Diploma in Professional Studies in Accounting (ACCA) Name of institution Host department Course status 1. SELECT Admissions

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1 PART 1: COURSE SUMMARY INFORMATION ADC Course summary Final award Intermediate award Course status Awarding body Faculty School Location of study/ campus Diploma in Professional Studies in Accounting (ACCA) Validated University of Brighton Brighton Business School Brighton Business School Moulsecoomb Partner institution(s) Name of institution Host department Course status 1. SELECT Admissions Admissions agency Direct to School Entry requirements Include any progression opportunities into the course. Start date (mmm-yy) Normally September Mode of study To enter the diploma a student must have passed the ACCA fundamental knowledge papers (level 4) or an equivalent level of qualification recognised by the ACCA. Advanced standing entry to Diploma: Students having passed any of the level 5 or 5/6 papers with the University of Brighton or been granted exemption from those papers by the ACCA may join the Diploma with advanced standing up to a maximum of 70 credits. Non-native English speakers will be required to have a pass in IELTS or equivalent at 6.0 with a minimum of 5.5 in all elements and 6.0 in the written element. September 2016 Mode of study Duration of study (standard) Maximum registration period Full-time 1 year 3 years Part-time 2 years 4 years Sandwich Distance Course codes/categories UCAS code Contacts Course Leader (or Course Development Leader) Admissions Tutor Nigel Padbury Louise Letchford/Hazel Brown Examination and Assessment External Examiner(s) Name Place of work Date tenure expires Charles Lord PT Lecturer Dec 2017 Tim Rutt Sheffield Hallam University Business School Dec 2017

2 Examination Board(s) (AEB/CEB) Diploma in Professional Studies in Accounting (ACCA) Approval and review Approval date Review date Validation July Programme Specification Sept 2016 (Q&S published Sep 16) 3 Sept Professional, Statutory and Regulatory Body 1 (if applicable): Professional, Statutory and Regulatory Body 2 (if applicable): Professional, Statutory and Regulatory Body 3 (if applicable): Association of Chartered Certified Accountants 5 1 Date of original validation. 2 Date of most recent periodic review (normally academic year of validation + 5 years). 3 Month and year this version of the programme specification was approved (normally September). 4 Date programme specification will be reviewed (normally approval date + 1 year). If programme specification is applicable to a particular cohort, please state here. 5 Date of most recent review by accrediting/ approving external body.

3 PART 2: COURSE DETAILS AIMS AND LEARNING OUTCOMES Aims The aims of the course are: 1. To provide a programme of study in Accounting matched to the ACCA Fundamental Skills level papers 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. 2. To enable students to develop analytical thinking skills and critical faculties within the accounting area. Learning outcomes The outcomes of the main award provide information about how the primary aims are demonstrated by students following the course. These are mapped to external reference points where appropriate 6. Knowledge and theory On completion of the Diploma programme a student will have demonstrated: 1. 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 socioeconomic domain (Aims 1,2) 2. 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) (Aims 1,2) 3. Skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis of the operations of business (for example, decision analysis, planning, performance measurement, management control); financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks) (Aims 1,2) 4. Knowledge and understanding of contemporary issues in Taxation (Aim 1) 5. Knowledge and understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.(aim 1) 6. Knowledge and skills expected of a finance manager in relation to investment, financing and dividend policy decisions.(aims 1,2) 7. Knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework (Aim 1) Skills Includes intellectual skills (i.e. generic skills relating to academic On completion of the Diploma programme a student will have demonstrated the following abilities and skills: 1. the capacity for critical evaluation (Aim 2) 6 Please refer to Course Development and Review Handbook or QAA website for details.

4 study, problem solving, evaluation, research etc.) and professional/ practical skills. QAA subject benchmark statement (where applicable) 7 2. the ability to locate, extract and analyse data from multiple sources, including the acknowledgement and referencing of sources (Aim 2) 3. capacities for independent and self-managed learning (Aims 1,2) 4. numeracy skills, including the ability to manipulate financial and other numerical data and to appreciate statistical concepts at an appropriate level (Aims 1,2) 5. skills in the use of communications and information technology in acquiring, analysing and communicating information (Aims 1,2) 6. 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 (Aims 1,2) QAA accounting benchmarks PROFESSIONAL, STATUTORY AND REGULATORY BODIES (where applicable) Where a course is accredited by a PSRB, full details of how the course meets external requirements, and what students are required to undertake, are included. The course design will not change from the current course whereby each module has a 25% coursework element assessing a range of soft skills and an unseen exam. The content of each module must be 80% or more of the equivalent ACCA module and this is the case across all modules. LEARNING AND TEACHING Learning and teaching methods This section sets out the primary learning and teaching methods, including total learning hours and any specific requirements in terms of practical/ clinical-based learning. The indicative list of learning and teaching methods includes information on the proportion of the course delivered by each method and details where a particular method relates to a particular element of the course. The course will be delivered in workshop mode which enables staff to combine lecture, group work, individual work and discussion in the appropriate mix based upon the subject and topic. Typically two hours a week will be the norm per module. ASSESSMENT Assessment methods This section sets out the summative assessment methods on the course and includes details on where to find further information on the criteria used in assessing coursework. It also provides an assessment matrix which reflects the variety of modes of assessment, and the volume of assessment in the course. Learning Outcome Assessment method Module Number of credits S1,S2,S3,S5,S6,K5 Coursework and Exam AA2F4 20 S1,S3,S4,S5,S6,K3, Coursework and Exam AA3F5 30 S1,S2,S3,S5,S6,K4 Coursework and Exam AA3F6 20 S1,S2,S3,S4,S5,S6,K1,K2, K3 Coursework and Exam AA2F7 30 S1,S2,S3,S5,K7 Coursework and Exam AA3F8 20 S1,S2,S3,S4,S6,K6 Coursework and Exam AA3F Please refer to the QAA website for details.

