Acca Managerial Finance

							                                                                       OXFORD
Programme Specification                                           BROOKES
                                                                     UNIVERSITY



                                                                    Business School


1      Awarding body:                           Oxford Brookes University
2      Teaching institution:                    Oxford Brookes University
3      Programme accredited/approved by:        N/A
4      Final and intermediate awards:           BSc (Hons)
5      Programme title:                         Applied Accounting
6      UCAS Code:                               N/A
7      Relevant subject benchmarking            Accounting
       statement(s):
8      Date of production (or revision) of      September 2002
       specification:


9      Programme aims:
One of the principle aims of the degree is to widen access to Oxford Brookes degrees and
enable thousands of students across the world to have the opportunity to obtain an Oxford
Brookes degree which would otherwise be impossible because of lack of finance and
geographical mobility.
Oxford Brookes University believes that the subject matter of accounting requires a
vocational component which focuses specifically on those elements of knowledge, skills and
attitudes necessary for effective job performance in this important area, and this degree aims
to meet those needs.
A further aim of this degree is to ensure that Oxford Brookes University has an input into
developing the professional and competent accounts and business advisors of the future.


10     Programme outcomes:
       Generic Learning Outcomes
On completing their course of study students will have demonstrated an ability to:


in the area of knowledge and understanding
i.      describe and apply fundamental accounting concepts and principles to a range of
        business transactions and situations;
ii.     critically evaluate accounting concepts and principles and their application in
        solutions to practical accounting problems, including application and understanding
        of all current accounting concepts;
iii.    understand and apply the techniques, processes and procedures which are required
        to ensure the efficient and effective use and deployment of human resources;

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iv.     understand and apply the principles of corporate and business law, and the area of
        revenue law relating to businesses and their employees, including the application of
        current taxation legislation and its input;
v.      Evaluate the audit process and its application for both external regulation and for
        business control and development for a range of organisations.
in the area of disciplinary and professional skills:
vi      record financial information using double-entry bookkeeping techniques;
vii     prepare financial statements using a wide range of appropriate accounting
        techniques;
viii    appraise the performance and financial situation or organisations using a range of
        interpretative techniques; discuss the limitations of those techniques;
ix      select and apply appropriate management accounting and quantitative techniques to
        business planning, decision making and control;
x       communicate financial information to a variety of different audiences.
Transferable skills
xi      analyse problems, identify critical factors, construct and select appropriate solutions;
xii     communicate logically and clearly verbal and numerical data in writing;
xiii    apply study and time-management skills;
xiv     produce an independently researched academic account of a business problem or
        question, including researching appropriate external sources or original data;
xv      use (or understand the use of) information technology to record manipulate and
        analyse financial data, and solve accounting problems.
Teaching, learning and assessment methods used to enable outcomes to be achieved and
demonstrated
The ACCA papers:
Students prepare for these papers by a variety of modes, full-time study, part-time study or
Open Learning from private and state providers throughout the world.
Assessment is entirely by examination in accordance with the ACCA’s own procedures as
supplemented by Brookes quality control processes.
Research and Analysis project
Students prepare for this project by a variety modes, full-time study, part-time study or
Open Learning from private and state providers throughout the world.
Assessment is based on the submission of the project to Oxford Brookes University and
evaluation by Brookes academic staff.
Reference points used to inform programme outcomes
See attached comparisons of programme outcomes to Accounting Benchmarking and
National Qualifications Framework descriptors both of which are completely satisfied.


11     Programme structure and requirements:
       See attached sheet



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12   Admission criteria:
     Students holding recognised university entrance qualifications (two A Levels plus
     three GCSEs in five separate subjects including Maths and English or equivalent) will
     enter the degree at Part 1. Mature Student Entry Route (MSER)
     The Mature Student Entry Route (MSER) allows students over 21 years old who do not
     possess the minimum entry qualifications to register, and they will be given two years
     from the date of the first eligible ACCA examination session ( a maximum of 4
     attempts) to pass Papers M1 and M2 (equivalent to Papers 1.1 and 1.2).
     Students with relevant and semi-relevant degrees will be able to claim exemptions
     from some of the papers of Part 1 and Part 2 up to a maximum of 6 papers.
13   Indicators of quality:
     Top marks were awarded for the quality of teaching delivered by the Brookes Business
     School in November 2000. Business and Management and Economics both gained 24
     out of 24 in their assessment by the Government's Quality Assurance Agency.




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                Summary of Old and New schemes ACCA showing credits


                    OLD SCHEME                                                  NEW SCHEME

  FOUNDATION          PAPER                           CTS   LVL      PART 1                            CTS          LVL
  Module A            1. Accounting Framework          35     1      1.1 Preparing Financial             35           1
                                                                     statements (=P1)
                      2. Legal Framework               40     2      1.2 Financial Information for       35           1
                                                                     management (= P3)
  Module B            3. Management                    35     1      1.3 Managing People (=P4)           35           1
                         Information
                      4. Organisational                35     1      PART 2
                         Framework
  CERTIFICATE                                                        2.1 Information Systems             40           2
                                                                     (=P5)
  Module C            5. Information Analysis          40     2      2.2 Corporate and Business          40           2
                                                                     Law (=P2)
                      6. Audit Framework               40     3      2.3 Business Taxation (=P7)         40           2
  Module D            7. Tax Framework                 40     2      2.4 Financial management            40           3
                                                                     and Control (=P8)
                      8. Managerial Finance            40     3      2.5 Financial Reporting             40           3
                                                                     (=P10)
                                                                     2.6 Audit and Internal              40           3
                                                                     Review (=P6)
  PROFESSIONAL                                                         Eligibility for Oxford
                                                                     Brookes University Degree
  Module E            9. Information for               40     3      Research and Analysis               15           3
                         Control and Decision                        project
                         making
                      10. Accounting and Audit         40     3      Papers in bold must be taken
                          Practice                                       and not credited in
                      11. Tax Planning                 40     3
                        Research and Analysis          15     3
                               project
                      Papers in bold are Brookes
                      papers and transitional rules
                                 apply



                           B Sc. (Hons) Applied Accounting L1 105            B Sc. (Hons) Applied Accounting L1 105
                                                            L2 120                                                  L2 120
                                                            L3 135                                                  L3 135
                                       TOTAL CREDITS (min) 360                                 TOTAL CREDITS 360



                                                                                           Revised 26th July 2002




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