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Thinking of becoming an accountant? Or looking to develop your finance and business knowledge? Northumbria University’s BSc (Hons) Accounting course is about more than just numbers, it gives you fresh insights and a deeper understanding of financial information. And it’s your starting block for building a rewarding career. 

Complementing modules that combine key accounting theory with problem-based learning around real-world scenarios, the course offers an optional, year-long placement between your second and final years. It’s an opportunity well worth taking up to give your CV the edge with valuable experience – whether you’re interested in a training contract or role in industry accounting. And depending on the nature of the placement, this may count as the practice element you’ll need for full membership of the highly respected Association of Accounting Technicians. 

If it is the chartered accountant route that appeals, you’ll need to satisfy the requirements of professional accounting bodies. So we’ve designed our Accounting course with this in mind. Currently, our BSc (Hons) offers 42 individual exemptions across six of the world’s largest professional bodies. These mean you’ll be able to enter the job market with a good number of your professional qualifications already behind you. 

Northumbria University’s Accounting course is covered by the prestigious Association to Advance Collegiate Schools of Business (AACSB) accreditation for Newcastle Business School. 

Our professional but practical approach is also highly rated by students. Accounting has achieved an average of 91% overall for student satisfaction over the last six years in the NSS surveys. 

This programme is delivered entirely at QFBA in Qatar and is offered as Full Time mode of study only.

If you would like to apply or for further information please visit the QFBA website. For any specific queries relating directly to Northumbria please contact tne@northumbria.ac.uk.

Course Information

Level of Study
Undergraduate

Mode of Study
4 years

Location
Qatar

City
Qatar

Start
September

Fee Information

Module Information

Entry Requirements 2024/25

Standard Entry

For information on entry requirements please visit the QFBA website

If you’d like to receive the latest updates from Northumbria about our courses, events, finance & funding then enter your details below.

* At Northumbria we are strongly committed to protecting the privacy of personal data. To view the University’s Privacy Notice please click here

Modules

Module information is indicative and is reviewed annually therefore may be subject to change. Applicants will be informed if there are any changes.

AF4004 -

Introduction to Financial Accounting (20 Credits)

The aim of this module is to provide you with the skills and knowledge to be able go go into a business and apply various accounting techniques to assist a wide range of stakeholders, making a variety of decisions in relation to a business.

On completion of the module you will be able to use accounting techniques to design and monitor systems to collect, record and summarise business transactions and interpret results. You will be able to understand the nature and importance of stewardship. You will gain an introduction into the international regulation of accounting and accounting information. As well as being able to consider both the professional and business ethical dimensions of the information you will be providing. In particular you will consider:

• The accounting environment
• The processing of information
• The accounting system as a control mechanism
• The problems of profit measurement
• The different types of financial reporting
• Interpretation of financial statements and financial information

Completion of the course will ensure that you have the required knowledge to progress to the level 5 module FN9506 Corporate and Group Accounting.

More information

AF4005 -

Management Accounting & Analytics I (20 Credits)

In this module you will develop a fundamental understanding of the key analytical tools and techniques of management accounting. The module is designed to introduce you to the nature of management accounting and its role is supporting organisational decision making through descriptive and diagnostic analytics, considering issues such as big data analytics. Specifically the module with cover:

• Nature & purpose of Management Accounting
• Cost Classification and Accounting for Materials, Labour and Overheads
• Absorption and Marginal Costing
• Job, Order and Batch Costing
• Cost, Profit and Volume Analysis
• Budgeting Techniques
• Standard Costing Systems including Variance Analysis
• Short Term Decision Making
• Introduction to World Class Manufacturing (modern manufacturing)
• Ethics in the context of Management Accounting

Analytics and ethics in the context of Management Accounting will be a continued theme in the module, including corporate, social responsibility and accounting for sustainability.

On completing the module you will be able to correctly apply Management Accounting analytical techniques and use appropriate conclusions to support decision making in a business context. The module is an excellent grounding on which to continue your studies of Management Accounting for example progression to Management Accounting and Analytics II at level 5.

More information

BM9400 -

Business Analysis for Decision Making (20 Credits)

The module aims to provide you with the knowledge and skills of applying a variety of quantitative analytical tools to support business decision making. The module is delivered to you using weekly lectures and IT workshops, the workshops principally concentrate of the development of your spreadsheet skills and interpretation of the analysis undertaken.

Within this module, you will cover nine main topics:

• Index numbers
• Linear programming
• Correlation and Regression;
• Time Series Analysis;
• Data Presentation
• Measures of Central Tendency and Dispersion
• Probability and the Normal Distribution
• Questionnaire Design and Sampling

The module will lead you to the development of basic analytical skills and confidence in handling numeric data using a spreadsheet. In doing so, it will expose you to a wide range of quantitative techniques for use in modelling, analysis and interpretation of business problems. You will become aware of the role of modelling as an aid to business problem solving. Furthermore, you will gain an understanding of the role of MS Excel as an aid to data analysis and the development of various business problem solving models.

On completing the module you will be able to select and apply the appropriate business techniques to support business problem solving in a variety of situations. You will have developed relevant IT skills to support the theoretical material introduced throughout the module. You will create, use and design appropriate spreadsheet models as well as use appropriate supporting software.

