Year one modules

• Accounting for Business

  The module aims to build on the knowledge of financial reporting (context, purposes, regulatory framework), covered in the pre-requisite module, towards a proficiency in the recording of business transactions. The module introduces the principal concepts of financial accounting, and the way in which individual transactions can be analysed to provide appropriate information for stakeholders. The preparation of principal financial statements will also be explored.

• Analysis of Business

  The module begins by reviewing various techniques for collecting and presenting data. Someimportant measures and techniques for making sense of raw data are then introduced which are widely used by businesses when analysing both their internal and external environments. This module builds on the introduction to spreadsheet packages previously encountered within the core Learning and Skills Development in Business module or its equivalent.

• Economics for Business and Management

  The first part of this module focuses mainly on the internal environment of the individual business and the ways in which this can influence its operations. The business and economic principles which underpin the determination of price and output, of size and location of business activity and other business decisions are outlined in this module. Wherever possible business examples and up-to-date case study materials will be used to illustrate the application of these principles to real-world business decision making.

• International Business Law

  This module will provide students with an appreciation of the various ways in which law impacts on the business environment. The module is designed to provide a foundation for studying a broad range of legal issues which are often encountered in the course of international business.

• Introduction to Accounting and Finance

  The module firstly aims to give students a sound grasp of the basics of financial reporting (context, purposes, regulatory framework). It introduces the principal concepts of financial accounting. The preparation of principal financial statements will also be explored. This module is also designed to introduce students to key management accounting skills.

• Introduction to Organisations and Management

  The organisational context: This module allows students to explore the organisational context and will furnish students with tools to analyse the organisational environment and the degree of dynamism and complexity in which organisations operate. Students will be encouraged to examine organisational responses to environmental turbulence. The development and impact of organisational culture will also be assessed.

• Personal Development and Careers

  This module aims to equip the student to function effectively as an independent self-learnerwithin the higher education learning environment, with specific reference to the area of business and management. Students will be introduced to the learning context and the responsibilities of the individual learner. They will be encouraged to develop practical skills identified as being central to undergraduate business degree programmes.

Year two modules

• Accounting for Control and Performance Measurement

  Accounting information for purposes of control and measuring performance is essential if an organisation is to reach its short term targets and long term objectives. Regular information is required to inform managers of progress or difficulties, so that they can take action if required. The traditional approach to control and performance measurement is to compare actual results to a pre-set target.

• Auditing

  The module examines the nature, purpose and scope of assurance engagements, including the statutory audit, its regulatory environment, and introduces professional ethics relating to audit and assurance. The importance of auditing theory underpinning practice is also emphasised. Internal audit will be covered, including the scope of internal audit as well as the differences between internal audit and external audit. The module then covers a range of areas relating to an audit of financial statements.

• Effective Team and Performance Management

  This module introduces students to the important role of teams in organisations and their impact upon individual, team and organisational performance. Through experiential learning activities students will develop an understanding of group dynamics and how they as individuals can manage their own personal influence as a member of a team and how they can impact the contribution and behaviour of others in a group or team context. This module is designed to help students understand the value of building strong inter-personal and relationship skills, working with others one-to-one and in group and team environments.

• Enterprise and Entrepreneurial Management

  This module will provide an introduction to the behaviours, skills and knowledge surrounding entrepreneurship. The core to this module will involve developing an understanding of the key elements of designing and running the entrepreneurial organisation, such as managing people and other stakeholders, raising finance and managing money, creating profile and generating awareness, selling, and taking either products or services to market.

• Financial Reporting

  This module develops basic accounting concepts, covered in the pre-requisite modules. The module aims to develop the knowledge and skills required to understand and apply International Accounting Standards in the preparation of financial statements of entities. The module will commence with a consideration of conceptual frameworks for financial reporting. The required accounting treatment for key items appearing in financial statements will follow. The preparation of cash flow statements will be covered. Analysis and interpretation of financial statements concludes the module.

• Financial Tools for Planning and Decision Making

  Looking forward and planning for the future is essential in any organisation. As organisations develop they must always have an eye on the future and make decisions that will make their desired future a reality. Planning and decision making is a core aspect of business strategy and this module will look at the accounting and finance information that is used in planning and in support of the decision making process.

• International Business

  The module introduces students to the important area of international business. It begins by identifying some important patterns and trends in international business activity. The factors influencing the firm's decision as to the degree of internationalisation and the methods adopted are considered, as is the theoretical and institutional framework within which international business must operate.

Year three modules

• Undergraduate Major Project

  The Major Project module allows students to engage in a substantial piece of individual research and/or product development work on a selected topic within the broad business and management field, as appropriate to their interests and background. The project topic will be assessed for suitability to ensure sufficient academic challenge and satisfactory supervision by an academic member of staff. The chosen topic will require the student to identify /formulate problems and issues, conduct literature reviews, evaluate information, investigate and adopt suitable development methodologies, determine solutions, develop hardware, software and/or media artefacts as appropriate, process data, critically appraise and present their finding using a variety of media.

• Advanced Financial Reporting

  This module assumes a strong knowledge of financial accounting fundamentals gained from previous financial accounting modules. The module will develop students ability to exercise judgement in a corporate reporting environment.Corporations can operate in exceedingly complex markets. Clear financial reporting requires the ability to interpret complex transactions by applying accounting principles and regulations. This module will include areas of financial reporting difficulty such as business combinations, substance, deferred tax and financial instruments.

• The Professional Accountant

  The role and requirements of a professional accountant extend far beyond that of being responsible for the preparation of financial and management accounts. As a professional accountant you will have responsibility for compliance with the statutory requirements of company law, ensuring that accounting standards are adhered to, identifying & managing risk, internal audit and reporting on non-financial elements of company reporting including CSR (Corporate Social Reporting) and environmental issues. This module will provide an overview of the legal and compliance requirements of accountants, introduce the concept of corporate governance and its' regulation, risk, internal audit, CSR and personal professional ethics.

• Strategic Financial Management

  This module encourages students to reflect on financial decision making at a strategic level within an organisation. The module aims to equip students with the computation skills necessary to assess potential investment opportunities available to an organisation. Students will also be encouraged to critically appraise the theoretical perspectives that inform much of our understanding of how capital and money markets operate.

• Taxation

  This module is designed to understand the assessment of tax in the UK. UK taxation can be exceedingly complicated for both companies and individuals in today's worldwide economy. The module assumes a detailed understanding of how accounts have been prepared using UK international accounting standards. This knowledge is then developed to assess individual liability to tax and the profits chargeable to UK Tax on companies and unincorporated businesses.