University of Brighton
Brighton Business School
Brighton Business School
Association of Chartered Certified Accountants (ACCA)
Course Handbook
Part-time
Full-time
Internally Assessed Course
Fundamental Skills
September 2013
PREFACE
The purpose of this course handbook is to provide you with key information about your course, including administrative and academic procedures, and to give you some practical advice on how to make the most of your studies and to explain what to do if you experience any difficulties. Please read the handbook very carefully and keep it at hand for future reference.
Other key documents that you should be familiar with are:
- the University of Brighton Student Handbook;
- the University of Brighton Plagiarism Awareness Pack;
- the BrightonBusinessSchool Referencing Handbook;
- the University of Brighton General Examination and Assessment Regulations (GEAR).
Copies of all these documents are accessible in electronic format on the University’s student intranet, Studentcentral (see 7.6 below), via your Course Area. You will also be provided with paper copies of the University Student Handbook and the University Plagiarism Awareness Pack.
Because of increasing incidents of cases of plagiarism both in this university and others, you are strongly urged to carefully read the Plagiarism Awareness Pack. Penalties for plagiarism can be very harsh and ignorance is no defence! The University has access to special software which can detect plagiarism and we will be using this at random throughout the year at all levels, so you have been warned.
If you would like to see any other items included in your course handbook please contact your course leader and, whilst we cannot promise to change things straight away, we will do our best to improve the handbook in future years.
IMPORTANT
Please note that the provisional dates for 2013/14 resit examinations are 26 August to
5 September 2014. Any referred student unable to attend examinations between these dates will be required to resit in 2014/15 academic year and will be unable to proceed with the course meanwhile.
CONTENTS
1.COURSE LEADER INTRODUCTION
2.ABOUT YOUR SCHOOL – BRIGHTONBUSINESSSCHOOL
3.ABOUT YOUR COURSE – STRUCTUREAND CONTENT
3.1The Course overall
3.2 Course aims and learning outcomes
3.3 Course structure and content
3.4 Academic Calendar
3.5Careers Support
4.ABOUT YOUR COURSE –MANAGEMENTAND ADMINISTRATION
4.1Course management team, course board and examination board
4.2Communications between staff and students
4.3Where to turn for advice and guidance
4.4Student representation and feedback
4.5Annual academic health process
5.ABOUT YOUR COURSE – ASSESSMENT
5.1Nature of assessment
5.2Coursework marking guidelines
5.3Coursework presentation
5.4Referencing your work
5.5Coursework word limit and word ranges
5.6Coursework submission
5.7Late coursework
5.8Coursework extensions
5.9Return of coursework
5.10Examination timetables
5.11Examination past papers
5.12Examination results
5.13Mitigating circumstances
5.14Plagiarism, collusion and cheating in examinations
5.15Appealing the decision of an examination board
6.YOUR COURSE-SPECIFIC REGULATIONS
6.1Admissions
6.2Course specific regulations internally assessed ACCA course
6.3Minimum pass mark and referrals
6.4What happens if I then fail a referral?
6.5Progression Regulations
6.6Registration Periods
6.7Intercalation
6.8Withdrawal from the course
7.LIBRARY, COMPUTING AND MEDIA SERVICES
7.1The library service
7.2Library services to part-time students
7.3The Online Library
7.4Computing services for students based at Moulsecoomb
7.5Media Centres
7.6Studentcentral
7.7ASK Study Guide
7.8Useful web addresses
8.STUDENT SERVICES
9.STUDENT ENTITLEMENTS AND RESPONSIBILITIES
9.1Entitlements
9.2Responsibilities
9.3Brighton Business School – Attendance and Engagement policy
9.4Disability statement
9.5Fire evacuation
9.6Observing copyright laws
10.MISCELLANEOUS
10.1Course Handbook
10.2ACCA Student Membership
10.3ACCA Fees
10.4Students with Disabilities
10.5The role of the course leader
10.6The role of the Annual Course Review Board
10.7Quality Assurance
APPENDIX
ASubmitting Assignments through Studentcentral
BCareer Planning – wherever you are in the journey
1.COURSE LEADER INTRODUCTION
Welcome to the University of Brighton's Association of Chartered Certified Accountants (ACCA) course. Some of you are full-time; some of you are part-time. Some of you will have already completed the first year here and will be familiar with the workings of the School and the University. Others of you will have come here from another educational institution.Some of you may be returning to study after a long absence from formal education.Hopefully all of you will have an enjoyable and successful experience of being a student at Brighton.
