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Exam Code: CIMAPRA17-BA1-1-ENG Practice test 2022 by team
Fundamentals of Business Economics
CIMA Fundamentals study help
Killexams : CIMA Fundamentals study help - BingNews Search results Killexams : CIMA Fundamentals study help - BingNews Killexams : Create your own CIMA SUCCESS STORY with Imperial College

Whether you have completed O/Ls, just started A/Ls or completed A/Ls, each of you has one goal in mind, to decide on a career path that most suits you and one that will reap you the greatest benefits. Whether you are in the Science stream hoping to be a doctor, or in the Maths field hoping to be an engineer, or in the Commerce field wanting to be in business, for each of you the decision to be made is the same.

What next?
If you are one of the many students who want a successful career, "what do I do now" is a question that pops in your mind ever so often. Nowadays the choices for higher education are endless and students are bombarded with various options. Wouldn't it be great to have one qualification that can supply you access to many different careers, so that your options are limitless?

The key aspect of a CIMA qualified professional lies in differentiation. CIMA produces professionals who are financially qualified business leaders and possess the competence to function in all areas of an organisation. Further to instilling strong accounting fundamentals, the CIMA curriculum incorporates Strategic Business and Management, enabling you to work across an organisation and not just in finance. To put it simply, a CIMA graduate can operate in any area of an organisation thus infinitely increasing opportunities.

An important point to note about this qualification is that there are many students in university who also pursue CIMA as a secondary qualification. The diverse nature of CIMA makes it compatible with practically any career so much so that some students studying to be doctors also see this qualification as being beneficial to their careers in the future. Further, a survey done by the Labour Department in Sri Lanka indicates that the CIMA qualification is the No. 1 choice for employers. Currently CIMA students have a 90% employability rate in the country.
Wouldn't it be great for you to have a qualification that gives you the highest chance of successful employment?

CIMA at Imperial College
Having decided on the right qualification for you, it is now time to find the right place to study at. For parents, it is a decision that is important since they not only want what is best for their children, but they also want the right skills and values instilled in their children to mould them into individuals with professionalism and the capabilities of getting a suitable job.

Imperial College provides you with an ideal stepping stone, guided by a prominent panel of lecturers, who believe in a holistic approach to learning. Accredited by CIMA (UK) as a 'Learning Partner Institute' in 2004, Imperial College has established itself as a leading Business School in Sri Lanka and a premier CIMA tuition provider. With the growing demand for CIMA in other parts of the country and the world, Imperial College has also established a presence in Kandy, Kurunegala, Batticaloa, Jaffna, Bangladesh and India.

As a student at Imperial College, you can be assured of a challenging and fulfilling yet an enjoyable experience with the expert tuition and support you will receive and are assured to receive the best. We offer you many facilities that will make the most of your time with us. The standard of tutoring offered is of the highest quality and the lectures are structured to be directly relevant to industry and professions in various fields.

At Imperial College, you are exposed to an exceptional panel of lecturers who are highly competent in their areas of teaching in addition to making significant achievements in their own professional and academic careers. Our aim is to prepare students not only to face examinations but also for successful professional and academic careers. We instil in students, knowledge, capabilities and skills enabling them to contribute largely to their future careers. This means the lecturers not only ensure that you understand the subject matter, but they also bring 'real world experiences' into the classroom.

They share real life experiences, enabling students to be able to apply theoretical knowledge into a practical sense. In addition to exceptional faculty and teaching, you will also be exposed to personal attention and interactive classroom sessions and unrivalled study support through schedule based teaching, mock examinations, extra question practice classes and intensive revision sessions.
Furthermore, at Imperial College, you will also be a part of extra-curricular activities and other programmes that will enhance your skills further.

It's all about you
The decision to pursue higher education is an important one. It is not just a decision about which career path to undertake, it is a decision about your future since the investment you make in terms of your valuable time and money over the next few years will reap its dividends in the future providing you with unlimited opportunities for a successful career.

Now it's your turn to create your own SUCCESS story.
For more information on CIMA at Imperial College in,
" Colombo - visit us at No. 3, St. Kilda's Lane, Colombo 3, or call us on 0773 918 777 or 011 4 51 52 53.
" Kandy - visit us at No 15, George E. De Silva Mawatha, or call us on 0773 919 777 or 081 4 950 950.

Thu, 08 Apr 2021 17:53:00 -0500 text/html
Killexams : CIMA re-imagines business leadership

The 2010 Business Leaders Summit, organised by the Chartered Institute of Management Accountants (CIMA), struck a consistently inspirational tone during a day full of thought-provoking presentations and animated discussions.

Featuring a lively mix of both local and global luminaries from the corporate world, the programme, titled "Re-imagine; re-create", highlighted the pressing need for imaginative solutions that can transform Sri Lanka's business landscape.

Establishing the thematic framework for the event's sessions, BOI chairman Jayampathi Bandaranayake delivered an eye-opening assessment of the opportunities and challenges that await Sri Lankan businesses.

He emphasised the importance of investing in local strengths and urged the assembled corporate leaders to "create more Ramanujans" in both the private and public sectors, referring to the famed Indian who transcended his humble surroundings to become one of the world's greatest mathematicians.

Mr. Bandaranayake pointed to areas such as tourism, milk production, and export markets, amongst many others, as instrumental in propelling the country towards aggressive, but attainable, growth targets.