More information

HR9405 -

Managing People at Work (20 Credits)

This module aims to provide you with an introduction to the foundation theory and practice of management. It encourages you to understand the principal challenges facing managers and will give you an overview of the key themes within organisational behaviour (OB). Through weekly lectures you will be introduced to principles of OB and explore the relationships between theory and practice. In weekly seminars you will apply your understanding of theories and relevant research findings to Human Resources (HR) practice related case studies and draw connections to your own experiences of work. Issues you will discuss in this module may vary in order to reflect contemporary circumstances. Topics include:

• Introduction to OB and links to HR practice
• (Rational) organisation structure and work design
• Managing diverse groups and effective teams
• Sex and gender in management
• Managing culture
• Perception and Personality
• Motivation/ Reward/ Performance
• Ethics/ Leadership/ Followership
• Politics and decision making in organisations
• Managing conflict and change

The module will lead you to develop your own understanding of managerial challenges and skills necessary to tackle them. You will be challenged to reflect on your learning and how OB theories and relevant research findings have impacted on you and your journey in becoming a practicing manager. On completing the module you will understand theoretical foundations of OB and its links to HR practice. You will further critically reflect on your own views of management and HR practice. Such reflection will lead and align with your further personal development studies ‘Employability and Career Planning’ (HR9508) and ‘Human Resource Management’ (HR9510).

More information

NX9410 -

Building Business Practice (20 Credits)

This module aims to provide you with the skills and abilities to tackle real life business problems and projects. These problems and research projects will be appropriate to your specific programme of study and will result in an extensive and flexible knowledge base.

There are six main focus areas based on:

An ability to demonstrate and apply an understanding of relevant theory from your professional /academic area where appropriate
Group Work skills (Team work)
Research Skills (Information Literacy)
Problem Solving Skills (Project Management)
Communication Skills
Self-Directed Learning.

On completion of this module you will have developed effective problem-solving skills, become an effective collaborator and team player and further developed self-directed, lifelong learning skills.

More information

SM9411 -

Global Business Environment (20 Credits)

The module is comprised of three blocks of material. The three blocks are:

Globalisation
This block will cover topics such as the process of globalisation, barriers to globalisation, the benefits and costs of globalisation for business,
international trade, analysis of the external business environment, corporate social responsibility issues in the global economy, etc.
Economics
This block will focus on the market forces of supply and demand, supply and demand elasticity, government policy, gross domestic product (GDP),
the consumer price index, a macroeconomic theory of the open economy, etc.
Economic Competitiveness
Topics covered in this block include foreign market entry modes, process of foreign direct investment, analytical frameworks for assessing national
competitiveness, the risk assessment for business decisions, etc.

At the end of the module you will be able to:

1. Identify and describe the main features, trends & influences of the global business environment on international organisations.
2. Analyse various global and/or international business contexts and how these affect the strategic development of industries, markets and organisations.
3. Apply basic macro-economic theory in an international business environment and use economic analysis to examine major social and economic issues in the UK and beyond.

More information

AF5005 -

Applied Taxation (20 Credits)

The module will introduce you to the subject of taxation. You will learn about the underlying principles and technical areas of taxation as they affect individuals and businesses.

You will study five areas of taxation or equivalent

• Income tax

Topics include : the tax computation, adjustment to profit, capital allowances, basis of assessment, employment income, treatment of pension contributions, property income, trading losses, and partnerships

• Corporation tax

Topics include: calculation of the corporation tax liability and the treatment of losses

• Value added tax

Topics include : the scope of VAT, registration and deregistration, the tax point, a VAT invoice, output tax and input tax computational issues, types of supplies and VAT schemes

• Capital gains tax

Topics include: calculation of gains and losses, part disposals, chattels and wasting assets, shares and securities, principal private residence and reliefs

• Inheritance tax

Topics include: chargeable lifetime transfers, exempt transfers and potentially exempt transfers, lifetime tax and tax payable upon death

You will also study National Insurance Contribution liabilities for both the self-employed and employees; compliance matters in respect of each of the five taxes above; tax avoidance v tax evasion; and professional ethics.

More information

AF5006 -

Corporate and Group Accounting (20 Credits)

This module will enable you to develop your knowledge and understanding of International Financial Reporting Standards (IFRS). The module builds on your previous financial accounting studies.

You will begin by studying the regulatory and conceptual frameworks and you will gain an understanding of how these inform the standard setting process. You will also gain an awareness of professional and ethical issues surrounding corporate reporting.

The module covers financial reporting for both single entities and groups. You will study the following international accounting standards:

IAS1 Preparation of financial statements
IAS2 Inventories
IAS7 Statement of cash flows
IAS12 Income taxes
IAS16 Property, plant and equipment
IAS17 Leases
IAS28 Investments in associates
IAS33 Earnings per share
IAS36 Impairments
IAS37 Provisions, contingent liabilities and contingent assets
IAS38 Intangible assets
IFRS3 Business combinations
IFRS15 Revenue from contracts with customers

This list of standards will be updated periodically.

Finally, you will learn how to analyse and interpret a set of financial statements

On completion of this module you will have gained a thorough understanding of financial reporting and will have developed practical accounting skills which will be of particular benefit to those looking to pursue a career in accounting.

More information

AF5018 -

Management Accounting and Analytics II (20 Credits)

On this module you will build on the knowledge you acquired studying Management Accounting and Analytics 1 and be introduced to more advanced management accounting concepts and analytical techniques that support decision making. The module encompasses the descriptive, diagnostic and predictive analytical role of the management accountant including a look at analytics of big data.

Specifically you will cover:
• Advanced variance analysis,
• Activity based costing and management,
• Behavioural aspects of budgeting,
• Performance management including balanced scorecards,
• Capital investment appraisal,
• Throughput accounting,
• Strategic Cost Management,
• Limiting factor analysis,
• Pricing decisions, transfer pricing,
• Learning curves,
• Decision trees
• Ethics and the Management Accountant
• The Impact of Big Data, Analytics and associated technologies

On completing the module you will be able to select and apply appropriate techniques to provide information to aid a business in the decision making process. You will be able to consider this information within a strategic and ethical context and be able to make appropriate recommendations to a company. You will have developed relevant analytical skills to support the theoretical material introduced throughout this module.

