³Ô¹ÏÍø

Knowledge and Understanding

Knowledge and understanding:
On successful completion of the programme, students should be able to:
Year 1:
1. Use English effectively for academic study
2. Demonstrate the use of sources of information
3. Demonstrate a knowledge of the structures, functions, processes and cultures pertaining to a range of social organisations,
4. Demonstrate a knowledge of the external environment within which organizations operate, including the political, social, economic and technological contexts at both national and international levels
5. Obtain a basic foundation of the knowledge required to undertake study at a higher level in their chosen academic specialisation.

Years 2&3

1. Critically evaluate some of the contexts in which accounting operates (include the legal, ethical, social and natural environment; the accountancy profession; the business entity; the capital markets; the public sector)
2. Appropriately and correctly use 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
3. Demonstrate knowledge and understanding of some of the alternative technical languages and practices of accounting
4. Record and summarise transactions and other economic events; prepare financial statements; analyse the operations of business (for example, decision analysis, performance measurement and management control); complete financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks)
5. Critically evaluate contemporary theories and empirical evidence concerning accounting in at least one of its contexts (for example, accounting and capital markets; accounting and the firm; accounting and the public sector; accounting and society; accounting and sustainability)
6. Articulate theories and empirical evidence concerning financial management, risk and the operation of capital markets

Cognitive Skills

Cognitive (thinking) skills:
On successful completion of the programme, students should be able to:
Year 1:
1. Analyse problems, sifting the irrelevant from the relevant, and expressing the results in both written and oral forms
2. Evaluate proposed solutions using appropriate methods
3. Integrate knowledge and skills from various sources into a coherent whole, making appropriate abstractions
4. Synthesise arguments from underlying
premises to produce overall conclusions
5. Heightened awareness of differences in culture, historical context, values and political structures

Years 2 and 3
1. Critically evaluate arguments and evidence
2. Solve a variety of problems (structured/unstructured problems, when given complete/incomplete information).
3. Locate, extract and analyse data from multiple sources, including the acknowledgement and referencing of sources and apply such data in problem solving exercises.
4. Demonstrate the ability to learn independently and self-manage learning

Practical/Transferable Skills

Practical skills (subject specific):

1. Numeracy skills, including the ability to manipulate financial and other numerical data and to appreciate statistical concepts at an appropriate level
2. 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)
3. 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
4. An ability to work in groups, and other interpersonal skills, including oral as well as written presentation skills

Transferable skills (generic):
On successful completion of the programme, students should be able to demonstrate:

1. Data management skills
2. Communication skills: including presentation skills
3. Leadership and team-building skills
4. Time management skills
5. Decision-making and problem-solving skills
6. Life-long learning skills
7. Numeracy skills,
8. Skills in the use of CIT
9. Team working skills
10. Interpersonal skills
11. Adaptability/Flexibility