Elaborating on Mr Bandaranayake's remarks about the immense potential of inbound tourism, Ms Sandie Dawe, CEO of VisitBritain, recounted her firsthand experiences in successfully rebuilding Brand Britain. Voted the world's leading Tourist and Convention Bureau at the World Travel Awards in 2005, VisitBritain is a sterling example for Sri Lanka as our nation formulates a marketing strategy that best leverages its assets.

Referring to the growing trend towards experiential travel, Ms. Dawe evaluated the country's potential and was enthusiastic about the rich possibilities awaiting Sri Lanka. John Keells Holdings (JKH) deputy chairman Ajit Gunewardene brought to the forum both real-world insights as well as a clear-eyed vision of Sri Lanka's future.

Stressing the need to think big, Mr. Gunewardene used the commercial relationship between Hong Kong and China to draw an analogy to that between Sri Lanka and India, predicting that India, with a GDP of US$1.3 trillion and a population of over 1 billion, will soon take centre stage in the global economy.

Mr. Gunewardene then unveiled some of JKH's strategies for taking advantage of Sri Lanka's privileged position with respect to India, wowing the audience with the boldness and imaginativeness of the Group's ambitions.

Pointing out that outsized corporate visions need the support of both the marketing and finance teams in order to flourish, Mr. Ray Perry, executive director of brand profile and marketing at CIMA, showcased groundbreaking research that explored the interdependency between these two vital, but often disconnected, disciplines.

The 'infinity' model that he described affirmed the importance of generating value-creating ideas through marketing, while relying on finance to gauge and justify their effectiveness, or lack thereof.
The research, available to all CIMA members for free, is yet another example of the Institute's commitment to thought leadership and is certain to cause a much-needed re-think at corporate organisations around the world.

A paragon of thought leadership, MAS Holdings is admired both in Sri Lanka and abroad for its professional management style and commitment to continual re-invention. Its chairman, Deshamanya Mahesh Amalean, detailed his group's efforts to keep re-imagining and re-creating itself, noting that this involved more than just responding to market exigencies.

Underlining the importance of getting the fundamentals right, he spoke about the "MAS Experience" which includes building the right partnerships with talent, technology, and the community. Punctuating his remarks with a rousing video that delved into the Group's work with community stakeholders, Mr. Amalean succeeded in moving the heart, as well as the mind, and inspiring the corporate elite present to look beyond short-term gains in order to focus on true leadership.

Engaging the emotions was paramount to Mr. Reg Athwal, founder of the RAW Group and a renowned international public speaker, as he strove to motivate the audience to unleash their 'Mind DNA'.
Describing the corporate 'dream team', Mr Athwal underscored the need to recruit those who possess the talent, energy, cultural fit, and determination necessary to get results.

David Taylor, author of the best-selling Naked Leader books, got the assembled business leaders on their feet with a powerful breakdown of the 'formula for guaranteed success" and challenged them to lead with emotional intelligence.

Three highly interactive panel discussions, featuring all of the speakers as well as a number of leading lights from the corporate and academic spheres, complemented the presentations. Respected panelists including Mobitel CEO Suren Ameresekera, and Browns Group of Companies CEO Murali Prakash expounded on the themes and issues raised during the presentations.

Embodying the spirit of the day's proceedings, these stimulating conversations pointed the way towards a vision of a truly vibrant Sri Lanka, one that would require the single-minded dedication, energy, and imagination of its business leaders

Wed, 07 Aug 2019 15:11:00 -0500 text/html
Killexams : Accounting and Finance study guide 2022/23

Accounting and Finance at Bristol

High-quality teaching

We have a reputation for producing high-quality graduates with strong quantitative skills and a global outlook. Our industry relevant courses are accredited by professional accountancy bodies ICAEW, ACCA and CIMA and combine theoretical and technical education with an understanding of how to tackle the many questions and challenges faced by those working in finance today. We are rare among research-intensive UK universities in showing our commitment to teaching by establishing a distinct teaching-focussed (rather than research-active) career path for academics. This means that student learning comes first. We also pride ourselves in having small class sizes on most courses.

An international environment

We welcome talented international staff and students from over 120 countries across the world. This creates a vibrant and diverse study experience. We have partnerships with over 150 universities worlwide including universities in Europe, Hong Kong, Singapore, USA and Australia.

Unit structure

The school offers many classes that are based in a single semester, and can therefore accept unit requests from study abroad students who want to join Bristol for just the autumn or spring semester.

Unit levels

The school offers units across all undergraduate levels of study: year 1 (level C/4), year 2 (level I/5), and year 3 (level H/6) units. Postgraduate units are not available.

Unit codes

Unit codes in the School of Accounting and Finance begin with 'ACCG' or 'EFIM'. This is followed by a number indicating the year (1, 2, 3). For example:

  • ACCG10000/EFIM10000 = year 1 unit
  • ACCG20000/EFIM20000 = year 2 unit
  • ACCG30000/EFIM30000 = year 3 unit.

For more information about each unit, check the University's unit catalogue for 2022/23. Applicants on all study abroad programmes must review the unit details on the catalogue before listing unit choices on their application form. This includes checking the format of assessment for each unit. The unit catalogue for 2022/23 is updated by April.

Your unit choices cannot be guaranteed. Some units may not have capacity to accommodate all of the unit requests we receive. Registration on a unit also depends on whether you meet the pre-requisite conditions through prior study at your home university.

Study Abroad (Subject pathway)

If you have been nominated to Bristol on the Study Abroad (Subject pathway), you must take the majority of your credits in this school.

Units available on the study abroad programme in 2022/23

The following units from the School of Accounting and Finance are open to incoming Study Abroad students.

