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University of Brighton Brighton Business School Brighton Business School Association of Chartered Certified Accountants (ACCA) Course Handbook Non credit bearing course Fundamental Skills Professional Essentials Professional Options Page 1 of 89

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University of BrightonBrighton Business School

Brighton Business School

Association of Chartered Certified Accountants (ACCA)

Course Handbook

Non credit bearing course

Fundamental SkillsProfessional EssentialsProfessional Options

September 2015

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PREFACE

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

Other key documents that you should be familiar with are:

the University of Brighton Student Contract;

the University of Brighton Plagiarism Awareness Pack;

the Brighton Business School Referencing Handbook;

the University of Brighton General Examination and Assessment Regulations (GEAR).

Copies of all these documents are accessible in electronic format on the University’s student intranet, Studentcentral (see 7.6 below), via your Course Area. You will also be provided with paper copies of the University Student Handbook and the University Plagiarism Awareness Pack.

Because of increasing incidents of cases of plagiarism both in this university and others, you are strongly urged to carefully read the Plagiarism Awareness Pack. Penalties for plagiarism can be very harsh and ignorance is no defence! The University has access to special software which can detect plagiarism and we will be using this at random throughout the year at all levels, so you have been warned.

If you would like to see any other items included in your course handbook please contact your course leader and, whilst we cannot promise to change things straight away, we will do our best to improve the handbook in future years.

IMPORTANTFor students electing for internal assessment, please note that the provisional dates for 2015/16 resit examinations are 22 August to 2 September 2016. Any referred student unable to attend examinations between these dates will be required to resit in 2016/17 academic year and will be unable to proceed with the course meanwhile.

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CONTENTS

1. COURSE LEADER INTRODUCTION

2. ABOUT YOUR SCHOOL – BRIGHTON BUSINESS SCHOOL

4. ABOUT YOUR COURSE - MANAGEMENT AND ADMINISTRATION

4.1 Course management team, course board and examination board4.2 Communications between staff and students4.3 Where to turn for advice and guidance4.4 Student representation and feedback4.5 Annual academic health process

3. ABOUT YOUR COURSE - STRUCTURE AND CONTENT

3.1 The Course overall3.2 Course aims and learning outcomes3.3 Course structure and content3.4 Academic Calendar3.5 Careers Support

5. ABOUT YOUR COURSE - ASSESSMENT5.1 Nature of assessment5.2 Examination past papers5.3 Mitigating circumstances

6. YOUR COURSE-SPECIFIC REGULATIONS6.1 Admissions 6.2 Progression 6.3 Withdrawal

7. LIBRARY, COMPUTING AND MEDIA SERVICES7.1 The library service7.2 Library services for part-time students7.3 The Online Library7.4 Computing services for students based at Moulsecoomb7.5 Media Centres7.6 Studentcentral7.7 ASK Study Guide7.8 Useful web addresses

8. STUDENT SERVICESPage 3 of 61

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9. STUDENT ENTITLEMENTS AND RESPONSIBILITIES9.1 Student Charter9.2 Brighton Business School – Attendance and Engagement policy9.3 Disability statement9.4 Fire evacuation9.5 Observing copyright laws

10. MISCELLANEOUS10.1 Course Handbook10.2 ACCA Student Membership10.3 ACCA Fees10.4 Students with Disabilities10.5 The role of the course leader10.6 Quality Assurance10.7 Oxford Brooks degree

APPENDIXA EmployabilityB Learning Support Plans (LSPs)C Career Planning – wherever you are in the journey

D Internal assessment

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1. COURSE LEADER INTRODUCTION

Welcome to the University of Brighton's (ACCA) course. Some of you are full-time; some of you are part-time. Some of you will have already completed studies here and will be familiar with the workings of the School and the University. Others of you will have come here from other educational institutions. Some of you may be returning to study after a long absence from formal education. Hopefully all of you will have an enjoyable and successful experience of being a student at Brighton.

This handbook will attempt to give you the essential information that you need to complete that experience, and should be read in conjunction with the University Student Contract. These documents are complementary and should be read through carefully at least once during the academic year, and retained for reference. They contain important information which we expect you to know.

We are an approved Gold Tuition Provider of the ACCA Fundamentals Knowledge and Professional Essentials and Options modules. Our tuition runs through the academic year and is, therefore, primarily geared for preparation for the June sittings of the ACCA examinations. We do not offer any tuition specifically geared to exam sittings at other times of the year. Remember that you are subject to all the ACCA regulations and it is your responsibility to ensure you are aware of these rules and all ACCA deadlines (for registration, exams etc).

