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Study information

Programme Specification for the 2024/5 academic year

BSc (Hons) Applied Accounting (Non- Apprenticeship) (Part-Time, Online)

1. Programme Details

Programme nameBSc (Hons) Applied Accounting (Non- Apprenticeship) (Part-Time, Online) Programme codeUFS4SBESBE73
Study mode(s)Full Time
Academic year2024/5
Campus(es)Streatham (Exeter)
NQF Level of the Final Award6 (Honours)

2. Description of the Programme

This programme has been designed to meet the requirements of the Institute for Apprenticeship and Technical Education’s (IFATE) Accounting Finance Manager (Integrated Degree) Apprenticeship Standard. Developed with our industry partners to blend academic and professional practice in its curriculum design. The programme combines the academic rigour of Exeter’s long tradition of teaching excellence into a blended learning format with applied learning elements embedded throughout each stage of the programme. 

The broad purpose of the Accounting Finance Manager Integrated Degree Apprenticeship is for those who currently or aspire to manage and implement accounting, finance systems and processes that support decision-making in-line with strategy by applying technical and technological knowledge and skills to all aspects of accounting and finance within an organisation. 

Through this programme you will use principles of problem-based and inquiry-led learning to demonstrate effectiveness in applying Accounting knowledge and developing relevant skills and behaviours.

Each stage of study is structured to incorporate masterclasses, webinars, online learning, academic coaching and workplace mentoring. Assessment is ongoing and is relevant to the work tasks of students, measuring the higher-level thinking skills demonstrated in a variety of problem-based assignments.  Throughout the programme of study you will collate an evidence portfolio demonstrating your application and competency of accountancy.   

The final element of this programme the synoptic End-point Assessment (EPA).  This is an impartial assessment of whether you have developed the skills, knowledge and behaviours outlined in the apprenticeship standard.  The EPA consists of a work-based project report with associated documentation and a professional review based on the evidence portfolio.

3. Educational Aims of the Programme

This programme is designed to increase access and widen participation into higher education through a programme which uses blended learning and blended assessment. We acknowledge that participants are employed and have consciously chosen to ‘earn whilst they learn’ (QAA, 2004) and as such this programme has been designed to recognise the knowledge, skills and understanding that an applicant has already developed in their current job role. 

The programme is designed around the assumption that the most authentic and powerful pedagogy is one that focuses on the identification, analysis and resolution of immediate problems in the learners’ world, and so links learning directly to accounting. 

Apprentices in this role will play a pivotal role in bridging the gap between strategic and operational levels of an organisation by employing a broad range of knowledge and skills: technical, technological, and interpersonal. An employee in this occupation will be responsible for contributing to and implementing business plans and strategy, as decided upon by senior management, as well as managing the systems and operations used to realise them. This involves: overseeing operations, monitoring, analysing, and controlling systems and procedures, ensuring the efficient, economic, and effective use of resources; managing the budgetary process, analysing variances, researching and explaining change, and making recommendations; the monitoring and controlling of cash flows, spotting trends, and forecasting requirements; and will be involved in training and recruiting staff in line with strategy. They will conduct regular and detailed analysis of data and provide regular financial and management information as required by internal and external stakeholders.

In a larger organisation the accounting and finance manager may report to a finance director (a professional accountant), whereas in a smaller organisation they could be the most senior technical specialist, reporting to a (non-technical) senior manager such as a chief executive. In a professional practice environment, they may report to a senior manager, director or partner.

Typically they will be responsible for the accounting and finance function and oversee the operations thereof. This may mean they lead a team of accounts, finance and tax technicians managing day to day operations as required.

4. Programme Structure

The BSc (Hons) Applied Accounting (IDA) is a 4 year Integrated Degree Apprenticeship programme of study at Regulated Qualifications Framework (RQF) level 6 (as confirmed against the FHEQ). This programme is divided into 4 stages. Each stage is normally equivalent to an academic year.

The Accounting Finance Manager Integrated Degree Apprenticeship is designed to cover the Knowledge Skills and Behaviours identified in the IfATE apprenticeship standard. 

