Created for 2009/10 academic year
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) None
6a. Partner Institution and Country (if applicable) None
7. Programme Accredited By: ACCA/CAT, CIMA, ICAEW, AIA, ICAS,
AAT, CIPFA, ICSA
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. As such the programme aims to
1. provide programmes of study that enable students to develop their knowledge, understanding and transferable skills through exposure to the theory and
practice of accounting;
2. develop students’ independent learning skills;
3. develop students’ employability;
4. provide high quality teaching and learning;
5. utilise teaching and assessment methods which provide learning opportunities appropriate to the learning outcomes and levels of study;
6. provide an appropriate learning environment by incorporating effective support and guidance;
7. provide appropriate learning resources;
8. provide a physical environment that is conducive for effective learning;
9. support the mission of the University by providing access to students from a range of backgrounds.
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
10. INTENDED LEARNING OUTCOMES
specified in terms of performance capabilities to be shown on
completion of the programme
a. Knowledge and understanding
By the end of the course students will be able to demonstrate the
acquisition of knowledge and understanding of the theory and practice
of accounting. In particular

Students will have acquired knowledge and understanding of the
contexts within which accounting operates including the role and
structure of the accounting profession; the impact of the legal,
regulatory and social environment on accounting; the investment,
planning, control, financing and stewardship functions of accounting
within business entities; the influence of information technology and
management information systems on accounting; and the role of the
capital markets.

Students will be able to demonstrate knowledge and understanding
of the main current vocabulary and techniques of accounting. This
will have been acquired through the systematic study of separate
pathways in financial accounting and reporting, management
accounting, finance, auditing and taxation.

Students will understand needs of the wide variety of users, both
internal and external, of accounting information and be able to
evaluate current models for meeting those information needs.

Students will understand the strengths and limitations of
conventional accounting practice. They will also be aware of and
able to critically appraise some of the alternatives that have been
proposed to conventional financial and management accounting
models including alternative valuation bases and recognition rules,
cash flow accounting, alternative managerial accounting
approaches to planning, control and decision-making.
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11. LEARNING, TEACHING AND ASSESSMENT METHODS
Specified to enable learners to achieve and demonstrate learning
outcomes
NB the methods referred to below apply to each of the learning Outcomes
sections 10 a) – d). Where more specific Learning, Teaching and
Assessment methods apply, these will be referred to opposite the relevant
sections 10 b) –d).
1
Course subject content is delivered via units. 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 co-ordinating 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.
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification

Students will have acquired skills in designing, operating and
validating accounting systems using appropriate technology for both
financial and managerial purposes. They will have acquired skills in
the collection, recording, summarising and reporting of economic
events; the preparation of financial statements for single entities and
groups; decision analysis, performance measurement and
management control; financial analysis and projections.

