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					Form C4                                     Heriot-Watt University - Course Descriptor Template                                                         Version 4.0 (2010/2011)

1. Course         C30AH                2. Course       Accounting History                                                          3. SCQF      10       4. Credits     15
   Code                                   Title                                                                                       Level
                                                                                                                 6. Course
5. School         Management and Languages                                                                          Co-ordinator      Dr Bill Jackson

7. Delivery:      Edin         SBC          Orkney          Dubai          IDL        Collaborative Partner                   Approved Learning Partner
   Location &
   Semester       Sem 2        Sem….        Sem………..        Sem……..        Sem….      Name…………………….....Sem..…...              Name …………………………………Sem………..
8. Pre-requisites                 C39MT1 Management Accounting: Techniques and Decisions, or equivalent.

9. Linked Courses
    (specify if synoptic)         None
10. Excluded Courses
                                  None
11. Replacement Courses           None                                             12. Degrees for which         None
                                                                                       this is a core course
13. The course may be                                                                                                   14. Available as an Elective?
                                  UG only            PG only             UG & PG                                                                          Yes         No
    delivered to:

15. Aims

To engage in a critical study of the history of the accounting profession and accounting practice where that takes place in both business and non-business settings.

16. Syllabus

       The History of the Accounting Profession
       Financial Accounting History
       Management Accounting History
       The History of Accounting in Society and Social Institutions
       Other Topics of Debate in Accounting History

17. Learning Outcomes (HWU Core Skills: Employability and Professional Career Readiness)

Subject Mastery          Understanding, Knowledge and Cognitive           Scholarship, Enquiry and Research (Research-Informed Learning)
                         Skills
                              Students will develop a critical understanding of the development of the accountancy profession in the UK
                              Students will develop a critical understanding of the development of accounting practice
                              Students will develop a critical awareness of contemporary theorisation of the development of accounting
                              Students will develop a wider awareness of the significance of accounting practice to social institutions and society in general



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Form C4                                 Heriot-Watt University - Course Descriptor Template                                                    Version 4.0 (2010/2011)

Personal Abilities    Industrial, Commercial & Professional Practice            Autonomy, Accountability & Working with Others         Communication, Numeracy & ICT
                       Students will develop a range of research skills by assimilating and synthesising a wide range of ideas and concepts.
                       Students will develop their ability to handle the significant volumes of reading required by historical study.
                       Students will expand their ability to think critically and creatively.
                       Students will be able to communicate complex ideas effectively by written means.

18. Assessment Methods                                                                                     19. Re-assessment Methods

              Method                     Duration of Exam      Weighting (%)       Synoptic courses?                Method               Duration of Exam           Diet(s)
                                            (if applicable)                                                                                 (if applicable)
Coursework                                                    30                                           NA
Exam                                    2hrs                  70                                           NA
20. Date and Version

Date of Proposal     11/05/2011                Date of Approval by                                 Date of            September 2011                Version         1.0
                                               School Committee                                    Implementation                                   Number




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