More information

HR9508 -

Employability & Career Planning (Core,20 Credits)

This module gives you the skills and knowledge you need to successfully obtain an undergraduate placement and/or a graduate-level role when you leave university. It is specifically concerned with your employability and therefore includes opportunities each week to practice and develop skills in a safe and supportive environment. You will study a number of important topics such as career planning, writing CVs, cover letters and application forms, psychometric testing, competency-based interviews, assessment centres and current trends in recruitment and selection practice, including use of social media. When you complete this module, you will have the skills, ability, and confidence to make an impactful application to any employer. The module also supports you if you have a compulsory year abroad as part of your programme.

More information

LW5000 -

Business Law for Accountants (20 Credits)

You will develop a basic understanding of core legal principles and key aspects of Business Law appropriate to your area of study. The core legal principles will be taught including the course of four main subject areas;

• Contract Law, including the formation of a legal contract, the differences between terms in a contract and remedies for breach of contract,
• Sale of Goods and Supply of Services,
• Employment Law, including principles of employment contracts, duties of employers and employees, discrimination and dismissal; and
• Tort Law, including principles of negligence, vicarious liability, product liability, occupier’s liability together with nuisance.

The second half of the module will build upon these core legal principles so that you develop a more bespoke understanding of Business Law and practice. This will cover nine specific topics;

• Legal Forms of Business Association,
• Formation of a Company,
• Directors, including appointment, removal, service contracts and legal duties,
• Shareholders, including types of shares and the split between ownership and control,
• Company Procedure, including the types of resolutions to be passed and meeting procedures,
• Raising Capital through equity and debt,
• Company Accounting Requirements and Auditors,
• Corporate Insolvency, and
• Financial Crime, in the form of money laundering and bribery.

Through studying these substantive topics, you will gain an overall understanding of how the UK legal system or local equivalent operates and the inter-relationship between statute law and common law.

More information

NX9523 -

Business Professional Practice (20 Credits)

This module aims to prepare you for your future studies at Level 6 and work-based learning. It focuses on developing your skills and abilities to critically assess, analyse and manage business-based problems and projects, with emphasis on a range of business models

The module will focus on specific discipline areas to support demonstration of understanding and application of relevant theory from your professional/academic area as appropriate. There also will be some opportunities to consider broader contemporary challenges for organisations in responding to changing practices of responsible and sustainable management.

On completion of the module you will have enhanced your problem-solving skills and will be able to manage complex projects. By focusing on advanced group and team working skills, research and complex problem solving skills, project management, communication skills and self-directed learning, you will also develop employability and leadership attributes, including set direction, engage, drive, collaborate, learn, innovate and act with integrity.

More information

NX9525 -

Newcastle Business School Work Placement Year (Optional,120 Credits)

The Work Placement Year module is a full year 120 credit module available on degree courses which include a work placement year which is taken as an additional year of study between levels 5 and 6. The placement consists of 48 weeks of full time work experience in a host organisation which is relevant to your studies.

The placement is an important element of your course structure and it will provide you with the opportunity to:

• Experience the environment of a real workplace which will help you decide the type of career you would like to follow after graduation
• Develop your organisational and interpersonal skills required to enable you to work efficiently as a member of a team
• Acquire and develop relevant technical skills associated with the nature of your work
• Identify, analyse and discuss with experienced practitioners how theoretical concepts are adapted and applied to suit practical requirements
• Apply knowledge that will help you to plan and evaluate future study and career development.


This is a Pass/Fail module and so does not contribute to your degree classification. When taken and passed, however, the Placement Year is recognised in your transcript as a 120 credit Work Placement Module and on your degree certificate in the format “Degree title (with Work Placement Year)”. The learning and teaching on your placement will be recorded in the training agreement signed by you, the placement provider, and the University.

More information

NX9526 -

Newcastle Business School Study Abroad Year (Optional,120 Credits)

The Study Abroad Year module is a full year 120 credit module which is available on degree courses which include a study abroad year which is taken as an additional year of study between levels 5 and 6. You will undertake a year abroad at a partner university equivalent to 120 UK credits.

The study abroad placement is an important element of your course structure and gives you access to modules from your discipline taught in a different learning culture and so broadens your overall experience of learning. At the end of the module you will have adapted to and appreciated a different cultural and learning environment and developed ability. You will have developed your interpersonal and intercultural communication skills as a result of your learning in an international environment.

This is a Pass/Fail module and so does not contribute to your degree classification. When taken and passed, however, the Study Abroad Year is recognised in your transcript as a 120 credit Study Abroad Module and on your degree certificate in the format “Degree title (with Study Abroad Year)”. The learning and teaching on your study abroad placement will be dependent on the partner and will be recorded in the learning agreement signed by you, the host University, and the University.

More information

AF6008 -

Auditing (20 Credits)

On this module, you will be taught holistically to represent the ‘real life’ scenarios that are faced within the audit profession. Topics are viewed and taught as interrelated concepts, with the ethical principles of auditors (Accountability, Integrity, Objectivity, Independence, Competence and Rigour, Judgement, Confidentiality) underpinning the module content (Flint’s postulates). The following high level topics are covered during the module:

Audit in Context
What is the role, purpose and value of audit? What does the audit report say? What is the role of the audit profession and what are the key professional ethical guidelines? What are the statutory rules governing audit?

Audit Ethics
How does the nature of the audit business impact on audit ethics?
How does audit regulation promote or comprise confidence in audit ethics?
Why do audit ethics matter?
Threats to audit independence
Role of audit ethics in assuring audit quality

Audit Process
The identification of audit risk from knowledge of the business and the control environment. Planning the audit assignment
Analysis of Business Risk and application to the audit
Assessment of Risk Management and Internal Control
The nature of audit evidence and the methods of collection including sampling, analytical review and auditing accounting estimates
Critical appraisal of audit evidence techniques
The audit of going concern
Formulating and reporting an audit opinion

Current Issues in Auditing
The development of audit and the problems of independence
Critical appraisal of audit standards
Audit liability and its impact on the value of audit
The role of audit in corporate governance - internal audit, external audit and the audit committee
Role of audit in detection and prevention of fraud
Audit and society (Power, 1997, 2000, 2007), and the continued ‘audit expectation’ gap considering the impact of crises (Humphrey, Kausar and Loft, 2011).

