Accountancy - BSc (Hons)

This module introduces the preparation of accounts and to the qualitative characteristics of useful information. This module covers in depth the recording, processing and reporting of business transactions and events.

The aim of this module is to enable students to explore the operational activities of a business through its value chain from its suppliers to its customers by utilising activities that draw on the themes of problem-based learning, employability, reflection and professional development.

This module offers a firm theoretical foundation in economic theory at introductory level. It aims to provide you with sound knowledge of basic economic concepts and models that can be used to explain and predict the behaviour of various businesses, consumers, markets and national economies.

This module builds upon the Introduction to financial accounting module which was studied in semester 1 and aims to introduce you to more of the fundamental financial accounting techniques and knowledge. You will begin to explore the regulatory framework and key accounting concepts and standards, and you will begin to apply these concepts to the creation of financial statements for limited companies. 

This module is designed to develop your knowledge and understanding of management accounting techniques and will introduce you to the use of these techniques to support management in their planning, controlling and decision making both within industry and within the service sector.

This module is designed to develop your knowledge and understanding of financial information systems and will introduce you to the role of Information Systems and some of the types of systems that exist and are currently utilised by global organisations, both large and small, profit and non-profit making.

This module will develop your skills in both the preparation of financial statements for single and group companies (in accordance with the IASBs Conceptual Framework for Financial Reporting and relevant International Financial Reporting Standards) and the analysis and understanding of such financial statements.

This module builds on the prior management accounting knowledge and it is assumed that you have a basic understanding of how costs behave and the major accounting systems (absorption and marginal costing). The content will develop your knowledge of budgetary control and then focus on applying your learning to various decision-making scenarios.

This module will enable you to develop skills relating to the general principles of taxation, the UK tax framework and regulatory environment. The module will introduce the computational aspects of income tax, national insurance contributions, capital gains tax, inheritance tax in respect of individuals and introduce corporation tax and value added tax for businesses.

The module offers you with an opportunity to explore and understand how entrepreneurship and innovation contribute to economic and social development. You will become aware with the theory and practice of entrepreneurship in different international contexts through illustrative case studies.

This module focusses on the tools and techniques used by Operation Managers within service and manufacturing institutions to ensure activities are cogent with corporate and market objectives. The module requires you to apply a range of operations management tools and techniques to given scenarios in order to produce a range of verbal, written and numerical solutions focussed on the efficiency, effectiveness and economy of an operation’s processes.

This module equips students with key tools for conducting microeconomic analysis and introduces a number of policy applications. The specific topics include consumption and production theories, perfectly competitive markets, market power, game theory and risk and uncertainty.

This module will provide an introduction to the role of Strategic Development in an organisation. Strategic Development is a vital activity in all organisations and the importance of this activity is recognised by all the Professional Accountancy Bodies who have the subject in their syllabi.

This module offers a basis for academic learning and discipline suitable for a sound foundation of the general legal framework, and of specific legal areas relating to business for a subsequent career as a professionally qualified accountant, or for any career in management and business administration.

This module, where a programme of study enables it, is open to BLSS students, who choose to undertake an international Study Abroad or Erasmus+ study outgoing mobility placement within their second year of study.

The aim of this module is to enable individuals to explore their mobility experience through a cross-cultural lens that focusses on the key themes of their discipline in an international context, cross-cultural awareness, social construction, and the self. Informed by activities that draw on research enquiry, creativity, culture, employability, reflection and professional development.

This module will contribute to the intellectual and personal development of students to the level of an honours graduate in Accountancy by offering a body of current theoretical knowledge and technical skills relevant to the advanced study of financial reporting at Level 6.

This module is designed to further develop knowledge and skills in the application of management accounting techniques. Building on the knowledge gained from levels 4 and 5, this module investigates how relevant strategic management accounting techniques, both quantitative and qualitative, can assist managers to control the performance of their business.

This module builds upon your earlier studies of Principles of Taxation at Level 5 and seeks to explore more complex aspects of income tax, national insurance contributions, capital gains tax, corporation tax value added tax and inheritance tax with an emphasis on tax planning.

This module will introduce you to the not for profit environment including the charity and public sectors. In addition to exploring the differences in structure, financing, governance, management and performance measurement of organisations within the not for profit environment, you will review and evaluate the challenges associated with accounting for not for profits and the implications on their operations.

This module will introduce you to assurance engagements with focus on external and internal audit. You will explore the nature and purpose of these engagements as well as the role of assurance to stakeholders and the capital markets. 

This module will develop the practical knowledge and skills required by a financial manager relating to issues affecting investment, financing and dividend policy decisions. It aims to develop a capacity for critical reasoning and rational analysis, the ability to conceptualise problems, create reasoned value judgements and opinions and the ability to solve problems.

This module aims to develop an understating Islamic banking and finance. It explores a number of key issues with the Islamic banking industry and explores the development in becoming a global financial phenomenon. The teaching and learning strategy seeks to critically foster independent learning and development in this field.

This module will explore a range of current and topical issues in company reporting, developing research skills and an ability to critically evaluate literature. Additionally the module will seek to compare and contrast a variety of different approaches to company reporting internationally.

The aim of this module is to provide a framework for you to undertake a substantial piece of disciplinary-relevant research. It is founded upon Birmingham City Business School’s teaching and learning philosophy which integrates theory and practice.