Assessment:

There are a range of assessments within this programme which seek to draw on both the experiences of the participant in the workplace, and enable them to demonstrate the knowledge, skills, and behaviours acquired through the formal programme of study.  The programme utilises both 'assessment for learning' (formative) and 'assessment of learning' (summative) assignments throughout.  Each module includes distinct elements of formative assessment which assist in the preparation of summative assignments.

Each module has at least two summative assessment methods: one of these will be a measure of knowledge and academic skills (including presentations, reflective essays, position papers, problem-based essays and examinations) and the other a practice based measure of understanding skills and behaviours (including projects, proposals, evaluations, and/or reports. Mark ranges, standard to modules at undergraduate level are applied within the assessment process

5. Programme Modules

The following tables describe the programme and constituent modules. Constituent modules may be updated, deleted or replaced as a consequence of the annual programme review of this programme.

The following tables describe the programme and constituent modules. Constituent modules may be updated, deleted or replaced as a consequence of the annual review of this programme. Details of the modules currently offered may be obtained from the Faculty website:

Stage 1


Stage 1: 90 credits of compulsory modules, 90 credits at Level 4

Compulsory Modules

CodeModule Credits Non-condonable?
BEA1019DAZ Introduction to Accounting and Financial Management 30No
BEA1020DAZ Preparing Financial Statements 30No
BEA1021DAZ Budgeting and Financial Management 30No

Stage 2


Stage 2: 90 credits of compulsory modules, 30 credits at Level 4 and 60 credits at Level 5

Compulsory Modules

CodeModule Credits Non-condonable?
BEA1023DAZ Credit Control and Cash Management 30No
BEA2021DAZ Management Accounting 30No
BEA2028DAZ UK Financial Reporting 30No

Stage 3


Stage 3: 90 credits of compulsory modules, 60 credits at Level 5 and 30 credits at Level 6

Compulsory Modules

CodeModule Credits Non-condonable?
BEA2025DAZ Accounting systems and controls 30No
BEA2026DAZ Taxation 12No
BEA3036DAZ Human Resource and Stakeholder Relationship Management 30No

Stage 4


Stage 4: 90 credits of compulsory modules, 90 credits at Level 6 (50 credits pre-gateway and 40 credits part of End Point Assessment

Compulsory Modules

CodeModule Credits Non-condonable?
BEA3037DAZ Ethics Governance and Law 20No
BEA3038DAZ Audit and assurance 15No
BEA3039DAZ Digital Financial Reporting 15No
BEA3040DAZ EPA Portfolio 20No
BEA3041DAZ EPA Project 20No

6. Programme Outcomes Linked to Teaching, Learning and Assessment Methods

Intended Learning Outcomes
A: Specialised Subject Skills and Knowledge

Intended Learning Outcomes (ILOs)
On successfully completing this programme you will be able to:
Intended Learning Outcomes (ILOs) will be...
...accommodated and facilitated by the following learning and teaching activities (in/out of class):...and evidenced by the following assessment methods:

1. Process financial transactions using double entry bookkeeping (K1)
2. Describe the regulatory framework of financial accounting that apply to sole traders, partnerships, companies, charities, and public sector organisations.(K1)
3. Describe the Accounting concepts and standards in UK GAAP and IFRS as applicable to sole traders, partnerships, companies, charities, and public sector organisations.(K2)
4. Analyse financial and non-financial internal data and compare with benchmark data such as from competitors, stakeholders, and market trends. (K4)
5. Approaches to data analytics using technology to visualise findings from the analysis of financial and non-financial data from internal and external sources.(K5)
6. Explain the requirements of the data commissioner under GDPR, and other stakeholders.(K6)
7. Explain digital technology and protocols to protect data from cyber-attacks and data corruption.(K7)
8. The principles of legal, professional, and ethical frameworks including regulations regarding money laundering, criminal finance, data protection, health and safety, computer misuse and cybercrime.K8
9. Apply The principles of digital systems management to ensure they are compliant with all relevant legal, professional and ethical frameworks (K9
10. Explain the principles and significance of reconciling internal system records with external information sources such as banks and suppliers. (K10)
11. Explain the purpose and techniques of budgeting and forecasting required to manage revenue, expenditure.( K11) and the approaches used to analyse the financial and non-financial impact of management decisions. (K15)
12. Explain Approaches to creating cash flow forecasts,(K13) and be able to calculate and interpret cash flow forecasts. (S12)
13. Explain the use of digital technology to forecast, monitor and report on movements in an organisations' cash flows. (K14)
14. Explain the use of digital technology to compile, manage and report on budgets. K12 and the use of digital technology to provide management reports to assist decision making.(K16)
15. Evaluate the importance of taxation in society and its impact on government policy. (K17)
16. Analyse the relationship of UK taxation to the accounting and finance function within organisations.(K18)
17. Explain the importance of the internal and external audit function and the significance of providing information requested from the audit teams to fulfil their duties.(K21)
18. Explain strategic planning techniques that are used by organisations to analyse, develop, and implement strategy. (K22)
19. Use a variety of approaches to digital technology used to analyse, communicate, monitor and report on implementing strategy and meeting strategic objectives. (K23)
20. Identify and evaluate quantitative and qualitative factors that influence business performance (K24).
21. Identify the sources of finance that are available to organisations. (K26)
22. Critically analyse the approaches to internal controls for both manual and digital systems and processes, with consideration for the control environment.(K31)
23. Evaluate approaches to managing external relationships that affect the organisation.(K32)
24. Justify approaches to digital technology to produce relevant information for stakeholder reports such as Integrated Reporting or Environmental Social and Governance (ESG) reports.(K33)