More information

AF6009 -

Contemporary Issues in Financial Reporting (20 Credits)

You will learn to critically appraise, understand and apply a range of International Financial Reporting Standards (IFRS). The purpose of this module is for you to learn about a select number of standards in detail. In many cases this involves looking beyond the technical computational elements of the standard, instead focusing on areas of the standards which require the judgement of a professional accountant. The following standards will be covered in the module:

• IAS38 - Intangible Assets
• IAS32 / IFRS 9 - Financial Instruments
• IFRS13 - Fair Value
• IFRS15 - Revenue Recognition from Contracts with Customers
• IAS19 - Employee Benefits

In addition to the accounting standards mentioned above you will learn about some of the contemporary issues in financial reporting, these include:

• Corporate Governance and Compliance
• Integrated Reporting
• Sustainability and Carbon Accounting
• Responsible Financial Accounting
• Harmonisation
• Forensic Accounting and Fraud

You will be assessed by means of an examination and a continuous professional development (CPD) event. The examination will consist of a combination on computational, discursive, case-study and essay based questions. The CPD event is a simulated workshop where you will be required to present (in a group) on a contemporary topic in financial reporting. This will involve you carrying out research on a topic and being able to find innovative and interesting ways to disseminate that research to your peers during the workshop. This event builds your professional skills in a number of ways; researching, delivery of contemporary financial reporting content and innovate use of technology.

More information

AF6021 -

Financial Appraisal, Risk and Value Management (20 Credits)

The module aims to provide you with the knowledge and skills of applying a variety of investment appraisal tools to support decision making in corporate finance. We also examine the notion of risk and value management in the context of large publicly owned organisations. All financial techniques which you will study as part of this module will be illustrated in practical terms. The module is delivered to you using weekly lectures and seminars.


Within this module, you will cover 9 main topics:

• Drivers of Corporate Value
• NPV sensitivity analysis
• Calculations of cost of equity and debt
• Capital structure and cost of capital
• Share valuations
• Dividend policy
• Market efficiency
• Introduction to portfolio theory
• Corporate cash holdings

The module will lead you to the development of basic analytical skills and confidence in handling numeric data using both mathematical derivations and Excel. In doing so, it will expose you to a wide range of financial techniques for use in analysis and interpretation of investment appraisal problems. You will become aware of the role of financial manager in the context of large publically owned organisations.

On completing the module you will be able to select and apply the appropriate financial techniques to support financial appraisal and decision making in a variety of situations. You will have developed relevant numerical skills to support the theoretical material introduced throughout the module. You will create, use and design appropriate spreadsheet models which directly relate to the concepts studied.

More information

NX9625 -

Dissertation (Optional,40 Credits)

The dissertation module aims to equip you with the necessary intellectual and practical skills for undertaking an individual student-led, ethical investigation into an applied business (or the named degree) problem or issue. In addition, the dissertation aims to equip you with key transferable, employability skills, including: time management, project management, communication (written and verbal), negotiation, persuasion and influence, discovery, initiative, creativity and innovation in problem-solving, analysis.

The module is student-led but you are supported by, initially, weekly lectures and seminar-workshops which provide an introduction to undertaking Business-Management research followed by one-to-one or small-group supervision meetings.
The lectures and seminar-workshops will cover the following topics:
1. Developing a research aim/question (focusing and scoping the research)
2. Developing a literature review
3. Writing a research proposal
4. Researching ethically
5. Quantitative research techniques
6. Qualitative research techniques
7. Quantitative analysis techniques
8. Qualitative analysis techniques

Upon completion of the module you will be able to:
1. Conduct independent and ethical academic research involving the application and critical evaluation of appropriate theories and models,
2. Engage critically with relevant literature to establish a framework in which to analyse and synthesise the results of your primary or secondary research
3. Generate / collect relevant primary or secondary data using an appropriate and justified method
4. Analyse your data using an appropriate and justified method of analysis
5. Recognise the ethical implications of your work
6. Critically evaluate the source of your data and the method you adopted

More information

NX9626 -

Undergraduate Consultancy Project (Optional,40 Credits)

The module aims to provide you with an opportunity to integrate the knowledge acquired during the programme and apply this to a consultancy project for a real organisation. This consultancy project provides a vehicle for participants to develop and demonstrate key employability skills, to relate theory to practice, and to undertake a significant piece of assessed work commensurate with a capstone module.

You will work on behalf of an external organisation, which has identified a business problem or question, requiring a solution, working in small group of typically 4 individuals (you will select their own team members), participating in group and individual activities. The host organisation will provide a project briefing, and review; students will be supported by appropriate academic input and guidance from Newcastle Business School in the form of a mentor and via the Business Clinic.

More information

SM9636 -

Strategic Management for Sustainable Leadership (20 Credits)

1. How strategic recommendations are likely to be evaluated by various stakeholder groups that place a different interpretation on the measurement of business success.
2. Understanding the concepts and frameworks of Endogenous Strategy that apply to a company’s Capabilities, Competences and Resources.
3. How to synthesise key concepts in the Resource-based View of Strategy (RBV) and apply them to companies in competitive markets.
4. How Sustained Competitive Advantage (SCA) can be achieved and maintained in an era of finite resources and increasing demand for sustainability.
5. How Innovation can be managed and applied to Products, Processes, Business Models and Sustainability.
6. How Sustainability can be incorporated into successful Strategy Formulation, Strategic Implementation, and Business Model Innovation.
7. How Leadership impacts upon strategic decision making.
8. Understanding how the concepts of Sustainability and Corporate Social Responsibility can be applied to meet the challenges of Ethical Business Management in the future.
9. How to successfully write compelling and influential strategic briefing documents based around the structure adopted by this module.

