University of Brighton Brighton Business School

Brighton Business School

BA (Hons) Accountancy Studies Stages 2 & 3

&

Association of Chartered Certified Accountants (ACCA)

Course Handbook

Part-time Full time BA (Hons) Accountancy Studies Internally Assessed ACCA Course

September 2011

Subject to confirmation until December 2011

PREFACE

The purpose of this course handbook is to provide you with key information about your course, including administrative and academic procedures, and to give you some practical advice on how to make the most of your studies and to explain what to do if you experience any difficulties. Please read the handbook very carefully and keep it at hand for future reference. Other key documents that you should be familiar with are:

• the University of Brighton Student Handbook;

• the University of Brighton Plagiarism Awareness Pack;

• the Brighton Business School Referencing Handbook;

• the University of Brighton General Examination and Assessment Regulations (GEAR). Copies of all these documents are accessible in electronic format on the University’s student intranet, Studentcentral (see 7.6 below), via your Course Area. You will also find electronic copies of the University Student Handbook and the University Plagiarism Awareness Pack on studentcentral. Because of increasing incidents of cases of plagiarism both in this university and others, you are strongly urged to carefully read the Plagiarism Awareness Pack. Penalties for plagiarism can be very harsh and ignorance is no defence! The University has access to special software which can detect plagiarism and we will be using this at random throughout the year at all levels, so you have been warned. If you would like to see any other items included in your course handbook please contact your course leader or course administrator and, whilst we cannot promise to change things straight away, we will do our best to improve the handbook in future years.

IMPORTANT Please note that the provisional dates for 2011/12 resit examinations are 20 August to

31 August 2012. Any referred student unable to attend examinations between these dates will be required to resit in 2012/13 academic year and will be unable to proceed with the course meanwhile.

CONTENTS

1. COURSE LEADER INTRODUCTION

2. BRIGHTON BUSINESS SCHOOL 3. COURSE MANAGEMENT AND ADMINISTRATION 3.1 Course management team, course board and examin ation board 3.2 Communications between staff and students 3.3 Where to turn for advice and guidance 3.4 Student representation and feedback 3.5 Annual academic health process

4. COURSE STRUCTURE AND CONTENT 4.1 The Course overall 4.2 Course aims and learning outcomes 4.3 Course structure and content 4.4 Academic calendar 4.5 Careers support 5. COURSE ASSESSMENT 5.1 Nature of assessment 5.2 Coursework marking guidelines 5.3 Coursework presentation 5.4 Referencing your work 5.5 Coursework word limit and word ranges 5.6 Coursework submission 5.7 Late coursework 5.8 Coursework extensions 5.9 Return of coursework 5.10 Examination timetables 5.11 Examination past papers 5.12 Use of dictionaries in examinations 5.13 Examination results 5.14 Mitigating circumstances 5.15 Plagiarism, collusion and cheating in examinat ions 5.16 Appealing the decision of an examination board

6. COURSE SPECIFIC REGULATIONS

6.1 Admissions (e.g. entry requirements, advanced s tanding) 6.2 Course specific regulations for BA (Hons) Acc ountancy Studies 6.3 Minimum pass mark and referrals 6.4 What happens if I then fail a referral? 6.5 Progression Regulations 6.6 Awards 6.7 Registration Periods 6.8 Intercalation

7. LIBRARY, COMPUTING AND MEDIA SERVICES 7.1 The library service 7.2 Library services to part-time students 7.3 The Online Library 7.4 Computing services for students based at Moulse coomb 7.5 Media Centres 7.6 Studentcentral 7.7 ASK Study Guide 7.8 Useful web addresses 8. STUDENT SERVICES 9. STUDENT ENTITLEMENTS AND RESPONSIBILITIES 9.1 Entitlements 9.2 Responsibilities 9.3 Brighton Business School – Attendance and Engag ement policy 9.4 Disability statement 9.5 Fire evacuation 9.6 Observing copyright laws

10. MISCELLANEOUS

10.1 Course Handbook 10.2 ACCA Student Membership 10.3 Attendance 10.4 Transfer 10.5 ACCA Fees 10.6 Students with Disabilities 10.7 The role of the course leader 10.8 The role of the Annual Course Review Board 10.9 Quality Assurance 10.10 Oxford Brookes Degree APPENDIX

A Submitting Assignments through Studentcentral

B Career Planning – wherever you are in the journ ey

1. COURSE LEADER INTRODUCTION

Welcome to the University of Brighton's BA (Hons) Accountancy studies and Association of Chartered Certified Accountants (ACCA) course. Some of you are full-time; some of you are part-time. Some of you will have already completed the first year here and will be familiar with the workings of the School and the University. Others of you will have come here from another educational institution. Some of you may be returning to study after a long absence from formal education. Hopefully all of you will have an enjoyable and successful experience of being a student at Brighton. This handbook will attempt to give you the essential information that you need to complete that experience, and should be read in conjunction with the University Student Handbook. These documents are complementary and should be read through carefully at least once during the academic year, and retained for reference. They contain important information which we expect you to know. The course has been developed and is run under the supervision of the ACCA. Some of the rules are those of the University while others are those of the ACCA. In particular it is a requirement of the ACCA that not only is knowledge assessed formally in the examination process, but that a range of 'soft skills' must form part of the coursework assessment. These skills include: report writing; group work (in groups of at least three students); case study analysis and problem solution; presentations; research and information gathering techniques; and hands-on computing skills. It has also always been the policy of the University to encourage students to develop and to assess these skills in all its programmes, since they will be as important throughout your working life as the formal knowledge acquired during the course. You will therefore find that all of these skills are examined in each module of the course. These are relevant and important skills that both the Association and the University regard as essential for all professionals. While these notes have been carefully prepared with all the University of Brighton, ACCA and Oxford Brookes regulations taken into consideration, and have been checked independently at the University and by the ACCA, students should remain aware that this is a new course, running under a rather complex set of interconnecting rules and regulations, and that although we will advise students in good faith and according to our understanding of a student's options, the final decision will inevitably rest with the Association. I hope you have a successful and enjoyable time here. Good luck with your studies. Trish Coffey BA (Hons) Accountancy Studies/ACCA Course Leader Brighton Business School Sept 2011

Important Notices

1) During the year could you ensure that you:

• check the noticeboards regularly for timetable and other changes • notify the Professional and Partnership Office of any changes of address and telephone

number (Sharen Staines on s.staines@brighton.ac.uk)

2) By Stage 2 of the course all students must be registered members of the ACCA. Please

see section 9.3 for further information.

If you fail to register the ACCA will be unable to process your examination results and this may mean that you have to repeat them

3) Your pigeon holes are situated on the first floor of Mithras House, opposite Room 139

4) Please note that if you join either phase of Stage 2 with one subject outstanding from the previous stage, it is your responsibility to notify the course administrator when you have passed that subject and to provide the appropriate evidence. If you do not provide this, the examination board will not be able to grant you the BA (Hons) Accountancy Studies.

5) You are advised that for all course and examination queries for BA (Hons) Accountancy Studies/ACCA course (internal and external) you should, in the first instance, contact the Course Leader. Enquiries about membership, ACCA regulations, exemptions, etc should be directed to ACCA Connect, 0141 582 2000

6) If you wish to take the Oxford Brookes degree in Applied Accountancy, please read section 10.10

2. BRIGHTON BUSINESS SCHOOL The Dean of Brighton Business School is Professor Aidan Berry . More information about the work of the School may be found on the school web site at: www.brighton.ac.uk/bbs The Brighton Business School is one of five Faculties at the University of Brighton, in addition to the Brighton and Sussex Medical School. The Vice Chancellor of the University is Professor Julian Crampton . The Business School’s contact details are: Brighton Business School University of Brighton Mithras House Lewes Road BRIGHTON BN2 4AT Tel: (01273) 600900 (Switchboard) Fax: (01273) 643597 or 642153 -------------------------------------------------- The Academic year dates for the School are: AUTUMN TERM 26 September 2011 – 16 December 2011 SPRING TERM 9 January 2012 – 23 March 2012 SUMMER TERM 16 April 2012 – 8 June 2012 w/c 14 May 2012 to w/c 4 June 2011 (examinations for year-through modules) SEMESTER DATES Semester One 26 September 2011 – 3 February 2012 Semester Two 6 February 2012 – 8 June 2012

3. COURSE MANAGEMENT AND ADMINISTRATION 3.1 Course management team, course board and examin ation board 3.2 Communications between staff and students 3.3 Where to turn for advice and guidance 3.4 Student representation and feedback 3.5 Annual academic health process ___________________________________________________________________ 3.1 Course management team, course board and examin ation board 3.1.1 Course management team Responsibility for the day-to-day running of your course lies with the course management team, comprising your course leader, your course administrator, and the members of staff teaching on the course. Their contact details are as follows: Responsibility Staff Room no Tel no E-mail address

Course Leader Trish Coffey 127 Ext 2166 Patricia.coffey@brighton.ac.uk

Course Administrator Sharen Staines 139 Ext 2572 s.staines@brighton.ac.uk

Module Tutor AA204 Gilliane Williams 223 Ext 2180 gw82@brighton.ac.uk

Module Tutor AA205 + AAP05 A J Cilliers 127 Ext 2590 a.cilliers@brighton.ac.uk

Module Tutor AA206 + AAP06 Joanna Armstrong 147 Ext 2579 Ja85@brighton.ac.uk

Module Tutor AA207 Sue Endean / Trish Coffey 147 Ext 2587 s.endean@brighton.ac.uk

patricia.coffey@brighton.ac.uk Module Tutor AA208 + AAP07 + AAP01 Sandra Holmes 102 Ext 2957 s.j.holmes@brighton.ac.uk

Module Tutor AA209 Jenny Robertson 108 Ext 2584 j.robertson@brighton.ac.uk

Module Tutor AAP02 Trish Coffey 127 Ext 2166 patricia.coffey@brighton.ac.uk

Module Tutor AAP03 Andrew Grantham/ Graham Clifford 130 2985 g.clifford@brighton.ac.uk

a.grantham@brighton.ac.uk Profiles of academic staff may be found on the School website at: http://www.brighton.ac.uk/bbs/contact/academic.php 3.1.2 Course board Each course within the School has a course board. The responsibilities of course boards include: • ensuring the smooth operation of the course; • reviewing syllabus content, teaching methods, assessment and resources and generally

monitoring the course in operation; • supervising the administration of the assessment procedures in accordance with the

assessment regulations and the aims of the course; • liaising with the Examination Board and advising when necessary; • maintaining effective feedback arrangements between the lecturers and the course

members;

• planning and recommending policy with regard to the operation of the course; • exercising such other functions as may be requested by the School Board. The membership of course boards is as follows: Course Leader Trish Coffey Student Representative(s) TBA Course Administrator Sharen Staines Information Adviser (or nominee) Pauline Coverdale Module Leaders Where a module is taught by just one person that person is the module leader. Assistant Head Peter Stock Each course board will normally meet two or three times a year to hear reports on the progress of each year of the relevant course. The board will discuss both students' and tutors’ reports and take action where appropriate. If an issue arises which is clearly beyond the scope of the course board and requires further consideration, then it will be referred to the School Board. Copies of the minutes of course boards will normally be published on the school area on studentcentral within three weeks of each board on the “My School:Brighton Business School” area. 3.1.3 Examination boards Each course within the School is allocated to an examination board, which considers each student’s overall performance and makes decisions on awards and progression (see section 6 of this course handbook).

3.2 Communications between staff and students Effective communication between staff and students is very important, and the School facilitates this in a range of ways. 3.2.1 We contact you

• Through the student notice boards • Through the plasma screen in the student lounge • Through the professional courses student mailboxes • Through Studentcentral • By e-mail – using your University e-mail address (see 3.2.6 below) • By mobile phone

The notice-boards, plasma screen and student mailboxes are all in Mithras House, close to the Professional and Partnership Office (M139). Through them you will be told about changes in timetables, cancellations and re-locations, the membership of groups, notes about examinations and essays, internal and external mail. Changes are frequent at the start of the academic year so please check them daily. It is your own responsibility to keep up with any announced changes. You must complete the personal information from which will be given to you during induction and return it within two weeks of starting your course. Please ensure that you have uploaded a photograph of yourself onto studentcentral. If you change your personal details (address, name etc) you must notify the Professional and Partnership Office immediately in writing (by letter or e-mail) and change your personal details on-line on Studentcentral. 3.2.2 You contact us

• By knocking on the doors of academic and administrative staff

• By slipping messages under our doors when we are not there • By calling us by phone • By e-mail. E-mail addresses of all staff are readily available. • Important messages and official documents can be handed in to the Professional

and Partnership Office (M139) 3.2.3 Professional and Partnership Courses Office Course administration for Stage 2 and Stage 3 of the course is carried out in the Professional and Partnership Office. The professional courses administrative team is located in the Professional and Partnership Office (M139) and is staffed by Hazel Brown and her team of course administrators. They have responsibility for all initial enquiries: for most queries you should see them first (what to do, where to go, requests for freely available handouts, information sheets, etc). Opening times during term time Mithras House: 07.00 – 21.00 (Monday- Thursday) 07.00 – 19.00 (Friday) Professional and Partnership Office: 08.30 – 17.00 (Monday to Thursday) 08.30 –16.30 (Friday) 3.2.4 How to locate an office or lecture room Most University room numbers are in two parts each of which conveys information. For example, to find room M160, you need to go to Mithras House, then the first floor (the first digit is a “1”) and then look for room M160. Similarly the computer pools will have numbers such as MA201, signifying Mithras Annexe, on the second floor and W321, somewhere on the third floor of the Watts Building. Outside the Professional and Partnership Office (M139) you will find on the wall a list of all the staff with their telephone numbers, e-mail addresses and office numbers. Next to the list is a display of all the staff photographs. 3.2.5 University telephone numbers The standard University telephone exchange number is 01273 600 900. To directly reach a member of staff, once you know their internal extension number you need to add 64 before the internal extension number. For example, the course administrator’s extension is 2502. To reach him from outside you would need to dial 01273 642502. Alternatively dial 01273 600 900 and ask for a particular member of staff. 3.2.6 Your email address Every member of the university has a central email address usually in the form A.N.Other@brighton.ac.uk. This is the address that we will use to contact you and it is your responsibility to ensure that the Professional and Partnership Office is kept fully informed of any changes. 3.2.7 Proof of enrolment If you need a letter confirming your enrolment on a University course (e.g. for the purposes of a career development loan from your bank) you must request this from the University Student Office (Registry), Mezzanine Floor, Cockcroft Building. Please note that your School staff are not permitted to produce these letters 3.3 Where to turn for advice and guidance Although every effort is made by staff to ensure that your course runs without problems we

recognise that these do occasionally arise. The following notes provide guidance on the procedures to be followed in the event of problems arising during the course or with assessment. At each stage it is expected that the staff involved will try to find a solution to the difficulty. However, you should bear in mind that in some cases it is not within their power to solve them and, as such, it may need to be referred on to another body. It is permissible to miss out a stage in these procedures when a problem is urgent and the appropriate lecturer/tutor is unavailable, or where for other reasons it may be appropriate. 3.3.1 Administrative problems In the first instance, you should contact your course administrator about problems of an administrative nature. If the problem still remains unresolved then you should contact your course leader. 3.3.2 Personal problems In the first instance, you should contact your course leader. 3.3.3 Academic problems (unrelated to coursework an d examinations) Stage 1 Discuss with lecturer concerned Not Resolved Resolved No further action needed Stage 2 Bring to attention of course leader or deputy course leader Not Resolved Resolved No further action needed Stage 3 Bring to attention of the Course Board through your year course representative Not Resolved Resolved No further action needed Stage 4 Bring to the attention of the Head of School The Head of School will take appropriate action directly or if necessary refer the problem on to the School Board, Examination Board or other appropriate body.