I hope you have a successful and enjoyable time here. Good luck with your studies.

Nigel PadburyACCA Course Leader Brighton Business School September 2015

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Important Notices

1) During the year could you ensure that you:

check studentcentral regularly for timetable and other changes notify the Professional and Partnership Office of any changes of address and

telephone number (Louise Letchford on [email protected])

2) All students must be registered members of the ACCA.

3) You are advised that for all course queries for Fundamentals Skills and Professional stages you should, in the first instance, contact the Course Leader. Enquiries about membership, ACCA regulations, examinations, etc should be directed to ACCA Connect, 0141 582 2000

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

5) The ACCA Professional Options are run subject to demand and the decision of the Course Leader as to which Options will run in any given year is final. Please enquire as to whether your chosen Option(s) will run to avoid disappointment.

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2. BRIGHTON BUSINESS SCHOOL

Your School is Brighton Business School. The Director and Head of Brighton Business School is Professor Aidan Berry. More information about the work of the School may be found on the school web site at: www.brighton.ac.uk/bbs. The Vice Chancellor of the University is currently Professor Julian Crampton.

The Business School’s contact details are:

Brighton Business SchoolUniversity of BrightonMithras HouseLewes RoadBRIGHTONBN2 4AT

Tel: (01273) 600900 (Switchboard)Fax: (01273) 643597 or 642153

--------------------------------------------------

The Academic year dates for the School are:

AUTUMN TERM

28 September 2015 – 11 December 2015

SPRING TERM

4 January 2016 – 18 March 2016

SUMMER TERM

11 April 2016 – 10 June 2016

SEMESTER DATES

Semester One 28 September 2015 – 5 February 2016

Semester Two 8 February 2016 – 10 June 2016

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3. ABOUT YOUR COURSE - MANAGEMENT AND ADMINISTRATION

3.1 Course management team and course board3.2 Communications between staff and students3.3 Where to turn for advice and guidance3.4 Student representation and feedback3.5 Annual academic health process___________________________________________________________________

3.1 Course management team, course board and examination board

3.1.1 Course management team

Responsibility for the day-to-day running of your course lies with the course management team, comprising your course leader, your course administrator, and the members of staff teaching on the course. Their contact details are as follows:

Responsibility Staff Room no Tel no E-mail addressCourse Leader Nigel Padbury 134 Ext 1268 [email protected]

Course Administrator Louise Letchford 139 Ext 2572 [email protected]

Module Tutor F4 Gilliane Williams 147 Ext 2596 [email protected]

Module Tutor F5 A J Cilliers 127 Ext 2590 [email protected]

Module Tutor F6 + P6 Joanna Armstrong 147 Ext 2579 [email protected]

Module Tutor F7 Nigel Padbury / Trish Coffey

134127

Ext 1268Ext 2166

[email protected] [email protected]

Module Tutor F8 + P2 Nigel Padbury 134 Ext 1268 [email protected]

Module Tutor P1 Sandra Holmes 102 Ext 2957 [email protected]

Module Tutor F9 Anastasia Khanina 147 Ext 1857 [email protected]

Module Tutor P3

Andrew Grantham/ Graham Clifford/Asher Rospigliosi

130 Ext 2985 [email protected]@brighton.ac.uk

Profiles of academic staff may be found on the School website at: http://www.brighton.ac.uk/bbs/contact/academic.php

3.1.2 Course board

Each course within the School has a course board. The responsibilities of course boards include:

• ensuring the smooth operation of the course;• reviewing syllabus content, teaching methods, resources and generally monitoring the

course in operation;• maintaining effective feedback arrangements between the lecturers and the course

members;• planning and recommending policy with regard to the operation of the course;• exercising such other functions as may be requested by the School Board.

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The membership of course boards is as follows:

Course Leader Nigel PadburyStudent Representative(s) TBACourse Administrator Louise LetchfordInformation Adviser (or nominee) Pauline CoverdaleModule Leaders Where a module is taught by just one person that person is the module

leader.Assistant Head Peter Stock

Each course board will normally meet two or three times a year to hear reports on the progress of each year of the relevant course. The board will discuss both students' and tutors’ reports and take action where appropriate. If an issue arises which is clearly beyond the scope of the course board and requires further consideration, then it will be referred to the School Board. Copies of the minutes of course boards will normally be published on the school area on studentcentral within three weeks of each board on the “My School:Brighton Business School” area.