Application queries

Contact the Global Opportunities Team if you have any queries about the application process for the study abroad programmes:

Phone: +44 117 39 40207

Wed, 11 May 2022 01:26:00 -0500 en text/html
Killexams : International Accounting with Analytics


This unique programme offers you the ability to advance your accounting career as well as acquire practical analytics skills.


Qualified accountants are always in high demand and the profession provides excellent employability and earning prospects. The MSc International Accounting with Analytics offers you the ability to advance your accounting career as well as acquiring practical analytics skills essential to the accounting profession.

This programme is designed for business and accounting graduates to combine study for a Master’s degree, while also gaining exemptions from professional examinations and gaining an understanding of and expertise in accounting and business analytics.

The programme is informed and shaped by the needs of the accounting, finance and taxation professionals of tomorrow. The programme encourages critical and creative thinking, teamwork and communication, and develops a diverse range of professional attributes which equip graduates to excel in the accounting profession and to become the business leaders of the future.

Significant exemptions from the Chartered Accountants Ireland examinations will be available on completion. Graduates of the MSc should be granted full exemption from their CAP2 examinations and therefore have only two final admitting examinations to complete after graduation.

Sign up to hear more about Ulster

About this course


Full-time - one year

Start dates

Teaching, Learning and Assessment

Learning and Teaching

The range of modules offered on this course allows a varied and interesting mix of methods to be used, to enhance knowledge and understanding as well as allowing you to practice and develop your professional and transferable skills.

For each module on this course you will have weekly lectures and seminars. Lectures are used to explain and develop the skills identified as being important to you in developing your professional and personal development within the subject areas. Lectures provide the framework for directing independent student learning activity and skills development. Weekly seminars will provide opportunities for you to engage in an in-depth appreciation of theoretical and practical issues related to the subject area. A number of modules will utilise the simulation suite available on campus to enhance your learning experience. In addition, a number of modules involve small group teaching in a workshop format.


Considerable effort has been devoted to ensuring that the assessment requirements built into each module on this course are appropriate to the learning outcomes, qualities and abilities being assessed. Assessment methods range from class tests, essays, business reports, group projects and practical skills audits, a variety of group and individual presentations incorporating self and peer assessment, practical simulations, case study applications, reflective portfolios, on-line assessment, class tests, management reports, projects and work-based assignments and unseen end of semester examinations.

The content for each course is summarised on the relevant course page, along with an overview of the modules that make up the course.

Each course is approved by the University and meets the expectations of:

Attendance and Independent Study

As part of your course induction, you will be provided with details of the organisation and management of the course, including attendance and assessment requirements - usually in the form of a timetable. For full-time courses, the precise timetable for each semester is not confirmed until near the start date and may be subject to change in the early weeks as all courses settle into their planned patterns. For part-time courses which require attendance on particular days and times, an expectation of the days of attendance will often be included in the letter of offer. A course handbook is also made available.

Courses comprise modules for which the notional effort involved is indicated by its credit rating. Each credit point represents 10 hours of student effort. Undergraduate courses typically contain 10- or 20-credit modules and postgraduate course typically 15- or 30-credit modules.

The normal study load expectation for an undergraduate full-time course of study in the standard academic year is 120 credit points. This amounts to around 36-42 hours of expected teaching and learning per week, inclusive of attendance requirements for lectures, seminars, tutorials, practical work, fieldwork or other scheduled classes, private study, and assessment. Part-time study load is the same as full-time pro-rata, with each credit point representing 10 hours of student effort.

Postgraduate Masters courses typically comprise 180 credits, taken in three semesters when studied full-time. A Postgraduate Certificate (PGCert) comprises 60 credits and can usually be completed on a part-time basis in one year. A 120-credit Postgraduate Diploma (PGDip) can usually be completed on a part-time basis in two years.

Class contact times vary by course and type of module. Typically, for a module predominantly delivered through lectures you can expect at least 3 contact hours per week (lectures/seminars/tutorials). Laboratory classes often require a greater intensity of attendance in blocks. Some modules may combine lecture and laboratory. The precise model will depend on the course you apply for and may be subject to change from year to year for quality or enhancement reasons. Prospective students will be consulted about any significant changes.


Assessment methods vary and are defined explicitly in each module. Assessment can be via one method or a combination e.g. examination and coursework . Assessment is designed to assess your achievement of the module’s stated learning outcomes. You can expect to receive timely feedback on all coursework assessment. The precise assessment will depend on the module and may be subject to change from year to year for quality or enhancement reasons. You will be consulted about any significant changes.

Coursework can take many forms, for example: essay, report, seminar paper, test, presentation, dissertation, design, artefacts, portfolio, journal, group work. The precise form and combination of assessment will depend on the course you apply for and the module. Details will be made available in advance through induction, the course handbook, the module specification and the assessment timetable. The details are subject to change from year to year for quality or enhancement reasons. You will be consulted about any significant changes.

Normally, a module will have four learning outcomes, and no more than two items of assessment. An item of assessment can comprise more than one task. The notional workload and the equivalence across types of assessment is standardised.

Calculation of the Final Award

The class of Honours awarded in Bachelor’s degrees is usually determined by calculation of an aggregate mark based on performance across the modules at Levels 5 and 6 (which correspond to the second and third year of full-time attendance).

Level 6 modules contribute 70% of the aggregate mark and Level 5 contributes 30% to the calculation of the class of the award. Classification of integrated Masters degrees with Honours include a Level 7 component. The calculation in this case is: 50% Level 7, 30% Level 6, 20% Level 5. At least half the Level 5 modules must be studied at the University for Level 5 to be included in the calculation of the class.

