BSc (Hons) Applied Accounting - Oxford Brookes University, UK
Study Guide
1. INTRODUCTION
Students must be registered with Oxford Brookes University in order to be eligible for the Oxford Brookes University degree of BSc (Honours) in Applied Accounting.
Registration takes place automatically for those students who have indicated to ACCA that they wish to be opted in to the degree scheme.
Students not indicating on their initial registration form that they wish to be part of the scheme can opt in any time prior to attempting 2.4 + or 2.5 + or 2.6. Eligible students can write to the Oxford Brookes University BSc Administration requesting to be opted in or can enter their details via the E- business facility.
2. GRADUATE PROFILE
2.1 ENTRY REQUIREMENTS
Students holding recognised university entrance qualifications (two A Levels plus three GCSEs in five separate subjects including Maths and English or equivalent) will enter the degree at Part 1. Except for students graduating through the transitional arrangements (see Section 3.9), students with relevant and semi-relevant degrees will be able to claim exemptions from some of the papers of Part 1 and Part 2 up to a maximum of six papers, and provided the papers do not include any of the new papers 2.4, 2.5 or 2.6. Students studying for the ACCA qualification via the Mature Student Entry Route (MSER) are also eligible for the degree.
2.2 AIMS
One of the principle aims of the degree is to widen access to Oxford Brookes degrees enabling more students worldwide to work towards an Oxford Brookes degree.
Oxford Brookes University believes that the subject matter of accounting requires a vocational component which focuses specifically on those elements of knowledge, skills and attitudes necessary for effective job performance in this important area, and this degree aims to meet those needs.
A further aim of this degree is to ensure that Oxford Brookes University has an input into developing the professionally competent accountants and business advisors of the future.
2.3 GENERIC LEARNING OUTCOMES
On completing their course of study students will have demonstrated an ability to:
in the area of knowledge and understanding
i. describe and apply fundamental accounting concepts and principles to a range of business transactions and situations;
ii. critically evaluate accounting concepts and principles and their application in solutions to practical accounting problems;
iii. understand and apply the techniques, processes and procedures which are required to ensure the efficient and effective use and deployment of human resources;
iv. understand and apply the principles of corporate and business law, and the area of revenue law relating to businesses and their employees;
v. evaluate the audit process and its application for both external regulation and for business control and development for a range of organisations.
in the area of disciplinary and professional skills:
i. record financial information using double-entry bookkeeping techniques;
ii. prepare financial statements using a wide range of appropriate accounting techniques;
iii. appraise the performance and financial situation of organisations using a range of interpretative techniques; discuss the limitations of those techniques;
iv. select and apply appropriate management accounting and quantitative techniques to business planning, decision making and control;
v. communicate financial information to a variety of different audiences.
in the area of transferable skills:
i. analyse problems, identify critical factors, construct and select appropriate solutions;
ii. communicate logically and clearly verbal and numerical data in writing;
iii. apply study and time-management skills;
iv. produce an independently researched academic account of a business problem or question;
v. use (or understand the use of) information technology to record, manipulate and analyse financial data, and solve accounting problems.
3. COURSE REGULATIONS
3.1 CONDITIONS FOR ADMISSION
Applicants who meet the entry requirements and are registered with ACCA will be eligible for registration for the award of the Oxford Brookes BSc (Hons) in Applied Accounting.
Students currently registered with ACCA will be eligible for registration with Oxford Brookes University for the BSc (Hons) in Applied Accounting subject to the transition arrangements (see 3.9).
Students registering for the Oxford Brookes University degree may study in a variety of ways for the ACCA/Oxford Brookes University modules and for the Oxford Brookes University Research and Analysis Project. These study methods may include:
- Colleges offering ACCA courses leading to the Oxford Brookes University award.
- Correspondence or distance learning material which teaches to the ACCA syllabus and the Oxford Brookes University award.
No responsibility is taken by Oxford Brookes University for any of these study methods unless they are specifically recommended or approved by Oxford Brookes University.
A list of delivery centres and materials specifically recommended or approved by Oxford Brookes University will be available on the ACCA website, as this information becomes available.
3.2 ADMISSION WITH CREDIT
Subject to ACCA's Exemption regulations, applicants will be admitted with credit, or awarded exemption from a maximum of 240 credits.
3.3 EXAMINATION PROCEDURES
Examination procedures and Committees will be conducted by ACCA in accordance with its regulations.