This handbook will attempt to give you the essential information that you need to complete that experience, and should be read in conjunction with the University Student Handbook.These documents are complementary and should be read through carefully at least once during the academic year, and retained for reference.They contain important information which we expect you to know.
Internally assessed route
Here at Brighton Business School we offer the course on both an internally assessed and externally assessed basis.As you are studying on our internally assessed course you will be receiving tuition from us, and each paper will be assessed internally, by a piece of coursework, and an examination written by the module team for that paper and approved by the ACCA.
We are an approved Gold Tuition Provider of the ACCA Fundamentals Skills and Professional Essentials and Options modules.
I hope you have a successful and enjoyable time here. Good luck with your studies.
AJ Cilliers
ACCA Course Leader (Acting)
Brighton Business School
September 2013
Important Notices
1)During the year could you ensure that you notify the Professional and Partnership Office of any changes of address and telephone number (Louise Letchford on ).
2)All students must be registered members of the ACCA.
3)You are advised that for all course queries for Fundamentals Skills and Professional stages you should, in the first instance, contact the Course Leader and/or Administrator.Enquiries about membership, ACCA regulations, examinations, etc should be directed to ACCA Connect, 0141 582 2000
4)If you wish to take the Oxford Brookes degree in Applied Accountancy, please read section 10.10.
5)The ACCA Professional Options are run subject to demand and the decision of the Course Leader as to which Options will run in any given year is final. Please enquire as to whether your chosen Option(s) will run to avoid disappointment.
2.ABOUT YOUR SCHOOL – BRIGHTON BUSINESS SCHOOL
Your School(and Faculty) is BrightonBusinessSchool. The Deanand Head of Brighton Business School is Professor Aidan Berry. More information about the work of the School may be found on the school web site at: The Vice Chancellor of the University is Professor Julian Crampton.
The BusinessSchool’s contact details are:
Brighton Business School
University of Brighton
Mithras House
Lewes Road
BRIGHTON
BN2 4AT
Tel: (01273) 600900 (Switchboard)
Fax:(01273) 643597 or 642153
The Academic year dates for the School are:
AUTUMN TERM
30 September 2013 – 13 December 2013
SPRING TERM
6 January 2014 – 4 April 2014
SUMMER TERM
28 April 2014 – 13 June 2014
w/c 19 May 2014 to w/c 9 June 2014 (examinations)
SEMESTER DATES
Semester One 30 September 2013 – 7 February 2014
Semester Two10 February 2014 – 13 June 2014
3.ABOUT YOUR COURSE - STRUCTURE AND CONTENT
3.1The Course overall
3.2 Course aims and learning outcomes
3.3 Course structure and content
3.4Academic Calendar
3.5Careers Support
3.1The Course overall
The ACCA's examination structure consists of three stages, the first consisting of the Fundamental Knowledge, second the Fundamental Skills modules and the third Professional Essentials and Options modules.
You have already completed the three papers of the Fundamentals Knowledge level by the time you join us for this particular course.
The Fundamental Skills stage is the only stage of the course that the University of Brighton offer on an internally assessed basis.The further stages (Professional Essentials and Option papers) are assessed by sitting examinations externally with the ACCA.
This course is aimed at people who mainly wish to complete their ACCA studies on a part time basis, who perhaps already have a degree and are maybe working. The ACCA allows students to receive tuition for all papers in any stage of the course, but assessment is restricted to the maximum four paper rule. Our structure encourages the part time route by grouping papers F4, F5 and F6 into one day, F7, F8 and F9 are also grouped into one day and so on with the Professional papers. Tuition goes through the full academic year for the June examinations. Please note that not all Professional Options run every year. Please check with your course administrator at the appropriate time.
