BA (Hons) Accounting and Finance

01 Sep 2026 - 31 Aug 2028

Course Leader Simon Mccarthy
Course Team Marie Clifford, Emma Wheeler
Awarding Body University of South Wales
Teaching Institutions University of South Wales
Modes of Study Full Time, Part Time, Full Time Sandwich

Document Version

Version 9
Valid From 01 Sep 2026
Valid To 31 Aug 2028

QAA Benchmarks

Accounting

Educational Aim

The BA (Hons) Accounting and Finance offers students a professionally focused integrated education covering the main disciplines and operational areas of accounting and finance, providing a solid foundation for not just accounting and finance, but many other future career areas. The course also focuses on supporting students to develop the skills and competencies required in a contemporary labour market. This is driven by the USW Graduate Attributes Framework and the requirements of key professional bodies. The main aims of the course are:

To encourage a systematic and critical approach to the identification, analysis and solution of problems by using the concepts of accounting and finance, as well as developing an awareness of the inter-relationships between accounting and finance and other business disciplines and workplace functions. To develop the student's capacity to apply the necessary skills, including those based on digital technology, to solve real life problems in an accounting or finance environment. To produce graduates who possess the capacity for independent critical thinking, have functional skills and knowledge which can be drawn upon to cope with rapid change in the economic environment and promote vision, drive and creativity in both personal and professional development. To develop the student's ability to communicate financial information in oral, written and other forms, to receive and interpret such information and to discuss its significance both in writing and orally. To provide students with an opportunity to develop their experience of business organisations through short work experience, live projects provided by employers or one-year paid supervised work experience. To provide graduates with the in-depth theoretical and practical knowledge, as well as the graduate attributes, necessary for a career in accounting, financial management or financial services.

Learning Outcomes

A1 Analyse the contexts of accounting in terms of the legal and social environment, the accounting profession, the business entity, capital markets and the public sector.
A2 Articulate and apply the main current technical language and practices of financial reporting, managerial accounting, auditing and taxation.
A3 Record and summarise transactions and other economic events through the preparation of financial statements, analysis of the operations of business, financial analysis and projections.
A4 Critically evaluate the contemporary theories and empirical evidence in relation to accounting and the firm; accounting and society; auditing; the operation of capital markets.
B1 Critically evaluate arguments and evidence.
B2 Analyse and draw reasoned conclusions from structured and unstructured problems from given and self-generated data.
B3 Extract and analyse data from multiple sources including the acknowledgement and referencing of sources.
B4 Manipulate financial and other numerical data and apply statistical concepts in the context of accounting and financial management.
C1 Develop the range of skills applicable to seeking employment and working in an accounting firm or the accounting department of a private or public sector organisation.
C2 Engage in independent and self-managed learning.
C3 Critically evaluate the importance of lifelong learning and continuing professional development and how you will practice it as a future professional.

Course Structure

Level 3 Modules

Module Code Module Id Module Title Module Status Credit Value Module Type
HU0S021 MOD012390 Study Skills Running 20 specified
HU0S022 MOD012391 Investigative Project Running 20 specified
HU0S023 MOD012392 Digital Capability Running 20 specified
HU0S025 MOD012394 Organisational Psychology Running 20 specified
HU0S032 MOD012401 Business Administration Running 20 specified
HU0S033 MOD012402 Statistics Running 20 specified

Level 4 Modules

Module Code Module Id Module Title Module Status Credit Value Module Type
AF1S523 MOD011593 Financial Accounting Running 20 specified
AF1S524 MOD011594 Management Accounting Running 20 specified
AF1S525 MOD011595 Data Analysis and Computerised Accounting Running 20 specified
AF1S526 MOD011596 Business Environment for Accounting and Finance Running 20 specified
AF1S528 MOD011598 Personal Financial Planning Running 20 specified
LC1S128 MOD005671 Business and Corporate Law Running 20 specified

Level 5 Modules

Module Code Module Id Module Title Module Status Credit Value Module Type
AF2S529 MOD011599 Financial Reporting Running 20 specified
AF2S530 MOD011600 Management Accounting for Planning and Control Running 20 specified
AF2S531 MOD011601 Financial Management Running 20 specified
AF2S533 MOD011603 Audit and Assurance Running 20 specified
AF2S535 MOD011605 Professional Development in Accounting and Finance 1 Running 20 specified
AFPU50 MOD008686 Work Placement Year (Accounting and Finance, Forensic Accounting) Running 120 specified
AF2S500 MOD013732 Digital Accounting and Taxation Running 20 specified
AF2S532 MOD011602 Digital Accounting Running 20 specified

