University of the West of Scotland

Undergraduate Programme Specification

Session: 2022/23

Last modified: 25/07/2022 09:38:00

Named Award Title:BAcc (Hons) BACHELOR OF ACCOUNTING Single

Award Title for Each Award: BAcc (Hons)  BACHELOR OF ACCOUNTING
BAcc  Bachelor of Accounting
Dip HE  ACCOUNTING
Cert HE  ACCOUNTING

Awarding Institution/Body: University of the West of Scotland
Language of Instruction & Examination: English
Award Accredited By:Current accreditation is provided by ACCA, CIMA, CIPFA, ICAS, ICAEW and AIA - for details please refer to Handbook or contact the Programme Leader.
Maximum Period of Registration:Normally 4 years for Full Time; 8 years for Part Time
Mode of Study:Full Time
Part Time
Campus:Lanarkshire
Paisley
Ayr College
New College Lanarkshire (Coatbridge)
South Lanarkshire College

School:School of Business & Creative Industries
Programme Leader:David Leung

Admission Criteria

Candidates must be able to satisfy the general admission requirements of the University of the West of Scotland as specified in Chapter 2 of the University Regulatory Framework together with the following programme requirements:

SQA National Qualifications

Year 1 Entry:

Scottish Highers: BBBB (108 UCAS Tariff points) including English, plus SQA National 5 (Grade B), SQA Intermediate 2 (Grade B) or SQA Standard Grade (Credit) in Mathematics.

Year 2 Entry:

Scottish Advanced Highers: BBB (144 UCAS Tariff points) including English.
SQA HNC / BTEC Level 4 HNC: Accounting (for SQA HNCs with Grade A in the Graded Unit).


Year 3 Entry:

SQA HND / BTEC Level 5 HND: Accounting (for SQA HNDs with minimum of Grade B in the Graded Units).

or GCE

Year 1 Entry:

A levels: CCC (96 UCAS Tariff points), plus GCSEs English Language & Mathematics.
Irish Leaving Certificate: H3 H3 H4 H4 including English, plus OL Mathematics.
International Baccalaureate (IB) Diploma: 24 points (4 at HL).

Year 2 Entry:

A levels: BBB (120 UCAS Tariff points) including English.
International Baccalaureate (IB) Diploma: 28 points.

or SQA National Qualifications/Edexcel Foundation

Other Required Qualifications/Experience

To support the admission of students from a wide and diverse backgrounds, UWS considers a range of additional contextual indicators as a means of assessing candidates suitability for entry to programmes. For example, applicants who have care experience; applicants that live in priority postcode such as SIMD 20/40; applicants that are progressing from Schools for Higher Education or similar; and applicants that have successfully completed access and participation programmes. (See UWS website for Admissions procedure).

An applicant whose qualifications do not conform to the general entrance requirements but who presents other evidence which indicates an interest in personal educational advancement and an aptitude for academic study at the level concerned may be admitted to a programme of study at the discretion of the University. School Admissions Officers, Central Admissions Staff or Education Guidance Advisors will assess potential entry qualifications and their suitability for individual programmes of study. Guidance on qualifications can be found in UCAS publications on UK and International Qualifications. Students may be offered a programme of study that includes pre-sessional English language training in addition to their formal academic programme. The University also subscribes to the National Academic Recognition Information Centre (NARIC) which provides definitive information on the equivalence of international qualifications in relation to those of the UK.

See University Regulations 2.12 for English Language Requirements and 2.13 to 2.23 for Recognition of Prior Learning and Recognition for Credit.

Further desirable skills pre-application

None.


General Overview

The Bachelor of Accounting offers you, as a student, an opportunity to study towards a specialised degree which brings substantial professional accreditation and exemptions.

The programme covers the full range of accountancy subjects from financial and management accounting to financial management, taxation, auditing and ancillary areas ensuring the student acquires the necessary specialist and generic transferable skills relevant to a career in the field of accountancy.

You can study either full time or part time at one of two campuses, Lanarkshire or Paisley. Our teaching staff comprise of qualified professional accountants and academics who are responsible for both module development and teaching. This ensures that you are able to receive a good balance between practical and theoretical knowledge, thereby enhancing your employability. Level 9 of the Programme is also delivered at one of three collaborative colleges (Ayrshire College, New College Lanarkshire and South Lanarkshire College) by the teaching staff at that institution. (This is only available to students who have successfully completed the Higher National Diploma in Accounting at one of these colleges and only permitted where the student remains at the college where he/she completed the HND).