3.2 Communications between staff and students

Effective communication between staff and students is very important, and the School facilitates this in a range of ways.

3.2.1 We contact you

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

The notice-boards, plasma screen and student mailboxes are all in Mithras House, close to the Professional and Partnership Office (M139). Through them you will be told about changes in timetables, cancellations and re-locations, the membership of groups, notes about examinations and essays, internal and external mail. Changes are frequent at the start of the academic year so please check them daily. It is your own responsibility to keep up with any announced changes.

You must complete the personal information from which will be given to you during induction and return it within two weeks of starting your course. Please ensure that you have uploaded a photograph of yourself onto studentcentral. If you change your personal details (address, name etc) you must notify the Professional and Partnership Office immediately in writing (by letter or e-mail) and change your personal details on-line on Studentcentral. 3.2.2 You contact us

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

and Partnership Office (M139)

3.2.3 Professional and Partnership Courses Office Course administration is carried out in the Professional and Partnership Office. The

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professional courses administrative team is located in the Professional and Partnership Office (M139) and is staffed by Hazel Brown and her team of course administrators. They have responsibility for all initial enquiries: for most queries you should see them first (what to do, where to go, requests for freely available handouts, information sheets, etc).

Opening times during term timeMithras House:

07.00 – 21.00 (Monday- Thursday)07.00 – 19.00 (Friday)

Professional and Partnership Office:08.30 – 17.00 (Monday to Thursday)08.30 –16.30 (Friday)

3.2.4 How to locate an office or lecture room

Most University room numbers are in two parts each of which conveys information. For example, to find room M160, you need to go to Mithras House, then the first floor (the first digit is a “1”) and then look for room M160. Similarly the computer pools will have numbers such as MA201, signifying Mithras Annexe, on the second floor and W321, somewhere on the third floor of the Watts Building. Outside the Professional and Partnership Office (M139) you will find on the wall a list of all the staff with their telephone numbers, e-mail addresses and office numbers. Next to the list is a display of all the staff photographs.

3.2.5 University telephone numbers

The standard University telephone exchange number is 01273 600 900. To directly reach a member of staff, once you know their internal extension number you need to add 64 before the internal extension number. For example, the course administrator’s extension is 2502. To reach him from outside you would need to dial 01273 642502. Alternatively dial 01273 600 900 and ask for a particular member of staff.

3.2.6 Your email address

Every member of the university has a central email address usually in the form [email protected]. This is the address that we will use to contact you and it is your responsibility to ensure that the Professional and Partnership Office is kept fully informed of any changes.

3.2.7 Proof of enrolmentIf you need a letter confirming your enrolment on a University course (e.g. for the purposes of a career development loan from your bank) you must request this from the University Student Office (Registry), Mezzanine Floor, Cockcroft Building. Please note that your School staff are not permitted to produce these letters

3.3 Where to turn for advice and guidance

Although every effort is made by staff to ensure that your course runs without problems we recognise that these do occasionally arise. The following notes provide guidance on the procedures to be followed in the event of problems arising during the course or with assessment. At each stage it is expected that the staff involved will try to find a solution to the difficulty. However, you should bear in mind that in some cases it is not within their power to solve them and, as such, it may need to be referred on to another body. It is permissible to miss out a stage in these procedures when a problem is urgent and the appropriate lecturer/tutor is unavailable, or where for other reasons it may be appropriate.

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3.3.1 Administrative problems

In the first instance, you should contact your course administrator about problems of an administrative nature. If the problem still remains unresolved then you should contact your course leader.

3.3.2 Personal problems In the first instance, you should contact your course leader.

3.3.3 Academic problems (unrelated to coursework and examinations)

Stage 1 Discuss with lecturerconcerned

Not Resolved Resolved No further action needed

Stage 2 Bring to attention ofcourse leader or deputy course leader

Not Resolved Resolved No further action needed

Stage 3 Bring to attention ofthe Course Board through your yearcourse representative

Not Resolved Resolved No further action needed

Stage 4 Bring to the attention of the Head of School

The Head of School will take appropriate action directly or if necessary refer the problem on to the School Board, Examination Board or other appropriate body.