All other qualifications have an overall grade determined by results in modules from the final level of study. In Masters degrees of more than 200 credit points the final 120 points usually determine the overall grading.

Figures correct for academic year 2019-2020.

Academic profile

The Department of Global Business and Enterprise has strong ties with the major professional accountancy and taxation bodies including:

  • Chartered Accountants Ireland (CAI)
  • The Association of Chartered Certified Accountants (ACCA)
  • The Chartered Institute of Management Accountants (CIMA)
  • The Institute of Certified Public Accountants in Ireland (CPA)
  • The Irish Taxation Institute (ITI)

All accounting staff in the department are members of professional accountancy bodies with a number of lecturers also having obtained additional qualifications in areas such as taxation and financial services. Many staff have trained and worked in the Big Four professional services firms as well as having experience advising within small and medium sized practices and in industry.

All lecturing staff within the Department of Global Business and Enterprise are Fellows/Senior Fellows of the Higher Education Academy.

The University employs over 1,000 suitably qualified and experienced academic staff - 59% have PhDs in their subject field and many have professional body recognition.

Courses are taught by staff who are Professors (25%), Readers, Senior Lecturers (20%) or Lecturers (55%).

We require most academic staff to be qualified to teach in higher education: 82% hold either Postgraduate Certificates in Higher Education Practice or higher. Most academic staff (81%) are accredited fellows of the Higher Education Academy (HEA) by Advanced HE - the university sector professional body for teaching and learning. Many academic and technical staff hold other professional body designations related to their subject or scholarly practice.

The profiles of many academic staff can be found on the University’s departmental websites and supply a detailed insight into the range of staffing and expertise.  The precise staffing for a course will depend on the department(s) involved and the availability and management of staff.  This is subject to change annually and is confirmed in the timetable issued at the start of the course.

Occasionally, teaching may be supplemented by suitably qualified part-time staff (usually qualified researchers) and specialist guest lecturers. In these cases, all staff are inducted, mostly through our staff development programme ‘First Steps to Teaching’. In some cases, usually for provision in one of our out-centres, Recognised University Teachers are involved, supported by the University in suitable professional development for teaching.

Figures correct for academic year 2021-2022.


Here is a guide to the subjects studied on this course.

Courses are continually reviewed to take advantage of new teaching approaches and developments in research, industry and the professions. Please be aware that modules may change for your year of entry. The exact modules available and their order may vary depending on course updates, staff availability, timetabling and student demand. Please contact the course team for the most up to date module list.

Year one

Strategic Leadership for International Accounting

Year: 1

The aim of this module is to develop students' appreciation of strategic leadership in accounting, in an international context. The module will emphasise the role of high level financial techniques, technology and analytics in leading strategic change within an organisation.

International Audit and Assurance

Year: 1

This module explores the conceptual and theoretical fundamentals of auditing, combined with the practical application of auditing principles and the issues encountered in the international audit environment. The use of data analytics and emerging technologies are also explored for the conduct of the audit.

Advanced UK Taxation

Year: 1

This module explores the legislation and practice governing the income tax, capital gains tax, inheritance tax and stamp tax exposure of an individual within the scope of UK taxation. It also explores the taxation implications for a corporate entity from a corporation tax, capital tax and stamp tax perspective. The scope, legislation and practice for VAT is also explored for both business and property transactions.

International Financial Reporting

Year: 1

This module explores the concepts underlying financial accounting, current regulations and how these concepts inform regulation including the preparation of internal and external financial reports.

Strategic Finance

Year: 1

This module covers key concepts, principles and theories in strategic finance and will be of particular relevance to professionals either employed or seeking employment in medium and large sized entities. Key Topics will include financial strategy formulation, investment decision making, financing sources, dividend policy, company valuation, mergers and acquisitions and financial risk management.

Strategic Management Accounting

Year: 1

This module covers key concepts, principles and theories in strategic management accounting and will be of particular relevance to professionals either employed or seeking employment in medium and large sized entities. Key Topics will include frameworks /for performance management, performance management decisions, IT and data analytics, behavioural aspects of budgeting, approaches to budgeting, budgetary control, variance analysis, divisional performance measures and ethics, transfer pricing and corporate governance.

Data Analytics for Finance Professionals

Year: 1

This module is designed to introduce the student to the role of data analysis, data visualisation and reporting using within accountancy and business. The module will provide students with the skills and know to work with data and apply data analysis techniques to inform client management strategies, business advisory approaches and reporting.

International Corporate Reporting and Tax Planning

Year: 1

This module explores the financial accounting legislation and regulations, including IFRS and local GAAP, needed for the practical preparation of financial statements for groups. The module also explores the legislation, procedures and practice governing the most common aspects of UK corporation tax for UK companies and multinational groups operating in the UK.

Research Methods for Finance Professionals

Year: 1

This module provides students with knowledge and understanding of the research process in the broad area of international accounting, finance and analytics. It will equip students with an in depth understanding and ability to develop a research question, undertake a critical literature review, and identify a justifiable research methodology to match the research question.


Year: 1

This module is optional

The master's dissertation enables students to carry out research on a chosen Topic within the field of international accounting, finance or analytics. Students will gain an in depth understanding of the academic research process. Completing the dissertation enables the student to build on the knowledge and skills gained throughout their masters programme, to produce a major piece of academic writing.

Applied Research Project

Year: 1

This module is optional

The applied research project module provides students with the skills to apply their technical knowledge and capabilities to research an opportunity, problem or challenge in an organisation in the area of international accounting, finance and/or analytics and come up with an effective solution for the organisation. The module integrates the knowledge gained throughout the programme so that students can critical apply financial, analytical and technical skills to a research project.