More information

Modules

Module information is indicative and is reviewed annually therefore may be subject to change. Applicants will be informed if there are any changes.

AF4004 -

Introduction to Financial Accounting (20 Credits)

The aim of this module is to provide you with the skills and knowledge to be able go go into a business and apply various accounting techniques to assist a wide range of stakeholders, making a variety of decisions in relation to a business.

On completion of the module you will be able to use accounting techniques to design and monitor systems to collect, record and summarise business transactions and interpret results. You will be able to understand the nature and importance of stewardship. You will gain an introduction into the international regulation of accounting and accounting information. As well as being able to consider both the professional and business ethical dimensions of the information you will be providing. In particular you will consider:

• The accounting environment
• The processing of information
• The accounting system as a control mechanism
• The problems of profit measurement
• The different types of financial reporting
• Interpretation of financial statements and financial information

Completion of the course will ensure that you have the required knowledge to progress to the level 5 module FN9506 Corporate and Group Accounting.

More information

AF4005 -

Management Accounting & Analytics I (20 Credits)

In this module you will develop a fundamental understanding of the key analytical tools and techniques of management accounting. The module is designed to introduce you to the nature of management accounting and its role is supporting organisational decision making through descriptive and diagnostic analytics, considering issues such as big data analytics. Specifically the module with cover:

• Nature & purpose of Management Accounting
• Cost Classification and Accounting for Materials, Labour and Overheads
• Absorption and Marginal Costing
• Job, Order and Batch Costing
• Cost, Profit and Volume Analysis
• Budgeting Techniques
• Standard Costing Systems including Variance Analysis
• Short Term Decision Making
• Introduction to World Class Manufacturing (modern manufacturing)
• Ethics in the context of Management Accounting

Analytics and ethics in the context of Management Accounting will be a continued theme in the module, including corporate, social responsibility and accounting for sustainability.

On completing the module you will be able to correctly apply Management Accounting analytical techniques and use appropriate conclusions to support decision making in a business context. The module is an excellent grounding on which to continue your studies of Management Accounting for example progression to Management Accounting and Analytics II at level 5.

More information

BM9400 -

Business Analysis for Decision Making (20 Credits)

The module aims to provide you with the knowledge and skills of applying a variety of quantitative analytical tools to support business decision making. The module is delivered to you using weekly lectures and IT workshops, the workshops principally concentrate of the development of your spreadsheet skills and interpretation of the analysis undertaken.

Within this module, you will cover nine main topics:

• Index numbers
• Linear programming
• Correlation and Regression;
• Time Series Analysis;
• Data Presentation
• Measures of Central Tendency and Dispersion
• Probability and the Normal Distribution
• Questionnaire Design and Sampling

The module will lead you to the development of basic analytical skills and confidence in handling numeric data using a spreadsheet. In doing so, it will expose you to a wide range of quantitative techniques for use in modelling, analysis and interpretation of business problems. You will become aware of the role of modelling as an aid to business problem solving. Furthermore, you will gain an understanding of the role of MS Excel as an aid to data analysis and the development of various business problem solving models.

On completing the module you will be able to select and apply the appropriate business techniques to support business problem solving in a variety of situations. You will have developed relevant IT skills to support the theoretical material introduced throughout the module. You will create, use and design appropriate spreadsheet models as well as use appropriate supporting software.

More information

HR9405 -

Managing People at Work (20 Credits)

This module aims to provide you with an introduction to the foundation theory and practice of management. It encourages you to understand the principal challenges facing managers and will give you an overview of the key themes within organisational behaviour (OB). Through weekly lectures you will be introduced to principles of OB and explore the relationships between theory and practice. In weekly seminars you will apply your understanding of theories and relevant research findings to Human Resources (HR) practice related case studies and draw connections to your own experiences of work. Issues you will discuss in this module may vary in order to reflect contemporary circumstances. Topics include:

• Introduction to OB and links to HR practice
• (Rational) organisation structure and work design
• Managing diverse groups and effective teams
• Sex and gender in management
• Managing culture
• Perception and Personality
• Motivation/ Reward/ Performance
• Ethics/ Leadership/ Followership
• Politics and decision making in organisations
• Managing conflict and change

The module will lead you to develop your own understanding of managerial challenges and skills necessary to tackle them. You will be challenged to reflect on your learning and how OB theories and relevant research findings have impacted on you and your journey in becoming a practicing manager. On completing the module you will understand theoretical foundations of OB and its links to HR practice. You will further critically reflect on your own views of management and HR practice. Such reflection will lead and align with your further personal development studies ‘Employability and Career Planning’ (HR9508) and ‘Human Resource Management’ (HR9510).

More information

NX9410 -

Building Business Practice (20 Credits)

This module aims to provide you with the skills and abilities to tackle real life business problems and projects. These problems and research projects will be appropriate to your specific programme of study and will result in an extensive and flexible knowledge base.

There are six main focus areas based on:

An ability to demonstrate and apply an understanding of relevant theory from your professional /academic area where appropriate
Group Work skills (Team work)
Research Skills (Information Literacy)
Problem Solving Skills (Project Management)
Communication Skills
Self-Directed Learning.

On completion of this module you will have developed effective problem-solving skills, become an effective collaborator and team player and further developed self-directed, lifelong learning skills.

More information

SM9411 -

Global Business Environment (20 Credits)

The module is comprised of three blocks of material. The three blocks are:

Globalisation
This block will cover topics such as the process of globalisation, barriers to globalisation, the benefits and costs of globalisation for business,
international trade, analysis of the external business environment, corporate social responsibility issues in the global economy, etc.
Economics
This block will focus on the market forces of supply and demand, supply and demand elasticity, government policy, gross domestic product (GDP),
the consumer price index, a macroeconomic theory of the open economy, etc.
Economic Competitiveness
Topics covered in this block include foreign market entry modes, process of foreign direct investment, analytical frameworks for assessing national
competitiveness, the risk assessment for business decisions, etc.