Level 6 Modules

Module Code Module Id Module Title Module Status Credit Value Module Type
AF3S539 MOD011610 Advanced Financial Reporting Running 20 specified
AF3S540 MOD011612 Information for Decision Making and Financial Management Running 20 specified
AF3S541 MOD011613 Taxation Running 20 optional
AF3S542 MOD011614 Strategic Business Partner Running 20 specified
AF3S543 MOD011615 Professional Development in Accounting and Finance 2 Running 20 optional
AF3S548 MOD011624 Cases in Audit Running 20 optional
AF3S549 MOD011626 Financial Trading and Investing Running 20 optional
AF3S551 MOD011628 Financial Services Running 20 optional
AF3S552 MOD011629 Forensic Accounting Running 20 optional

Teaching and Assessment


Learning and Teaching Methods

Active/simulation based - Several modules at each level will use active learning, simulations and case studies within their teaching. Examples are as follows:

Advanced Financial Reporting. Students will be expected to research current accounting issues and prepare a powerpoint presentation for clients.

Cases in Audit. Students will investigate real life case studies and then have the opportunity to work on a real life project.

Business Environment. Students will participate in a live brief, where they will work in groups to actively plan an event for an external organisation.

Professional development module will enable students to work in consulting groups on a live project working with external partners.

Financial Services. Students will be required to research and investigate a situation, and then prepare a suitability report and client recommendations

Lectures - Most modules will use small lecture sections to deliver the theoretical content but will not have designated lecture sessions to focus students on active learning. Simulations, case studies and other activities in tutorials or workshops will then be used to discuss the implications (and study the practical application) of that theory. Formal lectures will be recorded to give students the opportunity to review the subject wherever possible. (International students favour the recording of lectures because it takes the emphasis off capturing every spoken word and allows the student to focus on the subject without worrying about taking notes. Students with complex lives who cannot always attend sessions also favour it.)

Tutorials - Tutorials/seminars will be student led, with the lecturer posing the questions and facilitating the responses. During these sessions students will be expected to engage in a range of learning activities, including group work, presentations, debates, discussions, independent research, case studies and simulations. For example, in personal financial management the lecturer will pose a financial problem and set students in groups to solve it, with output being reported back to the whole cohort. This approach develops communication skills, problem solving, working with others, research and evaluation skills.

Groupwork - Group work will be an important learning and teaching method, particularly in seminars and will also be incorporated in the assessment regime (with the exception of any Level 6 group work not being assessed). Group work will also be utilised to promote immersive learning as per the University’s Academic Blueprint.

Work-based - While there is no assessed work experience, in the course, students can evidence relevant work experience as part of the portfolio in the professional development module.

In addition to gain real life employability skills and start building professional networks students will take part in a live brief at level 4 and then a live project at level 5, enabling students to interact with external partners.

Students will also be given the opportunity to volunteer on accounting based projects for third sector partners. These volunteering opportunities will be open to all levels.

Project Supervision - Students will take part in a number of projects, starting in the first year with the immersive learning project. At year 2 students will participate in an in depth project in their professional development module. At year 3 students can engage in the live project as part of the cases in audit option, where they act as a consulting team and run their own project.

Practical Classes and Workshops - Workshop activities will be undertaken in all modules using activities already described above.

(All students will also be given the opportunity to volunteer in the Business clinic initiative, helping clients in a workshop environment, preparing reports and analysing data systems to make recommendations that will have a real impact. This will develop communication, problem solving, analytical and research skills. This opportunity is not linked to assessed modules and will be available to all our students.)

Directed Study (including Online Learning) - All modules will include materials posted on the VLE. These will include lecture slides and recording of key lectures or assessment information. Some modules will encourage students to use online discussion boards to continue discussions outside the classroom or QMP tests.

Students will be given tasks to perform outside of the taught sessions. These could take a variety of formats, including online discussion boards or activities, simulations or researching case studies.

Independent Study - Independent study is essential. Students are encouraged to continually improve their necessary skills to become independent learners, which is essential to successfully complete the course and preparing them for the external professional body exams. During all modules students will be given tasks to complete independently either in groups or individually, with dissemination of the results to the whole cohort/ tutorial group.