Standard entry conditions

We recognise a range of qualifications for admission to our courses. In addition to the specific entry conditions for this course you must also meet the University’s General Entrance Requirements.

Entry Requirements

Applicants must be able to satisfy the University's general admissions requirements in one of the following ways:

Applicants must:

(a) have gained
(i) a second class honours degree in an accounting discipline or better from a university of the United Kingdom or the Republic of Ireland, or from a recognised national awarding body, or from an institution of another country which has been recognised as being of an equivalent standard; or

(ii) an equivalent standard (normally 50%) in an accounting discipline in a Graduate Diploma, Graduate Certificate, Postgraduate Certificate or Postgraduate Diploma or an approved alternative qualification;


(b) gained CAP 1 chartered accounting examinations


(c) provide evidence of competence in written and spoken English (GCSE grade C or equivalent).

Alternatively, applicants must demonstrate their ability to undertake the course through the accreditation of prior experiential learning.

English Language Requirements

English language requirements for international applicants
The minimum requirement for this course is Academic IELTS 6.0 with no band score less than 5.5. Trinity ISE: Pass at level III also meets this requirement for Tier 4 visa purposes.

Ulster recognises a number of other English language tests and comparable IELTS equivalent scores.

Careers & opportunities

Career options

Accounting certified with knowledge of accounting, finance and the business environment are always in great demand. The combination of subjects you will study on this course will provide you with a sound basis to become a future business leader. The knowledge you will acquire will enable you to work in any industry sector and across all areas of business including financial reporting, accounting, finance, taxation or management in public, private or not-for-profit organisations.

The analytics element of the programme is essential to prepare graduates for their professional career by enabling them to ‘add value’ to the business decision making processes within an organisation or for a client business. Graduates will gain practical understanding of and expertise in the use of analytics tools to enable them to help businesses uncover valuable insights within financial information, identify process improvements to help businesses increase efficiency, and to ensure the better management of exposure to risk.

Due to the exemptions available, you will also be a step ahead in your professional accountancy training. On successful completion of this course, you will only be required to undertake a three year training contract and will only have two more examinations to undertake to become a Chartered Accountant.

Fees and funding

Important notice - fees information

Fees illustrated are based on academic year 22/23 entry and are subject to an annual increase.

If your study continues into future academic years your fees are subject to an annual increase. Please take this into consideration when you estimate your total fees for a degree.

Additional mandatory costs are highlighted where they are known in advance. There are other costs associated with university study.

Visit our Fees pages for full details of fees.

Correct at the time of publishing. Terms and conditions apply.

Fees (total cost)

Northern Ireland, Republic of Ireland and EU Settlement Status Fees


International Fees


Additional mandatory costs

It is important to remember that costs associated with accommodation, travel (including car parking charges) and normal living will need to be covered in addition to tuition fees.

Where a course has additional mandatory expenses (in addition to tuition fees) we make every effort to highlight them above. We aim to provide students with the learning materials needed to support their studies. Our libraries are a valuable resource with an extensive collection of books and journals, as well as first-class facilities and IT equipment. Computer suites and free Wi-Fi are also available on each of the campuses.

There are additional fees for graduation ceremonies, examination resits and library fines.

Students choosing a period of paid work placement or study abroad as a part of their course should be aware that there may be additional travel and living costs, as well as tuition fees.

See the tuition fees on our student guide for most up to date costs.


  1. The University endeavours to deliver courses and programmes of study in accordance with the description set out in this prospectus. The University’s prospectus is produced at the earliest possible date in order to provide maximum assistance to individuals considering applying for a course of study offered by the University. The University makes every effort to ensure that the information contained in the prospectus is accurate but it is possible that some changes will occur between the date of printing and the start of the academic year to which it relates. Please note that the University’s website is the most up-to-date source of information regarding courses and facilities and we strongly recommend that you always visit the website before making any commitments.
  2. Although reasonable steps are taken to provide the programmes and services described, the University cannot certain the provision of any course or facility and the University may make variations to the contents or methods of delivery of courses, discontinue, merge or combine courses and introduce new courses if such action is reasonably considered to be necessary by the University. Such circumstances include (but are not limited to) industrial action, lack of demand, departure of key staff, changes in legislation or government policy including changes, if any, resulting from the UK departing the European Union, withdrawal or reduction of funding or other circumstances beyond the University’s reasonable control.
  3. If the University discontinues any courses, it will use its best endeavours to provide a suitable alternative course. In addition, courses may change during the course of study and in such circumstances the University will normally undertake a consultation process prior to any such changes being introduced and seek to ensure that no student is unreasonably prejudiced as a consequence of any such change.
  4. The University does not accept responsibility (other than through the negligence of the University, its staff or agents), for the consequences of any modification or cancellation of any course, or part of a course, offered by the University but will take into consideration the effects on individual students and seek to minimise the impact of such effects where reasonably practicable.
  5. The University cannot accept any liability for disruption to its provision of educational or other services caused by circumstances beyond its control, but the University will take all reasonable steps to minimise the resultant disruption to such services.
Wed, 24 Nov 2021 22:22:00 -0600 en-GB text/html
Killexams : Accountancy – Bachelor of Business

If you study full-time, in your first year, you’ll take eight 15-credit courses, making a total of 120 credits.

If you wish to study over two semesters, you should aim for 60 credits per semester. You may be able to take some courses at summer school. Make sure you include courses that are prerequisites for the next level of courses you wish to study.