Knowledge and understanding of contemporary theories concerning
accounting and finance and the ability to critically evaluate such
theories and evidence.
Level 4 modules provide a foundation to the programme and an
introduction to accounting. Students are introduced to finance, financial
accounting and management accounting in two year long modules
which have a particular emphasis on the use of accounting data for
entrepreneurial, stewardship and managerial decisions. This is
supported by studies in business organisation, business law and the
financial environment and markets designed to enhance students’
knowledge and understanding of the specific environment in which UK
accounting operates while units in quantitative methods and information
technology develop students’ numeracy and IT skills. IT skills become
more focussed on basic accounting modelling skills and computerised
accounting in an integrative Computer Applications in Accounting
module. Students are supported throughout the year by a Guidance
Module.
Level 5 modules broaden and deepen students’ knowledge and
understanding. The financial accounting pathway focuses on issues
connected with internal and external reporting by companies. Current
solutions and regulation will be studied and critically evaluated with
significant differences between UK and international solutions identified.
This module will be supported by studies in company law and taxation.
Another module will look critically at some of the normative accounting
theory underpinning current conceptual frameworks for financial
reporting. The management accounting pathway will focus on current
techniques and theories for managing financial performance. A finance
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Lectures are supported where appropriate by seminars and workshops
that allow a range of teaching and learning approaches to be used, in
line with aim 5. 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 projects and
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
and supports aim 2. This increases as students progress and
culminates in a final project or dissertation at both undergraduate and
postgraduate level.
Assessment
8
In support of Educational Aim 5, 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,
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
module will broaden students’ first year finance studies and prepare
them for a more rigorous study of finance at Level 5. Students’
knowledge and understanding of the role of accounting systems will be
broadened and contextualised by a study of management information
systems. A module in financial modelling will develop students’ IT skills
and, like the Level 4 computer applications module, acts as an
integrative module for their accounting and finance studies.
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.
9
At Level 6 students’ knowledge and understanding is enhanced by
specialist subject units and the undergraduate dissertation. The financial
accounting pathway develops into a critical review of corporate reporting
and corporate governance and the utility of and information content of
published data. This is supported by a module in auditing process and
theory and a module in international accounting. The management
accounting pathway culminates in a critical study of contemporary
issues in management accounting. The finance pathway builds on
introductory studies at Levels 4 and 5 and provides an in-depth critical
review of current issues in finance. Further studies in taxation and
auditing can be undertaken by students who wish to build upon their
earlier studies and achieve additional professional exemptions.
Alternatively, students can broaden their critical understanding of
current accounting practice by choosing to study ethics or environmental
accounting.
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.
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.
b. Intellectual Skills
By the end of their undergraduate courses of study students will be able
to:

Critically evaluate arguments and evidence;
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification

Analyse and draw reasoned conclusions concerning structured and
unstructured problems from data which has been provided and from
data which has been derived or acquired;

Manage their own learning and be an independent learner;

Apply a broad rather than a narrow accounting constrained
approach to the resolution of problems showing an appreciation of
the behavioural, political, strategic and other considerations
influencing decision makers.
In terms of progression through the course, the above are reflected in
the curriculum design philosophy utilised throughout Newcastle
Business School, viz.
1. At level 4 emphasis is placed on knowledge, understanding and
application.
2. At level 5 greater emphasis is given to analysis and evaluation.
3. At level 6 the ability to undertake critical analysis is developed.
c) Practical Skills
On completion of the programme students ought to be able to:

Demonstrate numerical skills in the manipulation and processing of
financial and other data, making use of statistical concepts as
appropriate;

Locate, extract and analyse data from a variety of sources,
acknowledging and referencing those sources appropriately;
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification

Demonstrate fluent information technology skills, including the use
of spreadsheet, word processing, database and presentation
software and on-line/CD-ROM databases.
Each module will identify, within its teaching and learning plan and
assessment schedule, the opportunity for gathering evidence of transferable
skill development.

Demonstrate verbal and written communication skills in presenting
quantitative and qualitative information supported by commentary,
analysis, and argument in a form that is useful to the intended
recipient(s).
Students will be able to record such development within their progress file,
reviewed on a regular basis with their Guidance Tutor.

A matrix attached to this programme specification shows the range of
transferable skills opportunities across the programme.
Work effectively as part of a group and with, and for, others
demonstrating good interpersonal skills.
d. Transferable/Key Skills
Upon completion of the programme of study, students will be able to
demonstrate the enhancement of transferable skills of literacy,
numeracy, communication, use of information and communication
technologies (ICTs) and working with others, managing own learning
and problem solving.
The above are interpreted as follows
Transferable Skill Elements
Literacy
L1
read and synthesise information;
L2
write different types of documents.
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
Numeracy
N1
carry out basic mental arithmetic calculations involving:
estimation, fractions, rounding, ratios, percentages and simple
algebraic formulae;
N2
plan and interpret information from different sources;
N3
carry out multi-stage calculations by making effective and
appropriate use of a calculator
N4
present findings, explain results and justify choice of methods.
Communication
C1
contribute to discussions;
C2
make a presentation;
Use of ICTs
I1
plan and use different sources to search for and select
information;
I2
explore, develop and exchange information, and derive new
information;
I3
present information, including text, numbers and images.
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
Working with others
W1
plan work, agreeing objectives, responsibilities and working
arrangements;
W2
seek to establish and maintain cooperative working
relationships;
W3
view work and agree ways of improving future collaborative
work.
Managing own Learning
M1
Set and agree targets, plan how these will be met over an
extended period of time. If necessary using support from
appropriate people.
M2
Take responsibility for learning and seeking feedback and
support from relevant sources, to help meet targets.
M3
Improve performance by:
M4