3.3.4 Problems associated with completing coursewor k and/or sitting examinations

Problems completing coursework should follow the pattern below: Stage 1 Discuss with lecturer concerned Stage 2 If necessary complete an Assignment Extension

Form, getting the approval of your Course Leader (or Personal Tutor if you are a first year student)

and/ or Mitigating Circumstances Form and notify your course leader in writing of the nature of the problem and its potential effect Stage 3 Lodge copies of the document outlined in Stage 2 with

the Professional and Partnership Office marked for the attention of the lecturer concerned and the Chair of the Examination Board.

Please make sure that you obtain a copy from the Office staff when submitting these forms For problems relating to sitting examinations the normal pattern should be as follows: Stage 1 Bring the problem to the attention of the invigilator

Stage 2 Bring the problem to the attention of your course leader. This should be in writing with, wherever possible, an assessment of the effect the problem had on performance

Stage 3 Lodge a copy of a mitigating circumstances form

with the Professional and Partnership Office marked for the attention of the Chair of the Examination Board. Again, please make

sure that you obtain a copy from the Office staff when ` submitting this form For further information about obtaining coursework extensions see section 5.8, and for further information about submitting a mitigating circumstances form see section 5.14.

3.4 Student representation and feedback 3.4.1 Student representation Each year student representatives are elected for each course, and they are an important formal channel of communication between students and staff. The names and contact details of student representatives are published on studentcentral from early November each year. All students are urged to consider standing for election as a student representative. It can be a very rewarding role, is an excellent personal development opportunity, and looks great on your CV. All newly elected student representatives are offered training for the role by the School, in conjunction with the University of Brighton Students Union, and support is available during the year as required. For further information about standing as a student representative, please contact the course leader. 3.4.2 Student feedback The School recognises the importance of formally obtaining and responding to the views of students in a systematic, consistent and transparent manner, taking action where necessary, and “closing the loop” by giving students feedback on resultant action, and the outcomes of student participation in decision making. Feedback is formally obtained from students via annual course feedback forms, the student representative system (see 3.4.1 above), and operation of the School’s policy for resolving academic problems (see 3.3. above). Formal mechanisms for obtaining student feedback are inevitably, and often usefully, supplemented by informal channels and contacts with students. Feedback from students is formally considered, and responded to, at course boards and at the School Board, and as part of the annual academic health process (see 3.5 below). Copies of the minutes of course boards will normally be published on the school area on Studentcentral within three weeks of each board. 3.5 Annual academic health process The basic building block of the University’s quality assurance system, is the Annual Academic Health process, which ensures that all courses and their constituent modules are reviewed annually, drawing upon a range of data as appropriate. Reports are produced from module through to course level, and are synthesized into school reports which consider the range of courses within their portfolio. Schools’ reports are considered at faculty and university level. External examiner reports and student feedback are a vital part of this process. Within Brighton Business School, all course academic health reports are considered and approved at the School’s Annual Academic Health Afternoon in October, to which student representatives are invited to attend and participate. Copies of all approved academic health reports and the School Academic Health Report will normally be published on the school area by mid-November.

4. COURSE STRUCTURE AND CONTENT 4.1 The Course overall 4.2 Course aims and learning outcomes 4.3 Course structure and content 4.4 Academic Calendar 4.5 Careers Support 4.1 The Course overall The course offers you the opportunity to gain a BA (Hons) degree in Accountancy Studies while at the same time part-qualifying as a professional accountant and working towards membership of one of the world's leading accountancy bodies, the Association of Chartered Certified Accountants (ACCA). The BA (Hons) Accountancy Studies is closely aligned with the ACCA syllabus in order to gain exemption from ACCA Fundamentals stages (Papers F1-F9). An important element of the internally examined course is the development of the following soft skills, identified by the ACCA as being a compulsory element of the coursework assessment: report writing, group work (with at least three students), case study analysis and problem solution, presentations, research and information gathering techniques, and hands on computing skills. The ACCA Fundamentals Knowledge syllabus is totally integrated within the first year of the main BA Accountancy Studies/BA in Accounting and Financed degrees, and students who are successful in Stage 1 gain exemption from the external Fundamentals Knowledge ACCA examinations. This stage is only offered on a full time basis. Successful completion of Stage 2 of the course normally leads to exemptions from the Fundamental Skills stage of the ACCA examinations. Students need to have successfully passed modules AA207 Financial Reporting (F7) and A A209 Financial Management (F9) on an internally assessed course to be eligible for the full honours degree . In the final year of the BA (Hons) Accountancy Studies (Stage 3) students will study modules which are very closely aligned with the Professional Papers of the ACCA’s Essentials and Options syllabuses (student must also complete a 5,000 word case study). There will be internal exams for the three modules on the internally assessed course which count towards the degree but it is not possible to gain exemption from the ACCA Professional Essential papers by doing these internal exams. See Section 4.2.1 for programme structure table

4.2 Course aims and learning outcomes Aims The general aim of the course is to provide a rigorous academic background for potential accountants, by enabling students:

i) to provide a programme of study in Accounting which has an underlying vocational focus and is designed for students intending to pursue a career as an accountant or in any other area where financial information and decision making are core

ii) to enable students to develop analytical thinking skills and critical faculties within the

accounting area

iii) to acquire the skills, knowledge and understanding necessary to an accountant faced with constantly changing professional demands

iv) to analyse and communicate financial and other business information effectively

v) to acquire the confidence and ability to work independently and as a group member

to explore and assess alternative courses of action

vi) to know and understand some of the alternative technical languages and practices of accounting

vii) to know and understand contemporary theories and empirical evidence concerning

accounting in a practical context, and be able to critically evaluate such theories and evidence

viii) to acquire the necessary understanding, knowledge and confidence to ensure a

reasonable prospect of success in the final externally set examinations Learning Outcomes On completion of the degree programme a student should have acquired the following abilities and skills

i) an understanding of the contexts in which accounting can be seen as operating. Knowledge and understanding of 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

ii) knowledge and understanding of some of the alternative technical languages and

practices of accounting (for example, alternative recognition rules and valuation bases, accounting rules followed in other socio-economic domains, alternative managerial accounting approaches to control and decision-making)

iii) skills in recording and summarising transactions and other economic events;

preparation of financial statements; analysis of the operations of business (for example, decision analysis, performance measurement and management control); financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks)

iv) knowledge and understanding of contemporary theories and empirical evidence concerning accounting in at least one of its contexts and the ability to critically evaluate such theories.

v) analyse and critically evaluate business and business-related information, apply

business and accounting concepts and principles flexibly in a variety of circumstances. Identify, define and rank business and business-related problems, interpret the results, criticise proposed solutions or practices and communicate information clearly and succinctly

vi) the capacity for the critical evaluation of arguments and evidence

vii) the ability to analyse and draw reasoned conclusions concerning structured and, to a

more limited extent, unstructured problems from a given set of data and from data which must be acquired by the student

viii) the ability to locate, extract and analyse data from multiple sources, including the

acknowledgement and referencing of sources

ix) capacities for independent and self-managed learning

x) numeracy skills, including the ability to manipulate financial and other numerical data and to appreciate statistical concepts at an appropriate level

xi) 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)

xii) 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

xiii) an ability to work in groups, and other interpersonal skills, including oral as well as

written presentation skills.

4.2.1 Curriculum BA (Hons) Accountancy Studies - Internally assessed ACCA course by the University of Brighton

PROGRAMME STRUCTURE Module codes

Module Title Credit Level of module *

ACCA Exemption

Stage 1 FA161 Financial Accounting 20 4 Successful

completion of level 1, exempts students from Fundamental Knowledge papers F1-F3

HR171 Managing Organisations & People 20 4 MA161 Management Accounting 20 4 QN161 Quantitative Approaches in Finance 20 4 EC161 Economics 20 4 ML110 Academic Skills 20 4 Stage 2 AA204 Corporate and Business Law 30 5 Paper F4 AA205 Performance Management 30 5 Paper F5 AA206 Taxation 30 5 Paper F6 AA208 Audit & Assurance 30 5 Paper F8 AA207 Financial Reporting 30 6 Paper F7 AA209 Financial Management 30 6 Paper F9 Stage 3 AAP01 Governance, Risk & Ethics 20 6 No exemption AAP02 Corporate Reporting 20 6 No exemption AAP03 Business Analysis 20 6 No exemption CA370 Case Study 10 6 No exemption

* used in calculation of the final mark for the degree classification It is not possible to gain exemption from the ACCA Professional Essentials papers by doing the internal exams on the degree course, although the final Stage of this degree course could be seen as preparation for those external Essentials papers as their content mirrors that of Papers P1 Professional Accountant, P2 Advanced Corporate Reporting and P3 Business Analysis Externally assessed by the ACCA

Essentials P1 Governance, Risk & Ethics PA Essentials P2 Corporate Reporting CR Essentials P3 Business Analysis BA

Options P5 Advance Performance Management APM Options P6 Advanced Taxation ATX Options P7 Advanced Audit and Assurance AAA

Students are required to study all the subjects in Skills and Essentials modules and two from Options Module. Please see section 4.3 – FIGURE 1, to see the course timetable

4.3 Course structure and content BA (Hons) Accountancy Studies Stages 2 and 3 (Fundamental and skills Professional levels)

Mode of Study After Stage 1, the course has been designed primarily as a part-time course, with the option of continuing on the full-time intensive mode. From Stage 2 of the course it will normally take three years for part time students to complete, while students who wish to take a more intensive route can complete the degree (and tuition for the ACCA professional option papers) in two years, subject to the entry requirements identified in section 6.1. It is not recommended that students attempt the full time course if they have significant work obligations. The full time students will attend two days a week and the part time students will attend on one day a week. Full time On Stage 2 of the full time route, students take tuition for six modules. However, because of the ACCA regulations students can only take the exams for four modules (AA205, AA207, AA208 and AA209) in the May/June exam period and then sit the exams for the other 2 modules (AA204, AA206) in September. In the final year of the degree course students will take three internally assessed examinations in the May/June exam period, based on the Professional Essential syllabuses, while receiving tuition for the Professional Option external examinations. At this stage of the course, due to ACCA regulations, students can only sit a maximum of four of the five external ACCA professional level papers for which they have received tuition during that academic year. The outstanding paper(s) will be taken in the December sitting. All examinations for the internally assessed examinations take place prior to the ACCA external exam period. Part time The Stage 2 part-time route will normally take two years to complete with students taking three modules each year (gaining ACCA exemptions for papers F4-F9). In the final year part time students complete three modules (AAP01, AAP02 and AAP03) as well as a 5,000 word case study module. As mentioned for part time students, Stage 2 is divided into three modules each. Students have the option of taking the second stage externally, as well as internally. This will enable them to obtain the prerequisites for registering for the Oxford Brookes degree in Applied Accounting. See section 10.10. Students will normally then go on to take the Professional Option papers for the ACCA external examinations. See Figure 1 - Course Structure/timetable where the above framework is shown diagrammatically.

FIGURE 1 - COURSE STRUCTURE/TIMETABLE Part time BA (Hons) Accountancy Studies timetable/A CCA timetable Below are typical timetables Stage 2 – Phase 1, Fundamental Skills

Wednesday Subject

09.00 - 11.00 F6 Taxation

11.30 - 13.30 F4 Corporate and Business Law

13.30 - 1400 Lunch

14.00 - 16.00 F5 Performance Management

Stage 2 – Phase 2, Fundamental Skills

Friday Subject

9.00 – 11.00 F9 Financial Management

11.30 – 13.30 F8 Audit & Assurance

13.30 – 14.00 Lunch

14.00 – 16.00 F7 Financial Reporting

Stage 3, Professional Essentials –

Wednesday Subject

09.00 – 11.00 P1 Governance, Risk & Ethics

11.30 – 13.30 P3 Business Analysis

13.30 – 14.00 Lunch

14.00 – 16.00 P2 Corporate Reporting

While the Professional Options modules has been designed on the assumption that students would prefer to take the option combinations P4 and P5 or P6 and P7, it is nevertheless possible for any combination of two options to be taken. Professional Options

Thursday Subject

11.00 – 13.00 P5 Advanced Performance Management

13.00 – 15.00 P7 Advanced Audit & Assurance

15.00 – 17.00 P6 Advanced Taxation

Please note that these are the hours of formal cont act teaching time. You should remember that to be successful in the ACCA examinat ions, a substantial amount of private study time in addition to class contact time is req uired.

Full time BA (Hons) Accountancy Studies Stage 2, Phase 1 & 2 ( Fundamental Skills)

Wednesday Subject 9.00 - 11.00 AA206 Taxation 11.30 - 13.30 AA204 Corporate and Business Law 13.30 - 14.00 Lunch 14.00 – 16.00 AA205 Performance Management Friday Subject 9.00 – 11.00 AA209 Financial Management 11.30 – 13.30 AA208 Audit & Assurance 13.30 – 14.00 Lunch 14.00 – 16.00 AA207 Financial Reporting

Stage 3 (Professional Essentials and Options)

Wednesday Subject 09.00 – 11.00 AAP01 Governance, Risk & Ethics 11.30 – 13.30 AAP03 Business Analysis 13.30 – 14.00 Lunch 14.00 – 16.00 AAP02 Corporate Reporting Thursday Subject (choose 2 out of 3 option papers) 11.00 – 13.00 AAXP5 Advanced Performance Management * 13.00 – 15.00 AAXP7 Advanced Audit & Assurance * 15.00 – 17.00 AAXP6 Advanced Taxation *

* Modules not included in degree programme – tuitio n provided for external examinations

Sessions for the Case Study module (CA370) will be arranged directly with the case study supervisor Lin Povey.

Please note that these are the hours of formal cont act teaching time. You should remember that to be successful in examinations, a s ubstantial amount of private study time in addition to class contact time is req uired.

Professional Option papers – some guidance In order to gain the ACCA qualification, all Professional papers must be sat externally with the ACCA, including 2 of the 4 option papers, which students are required to take. Two of the option papers, P7 Advanced Audit and Assurance and P6 Advanced Taxation are suitable for students working in or considering a career in accountancy practice. The other two option subjects, P5 Advanced Performance Management and P4 Advanced Financial Management are more relevant to students working in industry or the public sector. Please note that this year the P4 Option will not be running. The following notes have been prepared to give students some guidance when choosing their options.