The BBus provides considerable flexibility, enabling you to take control of your own qualification within the regulations.

Core business courses

Core courses 115111, 115112, 115113, 115114, 115115 and 115116 must be completed within the first 120 credits, and 115211 and 115212 within the first 240 credits of study towards the degree.

Core courses are compulsory. These are courses which cover Topics across the business spectrum. They are designed to supply you the leadership, communication and solid business skills that you will need in your career.

In your first year

You must include course 110109 in your first year of study as you require this course to gain entry to most of the 200-level accountancy courses).

In your final year

110303 Integrative Accounting is a capstone course, which means it is designed to be taken in your last year of study. It relies on you having completed first and second year courses and ties your learning together.


Completing a minor is optional. Minors increase the breadth of your degree. They supply you extra knowledge, attributes and capabilities.

A minor must be in a different subject from your major.

A Bachelor of Business (Accountancy) with a minor

You may choose a minor from any University undergraduate degree that has recognised minors. If the minor is from another undergraduate degree, the regulations of that qualification will apply.

An Accountancy minor (for students who are studying a different degree)

If you are not studying a Bachelor of Business (Accountancy) and wish to complete a minor in Accountancy see the BBus regulations for the requirements of this minor.  

Meeting requirements for industry membership

Membership of professional accountancy bodies (Chartered Accountants Australia New Zealand (CAANZ), CPA Australia, CIMA and ACCA) requires the completion of specified courses. Some of these courses are required for the Bachelor of Business majoring in Accountancy while the remaining professional courses can be selected as electives.

See professional body course requirements. Use the Get advice button to find out more.

Official regulations

To understand what you need to study and must complete to graduate read the official rules and regulations for this qualification.

You should read these together with all other relevant Statutes and Regulations of the University including the General Regulations for Undergraduate Degrees, Undergraduate Diplomas, Undergraduate Certificates, Graduate Diplomas and Graduate Certificates.

Returning students

For returning students, there may be changes to the majors and minors available and the courses you need to take. Go to the section called ‘Transitional Provisions’ in the Regulations to find out more.

In some cases the programme or specialisation you enrolled in may no longer be taking new enrolments, so may not appear on these web pages. To find information on the regulations for these programmes go to the Massey University Calendar.

Please contact us through the Get advice button on this page if you have any questions.

Mon, 21 Mar 2022 08:43:00 -0500 en-NZ text/html
Killexams : BSc Econometrics and Mathematical Economics

The degree involves studying courses to the value of 12 units over three years, plus LSE100. You will also have the opportunity to apply for a year abroad at one of our global exchange partners. 

First year

In Michaelmas Term of the first year of the programme you will gain an essential foundation in economics and learn the necessary quantitative skills. In Lent Term you will take introductory courses in microeconomics, macroeconomics and econometrics. You will also choose an outside option course from a rich array of courses from other departments – this can be a whole unit course or two half unit courses in Michaelmas Term and Lent Term, respectively. In addition, you will ​also take LSE100.

Michaelmas Term

Economics (0.5)

Principles economics course to introduce students to traditional and topical economic questions and how both established and new economic approaches can deal with them. 

Quantitative Methods (0.5)*

The aim of this course is to develop the basic mathematical tools necessary for further study in economics and related disciplines.

Elementary Statistical Theory (0.5)

The course provides a precise and accurate treatment of introductory probability theory, statistical ideas, methods and techniques. 

Outside option

Lent Term

Microeconomics I (0.5)

This course provides a foundation to help students understand key microeconomic questions using a variety of established and new approaches.

Macroeconomics I (0.5)

This course provides a foundation to help students understand key macroeconomic questions using a variety of established and new approaches.

Econometrics I (0.5)

Introduction to econometrics to teach students the theory and practice of empirical research in economics.

Outside option

*Students can opt to take Mathematical Methods (1.0) in place of Quantitative Methods (0.5) and the Lent Term outside option (0.5).

A half unit, running across Michaelmas and Lent Term in the first year, LSE100 is compulsory for all LSE undergraduate students, and is designed to build your capacity to tackle multidimensional problems through research-rich education.

Second year

The second year of the programme builds on the Year 1 courses in microeconomics, macroeconomics and econometrics. You will develop a firm grasp of core analytical methods and apply them to a range of problems. You will also choose one outside option from another department (a whole unit or two half units in Michaelmas Term and Lent Term, respectively).

Microeconomics II (1.0)

This intermediate-level course will help students understand key microeconomic questions and challenges and also evaluate possible solutions using a variety of approaches and student projects.

Macroeconomics II (1.0)

This intermediate-level course will help students understand key macroeconomic questions and challenges, and evaluate possible solutions using a variety of approaches and student projects.

Econometrics II (1.0)

Intermediate-level course to teach students the theory of econometrics, the practical problems of empirical research, and how to do empirical research  themselves in a student project.

Principles of Finance or optional course (1.0)

Third year

In your third year you will have the opportunity to specialise according to your interests.

You will choose one course from three options. You will then take two further economics options. You will also complete a thesis in quantitative economics on a research question of your choosing.

Two economics options

Quantitative Thesis (1.0)

Econometric Theory (1.0))
Gives an introduction to the asymptotic theory of estimation and inference of economic models.
Games and Economic Behaviour (1.0)
Reviews fundamental concepts in economic theory and presents some of its most successful applications.
Problems of Applied Econometrics (1.0)
Provides a solid grounding in latest developments in applied econometrics. 