Placement - tudents have the opportunity to take on a year placement at the end of the second year.

All students will be encouraged to carry out work experience or volunteering during their course. The course team will provide exposure to work experience/ placement opportunities and to volunteering opportunities. Students will be encouraged to engage with the employability team to help secure work experience.

Formative assessment-scheduled - A range of formative assessments will be used throughout the modules. For example, students will carry out presentations on a range of current issues, both individually and in groups. There will be both tutor feedback on these presentations and an opportunity for peer review and self-reflection. Students will also carry out a range of mock examination as formative assessment, to encourage good study practice and build exam confidence.

Formative assessment-independent - As a significant element of assessment is exam based students are required to complete mock exams independently


Employer Engagement

Visiting Speakers - Students will be given the opportunity to attend a variety of guest lecture sessions. Some will be integrated into taught modules and will cover a specific topic on the curriculum other visiting speakers will be chosen to build commercial awareness and wider industry knowledge. Other networking opportunities will be provided, such as speakers from Interlink raising awareness of volunteering opportunities.

Volunteering - During induction students will be made aware of a range of volunteering opportunities and encouraged to take advantage of these opportunities, including opportunities provided by Interlink. Students are also provided the opportunity to volunteer in the Business Clinic or on Accounting projects.

Work Placements - Students have the opportunity to take on a year placement at the end of the second year, they will receive talks about the this option at the end of the first year and again at the start of the second year. For any students wishing to apply for a placement they will be offered support from the course leader and the employability team.

All students will be encouraged to carry out work experience or volunteering during their course. The course team will provide exposure to work experience/ placement opportunities and to volunteering opportunities. Students will be encouraged to engage with the employability team to help secure work experience.

Work-based Learning - To gain real life employability skills and start building professional networks students will take part in a live brief at level 4, a work based simulation at level 5 and then a live project at level 6, enabling students to interact with external partners and build essential employability skills and commercial awareness.

Students will also be given the opportunity to volunteer on accounting based projects for third sector partners. These volunteering opportunities will be open to all levels

Sandwich Years - Students have the opportunity to take on a year placement at the end of the second year, they will receive talks about the this option at the end of the first year and again at the start of the second year. For any students wishing to apply for a placement they will be offered support from the course leader and the employability team.

Other - Opportunity to volunteer in the Business Clinic and on the accounting live projects as discussed above.

 


Means of Assessment


Learning Support

Induction - There will be an intensive induction period where students will be introduced to the course, facilities and support mechanisms. The induction will utilise a mixture of online and face to face activities to reflect the nature of the course. There is an element of pre-induction for students from a widening access background who may be anxious about meeting a large group of students, being older than the average student etc. These students will be invited to small gatherings the week before induction so they can become familiar with the staff, building, meet some of their peers etc to build their confidence and encourage them to attend induction.

During face to face induction the course leader will explain option choices to the students and module leaders will discuss the different modules in-depth so that students can make an informed choice for the returning students. Option choices will already have been discussed at the end of the previous year so students could start considering their choices. 

The face to face induction will also focus on building a sense of course belonging, and building familiarity with the course team, peers and the support services, and building aspirations. For example:

Peer engagement will be encouraged with planned activities that will introduce the new students to the existing students and start the integration

Students will be expected to identify their aspirations, goals and expectations which will be revisited with their PAC’s.

Students will be introduced to the accounting society and Enactus to enable them to start building networks.

Induction is immediately followed by the Business School experiential learning week, Ignite. This is an intensive five day programme and is designed to take students on a journey towards becoming enterprising in their chosen domain; be this a business start-up, a social enterprise, the voluntary sector or within an established organisation. Students will be put into teams and will work together throughout the week to develop their ideas and build upon their innovative skills. The week ends with a challenge where each team is given £50 and in 24 hours use the money to make a profit.

Personal tutor - All students will be assigned a personal academic coach. Students will have an initial meeting during induction, and then further meetings towards the end of term 1, after the first assessments and in term 2 to discuss performance and revision plans for the examination periods. In addition, any students facing progression issues will be offered a meeting after results have been published to discuss their options, all students will be contacted by their course leader after results are published. Students with progression issues will be invited to an early PAC meeting at the start of the next academic term to determine if there’s any additional support needs etc.