On completing your degree you may choose to study at postgraduate or masters level or pursue professional institute qualifications. Your programme leader will be happy to discuss these options with you.

During the course, you will learn the concepts and techniques relating to accounting, as well as other related subjects including the business environment, principally through formal lectures. Since certain accounting and related topics are practical in nature, and formal lectures are inappropriate vehicles to develop technical expertise, you will be allocated to tutorial groups.  These will be the principal means by which you can develop your technical competence. To a large extent, tutorials are seen as workshops.

You will frequently be given tasks to completion outside your formal contact hours. These tasks are not necessarily assessable but will help you develop your understanding and knowledge from the feedback that you receive.

Seminars may also be used to examine and discuss accounting concepts and issues in an increasingly complex environment. These seminars may involve you presentating your work, discussing case studies, working in groups or taking part in debate.

In addition to formal learning, you will undertake significant levels of self learning through the various mediums such as Moodle, the Internet, databases, journals and reference books.

It is implicit in the course that, by the end of their studies, you will have acquired a high level of competence in the use of computers and the application of any relevant software. The majority of modules require the use of computers for coursework submissions.

Your coursework assignments vary between subjects and involve any one or a combination of the following: essay, preparation of analysis or report; individual or group presentations; class test; or use of computer to generate statements, analyses and/or reports.

Your presentations will be moderated by having 2 members of staff in attendance or by another appropriate method of moderation such as peer review or real-time recording of the event followed by a moderation meeting.

Many of your modules are assessed by written examination combined with coursework assessment. In core examinable modules there is generally a 70%/30% split between examination and coursework. Additional student support hours are embedded in Accounting Today at level 7 and as part of your timetabled contact hours at other levels of study.


Graduate Attributes, Employability & Personal Development Planning

At SCQF level 7 you are required to undertake “Accountancy Today”, a preparatory module which encourages ongoing PDP. Key employability skills are embedded throughout the programme and learning outcomes have been designed to ensure that you have the opportunity to develop skills and attributes which will be valued by future employers, thus enhancing your employability.

Our Graduates

The University puts you, the future graduate, at the heart of everything that is does. The Bachelor of Accounting (Honours) programme has been designed to ensure that you, on completion of your degree, have all the necessary attributes required of a modern graduate in a professional workplace.

Your modules are designed to develop a range of skills that are academic (developing your knowledge, skills and abilities to a high-level for academic study), personal (ensuring that your qualities and characteristics result in you being a well-round, developed, responsible individual, both in the workplace and in life), and professional (developing the range of skills that you need in a modern and constantly changing working environment). These are the keystones in modern accounting and finance.

Your modules, both in terms of content and assessment, are professionally focussed to develop:

Your academic skills (critical thinking, analysing, inquiring, improving knowledge, being digitally literate, problem solving, autonomy, being incisive and being innovative);

Your personal skills (being emotionally intelligent, being ethically-minded, being culturally aware, communicating effectively, being influential, being motivated, being creative, being imaginative and being resilient), and;

Your professional skills (collaborating, being research-minded, being socially responsible, becoming a potential leader, being enterprising, being ambitious, being driven, being daring, and being transformative). 

We want you to be:

- Globally relevant with applicable abilities, skills and behaviours (Universal)

- Dynamic and to prepare for employment in a complex and change environment through resilience and a lifelong commitment to learning (Work Ready), and;

- Build a solid foundation on which to continue to succeed and realise your potential across various contexts (Successful). 

Universal, Work Ready and Successful is UWS.

Work Based Learning/Placement Details

Students who apply for and obtain an industrial sandwich placement, lasting at least 36 weeks, transfer to the sandwich degree, BAcc (Hons) Accounting (Sandwich).

In year 1 students are required to undertake the module Accountancy Today, a preparatory module which encourages ongoing PDP. 

Representatives from The Chartered Institute of Management Accountants (CIMA) and the Association of Chartered Certified Accountants (ACCA) regularly provide sessions on personal development and employability. 

Year 3 direct entrants may also return to UWS after graduation to complete year 2 BAcc modules to gain further exemptions from the ACCA syllabus.

Engagement

In line with the Academic Engagement Procedure, Students are defined as academically engaged if they are regularly engaged with timetabled teaching sessions, course-related learning resources including those in the Library and on the relevant learning platform, and complete assessments and submit these on time.