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3.3.4 Problems associated with completing coursework and/or sitting examinations

Problems completing coursework should follow the pattern below:

Stage 1 Discuss with lecturer concerned

Stage 2 If necessary complete an Assignment ExtensionForm, getting the approval of your Course Leader and/ or Mitigating Circumstances Form and notify your course leader in writing of the nature of the problem and its potential effect

Stage 3 Lodge copies of the document outlined in Stage 2 withthe Professional and Partnership Office marked for the attention of the lecturer concerned and the Chair of the Examination Board.Please make sure that you obtain a copy from the Office staff when submitting these forms

For problems relating to sitting examinations the normal pattern should be as follows:

Stage 1 Bring the problem to the attentionof the invigilator

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

Stage 3 Lodge a copy of a mitigating circumstances form with the Professional and Partnership Office marked for the attention of the Chair of the Examination Board. Again, please makesure that you obtain a copy from the Office staff when submitting this form

For further information about obtaining coursework extensions see section 5.8, and for further information about submitting a mitigating circumstances form see section 5.13.

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3.4 Student representation and feedback

3.4.1 Student representation

Each year student representatives are elected for each course, and they are an important formal channel of communication between students and staff. The names and contact details of student representatives are published on studentcentral from early November each year.

All students are urged to consider standing for election as a student representative. It can be a very rewarding role, is an excellent personal development opportunity, and looks great on your CV. All newly elected student representatives are offered training for the role by the School, in conjunction with the University of Brighton Students Union, and support is available during the year as required. For further information about standing as a student representative, please contact the course leader. 3.4.2 Student feedback The School recognises the importance of formally obtaining and responding to the views of students in a systematic, consistent and transparent manner, taking action where necessary, and “closing the loop” by giving students feedback on resultant action, and the outcomes of student participation in decision making.

Feedback is formally obtained from students via annual course feedback forms, the student representative system (see 3.4.1 above), and operation of the School’s policy for resolving academic problems (see 3.3. above). For example, the Student Liaison Committee comprising student representatives and chaired by the School Quality Director meets two/three times a year in order to provide a forum for students to comment on issues that may arise at both course and School level. Formal mechanisms for obtaining student feedback are inevitably, and often usefully, supplemented by informal channels and contacts with students.

Feedback from students is formally considered, and responded to, at course boards and at the School Board, and as part of the annual academic health process (see 3.5 below). Copies of the minutes of course boards will normally be published on the school area on Studentcentral within three weeks of each board.

3.5 Annual academic health process

The basic building block of the University’s quality assurance system, is the Annual Academic Health process, which ensures that all courses and their constituent modules are reviewed annually, drawing upon a range of data as appropriate. Reports are produced from module through to course level, and are synthesized into school reports which consider the range of courses within their portfolio. Schools’ reports are considered at faculty and university level. External examiner reports and student feedback are a vital part of this process.

Within Brighton Business School, all course academic health reports are considered and approved at the School’s Annual Academic Health Afternoon in October, to which student representatives are invited to attend and participate. Copies of all approved academic health reports and the School Academic Health Report will normally be published on the school area by mid-November.

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4. COURSE STRUCTURE AND CONTENT

4.1 The Course overall4.2 Course aims and learning outcomes4.3 Course structure and content4.4 Academic Calendar4.5 Careers Support

4.1 The Course overall

The ACCA's examination structure consists of three stages, the first consisting of the Fundamental Knowledge, second the Fundamental Skills modules and the third Professional Essentials and Options modules.

You have already completed previous papers either by sitting them directly with the ACCA or gained exemption from the papers due to previous accounting qualifications.

The Fundamental Skills stage can be completed either by external or internal assessment; you may have chosen to complete the ACCA course on an internally assessed basis, but without enrolling on the Diploma in Professional Studies in Accounting. The Professional stage is only externally assessed.

This course is aimed at people who mainly wish to complete their ACCA studies on a part time basis, who perhaps already have a degree and are maybe working. The ACCA allows students to receive tuition for all papers in any stage of the course, but assessment by the ACCA is restricted to the maximum four paper rule. Our structure encourages the part time route by grouping papers F4, F5 and F7 into one day; F6, F8 and F9 are also grouped into one day and the same applies to the Professional papers. Tuition goes through the full academic year for the June examinations. Please note that not all Professional Options run every year. Please check with your course administrator at the appropriate time.