At the end of the module you will be able to:

1. Identify and describe the main features, trends & influences of the global business environment on international organisations.
2. Analyse various global and/or international business contexts and how these affect the strategic development of industries, markets and organisations.
3. Apply basic macro-economic theory in an international business environment and use economic analysis to examine major social and economic issues in the UK and beyond.

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AF5005 -

Applied Taxation (20 Credits)

The module will introduce you to the subject of taxation. You will learn about the underlying principles and technical areas of taxation as they affect individuals and businesses.

You will study five areas of taxation or equivalent

• Income tax

Topics include : the tax computation, adjustment to profit, capital allowances, basis of assessment, employment income, treatment of pension contributions, property income, trading losses, and partnerships

• Corporation tax

Topics include: calculation of the corporation tax liability and the treatment of losses

• Value added tax

Topics include : the scope of VAT, registration and deregistration, the tax point, a VAT invoice, output tax and input tax computational issues, types of supplies and VAT schemes

• Capital gains tax

Topics include: calculation of gains and losses, part disposals, chattels and wasting assets, shares and securities, principal private residence and reliefs

• Inheritance tax

Topics include: chargeable lifetime transfers, exempt transfers and potentially exempt transfers, lifetime tax and tax payable upon death

You will also study National Insurance Contribution liabilities for both the self-employed and employees; compliance matters in respect of each of the five taxes above; tax avoidance v tax evasion; and professional ethics.

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AF5006 -

Corporate and Group Accounting (20 Credits)

This module will enable you to develop your knowledge and understanding of International Financial Reporting Standards (IFRS). The module builds on your previous financial accounting studies.

You will begin by studying the regulatory and conceptual frameworks and you will gain an understanding of how these inform the standard setting process. You will also gain an awareness of professional and ethical issues surrounding corporate reporting.

The module covers financial reporting for both single entities and groups. You will study the following international accounting standards:

IAS1 Preparation of financial statements
IAS2 Inventories
IAS7 Statement of cash flows
IAS12 Income taxes
IAS16 Property, plant and equipment
IAS17 Leases
IAS28 Investments in associates
IAS33 Earnings per share
IAS36 Impairments
IAS37 Provisions, contingent liabilities and contingent assets
IAS38 Intangible assets
IFRS3 Business combinations
IFRS15 Revenue from contracts with customers

This list of standards will be updated periodically.

Finally, you will learn how to analyse and interpret a set of financial statements

On completion of this module you will have gained a thorough understanding of financial reporting and will have developed practical accounting skills which will be of particular benefit to those looking to pursue a career in accounting.

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AF5018 -

Management Accounting and Analytics II (20 Credits)

On this module you will build on the knowledge you acquired studying Management Accounting and Analytics 1 and be introduced to more advanced management accounting concepts and analytical techniques that support decision making. The module encompasses the descriptive, diagnostic and predictive analytical role of the management accountant including a look at analytics of big data.

Specifically you will cover:
• Advanced variance analysis,
• Activity based costing and management,
• Behavioural aspects of budgeting,
• Performance management including balanced scorecards,
• Capital investment appraisal,
• Throughput accounting,
• Strategic Cost Management,
• Limiting factor analysis,
• Pricing decisions, transfer pricing,
• Learning curves,
• Decision trees
• Ethics and the Management Accountant
• The Impact of Big Data, Analytics and associated technologies

On completing the module you will be able to select and apply appropriate techniques to provide information to aid a business in the decision making process. You will be able to consider this information within a strategic and ethical context and be able to make appropriate recommendations to a company. You will have developed relevant analytical skills to support the theoretical material introduced throughout this module.

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HR9508 -

Employability & Career Planning (Core,20 Credits)

This module gives you the skills and knowledge you need to successfully obtain an undergraduate placement and/or a graduate-level role when you leave university. It is specifically concerned with your employability and therefore includes opportunities each week to practice and develop skills in a safe and supportive environment. You will study a number of important topics such as career planning, writing CVs, cover letters and application forms, psychometric testing, competency-based interviews, assessment centres and current trends in recruitment and selection practice, including use of social media. When you complete this module, you will have the skills, ability, and confidence to make an impactful application to any employer. The module also supports you if you have a compulsory year abroad as part of your programme.

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LW5000 -

Business Law for Accountants (20 Credits)

You will develop a basic understanding of core legal principles and key aspects of Business Law appropriate to your area of study. The core legal principles will be taught including the course of four main subject areas;

• Contract Law, including the formation of a legal contract, the differences between terms in a contract and remedies for breach of contract,
• Sale of Goods and Supply of Services,
• Employment Law, including principles of employment contracts, duties of employers and employees, discrimination and dismissal; and
• Tort Law, including principles of negligence, vicarious liability, product liability, occupier’s liability together with nuisance.

The second half of the module will build upon these core legal principles so that you develop a more bespoke understanding of Business Law and practice. This will cover nine specific topics;

• Legal Forms of Business Association,
• Formation of a Company,
• Directors, including appointment, removal, service contracts and legal duties,
• Shareholders, including types of shares and the split between ownership and control,
• Company Procedure, including the types of resolutions to be passed and meeting procedures,
• Raising Capital through equity and debt,
• Company Accounting Requirements and Auditors,
• Corporate Insolvency, and
• Financial Crime, in the form of money laundering and bribery.

Through studying these substantive topics, you will gain an overall understanding of how the UK legal system or local equivalent operates and the inter-relationship between statute law and common law.