Where a programme has Professional, Statutory or Regulatory Body requirements these will be listed here:

Students are expected to engagement with their programme and are expected to attend all timetabled events. The School of Business and Creative Industries sets a minimum threshold for engagement and attendance:

• Attendance at taught classes must be in excess of 75%, except in cases of illness and other authorised absence
• Students must engage with non-classroom based activity at least once per week on average (e.g. accessing Moodle or Library resources)
• Submission of all assessments, except in case of extenuating circumstances

For the most recent Academic Engagement Procedure (Sep 2020) see https://www.uws.ac.uk/media/6473/academic-engagement-procedure-061020.pdf

Equality and Diversity

The University's Equality, Diversity and Human Rights Procedure can be accessed at the following link: UWS Equality and Diversity Policy

Professional Services and the School’s Disability Coordinators ensure that students receive adequate academic support. For students with disability needs, materials are available in advance of classes via MyUWS/Moodle sites in formats that ensure the University’s Equality and Diversity policies are met.


Programme structures and requirements, SCQF level, term, module name and code, credits and awards ( Chapter 1, Regulatory Framework )

A. Learning Outcomes (Maximum of 5 per heading)

Outcomes should incorporate those applicable in the relevant QAA Benchmark statements

Knowledge and Understanding

A1Students should be able to demonstrate an appreciation of the economic, legal and technological influences on organisations and of the accounting needs of organisation
A2Students should be able to demonstrate knowledge that is embedded in the main theories, concepts and principles of accountancy
A3Students should be able to demonstrate skills in recording and summarising transactions and other economic events

Practice - Applied Knowledge and Understanding

B1Students should apply knowledge, skills and understanding in practical accounting contexts
B2Students should be familiar with basic and routine accountancy skills, techniques, practices and materials
B3Students should be able to practice skills in both routine and non-routine contexts

Communication, ICT and Numeracy Skills

C1Students should be able use a range of routine skills and some advanced skills associated with accounting and finance such as:
C2- conveying complex ideas in well-structured and coherent forms
C3- using a range of forms of communication effectively in both familiar and unfamiliar contexts
C4- select and use standard ICT applications to process and obtain a variety of information and ideas

Generic Cognitive Skills - Problem Solving, Analysis, Evaluation

D1Students should be able to present and evaluate arguments, information and ideas that are routine to accounting and finance
D2Students should be able to use a range of approaches to address defined and/or routine problems and issues within familiar contexts

Autonomy, Accountability and Working With Others

E1Students should exercise some initiative and independence in carrying out defined activities at a professional level
E2Students should accept supervision in less familiar areas of work

Core Modules
SCQF Level Module CodeModule NameCreditTermFootnotes
123
7ACCT07003Accountancy Today20check mark  
7ACCT07004Financial Accounting 120check mark  
7ECON07003Business Economics20check mark  
7ACCT07002Accountant in Business20 check mark 
7ACCT07005Management Accounting 120 check mark 
7ACCT07007Data Analysis20 check mark 

* Indicates that module descriptor is not published.

Footnotes

Optional Modules
SCQF Level Module CodeModule NameCreditTermFootnotes
123
               

* Indicates that module descriptor is not published.

Footnotes

Criteria for Progression and Award

Students who obtain at least 120 credits at SCQF level 7 are able to progress to SCQF level 8.

For information on progression with credit deficit please refer to University Regulations 3.13 to 3.14.

Those students entering the programme at SCQF level 7, and who successfully achieve 120 credits at SCQF level 7 (including all cores) can exit with Cert HE in Accounting, should they choose not to progress to the next level of the programme.

For information on Grade Point Average please refer to University Regulations 3.18 to 3.19.

For information on the award of distinction please refer to University Regulations 3.25 to 3.26.


B. Learning Outcomes (Maximum of 5 per heading)

Outcomes should incorporate those applicable in the relevant QAA Benchmark statements

Knowledge and Understanding

A1Demonstrate a broad knowledge of specific areas of Accounting practice
A2Develop a more detailed knowledge of key areas of Accounting
A3Demonstrate an awareness of some current issues in Accounting
A4Demonstrate knowledge of research principles within a defined context

Practice - Applied Knowledge and Understanding

B1Use a range of accounting skills, techniques and practices in the context of routine organisational settings
B2Carry out routine investigations into accounting problems and issues

Communication, ICT and Numeracy Skills

C1Use a range of routine skills and techniques in more demanding situations
C2Use a range of communications skills, and some advanced skills to present complex information to a range of audiences and in various situations