Learning and Teaching activities (in/out of class)

Teaching is centred on problem-based and inquiry-led learning. There are three main components to the teaching methods: 

1. Seminars  

These sessions contain three elements: 

  • Peer-led enquiry groups  
  • Taught Masterclasses 
  • Academic study skills  

2. Online learning platform  

All modules are delivered in a blended format; day or residential or virtual masterclasses are supported by significant online resources. Each student has the benefit of both a module lead (subject specialist) and an academic mentor, with whom they can develop their study skills, critical thinking skills, application of new knowledge, evaluate own progress and plan own development. 

   

3. E-Portfolio  

This portfolio is built up over the academic year and is submitted at the end of each stage of study. It contains elements which capture the student’s engagement with learning and reflections upon skills and behavioural development.  

E-Portfolio constitutes of the following:  

  • Student journal – reflective learning on their development, review the impact of their activities and behaviours on the business and the team 
  • Work based evidence – written work, small projects, performance review information, workplace observations, case studies, learning record entries, development plan content, emails, customer comments 

 

 

Learning is enhanced through a teaching/ learning philosophy which partners with employer to blend academic and professional practice.   

There will be a range of regular formative assessment which seeks to build the skills and confidence of learners whilst keeping them engaged with the programme. Summative assessment will include, but is not limited to: closed-book examinations, applied exercise, case studies, presentations, portfolios, reflective essays, position papers, business improvement projects, proposals, problem-based essays, book and article reviews, visual images, videos, infographics, academic essays, reports and peer assessment. Where elements of the integrated modules have not been completed or passed successfully, learners will be asked to retake the assessment component or complete a modified assignment tailored to specifically measure the relevant ILO/s

Intended Learning Outcomes
B: Academic Discipline Core Skills and Knowledge

Intended Learning Outcomes (ILOs)
On successfully completing this programme you will be able to:
Intended Learning Outcomes (ILOs) will be...
...accommodated and facilitated by the following learning and teaching activities (in/out of class):...and evidenced by the following assessment methods:

27. Identify and use the technology available for financial accounting, reporting, and internal controls.(K3)
28. Analyse the implications for taxation reporting and obligations of organisational or client decision making.(K19)
29. Apply the principles of digital technology used to process data and fulfil organisational and HMRC digital taxation reporting requirements.(K20)
30. Analyse approaches to using technology to identify and apply for finance and maintain credit relationships.(K27)
31. Evaluate the legal and organisational framework for managing receivables, credit control, and internal and external relationships.(K28)
32. Evaluate the legal and organisational framework for managing receivables, credit control, and internal and external relationships. (K29)
33. Analyse principles of effective staff recruitment, training, appraisal, mentoring and management.(K34)
34. Justify approaches to use of digital technologies to appraise, monitor and manage staff.(K35)
35. Assess the principles and practice of designing, implementing and maintaining internal controls that mitigate risk and prevent issues, such as with quality, accuracy, fraud, cyber-attacks, or other irregularity.(K30)
36. Prepare financial statements, or extracts thereof, in accordance with International Financial Reporting Standards (IFRS) and UK Generally Accepted Accounting Practice (S1)
37. Identify and use appropriate digital technology to achieve desired outputs in the context of producing statutory of financial reports. (S2)
38. Analyse financial and non-financial internal data and compare with benchmark data such as from competitors, stakeholders, and market trends. (K3)
39. Analyse financial and non-financial internal data and compare with benchmark data such as from competitors, stakeholders, and market trends.(S3)
40. Use data analytics tools, visualise findings, make evidenced-based recommendations for future action and communicate them. (S4)
41. Interpret and implement the latest guidance on secure data management to satisfy the requirements of the Data Commissioner and GDPR.(S5)
42. Evaluate internal and external factors relevant to the operational compliance of the organisation with all necessary legal, professional and ethical frameworks.(S7)
43. Analyse and interpret the reasons for differences between internal and external source documentation and produce reconciliations that clearly identify those differences and required actions. (S9)
44. Create budgets and forecasts using the most appropriate tools and techniques. (S10)
45. Interpret budget reports to evaluate the reliability of forecasts and be able to identify variances which require further action. (S11).
46. Interpret management and cash flow reports and identify future action required and utilise a variety of media, including verbal communication, to deliver advice that impacts management decisions. (S13) and (S15)
47. Apply management accounting techniques to assist decision making within the organisation. (S14)
48. Interpret and apply HMRC rules and guidance to produce tax calculations and statutory returns.(S16)
49. Implement and manage systems and processes that gather the information required by HMRC.(S17)
50. Implement and manage the technology to satisfy HMRC reporting requirements for digital taxation.(S19)
51. Produce the information required by internal and external auditors in a clear format.(S20)
52. Demonstrate the ability to interpret quantitative and qualitative data in order to assess business performance, and utilise a variety of media, including verbal communication that demonstrates emotional intelligence, to make recommendations. (S23)
53. Advise organisations and implement technology to raise finance and maintain credit relationships. (S26)
54. Design and manage a compliant credit control system that meets strategic objectives regarding customers, insurers, and cash flow. (S27)
55. Analyse, design, implement, communicate, monitor and review internal control systems and processes that mitigate risk, including error, fraud, and cyber risks. (S29)

See details in Section A Learning and Teaching Activities. 

See details in Section A Assessment Methods

Intended Learning Outcomes
C: Personal/Transferable/Employment Skills and Knowledge

Intended Learning Outcomes (ILOs)
On successfully completing this programme you will be able to:
Intended Learning Outcomes (ILOs) will be...
...accommodated and facilitated by the following learning and teaching activities (in/out of class):...and evidenced by the following assessment methods:

56. Use technology to collect, analyse and communicate quantitative and qualitative data (K25)
57. Implement protocols and technology that minimise risks to data integrity and cyber security.(S6)
58. Apply the principles of digital systems management to ensure continued compliance with all relevant frameworks applicable to the organisation.(S8)
59. Analyse and summarise organisational or client decision making and the impact on taxation reporting and obligations.(S18)
60. Evaluate strategic options, taking into consideration the impact of internal and external factors. (S21)
61. Develop, communicate, and deliver operational plans that meet strategic objectives; being able to set targets and KPIs, manage resources, and monitor and measure outcomes to establish operations effectively, efficiently and economically.(S22)
62. Analyse and interpret the process of how data is collected, extracted, analysed and reported.(S24)
63. Evaluate the impact of different sources of finance on an organisation, including risk and recommend appropriate finance options. (S25)
64. Implement technology that enables delivery of a credit control system that meets strategic objectives. (S28)
65. Document organisational manual and digital internal controls, identify weaknesses, and make practical recommendations for improvement.(S30)
66. Develop and maintain effective relationships with internal and external stakeholders.(S31)
67. Develop, communicate, and deliver operational plans that meet strategic objectives; being able to set targets and KPIs, manage resources, and monitor and measure outcomes to establish operations effectively, efficiently and economically.(S32)
68. Identify relevant information to be included in reports used by stakeholders.(S33)
69. Evaluate the effectiveness of digital technology used to appraise, monitor and manage staff.(S34)
70. Demonstrate conscientious and diligent attention to detail that strives for completeness and accuracy. (B1)
71. Rigorous and empirical approach to the analysis of data and research the facts and gathering expert opinion before recommending action.(B2
72. Demonstrate a commitment to continuing professional development (CPD) by keeping up to date with the latest legislation, releases from standard setters the latest advances in, and applications of, digital technology as applicable to accounting and finance and guidance from HMRC.(B3)
73. Demonstrate Objective and capable of independent and team working, committed to a reflective approach and therefore continuous improvement of internal and external relationships, including reviewing their own performance and performance of their team.(B4)
74. Act with professional scepticism including a questioning mind, being alert to conditions which may indicate a possible misstatement due to error or fraud and a critical assessment of evidence.(B5)
75. Act with professional judgment and values. Apply ethical standards in making informed decisions about the courses of action that are appropriate to their business or their client including acting in the public interest.(B6)

