Modules for course N2N4 | BA/MAF
BA Management with Accounting

This is a provisional list of modules to be offered on this course in the 2019–20 academic year.

The list may not be complete, and the final course content may be different.

You can also view the modules offered in the years: 2017–18; 2018–19.

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Year 3 Modules

Compulsory Modules

Semester 1

  • ASB-3104: Entrepreneurship Cap & Firm (10)
    Introduction to entrepreneurship; Evolution of the Concept of Entrepreneurship; Characteristics of the entrepreneur; Creativity, innovation and entrepreneurship; The role of entrepreneurs in the economy and society; Entrepreneurship in large firms; Types of entrepreneurship; Defining small businesses; Entrepreneurship in the future.
    or
    ADB-3104: Entrepreneuriaeth Cyf & Cwmni (10)
    Cyflwyniad i entrepreneuriaeth; Esblygiad y cysyniad o entrepreneuriaeth; Nodweddion yr entrepreneur; Creadigrwydd, arloesi ac entrepreneuriaeth; Rôl entrepreneuriaid yn yr economi a chymdeithas; Entrepreneuriaeth mewn cwmnïau mawr; Mathau o entrepreneuriaeth; Diffinio busnesau bychain; Entrepreneuriaeth yn y dyfodol.
  • ASB-3211: Adv.Accounting Theory & Pract (20)
    Normative theories of accounting; Positive accounting theories; Behavioural accounting theories; Systems-oriented theories; Critical accounting theories; Conceptual frameworks for financial reporting; A regulatory framework for financial reporting; Presentation of financial statements; Specific issues, including financial instruments, leases. provision, contingent liabilities and contingent assests: taxation.

Semester 2

  • ASB-3208: Financial Statement Analysis (10)
    Financial ratio analysis and interfirm comparison; Trend analysis and financial forecasting; Dividends, earnings and share valuation; Valuation techniques; Investment analysis; Distress prediction and company acquisations.
  • ASB-3211: Adv.Accounting Theory & Pract
    Normative theories of accounting; Positive accounting theories; Behavioural accounting theories; Systems-oriented theories; Critical accounting theories; Conceptual frameworks for financial reporting; A regulatory framework for financial reporting; Presentation of financial statements; Specific issues, including financial instruments, leases. provision, contingent liabilities and contingent assests: taxation.

20 to 40 credits from:

  • ASB-3212: Taxation (20) (Semester 1 + 2)
    The place of taxation in the economy; The balance between equity and efficiency; Income tax and incentives to work and save; The role of capital taxation; The bases of taxation and investment incentives; Reform of the tax system; Tax as a policy tool; The calculation of personal, corporate, capital gains, inheritance and value added tax liabilities; Basic tax planning.
    or
    ADB-3212: Trethiant (20) (Semester 1 + 2)
    Lle trethiant yn yr economi; Y cydbwysedd rhwng ecwiti ac effeithlonrwydd; Treth incwm a chymhelliannau i weithio ac arbed; Swyddogaeth trethiant cyfalaf; Seiliau trethiant a chymhelliannau buddsoddi; Diwygio'r system dreth; Treth fel cyfrwng polisi; Cyfrifo rhwymedigaethau treth bersonol, gorfforaethol, enillion cyfalaf, etifeddu a threth ar werth; Cynllunio sylfaenol o ran talu trethi.
  • ASB-3214: Auditing (20) (Semester 1 + 2)
    Theoretical, regulatory and ethical background to both internal and external auditing; Risk assessment in the context of internal and external audit; The audit planning process; Gathering of audit evidence; Contents of audit reports; International procedural and ethical standards.
  • Students must take at least one of these modules, the other can be taken as an option.

Optional Modules

10 to 30 credits from:

  • ASB-3103: Marketing Strategy & Man. (10) (Semester 1)
    Introduction and course organisation; Relationship Marketing; Entrepreneurial Marketing; Branding; Creating a Marketing Strategy; Marketing Audit and Tools 1 & 2; Formulating Marketing Strategies; Choosing a Case Study/Small Group Formation; Case study preparation and presentation.
  • ASB-3106: Enterprise by Design (20) (Semester 1 + 2)
  • ASB-3114: e-Marketing (10) (Semester 1)
    Defining the field: Introduction to the module and e-marketing as a strategic tool; E-marketing strategy and the e-marketing environment; Social media marketing; The e-marketing mix; The consumers perspective; The marketers perspective; Online retailing; Mobile marketing.
  • ASB-3117: Globaliz'tn & Multin'tl Corp'n (10) (Semester 2)
    Globalisation and its discontent; Engines of growth; Business and the state; Big Business; The Chandlerian firm; Business groups, mutuals and co-operatives; Technology and the digital economy; Business and business schools; Excellent firms - a longitudinal analysis (Presentations).
  • ASB-3204: Corporate Risk Management (10) (Semester 1)
    The nature of risk management; Risk identification; The firm's loss exposure; Risk measurement and probability distributions; Risk control tools; Risk financing; Insurance and the alternatives; Legal aspects of insurance and insurance contracts; Dealing with insurers.
  • ASB-3412: Dissertation (20) (Semester 1 + 2)
    There is no set syllabus. The subject matter can be drawn from any area of accounting, banking, economics, finance, business studies, management or marketing, provided that there is suitable and sufficient reading material available, and a member of staff is available to supervise in the chosen area of study. You should choose your topic in consultation with the module organiser and other members of staff at the start of the academic year.
  • ASB-3509: Corp. Social Responsibility (10) (Semester 2)
    This module involves a visit to an organisation, during which emphasis will be placed upon its CSR strategies. An opportunity will also be available to relate CSR theory to its practical applications.
  • ASB-3527: Executive Compensation (10) (Semester 2)
  • Students may choose from the above list of modules subject to pre-requisites.