P7 Advanced Auditing and Assurance This subject builds on the knowledge of the processes of auditing examined in F8. The aim of this subject is enable students to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments. Auditing is not carried out in a vacuum, and students should recognise that they will be required to demonstrate a good understanding of business and accounting, as well as auditing theory and practice. To be successful in this examination, it is not sufficient to merely pick up an auditing manual and learn it. Students who have some practical experience of auditing may be at an advantage, although the wide ranging syllabus will contain elements that will be new material to everyone. The syllabus includes the following topics: professional and ethical considerations, practice management, audit processes including strategy and planning, audit and assurance assignments for companies and groups, and current issues and developments. P6 Advanced Taxation This subject covers all the subject F6 Taxation material and expands into more complex areas. The main new area of study is Inheritance Tax. The subject F6 material will be revised partly through directed self study. Exam questions are largely numerate, but there are always parts of questions which require an explanation of taxation issues. Tax is an important subject for those who work in professional offices and for those in industry and commerce who are concerned with the preparation of statutory accounts, tax returns and business planning. There will be a considerable time gap for most students between the two tax subjects (F6 and P6), so revision is going to be very important. P5 Advanced Performance Management The aim of the module is to ensure candidates can apply judgement and technique in the analysis of relevant data to provide management with the information required to contribute to a range of strategic planning, control and decision-making situations. The syllabus includes the following key areas: management accounting framework, design of management accounting systems, performance measurement, planning and control, and decision making. The module is suitable for students who have enjoyed the management accounting aspects of subject F5, and who are considering following a career involving more specialised management accounting knowledge. It is also a requirement for students who wish to take the ACCA 'top-up' degree. For information only: P4 Advanced Financial Management (Not running 2011- 2012) The aim of this module is to help students to apply relevant knowledge, skills and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation. The syllabus includes the following key areas: Treasury and advanced risk management Techniques, advanced investment appraisal, acquisition and mergers, corporate reconstruction and re-organisation The module is suitable for students who did well in Fundamentals Skills F9 Financial Management and see themselves progressing in a strategic financial decision making capacity.

4.4 Academic Calendar

Semester Time table week

Teaching Week No

Week Beg

Monday

Notes

1

26.09.11

9 1

1 10 2 03.10.11 1 11 3 10.10.11 1 12 4 17.10.11 1 13 5 24.10.11 1 14 6 31.10.11 1 15 7 07.11.11 1 16 8 14.11.11 1 17 9 21.11.11 1 18 10 28.11.11 1 19 11 05.12.11 1 20 12 12.12.11 Term Ends Fri 16.12.11 21 19.12.11 22 26.12.11 23 02.01.12 1 24 13 09.01.12 Term Starts Mon 09.01.12 1 25 14 16.01.12 1 26 15 23.01.12 1 27 16 30.01.12 2

28

17 06.02.12

2 29 18 13.02.12 2 30 19 20.02.12 2 31 20 27.02.12 2 32 21 05.03.12 2 33 22 12.03.12 2 34 23 19.03.12 Term Ends Fri 23.03.12 35 26.03.12 36 02.04.12 37 09.04.12 2 38 24 16.04.12 Term Starts Mon 16.04.12 2 39 25 23.04.12 2 40 26 30.04.12 2 41 27 07.05.12 Bank Holiday May 7 2 42 28 14.05.12 2 43 29 21.05.12 2 44 30 28.05.12 2 45 31 04.06.12 Bank Holidays June 4 and 5

Term Ends Fri 08.06.12

46

11.06.12

47 18.06.12 48 25.06.12 49 02.07.12 50 09.07.12

4.5 Careers Support The Careers department will provide a workshop in semester 2 for students. We also advise students to acquaint themselves with the ACCA website (www.accaglobal.com) which is full of useful contact information including the P.E.R requirements. Careers planning agreement A Career Planning Agreement (CPA) for your course has been developed. Having a CPA means that your Course Leader and careers counsellors have identified career-relevant work happening within your course and that your lecturers will make this content explicit to you during your time at Brighton. The Careers Centre is involved as part of the agreement and you can book an appointment for a careers interview. The purpose of the CPA is to help you assess your skills, think about and choose what you want to do on graduation, how to get there, and how to develop the career management skills needed for the rest of your life. The CPA covers four learning outcomes as follows: - competencies in self-assessment and personal review - competencies in researching job ideas and occupational information - competencies in decision making, goal setting and action planning - competencies in the transition to work, self employment, further study and training. Further details of your CPA is available on the School Area of Studentcentral and from there you can explore the many helpful Career links

CLICK STUDENTCENTRAL

CLICK STUDENT LIFE

CLICK CAREERS & PART TIME JOBS

We also have a range of workshops scheduled into your course so if you are interested in these Career Planning workshops please check your timetable. We know that some of you are already happy with where you are in your career path, many of you may be sponsored by an employer, or changing your career for reasons of self-actualisation. Wherever you see yourself in terms of your career position, we have plenty of resources here at the University of Brighton to help you.

5. COURSE ASSESSMENT

5.1 Nature of assessment 5.2 Coursework marking guidelines 5.3 Coursework presentation 5.4 Referencing your work 5.5 Coursework word limit and word ranges 5.6 Coursework submission 5.7 Late coursework 5.8 Coursework extensions 5.9 Return of coursework 5.10 Examination timetables 5.11 Examination past papers 5.12 Use of dictionaries in examinations 5.13 Examination results 5.14 Mitigating circumstances 5.15 Plagiarism, collusion and cheating in examinat ions 5.16 Appealing the decision of an examination board 5.1 Nature of assessment

Student numbers and geographic spread have the effect of forcing the ACCA to rely on examinations as the only form of assessment. With an internally examined course, opportunity is given to institutions to use other methods. The use of assessed coursework in the BA (Hons) Accountancy Studies (Fundamentals Skills) enables progress to be monitored to the benefit of both student and tutor in such a way that the student is rewarded for effort by crediting marks towards final assessment. Additionally this enables the student to be assessed in skills which are not capable of being assessed in examinations (the 'soft skills' referred to earlier), and which are more flexible and varied than otherwise would be the case. Furthermore, as the Accountancy Studies degree is an internally assessed course, we can offer more up-to-date materials than in an ACCA externally assessed course, with the longer time-scales involved. Finally, students are offered the opportunity to take some resit examinations more quickly than they could under external examinations. To achieve the BA (Hons) Accountancy Studies you must pass the internal assessments for Papers AAP01 Governance, Risk & Ethics, AAP02 Advanced Corporate Reporting and AAP03 Business Analysis (which offer no ACCA exemptions) and the Case study module, normally, in the same academic year. Assessment Regulations Each of the following modules will be assessed by the University for the award of BA (Hons) Accountancy Studies:

AA204 - F4 Corporate and Business Law CL AA205 - F5 Performance Management PM AA206 - F6 Taxation TX AA207 - F7 Financial Reporting FR AA208 - F8 Audit and Assurance AA AA209 - F9 Financial Management FM AAP01 - P1 Governance Risk & Ethics GRE AAP02 - P2 Corporate Reporting CR AAP03 - P3 Business Analysis BA CA370 – Case Study (ACCA)

Modules AA204-AA209 above will be assessed by a combination of one piece of coursework, and a three-hour unseen examination. The pass mark for each module will be 50% overall. Candidates will be required to obtain at least 40% in each component of the assessment. For the degree qualification, modules AAP01, AAP02 and AAP03 will be assessed by examination only and the case study will be assessed by 100% coursework. The pass mark for all subjects will be set at 50% in accordance with ACCA regulations. The internal examinations for AAP01, AAP02 and AAP03 do not offer any exemptions for the external ACCA papers. For the ACCA qualification, each of the subjects that comprise the Professional course will be externally assessed by the ACCA:

P1 Governance, Risk & Ethics GRE P2 Corporate Reporting CR P3 Business Analysis BA P5 Advance Performance Management APM P6 Advanced Taxation ATX P7 Advanced Audit and Assurance AAA

Assessment Grid

Module Code and Title Stage of course Assessment Weighting

AA204 Corporate and Business Law (F4) Stage 2, Phase 1 Examination (3 Hour) Coursework

75% 25%

AA205 Performance Management (F5) Stage 2, Phase 1 Examination (3 Hour) Coursework

75% 25%

AA206 Taxation (F6) Stage 2, Phase 1 Examination (3 Hour) Coursework

75% 25%

AA207 Financial Reporting (F7) Stage 2, Phase 2 Examination (3 Hour) Coursework

75% 25%

AA208 Audit and Assurance (F8) Stage 2, Phase 2 Examination (3 Hour) Coursework

75% 25%

AA209 Financial Management (F9) Stage 2, Phase 2 Examination (3 Hour) Coursework

75% 25%

AAP01 Governance, Risk & Ethics Stage 3 Examination (3 Hour) 100%

AAP02 Corporate Reporting Stage 3 Examination (3 Hour) 100%

AAP03 Business Analysis Stage 3 Examination (3 Hour) 100%

CA370 Case Study Stage 3 5000 word case study 100%

Examinations Each examination on the degree course takes the form of a 3 hour unseen paper with 15 minutes reading time. The format of each examination varies, so details of each subject and specimen examination papers can be found on Studentcentral. Examinations are held in accordance with University of Brighton regulations, and during the busy examination period, may start at any time from 9 am to 4 pm and may be at any University of Brighton site.

Timing of assessment Due to ACCA regulations full time students will sit four papers (AA205, AA207, AA208, AA209) in the May/June examination period. They will sit the remaining two papers (AA204 and AA206) in August/September. Part time students will sit examinations in the May/June period for the modules studied in that year. The resit examinations for students who have failed an examination at the first attempt will be held in late August/early September. The full time students who fail their first attempts at papers AA204 and AA206 in September will normally resit in Reading week (early November). Students should note that failing in September could have negative implications for their progression through the course depending on their individual circumstances. The summer diet of University of Brighton examinations usually ends the day before the ACCA external exams start. Examination dates are organised centrally and the business school therefore cannot normally give the dates before Easter of the year in question. Please see section 4.2.1 for ACCA exemptions normally gained while successfully studying the BA (Hons) Accountancy Studies. Coursework Modules AA204 – AA209 are assessed by a combination of examination and coursework assignments, weighted 75%/25% respectively. In the final year of the course the case study module is entirely assessed by coursework. The six modules together examine all the soft skills, so that every student completing a module will have been examined over the range of skills required by the ACCA. Specimen assignments can be found for each subject on Studentcentral. Please note that in all cases, any marks given out by tutors are provisional until they have been confirmed by the Examination Board. BA (Hons) Accountancy Studies Assessments Schedule - Coursework assessments Paper Assignment set Assignment submitted Module AA204 2/11/11 14/12/11 AA205 5/10/11 25/1/12 AA206 2/11/11 22/2/12 AA207 30/9/11 2/3/12 AA208 7/10/11 27/1/12 AA209 28/10/11 20/1/12 Final Year assessments The exams will take place in the summer term and the Case Study module which runs year through will have a submission date in the summer term. Any resits of these papers set by University of Brighton will take place in May of the following academic year. Any failed Case Study will also be submitted in the following academic year. Any student who is prevented by sufficient cause from sitting or completing all or part of the main examinations may, at the discretion of the Course Examination Board, be allowed to sit or complete the examination(s) as a first attempt. This will take place during the resit examination

period of that year in respect of each examination not previously attempted or at the first available full diet of examinations as appropriate. Course Examination Board There will be a single tier examination board structure, comprising a Course Examination Board (CEB). The membership of the CEB will comprise: i) An Associate Head of Brighton Business School ii) the course leader iv) the Dean v) the academic staff responsible for the teaching and assessment of the course vi) the external examiners. vii) ACCA representative The Associate Head of Brighton Business School will normally chair the CEB. In the absence of the Head of the School an appropriate senior member of the university with the exception of the course leader will chair the CEB. The responsibilities of the CEB will be those laid down in Section D4 of GEAR (General Examination and Assessment Regulations) as apply to CEB's in a single tier system, except as specified in section 6 of this Handbook. 5.1.1 Examination regulations

1. Students must sit for at least two examinations in the module at the same diet, and a maximum of four.

2. Students must attempt all subjects in a designated stage at the same sitting, unless they are resitting a failed subject, having passed the other subjects in that stage at the first attempt

3. The pass mark overall, and in each of the elements, is 50%. To obtain a pass in a subject a student must achieve at least 50% of the combined total marks available, but may compensate between the coursework and examination elements, so long as at least 40% of the marks available for the element to be compensated are achieved

4. Where a student achieves a mark of at least 40% in the coursework element of the failed subject, but has not passed the subject according to the rule stated in section 3, he/she is not normally required to be reassessed in the coursework element. The coursework mark will normally be carried forward to the resit where an overall mark of 50% must be achieved. (But see section 6)

5. Where a student achieves a mark of at least 40% in the examination element of the failed subject, but has not passed the subject according to the rule stated in section 3, he/she is not normally required to be reassessed in the examination element. The examination mark will normally be carried forward to the resit where an overall mark of 50% must be achieved

6. Where a student achieves a mark of at least 40% in both elements, but fails to achieve 50% overall, he/she must resit the exam, but has the option to resit the coursework

7. The exact nature and timing of the resit will in all cases be decided by the examination board

8. Students retain any subjects they pass in a module and only have to retake the subjects they fail

Please note that all marks (including coursework ma rks) are provisional until agreed by the examination board

5.2 Coursework marking guidelines Assignment Marking Guidelines * The following guidelines indicate the marks and classifications to be awarded for various standards of written work. As each subject has its own emphasis and as assignments may vary in their approach (e.g. essays, reports, projects etc.) so descriptions offered here are inevitably generalised and will need to be interpreted and adapted to the specifics of each assignment. However, these guidelines do emphasise the type of approach students should be developing.

1st (>70%)

Gets to the heart of the matter. Evidence of wide reading and/or research, analysed in depth to support arguments. All major points covered. Outstanding organisation and presentation for an undergraduate. Substantial evidence of personal interpretation and evaluation. No irrelevant material. Correct referencing

From 50% upwards work will show an increasingly thorough understanding of the literature and of concepts, analysis and

2.1 (60-69%)

Wide reading and/or research. Issues understood and interpreted intelligently. Major points covered. Well organised and presented. Evidence of a personal interpretation and a coherent argument, involving analysis, synthesis and evaluation. Material relevant. Correct referencing.

use of a variety of sources, evaluation of theories and experience. Work will demonstrate a capacity for reasoned argument and judgement

2.2 (50-59%)

Good grasp of knowledge involved. Evidence of reading. Issues understood. Presentation and organisation clear. Most points covered. Provides the evidence and reports views on it. In doing so provides a fairly coherent response to the task. Correct referencing.

While these criteria are relevant to all levels of student work, clearly a first year student is not expected to have

Condonable Fail (40-49%)

Provides evidence and reports views but does not clearly relate them to the task. Some major points not covered. Some evidence of organisation. Work is too factual and descriptive. Errors in referencing.

developed these academic skills to the same level as is expected from a final year student.

Clear Fail (<40%)

Very little evidence of reading and/or research or of understanding issues. Insufficient or misinterpreted evidence and views. Disorganised. Irrelevant or largely irrelevant to task set.