studying a complex subject;

learning through a complex practical activity;

further study or practical activity that involves independent
learning.
Review progress on at least two occasions and establish
evidence of achievements, including how learning has been
used from other tasks to meet new demands.
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
Problem Solving
P1
explore a complex problem, come up with a number of options
for solving it and justify the option selected for taking forward.
P2
plan and implement at least one option for solving a problem,
review progress and revise your approach as necessary.
P3
apply agreed methods to check if the problem has been solved,
describe the results and review your approach to problem
solving.
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
BA (HONS) Accounting
MAPPING OF PROGRAMME LEARNING OUTCOMES
CORE MODULE
C/O a. Knowledge and
Understanding
I
II
III IV V
LEVEL 4
FN0135 Financial Decisions
c
X X X
X
and Accounting
MN0119 Management Decisions c
X X X
X
and Accounting
HR0154 Management
c
BM0118 Data Analysis
c
X
SM0117 Business Organisation c
X
FN0130 Computer Applications c
X X X
X
in Accounting
FN0141 The Legal Environment c
X
FN0137 Financial Environments c
X X X
and Markets
LEVEL 5
FN0247 Corporate and Group
Accounts
MN0254 Managing Financial
Performance
MN0256 Introduction to
Managing Corporate Finance
MN0250 Management
Information Systems
LA0009 Company Law
FN0248 Conceptual
Frameworks in Accounting
FN0204 Taxation
MN0218 Financial Modelling
HR0273 Employment Law
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VI
b. Intellectual
Skills
I
II
III IV
c. Practical Skills
d. Transferable Key Skills
I
II
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
LEVEL 6
FN0301 Auditing Process and
Theory
FN0346 Current Issues in
Financial Reporting
MN0368 Financial Appraisal,
Risk and Corporate Valuation
MN0369 Management
Accounting Today
FN0347 Dissertation
FN0360 Ethics and Governance
FN0322 Further Taxation
FN0309 Issues in
Contemporary Auditing
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c
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11
Created for 2009/10 academic year
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.
The programme 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. Occasional
visits are made to other academic institutions in the area to participate in seminars and workshops.
The programme also has significant links with industry, commerce and 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 (e.g.
through Tempo) 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.
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Created for 2009/10 academic year
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 (..)
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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 failing to complete level 5 may be able to
progress to the third year of the BA (Hons)
Accounting and Finance degree. 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 and or
the BA Finance and Investment Management degree.
Alternatively, they may be eligible for the award of
appropriate level 4 CATS points.
Entry Points
5
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No advanced entry to the BA (Hons) Accounting
degree will be available at Level 6
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 or equivalent
course with substantial accountancy content.
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
Entry Points
(admissions
criteria)
4
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 internet or on CD ROM, provides details of the academic programme to be followed. Students are then
provided with module information at the beginning of each module. Students are offered academic guidance and support at the module level by subject
tutors, and across modules by their Guidance Tutor. The Programme Leader and Deputy Programme Leader act as Guidance Tutors to some students on
the programme; other students will be assigned to a guidance tutor who is a member of staff who teaches on the programme. The Programme Leader and
Deputy Programme Leader are also available to discuss generic issues.
Where appropriate, group meetings for Guidance Tutors and their tutees are arranged during induction week or shortly afterwards. Thereafter, students and
their Guidance Tutors meet at least twice per year to discuss their progress on the programme. Students are encouraged to contact their Guidance Tutor at
any time by use of e-mail, telephone or in person. Students make use a Personal Progress File to record achievements throughout their time on a
programme.
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
Guidance Tutors are supported in their role by Tutorial Advisors who also provide a link to services provided by the University.
Where appropriate, Guidance Tutors refer students 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 Hy-LiFe 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.
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Created for 2009/10 academic year
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 accepted by AACSB in December 2008.
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.
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
19.
ENTRY REQUIREMENTS
Standard Offer (Year 1, Semester 1)
Post 16 qualifications




