
00L
MERGERS AND
44-69296
ACQUISITIONS
00L
20
Elective
20
Elective
20
Elective
5 PROGRESSION/CAREER ROUTES
Possible progression or career routes after you have completed this
programme include
Our graduates are well-equipped for a range of careers including accountancy, corporate
treasury and other finance-related areas. Students graduating will have a range of
exemptions from key accounting and finance professional bodies. This will enable you to
progress to the higher level of these professional qualifications and thus gain professional
recognition much quicker. You can also go onto postgraduate study and there are a number
of relevant courses such as MSc Financial Management which would be suitable
progression.
6 ENTRY REQUIREMENTS AND ENTRY PROFILE
6.1 Specific Entry Requirements for entry to the initial stage of this programme
are
Academic Qualifications
Normally, five GCSEs at grade C or above including
(including A / AS level
English language and mathematics, plus one of the
grades and subjects, where following
applicable)
• 300 points including at least 160 points from two
GCE/VCE A levels or BTEC National qualifications or
one AVCE double award. We accept General
Studies. Key Skills qualifications are not included.
• GNVQ – advanced level 3 in 12 modules with
overall distinction or in 16 modules with overall merit.
Level of English language
capability
• Access – an Access to HE Diploma with at least 45
credits at level 3 and 15 credits at level 2. At least 15
Level 3 credits must be at merit grade or above, from
a QAA-recognised Access to HE course, or an
equivalent Access to HE certificate.
If English is not your first language you need an
IELTS score of 6.0 or above, with a minimum score of
5.5 in each skill.
Any other specific, formally You can apply for advanced entry on to this course,
certified qualifications
depending on the number of professional
accountancy examinations you have passed
Previous relevant work or
If you do not have any of the qualifications above but
work-related experience
have relevant experience you are welcome to discuss
potential opportunities with the admissions tutor.
Any specific articulation
NA
arrangements recognised
for this programme
Professional qualifications If you have any relevant professional accounting
qualifications or papers, you should discuss this with
the admission tutor
Any other specific entry
None
requirements
6.2 APPLICANT ENTRY PROFILE: the knowledge, skills and qualities etc.
required to enable you to benefit from, and succeed on the programme of
study are
We expect you to demonstrate through your personal statement an interest in and
awareness of accounting and finance or some level of practical experience.
6.3 The University will select non-standard entrants to the programme in the
following ways
If you do not have any of the qualifications above but have relevant experience you are
welcome to discuss potential opportunities with the admissions tutor.
6.4 Use of Prior Credit (APCL/APEL): prior certificated credit or prior
experiential credit may be used within the Programme in the following ways
Accreditation of Prior Certificated Learning (APCL) or Accreditation of Prior Experience
(APEL) to allow applicants to transfer credits gained on another qualification to this
programme will be considered on a case-by-case basis. In these cases the standard
University procedure will apply.