BSc Accounting with Industrial/Professional Experience

Year of entry: 2021

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Course unit details:
Professional Accounting Practice

Unit code BMAN24652
Credit rating 10
Unit level Level 2
Teaching period(s) Semester 2
Offered by Alliance Manchester Business School
Available as a free choice unit? No

Overview

The course will include the following main components: 
- Ethics, professional practice and the accounting profession: This section introduces students to the links between ethics and accounting. It includes a consideration of how ethical reasoning gives rise to certain issues and questions about accounting practice, and the difficulties encountered in applying ethical ideas to a number of dilemmas in accounting practice. The nature and operation of the accounting profession, including its development, regulation and internationalisation, are also considered
- Areas of professional practice: This section provides an introduction to some specific areas of professional practice, such as taxation services and forensic accounting 
In addition to the above, a workshop session will be devoted to specific skills to assist students in their preparation and application for internships for their third year of study.
 

Aims

This course aims to develop students’ knowledge and understanding of aspects of accounting and auditing represented in professional practice in public accounting firms. In so doing, the course will help students to be able to undertake an internship in public practice accountancy in the third year of their programme of study.

Specifically the course aims to provide students with:

- an understanding of ethical reasoning as applied to issues in professional practice and business;

- an awareness of aspects of the development of the accounting profession; and

- a basic understanding of what is involved in areas of professional practice such as and forensic accounting and taxation services.
 

Learning outcomes

On completion of this course students can be expected to be able to:

1. Explain and discuss ethical reasoning and related professional standards as applied to issues in accounting practice;

2. Analyse potential ethical dilemmas in practical settings;

3. Critically discuss the development of the accounting profession;

4. Explain professional accounting services such as taxation advice, insolvency, and forensic accounting.
 

Teaching and learning methods

Methods of delivery
Lecture and seminar hours:    20 hours (Weekly two-hour sessions incorporating both lecture delivery and workshop or seminar style discussion)

Private study: 80 hours

Total study hours:            100 hours
Total study hours: 100 hours split between lectures, classes, self-study and preparation for classes, coursework and examinations.
Informal Contact Methods
1. Office Hours
 

Assessment methods

Two pieces of coursework (each weighted at 50%). The first piece of coursework will be a presentation completed in groups of 4-5 students and will be completed approximately half-way through the course. The second piece of coursework will be an individual piece of work which involves the articulation of learning from the guest lectures equivalent to 1,500 words in the form of an audio presentation.

Feedback methods

Feedback on progress will be provided in a number of ways:

- General feedback comments and notes on study exercises will be made available through Blackboard;

- Formative feedback will be given on completion of each individual coursework assignment.

- Queries can be posted through discussion streams in Blackboard and will be answered by staff. In addition, students can arrange to see staff to get feedback on specific queries.
 

Recommended reading

Because this course involves a range of syllabus topics, students will be referred to a number of readings rather than a single text and to a variety of resources. In addition to the content of lectures and class meetings, these will include:

- Readings from texts, journals and periodicals;

- Regulatory standards applicable to the profession;

- Case studies and scenarios for discussion;

- Worked examples in relation to tax calculations;

- Where possible and relevant, professional presentations.

K McPhail and D Walters: Accounting and Business Ethics, Routledge, 2009

Study hours

Scheduled activity hours
Lectures 20
Independent study hours
Independent study 80

Teaching staff

Staff member Role
Wendy Wild Unit coordinator

Additional notes

Length of course: 11 teaching weeks.
Guest speakers from the accounting profession (on topics such as forensic accounting, taxation, and insolvency) (provisional)
Pre-requisite course units have to be passed by 40% or above at the first attempt unless a higher percentage is indicated within this course outline.

Pre-requisites: BMAN10760 Auditing & Professional Accounting Practice.
Co-requisites: None
Dependent courses: None
Programme Restrictions: Compulsory for and available only to students on the BSc Accounting programme.

For Academic Year 2021/22
Updated: March 2021
Approved by: March UG Committee

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