* These criteria are adapted from those offered in Brown, G. et al. (1977), Assessing Student Learning in HE, Routledge. Further important information and guidance on coursework and assessment can be found in the University's Student Handbook, and the Green Pages

5.3 Coursework presentation These guidelines are based on our requirements for placement projects and dissertations, but should be valid for most written work produced during your course. Please note, however, that special conventions apply to the presentation and referencing of legal scholarship. Therefore, if you are submitting a piece of law coursework please refer to the detailed guidance in the Studying Law at Brighton Business School Handbook. An electronic copy of the Handbook is available on the School area of Studentcentral. Your paper copy should normally be word-processed and bound, but you are requested not to enclose each page in a plastic envelope, since this usually makes marking extremely difficult. The report should be on A4 paper with one-and-a-half spacing between the lines, single or double sided. Appendices may be single-spaced. Each page in the main report should be numbered with page numbers at the foot of the page. There should be a margin of at least 1.5 inches (4 cm) on the left side of the page, both for the text and for any diagrams. Top, right and bottom margins should be at least 1.25 inches (3 cm). The right margin should be unjustified (i.e. left 'ragged') to aid readability. The main text should be in a single 12-point font, e.g. Times New Roman or similar. An alternative font such as Arial in a smaller point size may be more appropriate in diagrams and tables. Use bolding for emphasis within the text and for section headings. Any material copied directly from another author must be enclosed in quotation marks, followed immediately by a reference to the source. Individual quotations should not normally exceed one paragraph, and quotations should not exceed 5% of the length of the report. Colour printing may be used for charts, screen-shots etc. Clarity is more important than fancy graphics. Avoid clip-art except where required for drawing diagrams. You are responsible for the accuracy of the finished work so after it has been completed you should use the spell-checker to catch any typographical and spelling errors. You should also proof read it yourself (or have it read by someone else), as the spell-checker is not likely to catch every error. 5.4 Referencing your work It is important in academic writing to reference all the important ideas and facts in your work. It is also the best way to avoid any risk of plagiarism (see 5.15 below). You should do this:

• When you quote directly using others’ words in quotation marks

• When you paraphrase the arguments or theories of others in your own words

• When you use evidence from the work of others to support your own arguments

• When you rework published data or use it as the basis of your own calculations. To ensure that you reference properly, you should carefully read and follow the guidance contained within the Brighton Business School Referencing Handbook, which is based on the Harvard referencing system. An electronic copy of the Handbook is also available on the School Area and all Course Areas on Studentcentral. Please note, however, that special conventions apply to the presentation and referencing of legal scholarship. Therefore, if you are submitting a piece of law coursework please refer to the detailed guidance in the Studying Law

at Brighton Business School Handbook. An electronic copy of the Handbook is available on the School area of studentcentral. Therefore, no student has any excuse for not referencing properly, and poor referencing may have a negative impact on the mark that you receive for your work. Non-referencing will constitute plagiarism, which is considered a very s erious form of academic misconduct (see 5.15 below). 5.5 Coursework word limits and word ranges Every piece of coursework you are set will either have a word limit or a word range, which you should make sure you observe. Normally, if your coursework has a word limit e.g. 2,000 words, then the marker will stop reading the work once you have exceeded the word limit by 10%. If you write less than the word limit you risk not maximising your potential mark. If your coursework has a word range e.g. 1,500-2,000 words, then the marker will stop reading the work once you have exceeded the upper figure. If you write less than the lower word limit you risk not maximising your potential mark. For the purpose of calculating the word count, footnotes are included (apart from law coursework where they are excluded), whereas appendices and reference lists/bibliographies are always excluded. You are required to declare a word count for every piece of work you submit. 5.6 Coursework submission Your lecturer will specify the date by which your assessed coursework has to be handed in. You must keep to this deadline unless you have been granted an extension by the course leader (see later sections). You are required to submit two copies of each assignment – a paper copy and a digital copy . The only exception is in the case of the placement project/ extended project/research elective report/dissertation where we require two paper copies and one digital copy to be handed in. We shall only accept coursework for marking if we h ave both the printed AND the digital versions and reserve the right to scan either version for plagiarised material. Setting of assignments Each assignment is given to students in writing, showing:- • the work to be completed • the date set • the submission date • the weighting of the assignment Please note that problems with computers, lost files, printing problems are not adequate excuses for late submission. When using computers it is important to make sure that work is completed in plenty of time, and you should check that you hand in the latest version of your work. 5.6.1 Submission of paper copy The paper copy should be posted in the box outside the Professional and Partnership Office, room 140 (full time year 1 students post into the box outside the Undergraduate Office, room 160) by the date specified. Your coursework is to be accompanied by one Assignment Report Form (available from the School and Undergraduate Offices). It should NOT be handed in to the Office or to your tutor. The office staff will empty the post box and date stamp the work submitted.

Please ensure that you complete an Assignment Report Form showing:

Your Name (or student number if the lecturer requests that)

Module Lecturer’s Name

Course Name

Module Name and Module Code

Assignment Title

1st submission/ submission on referral/ examination re-work/ submission on extension (delete

as appropriate)

Date Due in

Number of pages

Word count

The front page of your assignment should also contain this information in case the cover sheet becomes separated. Your paper copy should normally be word-processed and stapled or bound, but you are requested not to enclose each page in a plastic envelope, since this usually makes marking extremely difficult. 5.6.2 Submission of digital copy Details on how to submit the digital copy, which must be done via the Assignments box facility on Studentcentral can be found in the Appendix. When submitting your work via the Studentcentral module Assignments box please make sure that your work is named in the following manner for ease of identification:

EC180_coursework

Or, if in multiple parts

EC180_assignment_header_page

EC180_table_of_contents EC180_assignment_main_doc

EC180_bibliography EC180_appendices

The above uses the module EC180: Economics of Business as an example. We would encourage you to try and submit your coursework as one digital file. Only when the file gets too large, because of the extensive use of graphics, should you then consider submitting it in multiple parts. Please make sure that you label the component parts clearly so that the main part of the assignment can be easily identified. In cases where there is group work to be submitted, the first student named on the group assignment should do the submitting and should make sure that a full list of the students contributing to that assignment is mentioned on the front of the assignment. Please note that submission by e-mail or fax is not permitted. Be very careful. The software allows you to SAVE various versions and parts of your assignment but it only allows you to SUBMIT your work ONCE . So do make sure that you have all that work ready before pressing that SUBMIT key. If you submit the wrong work then

you should contact your course administrator and ask them to remove it. You can then submit the correct work. Although you do not receive confirmation of receipt from Studentcentral, you do get a “Submission History” page displayed when submitting assignments which you can use to check that documents have successfully been subm itted. 5.7 Late coursework Submission deadlines are sacrosanct. Students who fail to submit their work on time will be penalised by having a mark of ZERO awarded for this work. Individual members of staff cannot waive this penalties as it is University policy. However, in exceptional circumstances students may apply for an extension to the submission date (see 5.8 below). 5.8 Coursework extensions An extension is granted in order that an assignment can be submitted as if on time i.e. the deadline for students with extensions is effect ively put back to a later date. Where extensions have been granted, copies of the pro forma will be available to the ACCA. 5.8.1 Grounds It is not possible to give a full list of reasons for which extensions may be granted. The typical case is where you have been ill during the time when an assignment was due to be written. However, any unforeseen circumstances which disrupt your study may represent an appropriate reason. If the standard of your work has been affected by the circumstances which caused you to apply for an extension, you should also submit mitigating circumstances at the end of the semester (see 5.15 below) and explain, in your supporting documentation, both the nature of the circumstances and the reason that the extension was not sufficient for you to produce your best work. In considering whether or not an extension to a deadline should be granted, the designated signatory will be mindful of the following points:

• When applying for an extension you are normally required to submit documentary evidence of the reason for the application.

• The nature of coursework is such that minor illnesses during the time when you would

be expected to be working on the assignment will not constitute good grounds for granting an extension, even if these occur within the final few days before the deadline. Serious illness or injury, where supported by documentary evidence, will normally be appropriate reason for an extension to be approved.

• Computer failure, or the loss of data from a computer disk, will not normally be deemed

a satisfactory reason for late submission.

• Paid employment commitments do not constitute grounds for an extension, or mitigating circumstances, for full-time students. Part-time students who are in full-time employment are expected to prioritise University deadlines. Exceptionally, such as where work commitments change at short notice through circumstances beyond your control, an application will be appropriate. In such cases , and especially where the course is undertaken as professional development, it is anticipated that the designated signatory

will consider applications sympathetically where they are supported by evidence in the form of, for example, a letter from your line manager.

• In considering an application for an extension, the designated signatory will have regard

to the other students on the programme who have not requested an extension, and will ensure that these students would not be unfairly disadvantaged by the granting of the extension.

5.8.2 Procedure Students should complete an Assignment Extension Form , obtainable from the Professional and Partnership Office, attaching any medical certificate or other written evidence, and return it to the Course Administrator. Students must normally apply as soon as possible but no later than two days before the submission date . All such applications will be dealt with by the Course Leader who will reply in writing, setting a new submission date where appropriate. 5.9 Return of coursework Your module tutors will indicate when you should receive feedback on your coursework, which will normally be within four weeks of the submission date . The ACCA tutors endeavour to mark and return assignments within 14 working days . Where this is not possible the course leader will be informed of the expected return date, and students will be notified as soon as possible. However, please note that all coursework marks returned prior to the relevant examination board are provisional , and are subject to approval of the examination board. Examination scripts are not returned to students. 5.10 Examination timetables Examination timetables will be published at least three weeks in advance of the relevant examination period on your course area on Studentcentral. It is your responsibility to obtain the details of your examinations, and make sure tha t you attend at the right location, on the correct day and at the correct time. If you arrive late for an examination, you will not necessarily be given extra time, and if you arrive more than 30 minutes after the start of the examination you will not be permitted to enter the examination room. If you are unable to attend an examination you should submit a Mitigating Circumstances form (see 5.14 below). 5.11 Examination past papers Copies of the past two years examination papers for all modules are available on the “My School: Brighton Business School” area on Studentcentral. However, answer guidelines are not available. 5.12 Use of dictionaries in examinations Students whose native language is a language other than English may apply to their Course Leader to use a language translation dictionary when undertaking their examinations. The dictionary must not be subject specific- e.g. an Economics or Business & Management dictionary and must normally be on the approved list of dictionaries kept by the Professional and Partnership Office (M139). This dictionary will need to be provided by the student who will be allowed to take a clean copy into the examination with them. Any translation dictionaries found to contain additional notes during the course of an examination will be immediately confiscated and disciplinary action taken afterwards. So only clean copies please.

5.13 Examination results (and studentcentral) A pass list will be posted as soon as possible after the Examination Board, a letter will be sent to you detailing your results within 2 weeks of the Board. Due to current data protection legislation, examination pass lists identify students by their University student number rather than their name. Therefore if you attend the University to consult the pass lists it is important to bring along your student number. Administrative staff will be very busy at this time preparing results letters and will not be able to look up student numbers. Please do not ask the tutors, course leader or course administrator for your results. They are under a lot of pressure to get the results out to you as speedily and as accurately as possible and any such requests just slow them down. Under no circumstances will results be given by telephone or e-mail. 5.14 Mitigating circumstances ACCA Specific rules regarding mitigating circumstan ces (i) Mitigating circumstances are unforeseen incidents which affect a student's performance

either in their coursework or their end-of-course examination. In order to be admissible the circumstances must have:

• materially affected the students' ability either to prepare their coursework, revise for

an examination or to work during the examination • been beyond the student's control • not been predictable in advance and therefore were not able to be compensated for

by non-registration, withdrawal or special provision during the examinations • been corroborated by independent third party evidence e.g. Doctor's Certificate or

Police Incident Report.

(ii) Examples of mitigating circumstances which would be admissible are the recent death of a close relative, the critical illness of a dependent relative, a severe debilitating illness during a critical period of the course or disruption for more than 10 minutes during the examination.

(iii) Examples of mitigating circumstances which would not normally be admissible are pre-

existing long term physical or mental illness, marital (or similar) difficulties, normal pregnancy, moving house, changing employment, work pressure, bad handwriting and English as a second language.

~End of ACCA specific regulations~

Where you consider that your performance in an assessment has been adversely affected by circumstances beyond your control and you wish the Examination Board to take this into account you should complete a Mitigating Circumstances form. If you are unable to attend an examination you should also submit a Mitigating Circumstances form. Full details on mitigating circumstances can be found in GEAR. However, the following should be noted: 5.14.1 Grounds In considering claims for mitigating circumstances, your Course Examination Board (or other appropriate body) will consider:

• the severity of the mitigating circumstances, and the reasonableness of a claim that

such circumstances might have affected performance; • the documentary evidence;

• the time period affected, and the likelihood that performance may have been affected;

• whether it is reasonable to suppose that the circumstances should have been foreseen

by the student, or were avoidable. The following are indicative of the kinds of circumstances which will normally be considered valid, where the evidence and timing are available to support the claim:

• personal illness; • illness of a family member; • death of a family member or close friend; • personal/psychological problems.

The following are indicative of the kinds of circumstances which will NOT normally be considered valid, even when they can be supported by independent documentary evidence:

• paid employment; • other University deadlines; • car breakdown; • lateness of lift to the University; • missing a bus or train; • oversleeping; • misunderstanding timetable, or not knowing about times; • computer problems (including corrupted disks or printing problems); • job interview; • any ongoing situation known to the student; • other circumstances which it is reasonable to suppose might have been foreseen.

5.14.2 Procedure If you believe that your mitigating circumstances s hould be considered you must complete and submit a Mitigating Circumstances form, via the Professional and Partnership Office, to the Chair of the Course Examination Board explaining: (i) Which assessments were affected (ii) How the circumstances affected your performance. You need to ask the Professional and Partnership Office staff if you do not know who the Chair of the Course Examination Board is. The form and any supporting letter must be accompanied by third party documentary evidence, e. g. medical certificates. Self Certification of Illness notes will NOT be accepted - you must produce a doctor’s certificate. The form and any supporting letter together with supporting evidence must be handed into the Course Administrator as soon as possible and certainly no later than 5 working days after the assignment/ examination to which they relate. Students should try and consult their Course Leader before submitting their forms and supporting evidence so that the Course Leader can speak on their behalf when mitigating circumstances are considered. Any Mitigating Circumstances not submitted in this way will not normally be considered

by a Course Examination Board. See also the section on appealing against an Examination Board decision where it warns that late submission of mitigating circumstances is not normally allowable. 5.15 Plagiarism, collusion and cheating in assessm ent If you attempt to gain a grade by fraudulent means you can be severely punished by the Course Examination Board – see GEAR. 5.15.1 Plagiarism Plagiarism is essentially presenting (directly or indirectly) another person's thoughts, writing, etc. as your own. Quoting directly without quotation marks and attribution is plagiarism. Copying material from a textbook, lecture material, article, digital file or another student, even if you paraphrase, may be considered plagiarism. It is your responsibility to be fully aware what constitutes plagiarism and what does not. As a starting point, you should read the University’s Plagiarism Awareness Pack – you will be provided a paper copy of this pack when you start your course, and electronic copies are available on the “MY School: Brighton Business School” area and all Course Areas on studentcentral. Also, a short Powerpoint presentation showing the sort of copying our plagiarism software can detect can be found on the School Area and all Course Areas Studentcentral. By properly referencing all your work, you can avoid a plagiarism allegation, so you should also be fully conversant with the Brighton Business School Referencing Handbook . Plagiarism is an issue facing all universities across the world and strikes at the heart of academic standards. We shall be insisting that wherever possible all assessed coursework is submitted to us in printed form AND also in digital form. Most of your lecturers will ask you to submit your digital copy via the Studentcentral module assignment box, others will ask for a copy on disk. We shall only accept coursework from you for marking if we have both the printed AND the digital versions. Be warned we shall be sampling this work with highl y effective software designed to detect copying. 5.15.2 Collusion Collusion is defined as one or more people working together for the purposes of perpetrating a fraud. In academic terms this generally means attempting to pass of a piece of work done by a fellow student or group of students as an individual’s own work. As it is only in exceptional circumstances that this could happen inadvertently the presumption is that all parties were involved in the decision to share work and to try pass that work of as the work of an individual rather than that of a fellow student or group. Therefore it is important to make sure that if the assignment is an individual piece of work it is your own work and not that of a group. Presenting a piece of work as yours when it is, in fact, the work of a fellow student or group is collusion and is a form of fraud. The Business School treats collusion as seriously as plagiarism and, even if you are the originator of the work, in order to avoid suffering a similar penalty to fellow students who ‘copied’ your work you will have to provide a coherent explanation to the panel of why you gave them sight of your work. As the panel will be operating on the presumption that this is unlikely to happen inadvertently you should be very wary of lending your notes, computer disks or assignments to other people, as you will find it difficult to prove that you were not directly involved in an attempt to collude. 5.15.3 Cheating Cheating in examinations by whatever means, including copying from unauthorised material or

from another student’s script, consulting information or individuals while absent from the examination room, or attempting to gain a higher grade by fraudulent means, is also strictly forbidden. Recently a small number of students were caught bringing into the examination hall illegal material that could have been of benefit to them when answering questions. In all cases the students were heavily penalised. The default for most modules is that you are not allowed to take any material into the examination room apart from pens, pencils and possibly non programmable calculators- and , of course, yourself!. If you are allowed to take material into the examination room please make absolutely certain that you have checked with your lecturer exactly what you are and are not allowed to take in long before the date of your examination. As each module is likely to have different forms of assessment you will need to check with the Lecturer for each module. Ignorance of the rules is not a defence that we will listen to. 5.15.4 Penalties Penalties for plagiarism and collusion include bein g marked as zero for the assignment, zero for the module or even harsher penalties. A similar penalty is applied for cheating in examinations. Repeat offences carry stiffer penalti es. 5.16 Appealing the decision of an examination board Examination Boards are conducted under the University of Brighton’s General Examination and Assessment Regulations (GEAR), a copy of which is available on the “My School: Brighton Business School” area on studentcentral. Before formally entering an appeal you are required to put your case in writing, citing the relevant grounds for appeal, either by email or let ter to the chair of the examination board. Where appropriate you will then be asked to discuss the matter informally with the chair of the examination board. You should also give notice in writing of your intention to appeal to the Secretary to the Academic Board within 15 working days (within three weeks of the pass list being posted on the student notice board). If this informal discussion fails to resolve the matter, you must lodge your appeal in writing with the secretary to the Academic Board within thirty working days of the date of publication of the pass list notifying you of the decision. Normally, appeals submitted outside the specified time scale will be ruled invalid. You must state the decision against which you are appealing and the grounds for your appeal; you must also submit documents supporting your claim. Grounds for appeal A request for a review of an Examination Board decision may only be made on one or more of the following grounds:

1. That a student has submitted evidence of mitigating circumstances which were not considered by the Examination Board;

2. That the Examination Board was not aware of mitigating circumstances affecting the

student’s performance because the candidate had been unable, or for valid reasons unwilling, to divulge them before the Examination Board reached its decision; (It is only in exceptional circumstances that an appeal will be heard on the basis of evidence submitted after the meeting of an Examination Board, and the attention of students is drawn to the importance of notifying the Chair of the Examination Board and/or Course Leader, in writing, of any circumstances extraneous to the course which might be prejudicial to their performance, as soon as possible, preferably before the examination and in any event before the examination board meets)

3. That the examination procedures were not followed in accordance with the regulations,

resulting in an error in the candidate’s assessment;

4. That some other material irregularity had led to a breach of the procedures or regulations resulting in a decision detrimental to the student.

These are the ONLY grounds for appeal. There is no right of appeal against decisions of an Examination Board, which are matters of academic judgement. Similarly a student may not lodge an appeal on the grounds of dissatisfaction with the design, curriculum or delivery (teaching, departmental support, etc.) of a course. Note in particular that marks awarded are matters of academic judgement, i.e. you cannot ask for an examination script to be re-marked. If you do not have a case that falls within one of the four grounds set out above then your appeal will not be considered . If your case does fall under the grounds for appeal then you should clearly identify which of the four grounds is applicable to you, briefly summarise your case and email it to with a completed ‘ACADEMIC APPEALS FORM (stage 1): Notice of intention to appeal’ form, found on studentcentral, to: bbs-ExamAppeals@brighton.ac.uk Please do not direct your appeal to any individual members of staff as this will slow down the process. Appeals submitted without the accompanying form completed in full will not be considered. Your case will be given an initial consideration to establish if it conforms to one of the four grounds of appeal. If it does you will be advised of the formal procedures to follow. You should note that the formal procedures have time limits and you will be informed of those if you have a case. If you have passed the initial consideration then you will move to the formal processes as set out in GEAR Section H which is on Studentcentral in the Student Handbook section. You will also be informed of what additional evidence is required, if any. Note: you have 15 working days* from the date that the course pass list is posted on Studentcentral to notify us of your intention to ap peal. Anything submitted after that date will not be considered.

* A working day does not include Saturdays, Sundays, public holidays or such additional days as the University is deemed to be closed. ACCA Specific regulations Individual student appeals should be dealt with through the appropriate institutional mechanism. Students and staff are advised that ACCA may choose to take separate action on receipt of a report of an appeal. Students attending Internally Assessed Courses are also subject to ACCA’s Student Regulations and Disciplinary Procedures as specified in ACCA post registration material. In the event of a student appealing against the decision of the Examination Board, the Institution must obtain the approval, in writing, of the Chief External Examiner and ACCA’s Education Department, before any exam result previously approved by the Board is reviewed.

~End of ACCA specific regulations~

6. COURSE SPECIFIC REGULATIONS 6.1 Admissions 6.2 Course specific regulations for BA (Hons) Acc ountancy Studies 6.3 Minimum pass mark and referrals 6.4 What happens if I then fail a referral? 6.5 Progression Regulations 6.6 Awards 6.7 Registration Periods 6.8 Intercalation ___________________________________________________________________ 6.1 Admissions Minimum Entry Requirements to BA (Hons) Accountancy Studies – Stage 2 Direct entry stage 2 students wishing to join the BA (Hons) Accountancy Studies degree course to study must, in accordance with University and ACCA regulations: i) be currently registered students of the Association ii) be able to provide documentary evidence from the ACCA of exemption from or of having

passed a minimum of two subjects at the Fundamentals Knowledge examinations, i.e. students may carry only one subject from Fundamentals Knowledge on to Stage 2, Phase 1 of the internally assessed degree course.

iii) sign a declaration that they have not failed an internally assessed course at another

institution, and iv) be competent to read, speak and write in English. This normally requires an IELTS

score of 6.0 overall, with 6.0 in the written element, or a TOEFL score of 580. If a student is entering directly into the second phase of stage 2 they must, in addition: v) be able to provide documentary evidence that they have passed all but one of the

externally or internally assessed Fundamentals Knowledge and Fundamental Skills examinations to that point. Students may carry only one outstanding paper on to phase 2 of Stage 2.

Please note that full-time students who have enrolled on the three-year joint course will effectively be transferring at the end of stage 1 from one programme to another, and that the course and assessment regulations in the first year may be different from those in the second and third. Please note also that automatic transfer on to the BA (Hons) Accountancy Studies course only occurs if and when students have passed all the examinations of stage 1, and therefore become eligible to obtain the Certificate of Higher Education in Accountancy Studies. The ACCA expects students to sit for examinations in module order i.e. complete Stage 1 of the degree (Fundamental Knowledge) before commencing Stage 2 of the degree (Fundamental Skills). Direct entry students who join the BA (Hons) Accountancy Studies course to study in part time mode, at any entry point, are treated in the same way as those entering the full time route, but they must also provide documentary evidence of exemptions for the additional modules.

Students must prepare for all modules included within a separately identified year. However, it is possible for ONE i.e. single module exemption/pass to be carried on to either phase of Stage 2 of the degree. (subject to the ACCA four subject per sitting rule). In exceptional circumstances, for example when students are required to move home or job, and subject to ACCA approval, a student may be permitted to transfer to another internally assessed course at another tuition provider. In such cases the student is required to obtain written permission from both the transferee and the transferor institution. In all cases, the final decision for acceptance on to the course rests with the course leader. Entry to Stage 3 – BA (Hons) Accountancy Studies Direct entry stage 3 students wishing to join the BA (Hons) Accountancy Studies degree course to study must, in accordance with University and ACCA regulations: i) be currently registered students of the Association ii) sign a declaration that they have not failed an internally assessed course at another

institution, and iii) be competent to read, speak and write in English. This normally requires an IELTS

score of 6.0 overall, with 6.0 in the written element, or a TOEFL score of 580. In addition, entry to stage 3 of the BA (Hons) Accountancy Studies Degree will only be considered if students have completed papers F7 and F9 on an ACCA approved internally assessed course. All other papers on the Fundamental Knowledge and Skills stages may be completed either on an internally or externally assessed course. To achieve the BA (Hons) Accountancy Studies students must then take the internal assessments for Papers P1 Governance, Risk & Ethicst, P2 Advanced Corporate Reporting and P3 Business Analysis (which offer no ACCA exemptions) and the Case study module in the same academic year. 6.2 Course specific regulations for BA (Hons) Accou ntancy Studies This course forms part of the Brighton Business School’s Undergraduate Modular Programme. The general rules governing the assessment of the programme are to be found in the University’s General Examination and Assessment Regulations (GEAR)(a copy of which can be found via the “My School: Brighton Business School” area on studentcentral). The regulations are necessarily detailed and complicated. Due to the PSRB requirements we have made some exce ptions to GEAR on this course which can be seen below Failure and repeat attempts In the interests of uniformity with the rules of the ACCA for Fundamental Skills, students will normally be allowed one further attempt at Stage 2 & 3 modules. The second attempt will normally take place at the next examination diet and must be undertaken within three years of the first attempt. Compensation In accordance with the ACCA regulations compensation between subjects is not allowed on any modules other than the case study.

6.3 Minimum pass mark and referrals Stage 2 (Fundamental skills) (i) To obtain a pass in a subject a student must achieve at least 40% of the marks available

for the coursework element, at least 40% of the marks available for the examination element and a weighted aggregate of 50%. In cases where a subject is examined by examination or coursework only they must achieve a mark of 50%.

(ii) The ACCA does not permit a student to be passed by condoning or compensating

between subjects within a course or between other internally assessed ACCA courses. (iii) Students retain any subjects they pass on a course and only have to retake the subjects

they failed. They do NOT have to pass all the subjects on a course in order to pass individual subjects and gain an exemption from the ACCA.

Failure (iv) Where a student fails a subject, but achieves a mark of at least 40% in the coursework

element or examination element, he/she may carry forward the mark to a resit, where a weighted aggregate of 50% must be achieved.

(v) Students failing one or more subjects are allowed only ONE further attempt at the failed

subject(s) with or without attending the course again (irrespective of the coursework or examination mark achieved in the first attempt and performance in the other subject(s) on the course).

(vi) Students may resit a failed examination at another Institution offering Internally Assessed

Courses but he/she MUST declare the fact that it is a resit . It must be emphasised that the ACCA keep details of attempts made by students on all Internally Assessed Courses and any false declaration will invalidate the results and may lead to ACCA taking further disciplinary action.

(vii) If a student is absent from an examination without prior approval or fails to provide

subsequent explanation within 48 hours, then that student will be deemed to have failed the examination.

(viii) Students must resit any failed examination(s) within 18 months of the first attempt. (ix) Students performing poorly on a course may be counselled to leave the course. Deferrals (x) A candidate who has prior knowledge of the fact that they are unlikely to be able to attend

an examination, due to medical or other acceptable reason, must obtain prior approval from the Course Leader for the absence.

(xi) If due to sudden illness or any emergency or other unavoidable circumstances, this prior

approval has not been obtained, the candidate seeking to be excused from the attendance at any examination or part thereof must, within 48 hours thereafter, inform the Course Leader in writing of their absence, setting out all the relevant circumstances which prevented attendance and providing supporting documentation. See section 5.14 Mitigating Circumstances

(xii) If a student has complied with the notification above, then the Examination Board has the

discretion to award a ‘first sit’ at the next examination session, thereby disregarding the examination session under review.

Examination Boards (xiii) Examination Boards are held for each examination session in order that students’

performance can be fully considered. (xiv) The meeting should be chaired by the Associate Head or an equivalent senior member of

staff and attended by the Course Leader, course tutors, the External Examiners and an ACCA representative.

(xv) In considering students’ performance, the Examination Board may take account of students’ mitigating circumstances as described below and the decision in respect of each student by the Board is final.

6.4 What happens if I then fail a referral? If a student fails a referral, they must then sit that paper externally with the ACCA. At the Fundamental Skills stage students can sit papers F4, F5, F6 or F8 externally to receive their exemption and still achieve the BA (Hons) Accountancy Studies by completing the Professional Essentials and case study module with the University of Brighton. 6.5 Progression Regulations Full time

� If a student failed any of the Stage 1 subjects (e.g. Quantitative Approaches to Finance, Economics, Personal/Academic Skills), it would then be their responsibility to reapply as a part-time direct entry student. It may be possible if students have failed no more than one module to progress to the next stage; this decision will rest with the exam board.

� Students who are studying Stage 2 on a full time basis will be permitted to take all six module exams in one year; AA205, AA207, AA208 and AA209 in May/June and AA204 and AA206 in September.

� Students taking resits in November are provisionally allowed to progress to Stage 3 dependent on their results in the resits.

� On successful completion of Stage 1 and 2, full time students will be entitled to progress to Stage 3 of the course. Students who have failed no more than one module at Stage 2 may also normally progress (excluding modules AA207 and AA209 which must be passed on an internally assessed course).

Part time

� Part time students normally take Stage 2 over two years referred to below as Phase 1 and Phase 2

� Normally students would have successfully completed the three modules in Phase 1 of Stage 2 of the part time degree course before proceeding to Phase 2, but students who have failed no more than one module in Phase 1 may be admitted to Phase 2 of the part time course. If a student fails the resit then the outstanding module would have to be passed externally before they can proceed to Stage 3

� Successful completion of all modules in Stage 2 will allow progression onto Stage 3. Students who have failed no more than one module may also normally progress (excluding modules AA207 and AA209 which must be passed on an internally assessed course).

6.6 Awards Calculation of the final mark for the degree classi fication

The final mark to determine the degree classification will normally be calculated from the weighted average of the level 5 and level 6 modules with 75% weighting given to the level 6 modules and 25% to the level 5 modules. Thus, A = The weighted average of the marks for ALL level 6 modules B = The weighted average of the marks for ALL level 5 modules undertaken at

Brighton.

Final Mark =(0.75 x A) + (0.25 x B) Modules will be weighted according to their CATS points for the purposes of the above calculations. (see section 4.2.1 Curriculum) Awarding honours Once the final mark has been calculated according to the formula shown above the Course Examination Board will use the following as guidelines when determining individual degree classifications: Classification of Award Final Mark First Class Honours 70 to 100 Second Class Honours (Division I) 60 to 69 Second Class Honours (Division II) 50 to 59 Third Class Honours* 40 to 49 *If the Course Examination Board is unable to recommend the award of a second or first class honours degree it may exceptionally decide to recommend the award of a third class honours degree where the overall average is less than 50% and the board has agreed to compensate the Case Study module. In cases where the final mark is within 2% of a classification borderline students may be considered for the higher class of award. In such cases the Course Examination Board will consider the student’s overall profile, including how many marks fall into the higher class (or above), and how many in the lower (or below), with the expectation that normally at least half of a student’s marks, including at least two of the 30 CAT point stage 3 modules, should be in the higher class category for the classification to be raised. It should not be assumed that borderline cases are automatically upgraded. The decision rests with the Course Examination Board who will, when considering results, exercise its academic judgement in determining the degree classification.