3.4 EXTERNAL EXAMINERS
External Examiners will be appointed by Oxford Brookes and will attend ACCA Examination Review Board meetings. The duties and powers of the External Examiners will be in accordance with their rights and responsibilities as laid down for the time being by the Academic Regulations of the University.
3.5 OXFORD BROOKES EXAMINATION BOARD
Examination Board meetings, chaired by the Head of the Oxford Brookes Business School or his/her nominee, will be held to consider the award of BSc (Honours) in Applied Accounting. The Examination Board meetings will be attended by a minimum of two additional members of the Business School, normally including the Liaison Manager, and a minimum of one of the External Examiners.
3.6 CONDITIONS FOR PROGRESSION
ACCA's regulations in relation to progression will apply.
3.7 CONDITIONS FOR THE AWARD OF BSc (Hons) IN APPLIED ACCOUNTING
3.7.1 BASIC PRINCIPLES
To qualify for the award of BSc (Hons) in Applied Accounting, the candidate must, within 10 years of first registering, have:
- Passed the required papers in the ACCA/Brookes examinations (see 3.7.2.) or 3.9 for transition students
- Passed the Research and Analysis Project
- Candidates must have been registered with the ACCA throughout that period. Exceptionally, a student may be permitted to suspend registration for a determined period. However, to be eligible for the degree the required papers and the Research and Analysis Project must still be passed within 10 years of the initial registration for the Professional Examinations.
3.7.2 REQUIRED PAPERS
In determining the papers that need to be taken, three factors are taken into account:
- The learning covered by the paper
- The volume of study undertaken
- A requirement that at least one third of the degree-level study must be on an ACCA/Oxford Brookes scheme. This means that at least three papers under the Quality Control Procedures of Oxford Brookes University must be taken after May 2000.
For a student taking their first examination after September 2001, the papers required are Papers 1.1 to 1.3 and papers 2.1 to 2.6 of the new scheme. Papers 1.1, 1.2, 1.3, 2.1, 2.2 and 2.3 may be credited by ACCA/Oxford Brookes, but not papers 2.4, 2.5 or 2.6
3.7.3 EXISTING STUDENTS AND MEMBERS AND NEW STUDENTS SITTING EXAMINATIONS BEFORE SEPTEMBER 2001
For students who take their first papers before September 2001, transitional arrangements apply (see Section 3.9).
3.8 Honours classification
Apart from students graduating under the transitional arrangements, all students taking their first examinations after September 2001 will be awarded an Honours classification based on the average mark achieved in all ACCA papers passed in Parts 1 and 2 examinations, according to the following table:
| Average ACCA mark | Degree Classification | Oxford Brookes Average Mark |
| 66% or above | First Class | 70% and above |
| 58% - 65% | Second Class, first division | 60% - 69% |
| 54% - 57% | Second Class, second division | 50% - 59% |
| 50% - 53% | Third Class | 40% - 49% |
| Below 50% | Fail | Below 40% |
3.9 Transition arrangements
Transition arrangements apply to students who have taken and passed existing scheme papers to September 2001. The arrangements cover eligibility for an Oxford Brookes Degree and classification of the degree:
The regulations below relate to a student's situation prior to the June 2000 examinations session and assume subsequent completion of the Research and Analysis Project
| Students at Foundation Stage Students who prior to June 2000 have not completed ACCA examinations beyond the Foundation stage will be eligible for the degree |
Requirements
|
| Classification - Based on the average of the marks from paper 6 (or 2.6), paper 8 (or 2.4), paper 10 (or 2.5) and any new scheme papers needed to complete the first two parts of either scheme. | |
| Students at Certificate Stage Students who, prior to June 2000, have no passes at the Certificate stage or who have not passed papers 6 and 8 and have no conditional passes at Module E will be eligible for the degree. |
Requirements
|
| Classification - Based on the average of the marks from paper 6 (or 2.6), paper 8 (or 2.4), paper 10 (or 2.5) and any new scheme papers needed to complete the first two parts of either scheme. | |
| Students who, prior to June 2000, have passed paper 6, but not paper 8 and who have no conditional passes at Module E will be eligible for the degree. | Requirements
|
| Classification - Based on the average of the marks from the three papers of Module E, paper 8 (or 2.4) and any new scheme papers needed to complete the first two parts of either scheme. | |
| Students who, prior to June 2000, have passed paper 8 but not paper 6 and have no conditional passes at Module E will be eligible for the degree | Requirements
|
| Classification - Based on the average of the marks from the three papers of module E, paper 6 (or 2.6) and any new scheme papers needed to complete the first two parts of either scheme. | |
| Students who, prior to June 2000, have passes in papers 6 and 8 and have no conditional passes at Module E will be eligible for the degree | Requirements
|
| Classification - Based on the average of the marks from the three papers of module E and any new scheme papers needed to complete the first two parts of either scheme. | |
| Students at Professional Stage Students who, prior to June 2000, have not completed Module E and have no conditional passes in this Module will be eligible for the degree. |
Requirements
|
| Classification - Based on the average of the marks for the three papers of Module E and either any new scheme paper or paper 6 or 8 (passed at or after June 2000) which is needed to complete the first two parts of either scheme. | |
Any student who prior to the June 2000 examination session held conditional passes or exemptions at Module E or had completed Module E is not eligible to be awarded the degree.