5 SUPPORT AND INFORMATION Institutional/ University Course-specific Additional support, specifically where courses have nontraditional patterns of delivery (e.g. distance learning and work-based learning) include: All students benefit from: University induction week Student Handbook: the University and you Course Handbook Extensive library facilities Computer pool rooms (indicate number of workstations by site) address Welfare service Personal tutor for advice and guidance In addition, students on this course benefit from: Please refer to information held in studentcentral.

6 PART 3: COURSE SPECIFIC REGULATIONS COURSE STRUCTURE This section includes an outline of the structure of the programme, including stages of study and progression points. Course Leaders may choose to include a structure diagram here. Module Level Credits AA2F4 * Corp & Business Law 5 20 AA3F5 Performance Management 5 & 6 30 AA2F7 Financial Reporting (International) 5 & 6 30 AA3F6* Taxation 6 20 Diploma in Professional Studies in Accounting Full time route Year 1 Part time route Year 1 AA3F8* Audit & Assurance 6 20 Year 2 AA3F9 Financial Management 5 & 6 30 Total credits 150 * These are 20 credit modules that gain exemption from ACCA papers and must cover 80% of the ACCA syllabus Modules Status: M = Mandatory (modules which must be taken and passed to be eligible for the award) C = Compulsory (modules which must be taken to be eligible for the award) O = Optional (optional modules) A = Additional (modules which must be taken to be eligible for an award accredited by a professional, statutory or regulatory body, including any non-credit bearing modules) Level 8 Module Status Module title Credit code 5 AA2F4 M Corporate and Business Law 20 5 & 6 AA3F5 M Performance Management 30 5 & 6 AA2F7 M Financial Reporting 30 6 AA3F6 M Taxation 20 6 AA3F8 M Audit and Assurance 20 5 & 6 AA3F9 M Financial Management 30 Status: M = Mandatory (modules which must be taken and passed to be eligible for the award) C = Compulsory (modules which must be taken to be eligible for the award) O = Optional (optional modules) A = Additional (modules which must be taken to be eligible for an award accredited by a professional, statutory or regulatory body, including any non-credit bearing modules) 8 All modules have learning outcomes commensurate with the FHEQ levels 0, 4, 5, 6, 7 and 8. List the level which corresponds with the learning outcomes of each module.

7 AWARD AND CLASSIFICATION Award type Award* Title Level Eligibility for award Classification of award Total credits 9 Minimum credits 10 Ratio of marks 11 : Class of award Final Diploma in Professional 6 Total credit Other: 150 Minimum credit at level Not applicable Studies in Accounting (ACCA) of award Other: 150 Total credit Minimum credit at level of award Total credit Minimum credit at level of award Total credit Minimum credit at level of award Total credit Minimum credit at level of award *Foundation degrees only Progression routes from award: Award classifications Mark/ band % Foundation degree Honours degree Postgraduate 12 degree (excludes PGCE and BM BS) 70% - 100% Distinction First (1) Distinction 60% % Merit Upper second (2:1) Merit 50% % Lower second (2:2) Pass Pass 40% % Third (3) 9 Total number of credits required to be eligible for the award. 10 Minimum number of credits required, at level of award, to be eligible for the award. 11 Algorithm used to determine the classification of the final award (all marks are credit-weighted). For a Masters degree, the mark for the final element (e.g, dissertation) must be in the corresponding class of award. 12 Refers to taught provision: PG Cert, PG Dip, Masters.

8 EXAMINATION AND ASSESSMENT REGULATIONS Please refer to the Course Approval and Review Handbook when completing this section. The examination and assessment regulations for the course should be in accordance with the University s General Examination and Assessment Regulations for Taught Courses (available from staffcentral or studentcentral). Specific regulations which materially affect assessment, progression and award on the course e.g. Where referrals or repeat of modules are not permitted in line with the University s General Examination and Assessment Regulations for Taught Courses. Exceptions required by PSRB These require the approval of the Chair of the Academic Board For the Diploma the stage of the award will be 150 credits and students may be referred in up to 80 credits. The pass mark for each module and each component of assessment i.e. the coursework and exam will be 40%. Where coursework consists of more than one element e.g. in-class tests an overall average of 40% is required. The course will be examined as a whole with no exit award and a pass/fail outcome The ACCA rules allow students to repeat all examinations and do not put a limit on the number of referrals. The move to 80 credits referral represents a compromise between the University normally 50% of the credits at the stage and the ACCA rules.