Elective Modules
4.3 The Modules
4.3.3 Stage 3 Modules
4.3.3.1 Auditing / Contemporary Issues in Financial Accounting
Module Set Code: C89AU/C89CI
Stage: Three
Pre-requisite: Financial Accounting/Management Accounting (C88FR/C88MA) Degree(s) for which
• to introduce students to the theoretical foundations of auditing and their application, with particular reference to current issues facing the auditing profession
• to explore current issues in financial reporting with an emphasis on the auditing profession
Assessment Methods:
Method: Examination
Length: 3 hours
Weighting: 100%
4.3.3.2 Corporate Finance 1 / Corporate Finance 2
Module Set Code: C89CF
Stage: Three
Pre-requisite: Finance Theory and Markets 1/Finance Theory and Markets 2 (C88FT/C88FU) Degree(s) for which
Mandatory:
None – however, either Corporate Finance 1/Corporate Finance 2 or Securities Markets 1/Securities Markets 2 must be taken for the BA Accountancy and Finance and BA Business and Finance degree pathways.
Aims of Synoptically-linked Modules:
• to develop a more advanced understanding of the techniques for appraising capital investment projects and for other international corporate financial decisions
• to introduce students to the key issues in managerial finance, including value-based management techniques, measurement of corporate growth opportunities, real options and hybrid financial securities.
• to develop a thorough understanding of issues relating to mergers, acquisitions and corporate restructuring
Assessment Methods:
Method: Examination
Length: 3 hours
Weighting: 100%
4.3.3.3 Operations Management 1 / Operations Management 2
Module Set Code: C89OM / C89OP
Stage: Three Pre-requisite: None Degree(s) for which
Mandatory:
• Business and Finance
• Management Aims of
Synoptically-linked Modules:
• to acquire knowledge about managing operations and resources in organisations of various sizes: private, public and not-for-profit.
• to explore some basic strategic, managerial perspectives and frameworks of operating systems.
• to develop an understanding of the many internal and external factors that impinges on the development of effective operating systems.
• to recognise and appreciate the role of technology and its impact on operations management.
• to appreciate the impact decisions made by operations managers have on an organisation’s competitive performance.
• to develop an appreciation of planning and control concepts in operations management and their importance to an organisation’s competitive performance.
• to recognise and understand the role of the human factor in operations management.
• to give students an understanding and practical grounding in modern project management theory and methods.
Assessment Methods:
Method: Examination
Length: 3 hours
Weighting: 100%
4.3.3.4 Securities Markets 1 / Securities Markets 2
Module Set Code: C89SM / C89SN
Stage: Three
Pre-requisite: Finance Theory and Markets 1/Finance Theory and Markets 2 (C88FT/C88FU) Degree(s) for which
Mandatory:
None – however, either Corporate Finance 1/Corporate Finance 2 or Securities Markets 1/Securities Markets 2 must be taken for the BA Accountancy and Finance and BA Business and Finance degree pathways.
Aims of Synoptically-linked Modules:
• to develop a thorough understanding of bonds, interest rates, currency exchange rates, exchange rate parity theories and international portfolio diversification
• to develop a thorough understanding of the basic features and mechanisms of the international money and capital markets
Assessment Methods:
Method: Examination
Length: 3 hours
Weighting: 100%
4.3.3.5 Strategic Management / International Strategic Management
Module Set Code: C89ST/C89IM
Stage: Three
Pre-requisite: Introduction to Management 1/Introduction to Management 2 (C87MT/C87MU) Degree(s) for which
Mandatory:
• Business and Finance
• Management Aims of
Synoptically-linked Modules:
• to provide students with a sound understanding of theoretical and practical issues in the strategic management of organisations
• to develop awareness of the increasing internationalisation of business activities and of strategic management issues
• to allow students to develop knowledge and skills which will be of immediate and real value in future careers
• to introduce students to the global environment in which international firms operate and the threats and opportunities that such firms have to deal with
• to develop students’ abilities to appraise the impact of these external forces on the firm Assessment Methods:
Method: Examination
Length: 3 hours
Weighting: 100%
4.3.3.6 Consumer Behaviour
Module Set Code: C89CB
Stage: Three
Pre-requisite: Introduction to Marketing 1/Introduction to Marketing 2 (C88FM/C88FN) Degree(s) for which
Mandatory:
• None Aims of Stand-Alone
Module:
• to compare and contrast the relevant theories which seek to explain the role played by consumption practices in society
• to understand the importance of how time and space are constructed in relation to consumption
Assessment Methods:
Method: Examination
Length: 2 hours
Weighting: 100%
4.3.3.7 Employment Law
Module Set Code: C89EL
Stage: Three
• To understand the significance and nature of the contract of employment, its formation and terms and the role of collective agreements
• To understand how the contract can be terminated lawfully and the remedies for wrongful termination and unfair dismissal
Assessment Methods:
Method: Examination
Length: 2 hours
Weighting: 100%
4.3.3.8 International Financial Markets
Module Set Code: C89IF
Stage: Three
• to develop a thorough understanding of the principles behind international financial markets
• to develop a thorough understanding of the mechanisms of the international money and capital markets
Assessment Methods:
Method: Examination
Length: 2 hours
Weighting: 100%
4.3.3.9 Management Accounting Techniques and Decisions
Module Set Code: C89MD
Stage: Three
Pre-requisite: Financial Accounting/Management Accounting (C88FR/C88MA) Degree(s) for which
• to examine that management accounting can provide in relation to organisational decision-making and performance management
Assessment Methods:
Method: Examination
Length: 2 hours
Weighting: 100%
4.3.3.10 Project Management
Module Set Code: C89PM
Stage: Three Pre-requisite: None Degree(s) for which
Mandatory:
None
Aims of Stand-Alone Module:
• to develop an appreciation of planning and control concepts in project management and their importance to an organisation’s competitive performance
• to give students and understanding and practical grounding in modern project management theory and methods
Assessment Methods:
Method: Examination
Length: 2 hours
Weighting: 100%
4.3.3.11 Taxation
Module Set Code: C89TA
Stage: Three Pre-requisite: None Degree(s) for which
Mandatory:
None
Aims of Stand-Alone Module:
• to provide a knowledge and understanding of the core, ongoing aspects of the UK Taxation system, of the distinctions between income and capital and between direct and indirect taxes
• to enable students to apply their knowledge in solving Taxation problems and computing Taxation liabilities
Assessment Methods:
Method: Examination
Length: 2 hours
Weighting: 100%