Ordinary Degree Regulations and Exit Awards Ordinary degree A student who has completed or is exempt from 120 level 1 credits and has completed 120 level 2 credits and has passed modules AA207 and AA209 internally may be considered for the award of an ordinary degree. Diploma in Higher Education A student who has completed or is exempt from 120 level 1 credits and has completed 120 level 2 credits, of which at least 60 must be passed internally, may be considered for the award of DipHE in Accountancy Studies. 6.7 Registration Periods The length of the part-time Stage 2 course is 64 weeks over two academic years. This includes approximately two weeks of examination and assessment, and three weeks of revision each year. For the Professional modules, the part time course is expected to take two academic years to complete. 6.8 Intercalation Intercalation or suspension of studies The minimum period of enrolment for Fundamental Skills will normally be two years for part-time study, one year for full-time study. If a student wishes to intercalate or suspend their studies, they should apply in writing to the course leader who will decide whether such a request can be granted. Any intercalation or suspension of studies can be permitted only at an appropriate stage of the course (as determined by the course leader). The ACCA will be notified immediately of any student wishing to intercalate or suspend their studies. Withdrawal from the course Students who wish to withdraw from the course should write to the course leader and course administrator informing her/him that they wish to withdraw. This notification should be received no later than ten days before the first examination that the student is due to sit. If this written notification is not received, or not received by the appropriate date, then the student will be recorded as having failed through non-attendance at the examination, and the ACCA will be notified accordingly.

7. LIBRARY, COMPUTING AND MEDIA SERVICES 7.1 The library service 7.2 Library services to part-time students 7.3 The Online Library 7.4 Computing services for students based at Moulse coomb 7.5 Media Centres 7.6 Studentcentral 7.7 ASK Study Guide 7.8 Useful web addresses ___________________________________________________________________ The Information Services department provides library, computing and media services in support of learning, teaching, research and administration at the University of Brighton. 7.1 The library service 7.1.1 The University of Brighton libraries � There are six libraries at the University of Brighton; the Aldrich, Falmer and St Peter’s

House libraries in Brighton, the Queenwood and Health Sciences libraries in Eastbourne and the Hastings Campus Library.

� You will be issued with a student identity / library card (Unicard) when you enrol, which will enable you to borrow material from all University of Brighton libraries. Your Unicard will also allow you reference access to the University of Sussex library.

� The Aldrich Library is located in the Cockcroft Building on the Moulsecoomb site. It stocks a broad range of books and other materials relevant to your studies, covering all aspects of business studies, management and law.

7.1.2 Opening hours Full, up to date information the about opening hours for all site libraries can be found at www.brighton.ac.uk/is/students > Libraries > Opening hours. Opening hours for Aldrich Library (on the Moulsecoomb site): Term time: Monday – Thursday 08.30 – 21.00 Friday 08.30 – 19.00 Saturday & Sunday 13.00 – 17.00 Vacations: Monday – Friday 09.00 – 17.30 Saturday Closed Sunday 13.00 – 17.00 (except August) The Ground Floor of the Aldrich Library, which contains a Computer Pool Room and Social Study Space, remains open until 02.00 every night during term time. After the library closes, entrance to the Ground Floor is via the entrance in Queensdown School Road and you will need your Unicard to gain entrance. In addition the upper floors of Aldrich Library have extended opening hours during exam revision periods. For more information about this look out for posters displayed in the library or visit www.brighton.ac.uk/is/aldrich.

7.1.3 Borrowing entitlements You may borrow up to 20 items at any one time. The standard loan period is three weeks but items in heavy demand are seven day loan or for use in the library only (Desk Loan Collection). Desk Loan items can be booked in advance for use in the library or overnight loan. You will normally be charged a fine if you return a short loan item late or retain an item which has been reserved by another user and recalled by the library. 7.1.4 Renewing items It is not always necessary to bring items which you have on loan into the library to renew them. Provided that it has not been requested by another user, any item may be renewed: � in the library on production of your Unicard � by telephoning the library (the Aldrich Library renewals line number is 01273 642770).

Outside of library opening hours there is an answerphone where you can leave a message requesting a renewal.

� online using the My Account tab in the library catalogue (via the Online Library at http://library.brighton.ac.uk). You will need to log in using your Unicard number.

7.1.5 Returning items � If the library is open, take your items to the library so that they can be discharged from your

record. � When the library is closed, you can use the secure book-drop bins situated at the site

libraries. At Aldrich there is one on the ground floor adjacent to the computer pool room and a second one outside the main library entrance. These can be used for returning books only when the library is closed.

� Items can be returned by post; however, they remain your responsibility until received by the library.

7.1.6 The library catalogue The library catalogue is available on dedicated terminals in each library and is also accessible online via the Online Library (http://library.brighton.ac.uk). The catalogue has information about the all material held in all of our site libraries. You can use the catalogue to search for books, print journals and audio-visual items and to access your own borrower record for renewing books and to see your current loans. You can also use the catalogue to reserve items when all copies are on loan. 7.1.7 Requesting items from other libraries If you would like an item sent to your local site library from one of our other site libraries you can fill out a request card at your library enquiry desk. If you are a final year undergraduate or a postgraduate student, you are entitled to inter-library loans. This means that we can obtain books or articles from other libraries for you (usually the British Library) when we do not hold them in stock. For more information about inter-library loans, please see Information Services document 434: An Aldrich guide to requesting inter-library loans or ask at your library Help Desk. 7.1.8 Photocopying All the libraries offer self-service photocopying facilities - you should read the notices about copyright to ensure you stay within the legal limits of copying from printed materials. For colour photocopying on the Moulsecoomb site please use the Reprographics Unit on the ground floor of the Cockcroft Building.

7.1.9 Audio-visual material All the libraries have relevant collections of videotapes, DVDs and CDs which you can use in the library or borrow for home use. You can use the library catalogue to search for audio-visual items. 7.1.10 Communications The library uses your university UniMail address for all correspondence (e.g. recalled, loans or notification of reserved items awaiting collection). It is possible to set your UniMail to be forwarded to a personal email account of your choice. This can be done within StudentCentral by clicking on UniMail for full instructions. 7.1.11 Enquiries and further help

A Help Desk can be found in each of our libraries. You can also contact the Aldrich Library: By phone: Aldrich Library Help Desk: 01273 642760 Aldrich Library renewals line: 01273 642770 By email: General enquiries: AskAldrich@brighton.ac.uk Subject support team for Business and Law: AldrichBBS@brighton.ac.uk. If you have special needs, ask about the services that can be provided to enable you to use the libraries effectively. 7.2 Library services for part-time students If you are studying part time and living away from the university, please ask at your University of Brighton home library about using another university library under the SCONUL Access scheme. Ask at your home library Help Desk for more information and you can also visit http://www.access.sconul.ac.uk/ to check whether the library you want to use is part of the scheme. Part time students may also be eligible to join the University of Brighton’s Extended Library Scheme (ELS), whereby items can be posted to you. For more information go to http://www.brighton.ac.uk/is/els. 7.3 The Online Library The Online Library (available via the Online Library tab in StudentCentral or at www.library.brighton.ac.uk) contains: � Library Catalogue: Links to our library catalogue, the catalogues of other local libraries and

the British Library’s catalogue. � Journal Title Search: search facility for finding the electronic and print journals that we

subscribe to. � Browse by subject area. This contains collections of links by subject, eg Business or Law,

that have been selected by the library subject team supporting your course. These links include databases, Internet gateways, government websites and professional organisations

� Online databases with descriptions in alphabetical order. Use the databases to search for articles and papers relevant to your subject. Many of the databases have a user guide which you can access by clicking on the View user guide link. Many of these databases contain the full text of the documents and this is indicated by the words Full Text in red next to the description. The non-full text databases provide bibliographic detail and often an abstract.

A selection of the databases you may find useful are:

Business Source Premier Emerald FAME (Financial Analysis Made Easy) GMID (Global Market Information Database) Lawtel LexisNexis Newspapers (covers UK broadsheets back to 1996) Westlaw

� CrossSearch , which allows searching across multiple databases using a single search box.

� Reference Shelf , which contains links to online reference resources, for example, National Statistics Online, the UK Government statistical service.

� From the Online Library homepage you will find useful links to Information Services, library

opening times, library and computing documents, etc. The majority of these resources are available both on and off campus using your university username and password. Full instructions for access are available beneath each database description or from your library Help Desk. If you would like more information or assistance with using the Online Library please ask at your library Help Desk or email AldrichBBS@brighton.ac.uk. 7.4 Computing services for students based at Moulse coomb

7.4.1 Locations and opening hours for computer ac cess Aldrich library computer poolroom* Term-time Monday - Friday 08.30 – 02.00 Saturday – Sunday 13.00 – 02.00 Vacation Monday – Friday 09.00 – 17.30 Sunday 13.00 – 17.00 (closed during August) *When the main library is closed the computer poolroom can be accessed from the Queensdown School Road entrance. You will need your Unicard to gain entrance. Mithras Annexe computer poolroom* Term-time Monday – Friday 08.30 – 02.00 Weekends: Closed Vacation Monday – Friday 08.30 – 19.00 *An access card is required after 17.30 for Mithras Annexe and these can be obtained from the Aldrich Library Help Desk. The Aldrich Library

The Aldrich Library has a number of computers on each floor and the majority of study spaces have connection points for laptops. The ground floor and designated areas of the Aldrich Library are wireless enabled. For the opening hours of Aldrich Library see section 7.1 above or go to www.brighton.ac.uk/is/aldrich. NB. LIBRARIES AND COMPUTER POOL ROOMS ARE CLOSED ON ALL PUBLIC HOLIDAYS The information above was correct at time of going to press., However as opening hours can be subject to change, for latest information please check the Information Services website at www.brighton.ac.uk/is/students > Computing > Opening hours. 7.4.2 Usernames and passwords When you have completed your online enrolment / activation, your university username and password will be generated. This can be used to access all the open access computers in libraries and poolrooms, StudentCentral and the majority of resources available via the Online Library. If you wish to change your password to something easier to remember, you can do this in StudentCentral by clicking on Personal Settings. 7.4.3 Student email You will be provided with your university email address when you activate your computer account. You can read your email at https://uni.brighton.ac.uk/ Email is used as the primary means of communication throughout your course of study. Your lecturers and other staff and students will send email to your Brighton University address. You may wish to look at Information Services document is917: A guide to studentmail If you have another, personal, email account, which you would prefer to use, you can arrange for emails sent to your university account to be forwarded automatically. Full instructions can be found in Information Services document is084: Forwarding your university email. You may also wish to setup unimail on your iPhone, iPod Touch or iPad, instructions on how to do this can be found in the document number is088 7.4.4 Connecting your own computer You can connect your own computer via the network sockets in libraries and most halls of residence using an Ethernet cable or via wireless in some areas on each site. Once connected, your computer is part of the university network and is therefore subject to our conditions of use. Please see Information Services document 907: Conditions of Use of University of Brighton Computing Facilities including Networks. One of these conditions is that Sophos anti-virus software be installed and this can be downloaded from the Information Services website by going to www.brighton.ac.uk/is/students and choosing Anti-virus software from the Quick Links for students box. In order to connect your laptop to the network in one of the university libraries you will need to follow set up instructions. You can ask for these at the library enquiry desk or download them from www.brighton.ac.uk/is/students > Using your own computer > In libraries. For more information on connecting your computer in halls of residence and computer clinics go to www.brighton.ac.uk/is/students > Computing > Using your own computer.

Wireless connection is also available on the Moulsecoomb and other sites in selected areas. We are expanding the areas in which wireless connectivity is available so please go to www.brighton.ac.uk/is/wireless for up to date information. Set up instructions for connecting your laptop to the university’s wireless network can be obtained from your library enquiry desk or from www.brighton.ac.uk/is/students > Using your own computer > Wireless. 7.4.5 The Computer Store The Computer Store in the Watts Building at Moulsecoomb sells blank CDs, USB sticks, cables, software, computers etc. Many items are available at special educational discount rates. The computer store is open 9am – 4.30pm daily during term-time. 7.4.6 Printing Information Services provides a variety of high quality networked laser printers throughout the university. You can use them from computer pool rooms, from libraries and from your laptop on all main sites of the university. A printing account is automatically set up for you once you activate your computer account and you can add credit to your account using the blue Printer Credit Stations which you will find located in the open access computer pool rooms. For more information on using the networked printers see Information Services document number 003: Using the networked printers. To print from your own laptop you will need to be connected to the university network and working inside the university. You will also need to install the correct printer drivers on your laptop which are available for download from www.brighton.ac.uk/is/students and then from the Quick links for Students box choose Printing > Mobile printing service. 7.4.7 Scanners Scanners are located in all open access computer pool rooms. 7.4.8 Software available in the open access compu ter poolrooms

• Adobe Reader • EndNote (bibliographic software) • InfoZip • Internet Explorer • MS Office 2007 (Word, Excel, PowerPoint, Publisher and Access 2007) • MindGenius (mind-mapping software) • Minitab • PhotoShop Elements (on machines connected to scanners only) • Sophos (anti-virus software) • SoThink (HTML editor) • SPSS • TextHelp Read & Write Gold (screen reading and reading/writing tool)

In addition there is specialist software available as relevant in the different poolrooms / libraries. For a full, up to date list go to www.brighton.ac.uk/is/students > Computing > Software information

7.4.9 Computing help Online help is available in StudentCentral (see below) and a wide range of guides and help sheets are available in computer poolrooms. Technician help is also available in the poolrooms at advertised times. For help with username and password problems you can contact your local library enquiry desk. All our guides are also available online from our documents catalogue at http://www.brighton.ac.uk/isdocs. See also www.brighton.ac.uk/is/students > Getting help. 7.5 Media Centres Media Centres offer a range of media services at each site for staff and students including lending a range of equipment such as camcorders, digital audio recorders, digital cameras, overhead projectors etc. The site media centres also sell a range of IT and a/v consumables. On the Moulsecoomb site, the Media Centre is located in the Watts Building. For full details go to www.brighton.ac.uk/is/students > Media Centres.

7.6 Studentcentral

studentcentral is the student intranet for the University of Brighton; it is a one-stop-shop for online information whilst studying here. What's in studentcentral? When you login to studentcentral your personalised home page gives you access to academic and other resources wherever you have internet access – at home, at work, abroad or in the university. Once logged in studentcentral will give you access to information about your school, your course and each of the modules you take. If you have a special need to have your home page personalised even further, please contact the studentcentral team.

Content areas for your school , your course and your individual modules , containing:

• Key course information such as your course handbook (see course area) and module descriptors (module areas).

• Timetables and examination schedules (see school area) • School, course and module announcements – these appear in the home page too • Course material – module handbooks, other documents, powerpoint slides images,

audio or video in the module areas (see module areas). • A Learning Resources section with your Reading Lists (see module areas) • Revision quizzes, test and surveys (see module areas) • "Assignments" items for submitting the electronic copy of your assignments (see module

areas). • Past 2 years of examination papers (school area). • Communications tools so you can email everyone in a module, discuss online,

communicate in real time (video conferencing), share files in small groups, etc. • Student rep contact details, course board minutes, and annual academic health reports

(see school area). On your home page you will also see the ASK Study Guide and Student Life. Please have a look around these areas plus the school area when you first log in. Useful links to

• the Online Library (see section 7.3, above) • unimail (see section 7.4 above and IS document is917 : A guide to studentmail ) • Community @ Brighton – see below for more information.

To find out more

Click on the Help icon for information about studentcentral and community. To get started, search for "help" or "started".

Social networking and blogging service Once described as an online school playground, Community @ Brighton is a full social networking and blog service for students and staff at the University of Brighton. Community@Brighton is shaped by the people who use it. It is available to all staff and students via studentcentral or directly by visiting https://community.brighton.ac.uk/. Staff and students are equal members and everyone can contribute in the same way. Community@Brighton may also be used to support your tutors to support learning, so it’s worth logging on and taking a look.