Office hours - All tutors and the course leader publish two office hours per week as well as practicing an open door policy.

Tutorials - All taught sessions will comprise a mixture of lectures, workshops, tutorials or seminars depending on their nature. Some sessions will take place in computer laboratories or in the business clinic. Some sessions will make use of the social space in the Library to enable students to pick their own environment to work in

Seminars - All taught sessions will comprise a mixture of lectures, workshops, tutorials or seminars depending on their nature. Some sessions will take place in computer laboratories.

Formative Assessment - All modules will contain formative assessment, both online and in taught sessions. Such assessment will take a variety of forms depending on the module. Examples will include self-reflection, peer feedback and the opportunity to submit samples of coursework to receive feedback before the summative submission date and mock examinations.

Progress meetings - During personal academic coach meetings at the start of the second term a student’s progression will be discussed, both in terms of how they are faring in general and compared to their expectations set during induction week. During this meeting any additional help/support that can be put in place will be identified and discussed. This will be followed up in the meeting at the start of the following academic year.

Research Supervision - As there is no dissertation module there no need for research supervision. However research compromises an important corner stone of the course, and is part of the professional development module at level 6, where students will also have to complete a literature review that will be based on researching a current industry / accounting issue.

Online Resources - There will be online resources available for all modules, including the recording of lectures and assessment guidance. Module leaders will use a range of online resources to support learning.

Advice Centres - yes

DDS Service - yes

IT/Library - The subject Librarian will be invited to a ‘meet the team’ lunch during induction to start the familiarisation process. She will then be brought into one of the early taught sessions to familiarise students with databases, to ensure that students are aware of the services and resources the Library offers and to give advice on how to access these services. Students will also be taken on a library tour and the social space in the library will be utilised during sessions to increase their familiarity with the resources.

This will be reinforced during the final year when the subject librarian will be brought in during the immersive learning module to develop their ability to research the databases and test the suitability of the sources they are accessing.

Course Exit Points

Award Criteria Final
Bachelor of Arts (with Honours) 360 credits of which at least 100 must be at Level 6 or above, 120 at Level 5 or above, 120 at Level 4 or above and no more than 20 at Level 3 Final
Certificate of Higher Education 120 credits of which at least 100 must be at Level 4 or above and no more than 20 at Level 3 Exit
Diploma of Higher Education 240 credits of which at least 100 must be at Level 5 or above, 120 credits at Level 4 or above and no more than 20 credits at Level 3. Exit

Progression Route

MSc Forensic Audit and Accounting - Treforest MSc Finance and Investment - Treforest MSc Professional Accounting - Treforest (FT), Newport (PT) ACCA professional course - NewportICAEW professional course - Newport


Entry Requirements

Admission to the course is typically through the following qualifications:

Typical A Level offer is 104-80 UCAS tariff points

Typical AAT Offer: AAT Level 3 for 1st year entry or AAT level 4 for direct 2nd year entry onto the degree.

Typical Welsh BAC offer: Pass the Advanced Welsh Baccalaureate Diploma with Grade C/D in the Skills Challenge Certificate and BC - CD at A Level (this is equivalent to 104-80 UCAS tariff points).

Typical BTEC Offer: BTEC Extended Diploma Distinction Merit Merit - Merit Merit Pass (this is equivalent to 112-80 UCAS tariff points).

Typical IB Offer: Pass the International Baccalaureate Diploma with a minimum score of 29 overall including 5 or above in English at standard level

Typical Access to HE Offer: Pass the Access to HE Diploma and obtain a minimum of 80 UCAS tariff points

Entry for non-traditional students based on their desire to start the course, prior life experience or prior work experience. Potential students seeking entry to the course on this basis will be expected to attend an interview with members of the course team who will assess their suitability to successfully complete the course and complete the appropriate RPL documentation on behalf of the student.


Inclusive Curriculum Statement

The University of South Wales operates a policy of inclusive learning, teaching and assessment to ensure that all students have an equal opportunity to fulfil their educational potential. Course teams will have considered ways of designing out any potentially disadvantageous element of courses during the course design process. However some specific needs may remain, details about how to apply to have your needs assessed can be found at: http://unilife.southwales.ac.uk/pages/3040-disability-and-dyslexia-service/


Addendum for Delivery at a Partner Institution

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Methods Of Quality Standards

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Quality Of Standards Indicators

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