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NX9523 -

Business Professional Practice (20 Credits)

This module aims to prepare you for your future studies at Level 6 and work-based learning. It focuses on developing your skills and abilities to critically assess, analyse and manage business-based problems and projects, with emphasis on a range of business models

The module will focus on specific discipline areas to support demonstration of understanding and application of relevant theory from your professional/academic area as appropriate. There also will be some opportunities to consider broader contemporary challenges for organisations in responding to changing practices of responsible and sustainable management.

On completion of the module you will have enhanced your problem-solving skills and will be able to manage complex projects. By focusing on advanced group and team working skills, research and complex problem solving skills, project management, communication skills and self-directed learning, you will also develop employability and leadership attributes, including set direction, engage, drive, collaborate, learn, innovate and act with integrity.

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NX9525 -

Newcastle Business School Work Placement Year (Optional,120 Credits)

The Work Placement Year module is a full year 120 credit module available on degree courses which include a work placement year which is taken as an additional year of study between levels 5 and 6. The placement consists of 48 weeks of full time work experience in a host organisation which is relevant to your studies.

The placement is an important element of your course structure and it will provide you with the opportunity to:

• Experience the environment of a real workplace which will help you decide the type of career you would like to follow after graduation
• Develop your organisational and interpersonal skills required to enable you to work efficiently as a member of a team
• Acquire and develop relevant technical skills associated with the nature of your work
• Identify, analyse and discuss with experienced practitioners how theoretical concepts are adapted and applied to suit practical requirements
• Apply knowledge that will help you to plan and evaluate future study and career development.


This is a Pass/Fail module and so does not contribute to your degree classification. When taken and passed, however, the Placement Year is recognised in your transcript as a 120 credit Work Placement Module and on your degree certificate in the format “Degree title (with Work Placement Year)”. The learning and teaching on your placement will be recorded in the training agreement signed by you, the placement provider, and the University.

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NX9526 -

Newcastle Business School Study Abroad Year (Optional,120 Credits)

The Study Abroad Year module is a full year 120 credit module which is available on degree courses which include a study abroad year which is taken as an additional year of study between levels 5 and 6. You will undertake a year abroad at a partner university equivalent to 120 UK credits.

The study abroad placement is an important element of your course structure and gives you access to modules from your discipline taught in a different learning culture and so broadens your overall experience of learning. At the end of the module you will have adapted to and appreciated a different cultural and learning environment and developed ability. You will have developed your interpersonal and intercultural communication skills as a result of your learning in an international environment.

This is a Pass/Fail module and so does not contribute to your degree classification. When taken and passed, however, the Study Abroad Year is recognised in your transcript as a 120 credit Study Abroad Module and on your degree certificate in the format “Degree title (with Study Abroad Year)”. The learning and teaching on your study abroad placement will be dependent on the partner and will be recorded in the learning agreement signed by you, the host University, and the University.

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AF6008 -

Auditing (20 Credits)

On this module, you will be taught holistically to represent the ‘real life’ scenarios that are faced within the audit profession. Topics are viewed and taught as interrelated concepts, with the ethical principles of auditors (Accountability, Integrity, Objectivity, Independence, Competence and Rigour, Judgement, Confidentiality) underpinning the module content (Flint’s postulates). The following high level topics are covered during the module:

Audit in Context
What is the role, purpose and value of audit? What does the audit report say? What is the role of the audit profession and what are the key professional ethical guidelines? What are the statutory rules governing audit?

Audit Ethics
How does the nature of the audit business impact on audit ethics?
How does audit regulation promote or comprise confidence in audit ethics?
Why do audit ethics matter?
Threats to audit independence
Role of audit ethics in assuring audit quality

Audit Process
The identification of audit risk from knowledge of the business and the control environment. Planning the audit assignment
Analysis of Business Risk and application to the audit
Assessment of Risk Management and Internal Control
The nature of audit evidence and the methods of collection including sampling, analytical review and auditing accounting estimates
Critical appraisal of audit evidence techniques
The audit of going concern
Formulating and reporting an audit opinion

Current Issues in Auditing
The development of audit and the problems of independence
Critical appraisal of audit standards
Audit liability and its impact on the value of audit
The role of audit in corporate governance - internal audit, external audit and the audit committee
Role of audit in detection and prevention of fraud
Audit and society (Power, 1997, 2000, 2007), and the continued ‘audit expectation’ gap considering the impact of crises (Humphrey, Kausar and Loft, 2011).

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AF6009 -

Contemporary Issues in Financial Reporting (20 Credits)

You will learn to critically appraise, understand and apply a range of International Financial Reporting Standards (IFRS). The purpose of this module is for you to learn about a select number of standards in detail. In many cases this involves looking beyond the technical computational elements of the standard, instead focusing on areas of the standards which require the judgement of a professional accountant. The following standards will be covered in the module:

• IAS38 - Intangible Assets
• IAS32 / IFRS 9 - Financial Instruments
• IFRS13 - Fair Value
• IFRS15 - Revenue Recognition from Contracts with Customers
• IAS19 - Employee Benefits

In addition to the accounting standards mentioned above you will learn about some of the contemporary issues in financial reporting, these include:

• Corporate Governance and Compliance
• Integrated Reporting
• Sustainability and Carbon Accounting
• Responsible Financial Accounting
• Harmonisation
• Forensic Accounting and Fraud

You will be assessed by means of an examination and a continuous professional development (CPD) event. The examination will consist of a combination on computational, discursive, case-study and essay based questions. The CPD event is a simulated workshop where you will be required to present (in a group) on a contemporary topic in financial reporting. This will involve you carrying out research on a topic and being able to find innovative and interesting ways to disseminate that research to your peers during the workshop. This event builds your professional skills in a number of ways; researching, delivery of contemporary financial reporting content and innovate use of technology.

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AF6021 -

Financial Appraisal, Risk and Value Management (20 Credits)

The module aims to provide you with the knowledge and skills of applying a variety of investment appraisal tools to support decision making in corporate finance. We also examine the notion of risk and value management in the context of large publicly owned organisations. All financial techniques which you will study as part of this module will be illustrated in practical terms. The module is delivered to you using weekly lectures and seminars.