Keep a blog

Your Blog (weblog) is your online diary – simply click "post an new entry" and fill in the boxes.

• You can make your blog private, university-only or public. • You can add links and pictures. • Unless you make posting private, you will become famous for five

minutes as the latest blog tops the list!

Present your Your Profile is your public face, what you want people to know about you.

profile Add keywords / tags for your interests and they become links for you to find out who else used them. Then you can make like-minded people into your online friends.

Find online friends

Add people to "Your Friends" so you can find their blog more easily. Find your friends list in the right-hand panel.

Store your files Keep your files on Community to use in your blogs and share with your friends; you can store up to 10MB.

Create and browse adverts

Buy and sell books and equipment, look for accommodation

Join communities

… or create your own

Join an existing community such as Environmental Action Network, New Students, Gig-Addicts or Chaplaincy. Choose whatever matches your interests and use the community blogs to discuss things. Communities can be public or closed. Set up your own Community to share a group blog (and wiki) with like-minded people, for

• a club or society - to announce events meetings or discuss topics of special interest

• a special interest group - to advertise or comment upon related external events or ideas

• a school, course, module or project group - to share ideas, arrange meetings

RSS feeds Use Community to manage your RSS feeds

Portfolios and CVs

Draw together information to present your CV, your Portfolio or simply a small web site. Make it public if you like.

7.7 ASK Study Guide

In addition to course-specific guidance, online resources to help you study effectively are available through the ASK Study Guide on Studentcentral. You will find the link in the “My tools” menu on the homepage. The ASK Study Guide offers advice on how to make the most of seminars and lectures, reading and notemaking, preparing for exams, tackling stress, essay writing, oral presentations, group work and many other topics. You will also find information about the weekly Study Support workshops held at all university sites, how to book tutorials or groups and specialist services such as the Maths & Stats Support Unit and English Language Support Programme.

7.8 Useful web addresses

• Information Services web site http://www.brighton.ac.uk/is/ • Online Library http://library.brighton.ac.uk • student mail https://uni.brighton.ac.uk/ • studentcentral http://studentcentral.brighton.ac.uk/ • studentcentral help http://student.brighton.ac.uk/help/faq.php • Help Documents www.brighton.ac.uk/is/docs

8. STUDENT SERVICES

Opportunities and support to help you get the most out of your time at university. Student Services is a central department providing a range of services to support you through university and to make sure you get the most from the student experience. We’re separate from your school and are here to help with all kinds of academic and non-academic issues. Our experienced and supportive staff offer advice on a range of issues, including:

- Advice about money worries and how to live on a budget. - Support in finding jobs and volunteering opportunities. - Help accessing academic support if you have a disability, learning difficulty or long-term

medical condition. - One to one support for students with worries or concerns in a safe, confidential space.

Here for you, whatever the issue Below is an outline of some of the ways in which we can help you during your time here.

Career development

Build your employability skills and boost your graduate potential, with careers guidance, enterprise skills and employment and volunteering opportunities. www.brighton.ac.uk/careers

Chaplaincy

There’s more to the Chaplaincy than you think with social events, retreats, worship, discussion, support and listening.

Childcare

With two nurseries, both rated as ‘outstanding’ by Ofsted, the University of Brighton is an excellent choice for high quality, affordable and flexible childcare. www.brighton.ac.uk/childcare

Counselling

Whatever the reason, if you are finding academic life is causing you concern, or for personal reasons you need someone to talk things over with, you don't need to feel that you are all alone with your worries. Talk to one of our trained counsellors in a safe and confidential space.

Disability and dyslexia support

If you’ve got a disability, specific learning difficulty or long term-health condition and choose to disclose it in confidence to the Disability and Dyslexia team, you’ll discover the wide range of academic and personal support available. www.brighton.ac.uk/disability

Health and wellbeing

Looking after yourself whist at university helps you to get the most of your experience. Our links to local surgeries give you access to a doctor, while our health and wellbeing workshops and information help you to keep everything in balance – so look after your mind and body.

Student Advice Service

When it comes to your finances at university it pays to be money wise; so for expert advice on financial issues, including fees, grants, bursaries, loans, and money management, contact the Student Advice Service. They can also help if you are an international student needing immigration advice, or support if you’re experiencing culture shock and home sickness. www.brighton.ac.uk/moneymatters

Get in touch

You can find further information about our services and answers to your student life queries at

www.brighton.ac.uk/studentlife You can also access our services at each campus, by visiting our offices or call us to find out more or book an appointment. Eastbourne - Trevin Towers T: 01273 643845 Falmer – E354, Checkland Building T: 01273 643584 Grand Parade – First Floor, main building T: 01273 643187 Moulsecoomb - Manor House, Moulsecoomb Place T: 01273 642895 Hastings – Havelock Road Building, Room 6.06 T: 01273 644636 We can also help answer your questions via email at studentservices@brighton.ac.uk

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9. STUDENT ENTITLEMENTS AND RESPONSIBILITIES 9.1 Entitlements 9.2 Responsibilities 9.3 Brighton Business School – Attendance and Engag ement policy 9.4 Disability statement 9.5 Fire evacuation 9.6 Observing copyright laws _____________________________________________________________________________ 9.1 Entitlements You are entitled to:

• guidance and support throughout your time at the University, including referral to Student Services if and when necessary (see 8 above);

• information about the assessment of your programme of study, including any assessed

supervised work experience; which or how many elements must be passed to obtain an award and what weighting each assessment carries, the deadlines for submission of course or other work; and any elements that may in no circumstances be the subject of compensation for failure (see 5 and 6 above);

• information about the regulations for progressing through your programme of study and

achieving the award (see 6 above);

• express your views about your course or other services you receive (see 3.4 above)(although this must be balanced by your responsibility to do so without being defamatory or derogatory to or about individuals whether online, in writing or in person);

• procedure for raising issues and obtaining help and guidance when things go wrong (see the

University Student Handbook and 3.3. and 3.4 above);

• have the right to confidentiality, and compliance with data protection laws (see University Student Handbook) for any personal information, unless you wish it to be communicated further (e.g. to a Course Leader, Exam Board etc).

9.2 Responsibilities It is your responsibility to:

• make yourself aware of University policies and abide by them (see the University Student Handbook);

• make yourself aware of the regulations around plagiarism (see the University Student

Handbook);

• be regular and punctual in your attendance and if you have missed a session find out what you have missed (see the University Student Handbook ) ;

• be aware of the safety rules applying to your course or School; read the safety notices and

know what to do in the event of a fire; familiarise yourself with escape routes; and be aware of at least two escape routes from your place of study or any other area you may occupy (see the University Student Handbook);

• do not smoke in university buildings, including Halls of residence (see the University Student

Handbook), and abide by the terms of any Halls of Residence tenancy agreement;

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• make your self aware of and abide by intellectual property laws (see the University Student

Handbook);

• ensure that you are fully conversant with the rules and regulations governing your course;

• make contact with your Course Leader should the need arise;

• attend any meetings with tutors at the time agreed;

• regularly check the post trays, notice board, Studentcentral and your university e-mail;

• notify your Personal Tutor, Year Tutor or Course Leader of any circumstances which may affect your performance on the programme in advance of any deadlines;

• inform the Administrator of any change of address, workplace or contact number including

where you will be living in vacation periods (see 3..2.1);

• be mindful of our guidance on paid employment (see 9.3.2 below)

• registration for electives as required (see 9.3.3 below)

More on entitlements Personal tutoring The purpose of the personal tutor scheme is to give students the opportunity to discuss their academic and personal needs with an appropriate member of the academic staff with a view to enhancing their experience of Higher Education. Personal tutors are only assigned to full-time first year students as it is recognized that they may need additional support and guidance as they make the sometimes-difficult transition into higher education. Year Tutors fulfil this role in respect of second and final year students Your first year personal tutor will also be your Personal Academic Skills (PAS)/Academic Skills(AS) tutor. All students should be aware of the role and responsibility of the Personal Tutor and their entitlements and responsibilities under the scheme that are set out below.

The role and responsibilities of the first year pe rsonal tutor The personal tutor should be seen as a well-informed generalist who is an important source of

advice, help and support. As such, the personal tutor needs to be available, able to help the student to identify and express relevant issues appropriately and to deal with the issues raised directly, jointly with the student or by a suitable referral. Each member of staff will interpret the role in their own way, but for the personal tutor relationship to work properly we would expect personal tutors to:

• Meet their first -year students during the induction programme in the first week of the

course and subsequently in weekly PAS/AS workshops. • Be accessible at prescribed times (if not adopting an 'open door' policy) to all their tutees • Be properly informed of their students' performance and needs as well as University and

course resources, regulations etc. • Be prepared to listen • Be respectful of the confidentiality of any personal information they acquire, unless the

student agrees to its further communication.

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Additionally the personal tutor will have the following specific responsibilities:

• Monitoring each student's academic performance and attendance in the first year, and

generally advising the student on option choices, and regulations relating to changing, special or mitigating circumstances

• Attending Mitigating Circumstances Board Meetings when their tutees are involved • Advising, counselling or referring the student as appropriate on a range of academic or

personal issues • Providing particular support and advice for students who have failed or been referred • Following up non-attending first-year personal tutees • Informing and advising the course administrator, course leader, exam board etc. as

appropriate on any of the above • Writing references for their personal tutees.

First year students' entitlements and responsibilit ies While we expect our students to become increasingly self-motivated, independent and resourceful as they progress through their course, we recognise that at times they will need information, guidance and support if they are to benefit fully from their experience of Higher Education. At such times it is the personal tutor who will normally be the first point of call. Each student is therefore entitled to:

• Be informed of the name of their personal tutor at the beginning of the academic year • Have a personal tutor who is appropriate, accessible and informed • Have further support provided via referral to Student Services if and when necessary • Have the right to confidentiality for any personal information, unless they wish it to be

communicated further (e.g. to a course leader, Exam Board etc.)

It is the student's responsibility to:

• Ensure that they are fully conversant with the rules and regulations governing their course • Make contact with their Personal Tutor should the need arise • Inform the personal tutor, at the earliest possible date, of any personal issues or problems

which could affect their academic performance • Attend any personal tutor session at the time agreed and bring the standard Personal

Tutorial Form (available outside the Undergraduate Office) with them • Accept full responsibility for their decision, if they choose not to avail themselves of the

personal tutor system 9.3 Brighton Business School – Attendance and Engag ement policy

We expect students to attend all their scheduled lectures, seminars and workshops and to properly prepare themselves for their seminars and assessments. On some modules, if there are no acceptable reasons for a student’s absence, marks may be deducted for non-attendance. Poor attendance may also impact on the Examination Board’s decision to allow a student to be referred in a module.

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9.3.1 Brighton Business School - Attendance and Eng agement policy Engagement with Your Studies You are expected to engage with all the learning activities which form part of your programme and attend all scheduled course workshops, lectures and seminars. Attendance registers will be maintained by your course team and should your individual attendance fall below an average of 75%, this may be taken into consideration by Examination Boards when deliberating on the granting of referrals.

You may however be unable to attend scheduled workshops, lectures and seminars from time to time due to exceptional circumstances (for example personal illness, family bereavement, hospitalisation etc.). In such cases, it is the responsibility of the student to ensure that the course management team are informed at the time and that such absence is discussed with and recorded by the course team. Where possible, students are expected to provide evidence supporting their absence and a lack of evidence may limit the decision making options of the course leader and/or examination board.

Should your record of attendance be consistently poor (i.e. fall below the 75% minimum requirement), you may be required to attend a meeting with your Course Leader to discuss your absences. In the event you fail to attend the meeting without due notice, you will receive a further letter inviting you to a re-arranged meeting. If you do not attend this meeting, you will then be considered to have withdrawn from the course.

Your responsibilities as a student

We encourage you to make use of all the facilities and resources available to you, including libraries and ICT facilities, to enable you to pursue your studies diligently and take responsibility for your own learning. You should familiarise yourself with University and Brighton Business School Rules and Regulations including any relating to your course and should be aware of the requirements of your course. Your course programme team, including the course administrators are available to clarify any questions you may have. Contact details of all the course team are available in your course handbook.

Your lecturers will tell you that experience has taught us that poor attendance at lectures and/ or seminars is likely to lead to you under-achieving. The scatter plot below shows the performance of students against their record of attendance in two seminar groups for a module that shall be nameless, but which, we can assure you, is entirely representative of first year modules in general. One has to ask why the students represented on the left of the plot bothered to come to university as the message is clear: You are only likely to perform well if you attend r egularly. And, of course, it is not just about attendance but also about participation in seminars. A closer examination of the marks shown above reveals that the higher marks have ALL been attained by those students who not only attended regularly, but also prepared themselves in advance of the seminars and then actively participated in the seminars.

Poor attendance leads to poor examination performance

0

20

40

60

80

0 20 40 60 80 100

% Attendance at seminars and lectures

Exa

min

atio

n M

ark

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You have been especially selected for your course because we think you have the right aptitude and intelligence to succeed - so heed the warning and do not fall into the trap of under achieving and then being required to withdraw from the course. We want you to succeed, but you need to make it happen. 9.3.2 Paid employment

Students can obtain assistance in finding paid employment from the Job Workshop, Manor House. However, you are here to study so if you do decide to undertake some paid employment during your time here do not take on too much work. We are expecting that the average student will devote some 35/40 hours per week to their studies so there will not be too much spare time for paid employment. You should also note that the University's recommended guideline is no more than twelve hours per week of paid employment on a full time course so do be careful. It is hoped you can find a suitable balance between your studies- which is why you are here- and your responsibilities outside. 9.3.3 Registration for electives At the beginning of each year, once they have enrolled and arrangements have been put in place for payment of fees, students are automatically registered on to the appropriate modules/papers for their courses. Students intending to study Level 6 Specialist Electives must register their choice of Specialist Electives with their Course Administrator by the end of April of the year preceding the commencement of a particular level of study. Before registering their choices, all students are advised to consult course regulations and to have discussed with a member of staff any restrictions on modules available to them in the following semester(s). Once registered, a student's programme of modules i s fixed for that stage. The following rules will apply:

• A student must register for a module according to the above rules.

• A student will be considered for assessment purposes not to have taken a module if (s)he formally de-registers from that module by the end of Week 2 of the Semester in which it is being offered (i.e. by the end of the second week of study). You will not be allowed to make any changes after this date except in exceptional c ircumstances and then only with the written permission of the Assistant Head Undergradu ate Programmes.

• If a student does not formally de-register from a module by the end of Week 2, and does not

undertake or complete the assessment associated with that module (without mitigating circumstances), (s)he will be deemed by the Examination Board to have taken but failed that module.

9.4 Disability Statement

The University of Brighton is fully committed to the Special Educational Needs and Disabilities Act 2001 (SENDA), which extended to educational institutions the provisions of the 1995 Disability Discrimination Act. The booklet entitled Access and Support for Disabled Students summarises the University’s approach to and provision for students with all types of disability, including long-term conditions, mental health difficulties, sensory impairments and specific learning difficulties. A copy of the booklet is available from Student Services, and a reference copy is held in the Professional and

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Partnership Office. Fuller information about relevant services can be found at: http://www.brighton.ac.uk/disability/ Staff who co-ordinate support for students with disabilities and special needs are based in the Disability & Dyslexia Team in Student Services located in the Manor House. They can be contacted by phone 01273 643799 fax 01273 643669 email disability@brighton.ac.uk If you have special needs please also raise this with Donna Clark in the Undergraduate Office (M160) who can make you aware of student support available. 9.5 Fire evacuation On hearing the fire alarm Leave the building by nearest route Close all doors behind you. Report to assembly point as shown on nearest fire action notice. At all times: Use the nearest available exit. Do not stop to collect personal belongings. Do not run or try to pass the person in front. Do not use the lift. Do not re-enter the building. Do not congregate outside the main entrance. NB These are generic procedures, please refer to any additional specific procedures associated to individual buildings. Students with a disability or mobility problems sho uld notify their personal tutor or course leader or the Special Needs Officer (Donna Clark, R oom M160), so that evacuation arrangements can be set up for them. For further information on health and safety procedures at the University go to: http://staffcentral.brighton.ac.uk/safety/ 9.6 Observing copyright laws Under UK copyright law, you must not copy someone else’s copyright material unless (a) you have their permission or (b) it falls within the limits of what is known as ‘fair dealing ’. Most works remain in copyright for 70 years after the death of the author/creator.

