APPLIED TAXATION (CORE, 20 CREDITS)
The module will introduce you to the subject of taxation. You will learn about the underlying principles and technical areas of taxation as they affect individuals and businesses.
You will study five areas of taxation or equivalent: Income tax, Corporation tax, Value added tax, Capital gains tax and Inheritance tax. You will also study National Insurance Contribution liabilities for both the selfemployed and employees; compliance matters in respect of each of the five taxes above; tax avoidance versus tax evasion and professional ethics.
CORPORATE AND GROUP ACCOUNTING (CORE, 20 CREDITS)
This module will enable you to develop your knowledge and understanding of International Financial Reporting Standards (IFRS).
The module builds on your previous financial accounting studies. You will begin by studying the regulatory and conceptual frameworks and you will gain an understanding of how these inform the standard setting process. You will also gain an awareness of professional and ethical issues surrounding corporate reporting. The module covers financial reporting for both single entities and groups. You will study the following international accounting standards:
IAS1 Preparation of financial statements
IAS7 Statement of cash flows
IAS12 Income taxes
IAS16 Property, plant and equipment
IAS28 Investments in associates
IAS33 Earnings per share
IAS37 Provisions, contingent liabilities and contingent assets
IAS38 Intangible assets
IFRS3 Business combinations
IFRS15 Revenue from contracts with customers
Note: This list of standards will be updated periodically. Finally, you will learn how to analyse and interpret a set of financial statements. On completion of this module you will have gained a thorough understanding of financial reporting and will have developed practical accounting skills which will be of particular benefit to those looking to pursue a career in accounting.
MANAGEMENT ACCOUNTING AND ANALYTICS II (CORE, 20 CREDITS)
On this module you will build on the knowledge you acquired studying
Management Accounting and Analytics 1 and be introduced to more advanced management accounting concepts and analytical techniques that support decision making.
The module encompasses the descriptive, diagnostic and predictive analytical role of the management accountant including a look at analytics of big data.
On completing the module you will be able to select and apply appropriate techniques to provide information to aid a business in the
decision making process. You will be able to consider this information within a strategic and ethical context and be able to make appropriate recommendations to a company.
You will have developed relevant analytical skills to support the theoretical material introduced throughout this module.
EMPLOYABILITY & CAREER PLANNING (CORE, 20 CREDITS)
This module gives you the skills and knowledge you need to successfully obtain an undergraduate placement and/or a graduatelevel role when you leave university.
It is specifically concerned with your employability and therefore includes opportunities each week to practice and develop skills in a safe and supportive environment. You will study a number of important topics such as career planning, writing CVs, cover letters and application forms, psychometric testing, competency-based interviews, assessment centres and current trends in recruitment and selection practice, including use of social media. When you complete this module, you will have the skills, ability, and confidence to make an impactful application to any employer. The module also supports you if you have a compulsory year abroad as part of your programme.
BUSINESS LAW FOR ACCOUNTANTS (CORE, 20 CREDITS)
You will develop a basic understanding of core legal principles and key aspects of Business Law appropriate to your area of study. The
core legal principles will be taught including the course of four main subject areas: Contract Law, Sale of Goods and Supply of Services, Employment Law, and Tort Law.
The second half of the module will build upon these core legal principles so that you develop a more bespoke understanding of Business Law and practice.
This will cover Legal Forms of Business, Formation of a Company, Directors, Shareholders, Company Procedure, Raising Capital through equity and debt, Company Accounting Requirements and Auditors, Corporate Insolvency, and Financial Crime, in the form of money laundering and bribery.
Through studying these substantive topics, you will gain an overall understanding of how the UK legal system or local equivalent operates and the inter-relationship between statute law and common law.
BUSINESS PROFESSIONAL PRACTICE (CORE, 20 CREDITS)
This module aims to prepare you for your future studies at Level 6 and work-based learning. It focuses on developing your skills and abilities to critically assess, analyse and manage business-based problems and projects, with emphasis on a range of business models.
The module will focus on specific discipline areas to support demonstration of understanding and application of relevant theory from your professional/academic area as appropriate. There also will be some opportunities to consider broader contemporary challenges for organisations in responding to changing practices of responsible and sustainable management.
On completion of the module you will have enhanced your problem-solving skills and will be able to manage complex projects. By focusing on advanced group and team working skills, research and complex problem solving skills, project management, communication skills and self-directed learning, you will also develop employability and leadership attributes, including set direction, engage, drive, collaborate, learn, innovate and act with integrity.