Within this module, you will cover 9 main topics:

• Drivers of Corporate Value
• NPV sensitivity analysis
• Calculations of cost of equity and debt
• Capital structure and cost of capital
• Share valuations
• Dividend policy
• Market efficiency
• Introduction to portfolio theory
• Corporate cash holdings

The module will lead you to the development of basic analytical skills and confidence in handling numeric data using both mathematical derivations and Excel. In doing so, it will expose you to a wide range of financial techniques for use in analysis and interpretation of investment appraisal problems. You will become aware of the role of financial manager in the context of large publically owned organisations.

On completing the module you will be able to select and apply the appropriate financial techniques to support financial appraisal and decision making in a variety of situations. You will have developed relevant numerical skills to support the theoretical material introduced throughout the module. You will create, use and design appropriate spreadsheet models which directly relate to the concepts studied.

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NX9625 -

Dissertation (Optional,40 Credits)

The dissertation module aims to equip you with the necessary intellectual and practical skills for undertaking an individual student-led, ethical investigation into an applied business (or the named degree) problem or issue. In addition, the dissertation aims to equip you with key transferable, employability skills, including: time management, project management, communication (written and verbal), negotiation, persuasion and influence, discovery, initiative, creativity and innovation in problem-solving, analysis.

The module is student-led but you are supported by, initially, weekly lectures and seminar-workshops which provide an introduction to undertaking Business-Management research followed by one-to-one or small-group supervision meetings.
The lectures and seminar-workshops will cover the following topics:
1. Developing a research aim/question (focusing and scoping the research)
2. Developing a literature review
3. Writing a research proposal
4. Researching ethically
5. Quantitative research techniques
6. Qualitative research techniques
7. Quantitative analysis techniques
8. Qualitative analysis techniques

Upon completion of the module you will be able to:
1. Conduct independent and ethical academic research involving the application and critical evaluation of appropriate theories and models,
2. Engage critically with relevant literature to establish a framework in which to analyse and synthesise the results of your primary or secondary research
3. Generate / collect relevant primary or secondary data using an appropriate and justified method
4. Analyse your data using an appropriate and justified method of analysis
5. Recognise the ethical implications of your work
6. Critically evaluate the source of your data and the method you adopted

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NX9626 -

Undergraduate Consultancy Project (Optional,40 Credits)

The module aims to provide you with an opportunity to integrate the knowledge acquired during the programme and apply this to a consultancy project for a real organisation. This consultancy project provides a vehicle for participants to develop and demonstrate key employability skills, to relate theory to practice, and to undertake a significant piece of assessed work commensurate with a capstone module.

You will work on behalf of an external organisation, which has identified a business problem or question, requiring a solution, working in small group of typically 4 individuals (you will select their own team members), participating in group and individual activities. The host organisation will provide a project briefing, and review; students will be supported by appropriate academic input and guidance from Newcastle Business School in the form of a mentor and via the Business Clinic.

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SM9636 -

Strategic Management for Sustainable Leadership (20 Credits)

1. How strategic recommendations are likely to be evaluated by various stakeholder groups that place a different interpretation on the measurement of business success.
2. Understanding the concepts and frameworks of Endogenous Strategy that apply to a company’s Capabilities, Competences and Resources.
3. How to synthesise key concepts in the Resource-based View of Strategy (RBV) and apply them to companies in competitive markets.
4. How Sustained Competitive Advantage (SCA) can be achieved and maintained in an era of finite resources and increasing demand for sustainability.
5. How Innovation can be managed and applied to Products, Processes, Business Models and Sustainability.
6. How Sustainability can be incorporated into successful Strategy Formulation, Strategic Implementation, and Business Model Innovation.
7. How Leadership impacts upon strategic decision making.
8. Understanding how the concepts of Sustainability and Corporate Social Responsibility can be applied to meet the challenges of Ethical Business Management in the future.
9. How to successfully write compelling and influential strategic briefing documents based around the structure adopted by this module.

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Any Questions?

Our Applicant Services team will be happy to help.  They can be contacted on 0191 406 0901 or by using our Contact Form.



Accessibility and Student Inclusion

Northumbria University is committed to developing an inclusive, diverse and accessible campus and wider University community and are determined to ensure that opportunities we provide are open to all.

We are proud to work in partnership with AccessAble to provide Detailed Access Guides to our buildings and facilities across our City, Coach Lane and London Campuses. A Detailed Access Guide lets you know what access will be like when you visit somewhere. It looks at the route you will use getting in and what is available inside. All guides have Accessibility Symbols that give you a quick overview of what is available, and photographs to show you what to expect. The guides are produced by trained surveyors who visit our campuses annually to ensure you have trusted and accurate information.

You can use Northumbria’s AccessAble Guides anytime to check the accessibility of a building or facility and to plan your routes and journeys. Search by location, building or accessibility feature to find the information you need. 

We are dedicated to helping students who may require additional support during their student journey and offer 1-1 advice and guidance appropriate to individual requirements. If you feel you may need additional support you can find out more about what we offer here where you can also contact us with any questions you may have:

Accessibility support

Student Inclusion support




All information is accurate at the time of sharing. 

Full time Courses are primarily delivered via on-campus face to face learning but could include elements of online learning. Most courses run as planned and as promoted on our website and via our marketing materials, but if there are any substantial changes (as determined by the Competition and Markets Authority) to a course or there is the potential that course may be withdrawn, we will notify all affected applicants as soon as possible with advice and guidance regarding their options. It is also important to be aware that optional modules listed on course pages may be subject to change depending on uptake numbers each year.  

Contact time is subject to increase or decrease in line with possible restrictions imposed by the government or the University in the interest of maintaining the health and safety and wellbeing of students, staff, and visitors if this is deemed necessary in future.

 

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