See details in Section A Learning and Teaching Activities. 

See details in Section A Assessment Methods. 

7. Programme Regulations

Classification

Full details of assessment regulations for all taught programmes can be found in the TQA Manual, specifically in the Credit and Qualifications Framework, and the Assessment, Progression and Awarding: Taught Programmes Handbook. Additional information, including Generic Marking Criteria, can be found in the Learning and Teaching Support Handbook.

8. College Support for Students and Students' Learning

Professional and Workplace mentoring: Students will be allocated an academic mentor whose role it is to support you in your professional development. There will be work-based quarterly meetings, known as progress reviews, between the employer, the student and the academic mentor. At each of these meetings your progression and personal development is discussed, reviewed and recorded in the E-Portfolio.  

You will also benefit from advice and support from your workplace mentor whose role extends to providing you with opportunities to identify projects, evidence and ongoing professional development.  

The academic mentor will provide details of how to obtain support and guidance on personal difficulties related to being a student of the university. They are able to liaise with the module leads and programme director on your behalf, and will provide you with advice and support for the duration of the programme 

9. University Support for Students and Students' Learning

Please refer to the University Academic Policy and Standards guidelines regarding support for students and students' learning.

10. Admissions Criteria

Undergraduate applicants must satisfy the Undergraduate Admissions Policy of the University of Exeter.

Postgraduate applicants must satisfy the Postgraduate Admissions Policy of the University of Exeter.

Specific requirements required to enrol on this programme are available at the respective Undergraduate or Postgraduate Study Site webpages.

All applications are considered individually on merit. The University is committed to an equal opportunities policy with respect to gender, age, race, sexual orientation and/or disability when dealing with applications. It is also committed to widening access to higher education to learners from a diverse range of backgrounds and experience.  

 

Entry requirements: Most candidates will have A levels (or equivalent) or existing relevant Level 3 qualifications, and English and Maths at Level 2. Other relevant or prior experience may also be considered as an alternative. In addition, candidates must satisfy the general admissions requirements of the University of Exeter

11. Regulation of Assessment and Academic Standards

Each academic programme in the University is subject to an agreed College assessment and marking strategy, underpinned by institution-wide assessment procedures.

The security of assessment and academic standards is further supported through the appointment of External Examiners for each programme. External Examiners have access to draft papers, course work and examination scripts. They are required to attend the Board of Examiners and to provide an annual report. Annual External Examiner reports are monitored at both College and University level. Their responsibilities are described in the University's code of practice. See the University's TQA Manual for details.

(Quality Review Framework.

14. Awarding Institution

University of Exeter

15. Lead College / Teaching Institution

Faculty of Environment, Science and Economy (ESE)

16. Partner College / Institution

Partner College(s)

Not applicable to this programme

Partner Institution

Not applicable to this programme.

17. Programme Accredited / Validated by

0

18. Final Award

BSc (Hons) Applied Accounting (Non- Apprenticeship) (Part-Time, Online)

19. UCAS Code

Not applicable to this programme.

20. NQF Level of Final Award

6 (Honours)

21. Credit

CATS credits

360

ECTS credits

180

22. QAA Subject Benchmarking Group

23. Dates

Origin Date Date of last revision