Generic Cognitive Skills - Problem Solving, Analysis, Evaluation

D1Undertake critical thinking, analysis, and synthesis including the ability to identify assumptions, evaluate statements and define terms
D2Demonstrate effective problem solving and decision making using appropriate skills to identify; formulate; and solve accounting problems in a defined or routine context
D3Undertake research into a defined area of accounting either individually or as part of a team

Autonomy, Accountability and Working With Others

E1Demonstrate the ability to work autonomously and using one’s own initiative within controlled situations
E2Work either as part of a team or in the role of team leader taking account of the responsibility for their own work and that of others; use of appropriate resources; planning of work; the needs of own and other roles within the group in defined or familiar situations

Core Modules
SCQF Level Module CodeModule NameCreditTermFootnotes
123
8ACCT08015Introduction to Business Ethics20check mark  
8ACCT08002Financial Accounting 220check mark  
8ACCT08004Management Accounting 220check mark  
8ACCT08003Financial Management20 check mark 
8LAWW08010Business Law20 check mark 
7BUSN07050Entrepreneurial Opportunity20 check mark 

* Indicates that module descriptor is not published.

Footnotes

Optional Modules
SCQF Level Module CodeModule NameCreditTermFootnotes
123
               

* Indicates that module descriptor is not published.

Footnotes

Criteria for Progression and Award

Students who obtain at least 240 credits of which a minimum of 90 are at least SCQF level 8 are able to progress to SCQF level 9.

For information on progression with credit deficit please refer to University Regulations 3.13 to 3.14.

For information on Grade Point Average please refer to University Regulations 3.18 to 3.19.

For those students achieving at least 240 credits of which a minimum of 90 are at least SCQF level 8 can exit with DipHE in Accounting, should they choose not to progress to the next level of the programme.

For information on the award of distinction please refer to University Regulations 3.25 to 3.26.


C. Learning Outcomes (Maximum of 5 per heading)

Outcomes should incorporate those applicable in the relevant QAA Benchmark statements

Knowledge and Understanding

A1Demonstrate broad and integrated knowledge and understanding of a range of principal theories, concepts and practices from an accounting context
A2Demonstrate the ability to critically analyse and evaluate some of the specialisms within accounting

Practice - Applied Knowledge and Understanding

B1Demonstrate the use of a selection of skills, techniques, and practices, including some at an advanced level, within a practical accounting context
B2Undertake independent research into areas of accounting in both theoretical and practical contexts

Communication, ICT and Numeracy Skills

C1Use of a range of routine skills together with some advanced and specialised skills to support and enhance presentations
C2Make formal and informal presentations to a variety of audiences on standard/mainstream accounting topics
C3Communicate in a clear, concise and systematic manner for a arrange of audiences

Generic Cognitive Skills - Problem Solving, Analysis, Evaluation

D1Demonstrate an ability to identify and analyse routine professional problems and issues
D2Undertake critical analysis, evaluation and synthesis of accounting concepts ideas and problems
D3Demonstrate effective problem solving and decision making using appropriate quantitative and qualitative skills including identifying, formulating and solving routine accounting problems

Autonomy, Accountability and Working With Others

E1Demonstrate effective self management in terms of time, planning and behaviour, motivation, self starting, individual initiative and enterprise
E2Reflect critically on one’s own learning
E3Demonstrate a development of the skills needed as part of a team or as team leader taking into account the needs of themselves or others, and to take responsibility for work performed
E4Demonstrate the ability to deal with professional issues in accordance with current professional codes or practices, seeking guidance where appropriate

Core Modules
SCQF Level Module CodeModule NameCreditTermFootnotes
123
9ACCT09002Auditing20check mark  
9ACCT09005Management Accounting 320check mark  
9ACCT09015Personal Tax20check mark  
9ACCT09001Advanced Financial Management20 check mark 
9ACCT09003Business Taxation20 check mark 
9ACCT09004Financial Accounting 320 check mark 

* Indicates that module descriptor is not published.

Footnotes

Optional Modules
SCQF Level Module CodeModule NameCreditTermFootnotes
123
               

* Indicates that module descriptor is not published.

Footnotes

Criteria for Progression and Award

Students who obtain at least 360 credits, including all core modules, of which a minimum of 90 are at least SCQF level 9 are able to progress to SCQF level 10. This includes students at collaboration colleges who are able to progress to level 10 at either Paisley or Lanarkshire campuses. It is expected that Ayrshire students will progress to Paisley and New College Lanarkshire and South Lanarkshire College students to Lanarkshire. However, students can request a campus change.