The table shown in 3.8 will be used to convert the average mark calculated from the above into a degree classification.
3.10 EXCEPTIONAL CIRCUMSTANCES IN RELATION TO THE OXFORD BROOKES UNIVERSITY RESEARCH PROJECT
The University's Regulations for the review of and appeals against decisions of an Examination Committee will apply to students taking the Research and Analysis Project. Details of the regulations are available on the ACCA website.
Candidates may not ask for a review of the Examination Committee's decision based on a disagreement with the academic judgement of the Examiners.
Students in exceptional circumstances, e.g. illness, should delay submitting their projects until they are sure that their work is of an appropriate standard.
3.11 TERMINATION OF THE ACCA/OXFORD BROOKES AGREEMENT
The initial agreement will be valid for five years following signature. After this time, it will be renewed annually, for one-year periods, subject to either party giving one years' written notice to the other of an intention not to renew the agreement.
In the event of termination, both ACCA and the University will make every effort to ensure that the interests of all students enrolled on the programme are protected. In particular, ACCA, where requested by the University, shall continue to offer the programme to existing students enrolled at the date of termination, to the same standards as determined by and in accordance with the signed agreement, until the completion of their programme, including any additional periods required for extensions.
3.12 ALUMNI
All Oxford Brookes University graduates will be invited to join the Oxford Brookes University Alumni Society.
3.13 CHEATING
WARNING
Oxford Brookes University has very strict rules regarding cheating, plagiarism and syndication. These rules are designed to ensure that all students' work for assessment is actually the result of their individual effort, skills and knowledge and has not been produced by means that will give an unfair advantage over other students. These rules apply to both the examinations and the project.
All assessments are intended to determine the skills, abilities, understanding and knowledge of each of the individual students undertaking the assessment. Cheating is defined as obtaining an unfair academic advantage and any student found using any form of cheating, attempting to cheat or assisting someone else to cheat may be subject to disciplinary action in accordance with the University's Disciplinary Procedure. The University takes this issue very seriously and students have been expelled or had their degrees withheld for cheating in assessments. If you are having difficulty with your work it is important to seek help from your tutor rather than be tempted to use unfair means to gain marks. Do not risk losing your degree and all the work you have done.
The University's regulations define a number of different forms of cheating, although any form of cheating is strictly forbidden. These are:
- Submitting other people's work as your own - either with or without their knowledge. This includes copying in examinations; using notes or unauthorised materials in examinations
- Impersonation - taking an assessment on behalf of or pretending to be another student, or allowing another person to take an assessment on your behalf or pretend to be you
- Plagiarism - taking or using another person's thoughts, writings or inventions as your own. To avoid plagiarism you must make sure that quotations from whatever source must be clearly identified and attributed at the point where they occur in the text of your work by using one of the standard conventions for referencing.The Library has a leaflet about how to reference your work correctly and your tutor can also help you. It is not enough just to list sources in a bibliography at the end of your essay or dissertation if you do not acknowledge the actual quotations in the text. Neither is it acceptable to change some of the words or the order of sentences if, by failing to acknowledge the source properly, you give the impression that it is your own work
- Collusion - except where written instructions specify that work for assessment may be produced jointly and submitted as the work of more than one student, you must not collude with others to produce a piece of work jointly, copy or share another student's work or lend your work to another student in the reasonable knowledge that some or all of it will be copied
- Duplication - submitting work for assessment that is the same as, or broadly similar to, work submitted earlier for academic credit, without acknowledgement of the previous submission
- Falsification - the invention of data, its alteration, its copying from any other source, or otherwise obtaining it by unfair means, or inventing quotations and/or references.