4.2 Course aims and learning outcomes

Aims

The general aim of the course is to provide tuition for potential accountants, by enabling students:

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

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

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

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

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v) to acquire the confidence and ability to explore and assess alternative courses of action

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

vii) to know and understand contemporary theories and empirical evidence concerning accounting in a practical context, and be able to critically evaluate such theories and evidence

viii) to acquire the necessary understanding, knowledge and confidence to ensure a reasonable prospect of success in the final externally set examinations

Learning Outcomes

On completion of their studies a student should have acquired the following abilities and skills

i) an understanding of the contexts in which accounting can be seen as operating. Knowledge and understanding of the main current technical language and practices of accounting (for example, recognition, measurement and disclosure in financial statements; managerial accounting; auditing; taxation) in a specified socio-economic domain

ii) knowledge and understanding of some of the alternative technical languages and practices of accounting (for example, alternative recognition rules and valuation bases, accounting rules followed in other socio-economic domains, alternative managerial accounting approaches to control and decision-making)

iii) skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis of the operations of business (for example, decision analysis, performance measurement and management control); financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks)

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

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

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

vii) the ability to analyse and draw reasoned conclusions concerning structured and, to a more limited extent, unstructured problems from a given set of data and from data which must be acquired by the student

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

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ix) capacities for independent and self-managed learning

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

xi) skills in the use of communications and information technology in acquiring, analysing and communicating information (currently these skills include the use of spreadsheets, word processing software, online databases)

xii) communication skills including the ability to present quantitative and qualitative information, together with analysis, argument and commentary, in a form appropriate to the intended audience

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

On successful completion of Professional Essentials and Options which the ACCA suggests to be the equivalent to a UK Masters Degree1, the successful student will:

i) be able to draw on knowledge acquired at all earlier subjects studied and integrate that knowledge effectively and creatively

ii) be able to analyse and interpret data and present reasoned conclusions

iii) be able to diagnose and formulate solutions which display commercial awareness

iv) be able to exercise judgment drawing on technical, political and commercial awareness in developing and evaluating alternative solutions

v) be able to adapt to new systems and circumstances

vi) be able to communicate analyses and conclusions effectively with sensitivity

vii) be able to demonstrate strategic awareness, interpersonal and management skills, and personal qualities

viii) have developed the capacity for independent and self-managed learning

1 In terms of Masters level qualifications the University of Brighton current position would suggest that a Masters level qualification from the University of Brighton would have to have a substantial dissertation element which the ACCA qualification as currently designated does not have

4.2.1 Curriculum

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Externally assessed by the ACCA

Module ACCA Paper

University module code

Skills F4 Corporate and Business Law CL AAXF4Skills F5 Performance Management PM AAXF5Skills F6 Taxation TX AAXF6Skills F7 Financial Reporting (International) FR AAXF7Skills F8 Audit and Assurance AA AAXF8Skills F9 Financial Management FM AAXF9

Essentials

P1 Governance, Risk & Ethics GRE AAXP1Essential

sP2 Corporate Reporting CR AAXP2

Essentials

P3 Business Analysis BA AAXP3Options P6 Advanced Taxation ATX AAXP6Options P7 Advanced Audit and Assurance AAA AAXP7

Students are required to study all the subjects in Skills and Essentials modules and two from Options Module.

(Please check with the course administrator as to the availability of the Options Modules at the appropriate time).

4.3 Course structure and content

Fundamental and Professional levels

The Fundamental Skills and Professional courses are based around the following framework, which is shown diagrammatically in Figure 1.

i) Fundamental Skills runs in part-time mode. The part-time Fundamental Skills course will normally take two years to complete, while students who wish to take a more intensive route can complete it in one year via an internally assessed route (contact Louise Letchford for more details), subject to the entry requirements identified in section 6.1. It is not recommended that students attempt the one-year course if they have significant work obligations.

ii) For part time students the Fundamental Skills course is divided into two years of three subjects each. All students have the option of registering for the Oxford Brookes degree in Applied Accounting. See the notes in section 4.3.2, this is external to the University of Brighton and students must make their own enquiries of the ACCA and Oxford Brookes.

iii) Students will normally then go on to take the Professional Essentials study in one year.

iv) Students will then study for a further year for the two Professional Options subjects.

FIGURE 1 - COURSE STRUCTURE – PART TIMEPage 17 of 61

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Below are typical timetables, your course administrator will give you the finalised timetables nearer the start date.