For the most up-to-date list of optional courses please visit the relevant School Calendar page

Where regulations permit, you may also be able to take a language, literature or linguistics option as part of your degree. Information can be found on the Language Centre webpages.

You must note however that while care has been taken to ensure that this information is up-to-date and correct, a change of circumstances since publication may cause the School to change, suspend or withdraw a course or programme of study, or change the fees that apply to it. The School will always notify the affected parties as early as practicably possible and propose any viable and relevant alternative options. Note that the School will neither be liable for information that after publication becomes inaccurate or irrelevant, nor for changing, suspending or withdrawing a course or programme of study due to events outside of its control, which includes but is not limited to a lack of demand for a course or programme of study, industrial action, fire, flood or other environmental or physical damage to premises.

You must also note that places are limited on some courses and/or subject to specific entry requirements. The School cannot therefore certain you a place. Please note that changes to programmes and courses can sometimes occur after you have accepted your offer of a place. These changes are normally made in light of developments in the discipline or path-breaking research, or on the basis of student feedback. Changes can take the form of altered course content, teaching formats or assessment modes. Any such changes are intended to enhance the student learning experience. You should visit the School’s Calendar, or contact the relevant academic department, for information on the availability and/or content of courses and programmes of study. Certain substantive changes will be listed on the updated undergraduate course and programme information page.

Sat, 18 Jun 2022 18:58:00 -0500 en-GB text/html
Killexams : Do Your ESG Audits Fall Short? New Report Says Likely

Big accounting organizations are weighing in on the ESG factor, which is reshaping industries from finance to fashion.

A report released Monday by the International Federation of Accountants, or IFAC; the American Institute of CPAs, or AICPA, and Chartered Institute of Management Accountants, or CIMA, found that while ESG reporting is on the rise — it’s still subject to variation.

More from WWD

The report surveys 1,400 global companies, focusing explicitly on 2020 data, and is an update to the inaugural study from the year before. A follow-up study analyzing 2021 data is expected to be released later on.

Some 58 percent of global companies obtained ESG assurance (or a third-party aid) in 2020, up from 51 percent the previous year, yet these assurances were mostly “limited in scope” because of selective disclosure, per the report. Another finding was that 61 percent of ESG assurance services were performed by professional accounting or auditing firms. The report contends that without the help of professionals, ESG data is subject to greater variability and less oversight.

In plain speak, greenwashing is still palpable as fashion’s attempts at transparency programs reveal.

That being said, the majority (or 92 percent) of global companies provided some ESG data to investors, either through integrated, annual or standalone reports. Greenhouse gas emissions dominated reporting categories but many companies are still selectively disclosing.

“It’s encouraging to see continued high levels of reporting on sustainability information and an overall increase in assurance globally,” International Federation of Accountants’ chief executive officer Kevin Dancey said in a statement. “But our research tells us that 80 percent of companies are using multiple frameworks or standards, which results in data that is not consistent, comparable or decision-useful for investors, stakeholders or society at large.

Disclosure is getting more straightforward, however, with some help. Frameworks like the Sustainability Accounting Standards Board, or SASB, standards, as the report showed, have grown in use and mention by companies as regulatory agencies look to tighten disclosure proposals. Already, many fashion players, among them Adidas, Allbirds, Gap Inc., Kering, Levi Strauss & Co., Nike Inc., PVH Corp., VF Corp. and more, report on SASB.

IFAC’s Dancey underlined that sustainability reporting and assurance will only reach its full potential when it’s based on a “harmonized global system” such as the International Sustainability Standards Board’s comprehensive baseline of disclosure.

Sign up for WWD's Newsletter. For the latest news, follow us on Twitter, Facebook, and Instagram.

Click here to read the full article.

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Killexams : Accounting and Finance MSc

Course modules

This is how the programme will look:


 Semester One (September -January) 

 LBPG5009 Executive Business Simulation  

 ACFI5067 Contemporary Issues in

International Financial Reporting

 ACFI5068 Management Accounting  

 ACFI5069 Applied Corporate Finance 

 ACFI5070 Research Methods 

 Semester Two (January - May) 

ACFI5077 Portfolio Management

ACFI5071 Applied Trading  

 Choose one from the following: 

 ACFI5073 Business Analytics 

 ACFI5074 Governance & Social Responsibility

 ACFI5076 Assurance and Risk 

 ACFI5078 Behavioural Finance 

 Semester Three (May -September)  

 ACFI5028 Dissertation 

 LBPG5030 Business Research Project 

 60 credits 

 (one of two) 

Contemporary Issues in International Financial Reporting

This module introduces the learner to broader and deeper understanding of the contemporary and important issues concerning international financial reporting regime. It discusses the increasing role of international financial reporting regulation, the politics thereof and the critical debates in different jurisdictions. As such, this module allows students to deliberate upon the important developments in international financial reporting from a historical, social, political and professional standpoint. It critically evaluates the implications which financial reporting has on businesses and societies. A further focus is on the increasing trend and importance of non-financial reporting areas such as sustainability accounting and corporate social responsibility of businesses.

An Evaluation of Management Accounting 

This module examines the application of management accounting within a coherent theoretical framework. You will analyse the fundamentals of costing within a multi-product business environment and contextualise the same through the use of case studies. Control, evaluation and performance measurement techniques will also be critiqued. During this module you will make use of contemporary research literature in the field of management accounting. The module will make use of contemporary research literature in the field of management accounting to examine the role of the management accountant and the application of management accounting techniques in practice

Applied Corporate Finance

This module provides students with a broad understanding of the ways that capital is raised to create, grow and restructure firms. The aim of the module is to guide students on the techniques used to appraise and report on investment and financing decisions. You will be shown how corporate finance decisions impact the value of the firm and impact shareholders and other stakeholders. Case Studies will be used to illustrate the impact of various corporate decisions.

