Module and Programme Catalogue

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BSc Accounting and Finance

Year 2

(Award available for year: Diploma of Higher Education)

Learning outcomes

On completion of the year/programme students should have provided evidence of being able to:

- Competently record and summarise financial transactions and apply current technical standards, language and practices of accounting to prepare financial statements in a variety of commercial contexts
- Interpret financial and non-financial information and data to provide a competent insight into the operations of a simple business for the purpose of performance measurement
- Research and critically evaluate contemporary theories and empirical research evidence in accounting and corporate finance
- Outline the current knowledge boundaries in the discipline
- Identify some activities which raise professional responsibilities and challenges for practitioners in accounting and finance
- Explain the consequences of unethical behaviour and formulate appropriate recommendations
- Recognise some of alternative national and cultural contexts in which finance can be seen as operating
- Critically evaluate some the alternative technical languages and practices of the discipline.

Transferable (key) skills

Students will have had the opportunity to acquire, as defined in the modules specified for the programme:

- Competently apply their numerical and statistical skills to manipulate and interrogate financial and other numerical data using current communication and information technology
- Extract relevant information from structured and unstructured scenarios and data in order to identify problems and define solutions
- Independently locate, extract, analyse and critically evaluate arguments, data and information from multiple sources, including the academic literature
- Acknowledge and reference appropriate research sources
- Structure and communicate quantitative and qualitative information, ideas, analysis, argument and commentary in the form of academic essays and professional quality business reports and presentations
- Confidently articulate their own and others group working skills in a professional context.


Achievement will be assessed by a variety of methods in accordance with the learning outcomes of the modules specified for the year/programme and will include:

- demonstrating the ability to apply a broad range of aspects/competencies of the discipline/profession to complex, albeit standard, situations and simple, albeit novel or atypical, instances;
- work that is often descriptive in nature but drawing on a wide variety of material;
- demonstrating basic professional competencies relevant to the discipline; and
- the ability to evaluate and criticise received opinion.


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