‘Fair dealing’ for ‘private study or research for a non-commercial purpose’ permits you to make a single copy of a ‘reasonable proportion’ of a copyright work. ‘Reasonable’ is not legally defined but it is recommended that you keep within the following limits:

• one complete chapter or up to 5% of a book;

• one article from any one issue of a periodical or set of conference

proceedings;

• up to 10% (up to a maximum of 20 pages) per shor t book (without chapters), report, standard or pamphlet;

• one poem or short story (maximum 10 pages) from a n anthology;

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• one separate illustration or map up to A4 size;

• short excerpts only from musical works (not whol e works or movements) and no copying for performance purposes.

In all cases, you should acknowledge the source of the work.

Multiple photocopies Should you need to make multiple copies of copyright material for classroom use, please first read the notice ‘Copyright – multiple copies’ which should be on display near each university photocopier and is also available online at http://www.brighton.ac.uk/is/copyright. Copyright and the internet Do not assume that just because something appears on the internet, it must be in the public domain. All material on the internet is protected by copyright. Look for a copyright statement (often on the website’s home page under ‘copyright’, ‘terms and conditions’, ‘disclaimer’ or similar) and unless copyright has been explicitly waived, seek permission before re-using it in any publicly-accessible document (web page, poster, etc). Taking a single paper copy of a ‘reasonable proportion’ for ‘private study or research for a non-commercial purpose’ (using the fair dealing limits outlined under ‘single photocopies’ above) is OK but cutting and pasting from someone’s web page to add to your own website or to send to a group is not. For more guidelines on electronic fair dealing, see http://www.ukoln.ac.uk/services/elib/papers/pa/licence/fairnote If you are looking for an image to use in your coursework, remember that images retrieved from Google, Yahoo, etc are often subject to copyright. Start by checking the sources listed on the Online Library’s ‘film, image and sound sources’ page on the Reference Shelf http://library.brighton.ac.uk/pages/Film__Image_and_Sound_Sources/index.php Many of these collections are available for non-commercial use without payment. Scanning You may scan a ‘reasonable proportion’ of a printed document for ‘private study or research for a non-commercial purpose’ (using the fair dealing limits outlined under ‘single photocopies’ above) but it must remain for your personal use only. Do not put scanned copyright material on a computer network and do not distribute it by email. If you use any scanned copyright material in your course work, do not alter it, always put text between quotation marks, and always acknowledge your source. Remember, unacknowledged use of scanned material in your course work could make you liable to accusations of copyright theft and plagiarism. For further information on copyright The UK Intellectual Property Office website (http://www.ipo.gov.uk/) is a useful starting point for copyright information but much of the university’s use of copyright material is determined by individual licence agreements covering material such as print materials, digitised texts, OS maps, newspapers, tv and radio programmes, e-journals etc. If you need any further information on this subject, please check out the documents on copyright at http://www.brighton.ac.uk/is/copyright

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10. MISCELLANEOUS 10.1 Course Handbook 10.2 ACCA Student Membership 10.3 Attendance 10.4 Transfer 10.5 ACCA Fees 10.6 Students with Disabilities 10.7 The role of the course leader 10.8 The role of the Annual Course Review Board 10.9 Quality Assurance ______________________________________________________________________________ 10.1 Course Handbook This Course Handbook contains course-specific information which you will need as an ACCA student. On entry to the University of Brighton, all students have access to the University Student Handbook, which can be found on studentcentral, it contains information on general University matters. Both handbooks are important and should be read very carefully, and retained for future reference. The University Student Handbook contains, among other things relevant to being a student in Brighton, important information on the following: i) Extracts from examination and assessment regulations. Please note exceptions to GEAR

noted in the previous section; ii) Disciplinary procedures; iii) Library services; iv) Computer services and facilities; v) Guide to Students Services, including Careers, Welfare, Special needs, Counseling services,

the Chaplaincy, Medical services, and Childcare; vi) Guide to the Students Union; vii) Information on the personal tutor system. 10.2 ACCA Student Membership You should be a current registered student of the ACCA at the start of Stage 2 and have already passed or be exempted from the Fundamentals Knowledge module of the Association's examinations. Documentary evidence of this will be required. If, exceptionally, you are not already a registered student of the ACCA then information about membership may be obtained from: ACCA 89 Hydepark Street 2 Central Quay Glasgow. G3 8BW Tel: 0141 582 2000 Problems or queries involving exemptions should be directed to Glasgow.

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Any problems encountered in obtaining student membership or exemption from Fundamentals Knowledge should be brought to the attention of your course leader as soon as possible. Please however see the notice in the course leader introduction section. 10.3 Attendance The internal regulations of the course imposed on the University by the ACCA require regular and punctual attendance and adequate standards of course work. You will be advised of any short-comings in this direction during the course, and may not be allowed to proceed with the internal examinations if they are not rectified. 10.4 Transfer Students may transfer to another institution to complete an internally examined course subject to conditions stated earlier. 10.5 ACCA Fees The fees you pay to the University of Brighton cover the tuition you receive from the University, all assessment including the internally assessed examinations, and all other university support. They do not include any stationery or books, nor do they cover ACCA membership, examination or exemption fees, or any other ACCA charges. You will therefore be expected to pay separately to the ACCA: • registration fees • annual membership fee • exemption fees, for converting the University of Brighton examinations to ACCA exemptions (if

you are successful), and • examination fees for the Professional stages. Details of all these will be sent to you separately by the ACCA, along with any other charges they may make. 10.6 Students with Disabilities A summary of the University of Brighton's policies towards students with disabilities is given in Access and Support for Disabled Students booklet. You can in addition, help us in the following ways: • If you have a disability, please disclose this to a member of university staff (the course leader,

course administrator or any other member of staff), so that we can then make any additional arrangements that are necessary.

• Please let us know of any other ways in which we can help you. Remember, though, that any arrangements made with the university will have to be separately organised with the ACCA when you come to take the external examinations. 10.7 The role of the course leader

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The course leader is expected to: • oversee the academic integrity of the course; • provide the academic leadership of the course; • review the academic content of the course; • review the student progression by subject/cohort etc including comparison with previous

years; • produce an annual review to form part of the Monitoring and Evaluation report; • work with the course team; • ensure intra-subject integration takes place. • ensure that all specific ACCA-related procedures are satisfactorily completed, in accordance

with Appendix C of the Requirements for Accreditation of ACCA Internally Assessed Fundamentals Skills Courses.

In addition to providing academic leadership of the award, the course leader is also responsible for the day-to-day management of the course, assisted by the course teaching team, the Course Administrator and the Courses Assistants. The course leader is also responsible for holding meetings with student representatives, which in the case of the Accountancy Studies DipHE/ACCA Course take the form of Course Boards. 10.8 The role of the Annual Course Review Board The university will arrange an annual course review board to appraise critically: • issues arising from students' questionnaires; • student enrolment and withdrawals, analysed by each separate cohort; • student performance by subject, analysed as above; • student performance at Professional levels; • course structure and content; • assessment methods; • views of tutors and Internal Examiners; • External Examiners' reports; • any other administrative matters. The membership of the Annual Course Review Board will consist of

• The Head of Professional and Post-experience Programmes at the University of Brighton; • The Course Leader • The ACCA representative • All staff teaching on the course • The Information Services Advisor

10.9 Quality Assurance ACCA policies for quality assurance are adhered to. There is an annual course review board as requested by the ACCA. Student participation in the evaluation process is viewed as essential at all stages. Within Brighton Business School, students are asked to complete a Module Evaluation Form at a convenient point during the course and the ACCA course leader will convene a Course Board, at least once a term, to meet with elected student representatives from the course at each institution. Also, more generally, student representatives have places on the ACCA Annual Course Review Board, Course Boards, Programme Boards, Boards of Study, Faculty Boards, Academic Board and its committees, and the Board of Governors.

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10.10 Oxford Brookes Degree Students have the option to register for the ACCA Oxford Brookes BSc Degree in Applied Accounting. To be awarded the degree students must:

• be registered with Oxford Brookes University ie opted-in to the BSc degree scheme before passing any of the three ACCA Fundamental papers F7, F8 and F9

• pass the three ACCA Fundamental papers F7, F8 and F9 ad pass other papers required to successfully complete all nine Fundamentals levels papers

• complete the ACCA Professional Ethics module • to submit your Research and Analysis Project in the May submission period this must

be completed by 15 April of the same year • to submit you Research and Analysis Project in the November submission period this

must be completed by 15 October of the same year • compete and pass the Oxford Brookes University Research and Analysis Project

The degree must be completed within 10 years of initial registration onto ACCA’s professional qualification otherwise eligibility will be withdrawn. For full details on the Oxford Brookes degree scheme please go to the ACCA website http://www.accaglobal.com/students/bsc/eligibility/

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APPENDIX A

Assignment Submission via Studentcentral There are two different tools that are used to submit assignments in studentcentral .

The first is a Turnitin submission point and will have this icon next to the submission point. Turnitin is used for ‘Essay’ type submissions, in other words if your assignment is a written paper then you will be submitting to a Turnitin submission point, e.g. a Word file

Figure 1 - example Turnitin submission point

The second is a Blackboard submission point and will have this icon next to the submission point. This type of submission point will be used if you are required to submit a file other than a written paper file, e.g. an Excel file.

Figure 2 - example Blackboard submission point

In order that you online submission is successful please follow the correct instructions for the type of submission point you have in your module area on studentcentral.

Before you submit your assignment...

• When you hand in an assignment you will be able to submit it online – your tutor will discuss the details with you so that you know what to expect.

• Don’t forget that it’s always a good idea to keep a backup copy of all your work.

• The filename should not be more than 25 characters long (preferably shorter) and avoid using spaces – distinguish separate words by using capital letters, for example: ThisIsMyFile.doc or use underscores, like this This_is_my_file.doc

• In Turnitin only the following file types are acceptable: MS Word, WordPerfect, PDF, HTML, RTF, and plain text. Zip (compressed) files are not acceptable.

• If you have created your file using Microsoft Works, you must save it first in Rich Text Format (.rtf) before submitting it to Turnitin.

• Your file should not be larger than 20MB if submitting to Turnitin.

How to submit your assignment to a Blackboard submi ssion point

1. Go into the appropriate module or course area from your Home Page on studentcentral

2. Click the menu link where your tutor has told you to submit the assignment (this is usually named Assignments or Assessments)

3. Click the appropriate assignment (there should be instructions under the link so you know you’re choosing the right one but if in doubt, check with your tutor)

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4. The screen will look something like the one below. Your tutor may have written some instructions for you in the Assignment Information section, so make sure you read them carefully before submitting your work. The Due Date should be visible there too.

5. In the Assignment Materials section write some comments in the Comments box – e.g. your name, cohort, date file submitted etc (DO NOT use the Submission box)

6. Click the Browse My Computer button and browse to the file on your computer or USB stick that you wish to upload electronically and click Open

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7. Once you have attached a file the screen should look like the picture below.

8. If you have another file to submit, click Browse for Local File again and repeat as above.

Your filenames should indicate the order in which the files should be opened and the number of files in total, for example:

Myfile1of3.doc Myfile2of3.doc Myfile3of3.doc

9. Continue until you have added all your files

10. When you have added all your files and want to send them to your tutor, click Submit at the top or bottom of the screen (NOTE : clicking Save as Draft does NOT actually send the file but simply uploads it so that you can send it at a later date if you wish)

11. You’ll see a receipt on the screen showing the time and date the file was submitted. You could print this out if you wish

12. Click OK to exit that screen 13. Note that you only have one attempt, i.e. you can only submit your assignment once 14. When the assignment has been marked by the tutor, which may be some weeks later, you will find that clicking that link again will allow you to see their feedback – but until then you will simply see the file you sent them 15. If something goes wrong, speak to your tutor as soon as you can

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About Turnitin Turnitin is a Web-based service that can find and highlight matching or unoriginal text in a written assignment. Turnitin checks any papers submitted against its database of materials to look for matches or near-matches in strings of text. Turnitin then generates an Originality Report. The Originality Report summarizes and highlights matching text. If submitting your assignment through Turnitin you will be able to submit your paper as many times as you choose up until the assignment deadline when that submission will be final, each time you submit your paper you will be able to view your paper‘s originality score. For details of how to interpret the originality score we would recommend you visit the following link to view a short video: http://tinyurl.com/6d62bbd

How to submit your assignment to a Turnitin submiss ion point

1. Go into the appropriate module or course area from your Home Page on studentcentral

2. Click the menu link where your tutor has told you to submit the assignment (this is usually named Assignments or Assessments)

3. Click View/Complete (under the assignment title)

You’ll need to wait a few seconds (longer if you have a ‘slow’ internet connection) as the submission area is on a different server outside of the University. It does sometimes look like nothing is happening – but be patient!

4. Click the Submit button at the bottom right.

You may need to wait a bit again

5. Once in, you should find the system knows who you are and will have entered your first and last names in the appropriate boxes

6. Don’t worry if your names have not already been entered into the boxes, just type them in yourself

7. Type the title of your assignment in the submission title box

8. Click the Browse button and find the file on your computer that you wish to submit

Remember , the system only supports the following file types: Word, WordPerfect, pdf, html, rtf and plain text. The total file size must be less than 20MB

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9. When you have found the file, click Open to attach it

The name of the file you have uploaded will then appear in the upload box

10. When you are ready to submit the file click the upload button

11. Wait a few moments while your work is processed

12. Eventually Step 2 appears which displays a preview of the submitted work so you can review it and make sure it is the correct file that you wish to submit.

NOTE: that this is not the formatted view – just the text but be assured your tutor will see the fully formatted work NOTE: If it is incorrect, click Return to Upload page and browse to the correct one.

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13. If it is correct, click Submit .

14. Wait for the final time.

15. You will now be able to view your formatted work (first page only) with a success receipt if all is well and an email will be sent to your Unimail account.

That’s it! Turnitin will send you a confirmation email to your UniMail account. The email will be sent from jisc_help@turnitin.com with the Subject heading TurnitinUK Digital Receipt This could be printed or used as evidence of posting so you should not have to contact your school to check the assignment has gone through.

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Recommendations in preparation for e-submission If you choose to submit your assignment online from outside of the university we recommend that you do a trial submission, well before the assignment deadline, from the computer that you plan to use for the final submission. This will give you will have plenty of time to rectify any problems that occur, which will ensure that you meet the required deadline. If using Turnitin for your submission you will be able to submit as many times as you choose up until the deadline, you can use this to test the submission process. For details of the system requirements if using Turnitin please see the details on their website: http://turnitin.com/static/support/system.php

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APPENDIX B

CAREER PLANNING – WHEREVER YOU ARE IN THE JOURNEY

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