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
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
All students should have GCSE Mathematics and English at grade C or above – or
equivalent.
Three credits, normally including Quantitative Methods
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 for entry to undergraduate provision at level 4, with a score of
6.5 required for direct entry to level 6. The minimum score for any component taken
is to be 5.5 or 6.0 respectively, OR
 Two years recent study in English leading to an entry qualification for the
programme.
CONTINUES OVERLEAF
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Created for 2009/10 academic year
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 HND or HNC with a substantial accountancy content with a range of
merits and distinctions;
 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
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Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
Student handbooks
There is a comprehensive course infobase on the web at www.baacc.net
This is also available on CD ROM upon request.
There are learning resources and support on the web at www.don-online.com
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
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Created for 2009/10 academic year
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
(4)
(20 credit points)
(20 credit points) (20 credit points) (20 credit points)
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SM0117
Business
Organisation
FN0137
Financial
Environments and
Markets
(10 credit points)
FN0130
Computer
Applications in
Accounting
(10 credit points)
FN0141
The Legal
Environment
(10 credit points)
(10 credit points)
21
Created for 2009/10 academic year
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)
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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)
(10 credit points)
22
Created for 2009/10 academic year
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)
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(20 credit points)
FN0301
Auditing Process
and Theory
FN0360
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)
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Created for 2009/10 academic year
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
FN0130
Business Organisation
Computer Applications in Accounting
4
4
Ex 100%
FN0141
BM0118
The Legal Environment
Data Analysis Techniques
4
4
HR0154
FN0135
Management
Financial Decisions and Accounting
4
4
Portfolio 100%
Ex 25% Ex 75%
MN0119
Management Decisions and Accounting
4
Ex 30% Ex 70%
LA0009
MN0250
Company Law
Management Information Systems
5
5
Ex 100%
Ass 25% Ex 75%
MN0256
FN0204
Introduction to Managing Corporate Finance
Taxation
5
5
Ex 100%
FN0248
HR0273
Conceptual Frameworks for Financial Reporting
Employment Law
5
5
Ex 100%
Ass 100%
MN0218
FN0247
Financial Modelling
Corporate and Group Accounting
5
5
Ass 100%
MN0254
Managing Financial Performance
5
FN0301
FN0322
Auditing Process and Theory
Further Taxation
6
6
FN0309
MN0369
Issues in Contemporary Auditing
Management Accounting Today
6
6
FN0347
FN0346
UG Dissertation
Current Issues in Financial Reporting
6
6
FN0360
MN0368
Ethics and Governance
Financial Appraisal, Risk and Corporate Value
6
6
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Ex 50% Ass 50%
Ex 100%
Ass 30% Ex 70%
Ex 100%
Ex 50% Ex 50%
Ex 50% Ex 50%
Ex 100%
Ex 100%
Ass 25% Ex 75%
Ex 100%
Ass 100%
Ex 50% Ass 50%
Ass20% Ass 80%
Ex 80% Ass 20%
24
Created for 2009/10 academic year
BA (HONS) ACCOUNTING
University of Northumbria
Programme Specification
1.
Semester/
academic
year
eg S2;05/06
(including section number)
Change takes effect
Stage/year
of
programme
eg Year 3
Brief summary of change to Programme Specification
Date of approval
/ amendment
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.
19/07/07
Year 2
Sem 1 and 2
Transfer MN0218 from Sem 2 to Sem 1. Transfer MN0256 from Sem 1 to Sem 2
2.
Remove MN0305 option Sem 1. Remove FN0321 and MN0305 options from Sem 2
26/07/07
Year 3
Sem 1 and 2
3.
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
30/06/08
Level 4 and 6
Sem 1 and 2
from 2008/09
26/02/09
Level 5
Sem 2 2009-10
5.
Updated professional body accreditation section for 2008-9 and 2009-10 prog spec
Amended 16
June 09
6.
Admin Change: Inserted English Language Entry Requirements wording in Section 19
of 2009/10 programme specification
Amended
22 July 2009
4.
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