Research Methods

This module provides students with a broad understanding of business and academic research methods. It is designed to help students prepare for a Dissertation or Business Research Project. Students will be guided on the selection and planning a suitable research project, the module will review research design, paradigms and ethics, including the broader ethical impact of research. The module covers a wide range of qualitative methods for data collection and analysis, including interviews, questionnaires, focus groups, observations and content analysis. Students will be guided on the financial and secondary datasets available at DMU. The module covers a subset of quantitative techniques to guide students on the use Excel and or R, including descriptive statistics, confidence intervals, one and two-sample tests, ANOVA, chi-squared test, selected non-parametric tests, and regression. The module concludes with an overview of mixed methods, and the visualisation and presentation of research results.

Portfolio Management

Taught from the portfolio manager’s perspective, issues in price formation for all the major asset classes will be explored. Markets will be investigated with particular attention to the fundamental and non-fundamental components of securities pricing. To this end you will examine the standard valuation methods in addition to concepts arising from the behavioural finance literature. Optimal portfolio allocation will also feature. The overriding objective of the module is to provide a framework for well-placed investment decisions and to become familiar with the various investment strategies, providing a knowledge base for those wishing to pursue professional qualifications in this field.

Applied Trading

This module provides students with a broad understanding of the skills needed to turn clients' investment objectives into trading strategies. It is designed to help students prepare for roles in investment firms, regulators, and clients.  

Students will be guided on the links between finance theory and trading. Students will be given a simulated portfolio to manage on behalf of a client. During the module, students will report to, and make trading recommendations on behalf of, their client. These reports and recommendations will be in response to real-time daily news, and in response to changes in the client's investment objectives.  

Students will need to apply their knowledge of finance theory, and portfolio management, in this changing situation. The module emulates many aspects of a trading floor. Students will learn how to analyse the impact of trading strategies on risk and return. Students will gain an understanding of hedging.

Each student will be assigned a sector, or situation, to follow using the news feeds in Bloomberg and Refinitiv. Students will be required to analyse the impact of proposed changes in trading strategies. Students will learn how to write Excel macros, and how to perform financial calculations to report back to the client.

Business Analytics
This module integrates accounting and financial theory with the science and art of discovering and analysing patterns, identifying anomalies, and extracting other useful information in financial and economic datasets. This module takes a practical approach to prepare you to analyse and get a grasp of the most required data structuring, modelling and visualization techniques by employers. You will gain business insights for decision making by participating in business analytics simulations and you will be able to present dynamic reports to a diverse audience.

Governance and Social responsibility

The module offers an understanding of corporate governance and social responsibility. The aim is to analyse the effects of corporate governance and social responsibility and to consider the role key stakeholders such as institutional investors play in corporate governance. You will review academic journals and make recommendations with regard to factors that influence corporate governance and social responsibility.

Behavioural Finance

The module will provide you with an understanding of behavioural finance theories. We will examine the impact on stock markets of credit conditions, behaviour (biases and heuristics), institutions, and culture. You will be shown how to use behavioural finance theories to explain financial crises and stock market bubbles. The module reviews the evidence for and against market efficiency, momentum, reversal, over-reaction, and under-reaction. You will be encouraged to think critically about the implications of behavioural finance theories for financial and regulatory decision-making.


You must also undertake a dissertation, providing an invaluable opportunity to work in depth on a particular aspect of accounting and/or finance (in its broadest sense) and to apply and enhance your technical knowledge and critical awareness in a subject of your choice.

Business Research Project

The Business Research Project (BRP) is an individual consultancy project that serves as a commercially and employability-relevant experience, and is an alternative to the dissertation. It requires you to compile a 10,000 word report that acts as a solution to a business research challenge. The assessment is in two phases; A. Situational brief, to ensure that you fully understand the project requirement (in a similar way that a marketing consultancy would send a proposal), and B. Main report, which includes details of the research / analysis / recommendations. Each project is summarised on a BRP brief, a one-page document that gives a succinct description of the organisation, the overall project, the specific skills you have developed, and the expected outcomes

Note: All modules are indicative and based on the current academic session. Course information is correct at the time of publication and is subject to review. Exact modules may, therefore, vary for your intake in order to keep content current. If there are changes to your course we will, where reasonable, take steps to inform you as appropriate.

Teaching and assessment

Modules include formal lectures, tutorials, workshops and interactive sessions.

Teaching contact hours

This is a full-time course so you should be prepared to devote approximately 38 hours a week to your studies. You will typically have up to 8 synchronous hours of teaching most weeks for semester 1 and 2. Teaching is through a mix of lecturers, tutorials, seminars and lab sessions and the breakdown of these activities is shown in each module description.

In addition each module provides a 2 hour surgery each week available for individual consultation with the lecturer. You may also have some scheduled meetings with your programme leader, personal tutor, and/or careers throughout the year to discuss your academic progress and personal development.

Self-directed study: In order to prepare for, and assimilate, the work in lectures and seminars you will be expected to make regular use of our on-line resources, participate in classroom discussions including on our virtual learning environment (VLE) and engage in personal study, revision and reflection for approximately 24 hours per work during semester 1 and 2.

In semester 3, you will undertake independent research for your dissertation (or In-company project), and again should typically allow around 38 hours per week for this. You will be allocated a dedicated academic supervisor to support you, who you will be able to contact on a regular basis.

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