For information on progression with credit deficit please refer to University Regulations 3.13 to 3.15.

Those students who intially enter the programme at SCQF levels 7, 8 or 9 and who achieve at least 360 credits, including all core modules, of which a minimum of 90 are at least SCQF level 9, can exit with the Bachelor of Accounting, should they decide not to progress to the next level of the programme.

For information on Grade Point Average please refer to University Regulations 3.18 to 3.19.

For information on the award of distinction please refer to University Regulations 3.25 to 3.26.


D. Learning Outcomes (Maximum of 5 per heading)

Outcomes should incorporate those applicable in the relevant QAA Benchmark statements

Knowledge and Understanding

A1Demonstrate an integrated and detailed knowledge of the principal accounting theories, concepts and practices for both mainstream and emergent contemporary issues
A2Demonstrate detailed knowledge of at least one specialist area some of which is informed by or at the forefront of the subject discipline
A3Undertake a defined Accounting project of research and investigation using a range of established techniques of enquiry or research methodologies

Practice - Applied Knowledge and Understanding

B1Identify and analyse problems based on accounting concepts and propose solutions based on appropriate accounting principles and practice
B2Demonstrate an ability to interpret and explain complex accounting issues
B3Execute a defined project of research using techniques of investigation, data collection and manipulation, analysis and evaluation with limited guidance
B4Apply accounting concepts and practices to professional level contexts which include a degree of uncertainty and unpredictability

Communication, ICT and Numeracy Skills

C1Communicate effectively both verbally and in writing with informed audiences, peers, colleagues and specialists
C2Use ICT software to facilitate effective information retrieval and processing to support and enhance work
C3Use and evaluate numerical and statistical information drawn from a wide range of sources

Generic Cognitive Skills - Problem Solving, Analysis, Evaluation

D1Critically identify, define, conceptualise, and analyse complex accounting issues and problems
D2Critically review one’s learning so as to consolidate knowledge, skills and practice
D3Demonstrate creativity and originality in analysing and solving complex problems
D4Make judgements where data /information is limited
D5Ability to evaluate, combine and present information from a variety of sources

Autonomy, Accountability and Working With Others

E1Work effectively as part of a team or as team leader
E2Critically review and evaluate their own learning needs
E3Demonstrate an ability to learn independently with minimum supervision

Core Modules
SCQF Level Module CodeModule NameCreditTermFootnotes
123
10ACCT10007Honours Dissertation (BAcc)40check markcheck mark 
10ACCT10013Enterprise Risk Management20check mark  
10ACCT10014Finance in a Digital World20check mark  

* Indicates that module descriptor is not published.

Footnotes
Plus two optional modules:

Optional Modules
SCQF Level Module CodeModule NameCreditTermFootnotes
123
10ACCT10016Personal Finance20 check mark 
10ACCT10003Contemporary Accounting Issues20 check mark 
10ACCT10015Financial Modelling and Change Management20 check mark 

* Indicates that module descriptor is not published.

Footnotes

Criteria for Award

Students obtaining 480 credits of which a minimum of 90 are at SCQF10, from the above programme, are eligible for the exit award of the Bachelor of Accounting (Honours).

For information on Grade Point Average please refer to University Regulations 3.18 to 3.19.

For information on the award of Honours classification please refer to University Regulations 3.20 to 3.24.

For modules, the pass criteria requiring that students must obtain a pass mark of 40% with a minimum of 30% in each element does not apply to core modules at levels 7 to level 9 only. These core modules require a pass mark of 40% with a minimum of 35% required for a pass.


Regulations of Assessment

Candidates will be bound by the general assessment regulations of the University as specified in the University Regulatory Framework.

An overview of the assessment details is provided in the Student Handbook and the assessment criteria for each module is provided in the module descriptor which forms part of the module pack issued to students. For further details on assessment please refer to Chapter 3 of the Regulatory Framework.

To qualify for an award of the University, students must complete all the programme requirements and must meet the credit minima detailed in Chapter 1 of the Regulatory Framework.

Combined Studies

There may be instances where a student has been unsuccessful in meeting the award criteria for the named award and for other more generic named awards existing within the School. Provided that they have met the credit requirements in line with the SCQF credit minima (please see Regulation 1.21), they will be eligible for an exit award of CertHE / DipHE or BA / BSc in Combined Studies.

For students studying BA, BAcc, or BD awards the award will be BA Combined Studies.

For students studying BEng or BSc awards, the award will be BSc Combined Studies.



Version Number: 2.06