An important element of the internally assessed course is the development of the following soft skills, identified by the ACCA as being a compulsory element of the coursework assessment:report writing, group work (with at least three students), case study analysis and problem solution, presentations, research and information gathering techniques, and hands on computing skills.
Please note, the ACCA transition from the old scheme to the new scheme in 2007 was individually facilitated for each student via the conversion tool provided on line by the ACCA at the web address below;
_converter.p _current_ subjects
3.2.1Course aims and learning outcomes
Aims
The general aim of the course is to provide tuition for potential accountants, by enabling students:
i)to follow a programme of study in Accounting which has an underlying vocational focus and is designed for students intending to pursue a career as an accountant or in any other area where financial information and decision making are core
ii)to enable students to develop analytical thinking skills and critical faculties within the accounting area
iii)to acquire the skills, knowledge and understanding necessary to an accountant faced with constantly changing professional demands
iv)to analyse and communicate financial and other business information effectively
v)to acquire the confidence and ability to explore and assessalternative courses of action
vi)to know and understand some of the alternative technical languages and practices of accounting
vii)to know and understand contemporary theories and empirical evidence concerning accounting in a practical context, and be able to critically evaluate such theories and evidence
viii)to acquire the necessary understanding, knowledge and confidence to ensure a reasonable prospect of success in the final externally set examinations
Learning Outcomes
On completion of their studies a student should have acquired the following abilities and skills:
i)An understanding of the contexts in which accounting can be seen as operating. Knowledge and understanding of the main current technical language and practices of accounting (for example, recognition, measurement and disclosure in financial statements; managerial accounting; auditing; taxation) in a specified socio-economic domain.
ii)Knowledge and understanding of some of the alternative technical languages and practices of accounting (for example, alternative recognition rules and valuation bases, accounting rules followed in other socio-economic domains, alternative managerial accounting approaches to control and decision-making).
iii)Skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis of the operations of business (for example, decision analysis, performance measurement and management control); financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks).
iv)Knowledge and understanding of contemporary theories and empirical evidence concerning accounting in at least one of its contexts and the ability to critically evaluate such theories.
v)Analyse and critically evaluate business and business-related information, apply business and accounting concepts and principles flexibly in a variety of circumstances.Identify, define and rank business and business-related problems, interpret the results, criticise proposed solutions or practices and communicate information clearly and succinctly.
vi)The capacity for the critical evaluation of arguments and evidence.
vii)The ability to analyse and draw reasoned conclusions concerning structured and, to a more limited extent, unstructured problems from a given set of data and from data which must be acquired by the student.
viii)The ability to locate, extract and analyse data from multiple sources, including the acknowledgement and referencing of sources.
ix)Capacities for independent and self-managed learning.
x)Numeracy skills, including the ability to manipulate financial and other numerical data and to appreciate statistical concepts at an appropriate level.
xi)Skills in the use of communications and information technology in acquiring, analysing and communicating information (currently these skills include the use of spreadsheets, word processing software, online databases).
xii)Communication skills including the ability to present quantitative and qualitative information, together with analysis, argument and commentary, in a form appropriate to the intended audience.
xiii)An ability to work in groups, and other interpersonal skills, including oral as well as written presentation skills.
On successful completion of Professional Essentials and Options which the ACCA suggests to be the equivalent to a UK Masters Degree1, the successful student will:
i)be able to draw on knowledge acquired at all earlier subjects studied and integrate that knowledge effectively and creatively
ii)be able to analyse and interpret data and present reasoned conclusions
iii)be able to diagnose and formulate solutions which display commercial awareness
iv)be able to exercise judgment drawing on technical, political and commercial awareness in developing and evaluating alternative solutions
v)be able to adapt to new systems and circumstances
vi)be able to communicate analyses and conclusions effectively with sensitivity
vii)be able to demonstrate strategic awareness, interpersonal and management skills, and personal qualities
viii)have developed the capacity for independent and self-managed learning
1In terms of Masters level qualifications the University of Brighton current position would suggest that a Masters level qualification from the University of Brighton would have to have a substantial dissertation element which the ACCA qualification as currently designated does not have
3.2.1Curriculum
Internally assessed by the Business School and externally assessed by the ACCA
Module / Subject / University module codeSkills / F4 / Corporate and Business Law / CL / AAIF4
Skills / F5 / Performance Management / PM / AAIF5
Skills / F6 / Taxation / TX / AAIF6
Skills / F7 / Financial Reporting / FR / AAIF7
Skills / F8 / Audit and Assurance / AA / AAIF8
Skills / F9 / Financial Management / FM / AAIF9
AAI = internally assessed code, AAX – externally assessed code
3.3Course structure and content
Fundamental and Professional levels
The Fundamental Skills and Professional courses are based around the following framework, which is shown diagrammatically in Figure 1.
Mode of Study
From commencing at the start of the Fundamental Skills papers, it will normally take four years for part time students to complete, while students who wish to take a more intensive route can complete the course (and tuition for some of the ACCA professional option papers) in two years, subject to the entry requirements identified in section 6.1.It is not recommended that students attempt the full time course if they have significant work obligations.
The full time students will attend two days a week and the part time students will attend on one day a week.
Full time
On the Fundamental Skills stage of the full time route, students take tuition for six modules (papers).You are studying on the internally assessed route, because of the ACCA regulations students can only take the exams for four modules (AAIA5, AAIA7, AAIA8 and AAIA9) in the May/June exam period and then sit the exams for the other 2 modules (AAIA4, AAIA6) in September exam period.
All examinations for the internally assessed examinations take place prior to the ACCA external exam period.
In the final year of the course, the professional stage, students receive tuition for the 3 professional essential papers and two professional option papers, again due to ACCA regulations, students can only sit a maximum of four of the five external ACCA professional level papers for which they may have received tuition during that academic year.The outstanding paper(s) will be taken in the December sitting.
Part time
The Fundamental Skills stage part-time route will normally take two years to complete with students taking three modules each year (gaining ACCA exemptions for papers F4-F9).In the third year students complete three modules (papers P1-P3) and in the fourth and final year students would receive tuition for the final two option papers.
As mentioned for part time students, Fundamental Skills stage is divided into three modules each, F4-F6 in the first year and F7-F9 in the second year. Students have the option of taking this stage externally, as well as internally.
All students have the option of registering for the Oxford Brookes degree in Applied Accounting.See the notes in section 10.10, this is external to the University of Brighton and students must make their own enquiries of the ACCA and Oxford Brookes.
See Figure 1 - Course Structure/timetable where the above framework is shown diagrammatically.
FIGURE1 -COURSE STRUCTURE – PART TIME
Below are typical timetables, your course administrator will give you the finalised timetables nearer the start date.
Fundamental Skills– Year 1
Wednesday / Subject09.00 - 11.00 / F6 / Taxation
11.30 - 13.30 / F4 / Corporate and Business Law
13.30 - 1400 / Lunch
14.00 - 16.00 / F5 / Performance Management
Fundamental Skills– Year 2
Friday / Subject9.00 – 11.00 / F9 / Financial Management
11.30 – 13.30 / F8 / Audit & Assurance
13.30 – 14.00 / Lunch
14.00 – 16.00 / F7 / Financial Reporting
Professional Essentials – Year 3
Wednesday / Subject09.00 – 11.00 / P1 / Governance, Risk & Ethics
11.30 – 13.30 / P3 / Business Analysis
13.30 – 14.00 / Lunch
14.00 – 16.00 / P2 / Corporate Reporting
Professional Options –Year4
Thursday / Subject13.00 – 15.00 / P7 / Advanced Audit & Assurance
15.00 – 17.00 / P6 / Advanced Taxation
If you are studying Full time you will study all Fundamental Skills in one year and then continue to the second year to complete all the professional essential papers and two professional options modules.