Fundamental Skills - Year 1Wednesday Subject9.00 -11.00 AAXF7 Financial Reporting11.30 – 13.30 AAXF4 Corporate and Business Law 13.30 - 1400 Lunch14.00 – 16.00 AAXF5 Performance Management

Fundamental Skills – Year 2Friday Subject9.00 -11.00 AAXF6 Taxation11.30 – 13.30 AAXF8 Audit & Assurance13.30 – 14.00 Lunch14.00 – 16.00 AAXF9 Financial Management

Professional Essentials – Year 3Wednesday Subject09.00 – 11.00 AAXP1 Governance, Risk & Ethics (P1)11.30 – 13.30 AAXP3 Business Analysis (P3)13.30 – 14.00 Lunch14.00 – 16.00 AAXP2 Corporate Reporting (P2)

Professional Options- Year 4Thursday Subject10.00 – 12.00 Commencing 08.10.2015

AAXP7 Advanced Audit and Assurance*

15.00 – 17.00 AAXP6 Advanced Taxation*

If you are studying Full time you will study all Fundamental Skills in one year and then continue to the second year to complete all the professional essential papers and two professional options modules.

Please note that these are the hours of formal contact teaching time. You should remember that to be successful in the ACCA examinations, a substantial amount of private study time in addition to class contact time is required.

Students may bring forward one outstanding exemption on to either stage of Fundamental Skills course.

Professional Option papers – some guidance

In order to gain the ACCA qualification, all Professional papers must be sat externally with the ACCA, including 2 of the 4 option papers, which students are required to take. Two of the

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option papers, P7 Advanced Audit and Assurance and P6 Advanced Taxation are suitable for students working in or considering a career in accountancy practice. The other two option subjects, P5 Advanced Performance Management and P4 Advanced Financial Management are more relevant to students working in industry or the public sector.

Please note that this year the P4 and P5 Options will not be running in 2015-2016.

The following notes have been prepared to give students some guidance when choosing their options.

P7 Advanced Auditing and Assurance

This subject builds on the knowledge of the processes of auditing examined in F8. The aim of this subject is to enable students to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and currentdevelopments. Auditing is not carried out in a vacuum, and students should recognise that they will be required to demonstrate a good understanding of business and accounting, as well as auditing theory and practice. To be successful in this examination, it is not sufficient to merely pick up an auditing manual and learn it. Students who have some practical experience of auditing may be at an advantage, although the wide ranging syllabus will contain elements that will be new material to everyone. The syllabus includes the following topics: professional and ethical considerations, practice management, audit processes including strategy and planning, audit and assurance assignments for companies and groups, and current issues and developments.

P6 Advanced Taxation

This subject covers all the subject F6 Taxation material and expands into more complex areas. The main new area of study is Inheritance Tax. The subject F6 material will be revised partly through directed self study. Exam questions are largely numerate, but there are always parts of questions which require an explanation of taxation issues.

Tax is an important subject for those who work in professional offices and for those in industry and commerce who are concerned with the preparation of statutory accounts, tax returns and business planning. There will be a considerable time gap for most students between the two tax subjects (F6 and P6), so revision is going to be very important.

For information only:

P5 Advanced Performance Management (Not running 2015-2016)The aim of the module is to ensure candidates can apply judgement and technique in the analysis of relevant data to provide management with the information required to contribute to a range of strategic planning, control and decision-making situations.

The syllabus includes the following key areas: management accounting framework, design of management accounting systems, performance measurement, planning and control, and decision making.

The module is suitable for students who have enjoyed the management accounting aspects of subject F5, and who are considering following a career involving more specialised management accounting knowledge.

P4 Advanced Financial Management (Not running 2015-2016)The aim of this module is to help students to apply relevant knowledge, skills and exercise professional judgement as expected of a senior financial executive or advisor, in taking or

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recommending decisions relating to the financial management of an organisation. The syllabus includes the following key areas: Treasury and advanced risk managementTechniques, advanced investment appraisal, acquisition and mergers, corporate reconstruction and re-organisation The module is suitable for students who did well in Fundamentals Skills F9 Financial Management and see themselves progressing in a strategic financial decision making capacity.

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4.4 Academic Calendar

2015-2016

Sem Time table week

TeachingWeek No

Weekcommencing

Monday -

Session Notes

28.09.15 Yes 10 11 11 2 05.10.15 Yes1 12 3 12.10.15 Yes

1 13 4 19.10.15 Yes  1 14 5 26.10.15 Yes  1 15 6 02.11.15 Yes  

1 16 7 09.11.15 YesConsolidation week for some

modules 1 17 8 16.11.15 Yes  1 18 9 23.11.15 Yes  1 19 10 30.11.15 Yes  1 20 11 07.12.15 Yes Term Ends Fri 11.12.15 

21 14.12.1522 21.12.15    23 28.12.15    

1 24 12 04.01.16 Yes Term Starts Mon 04.01.161 25 13 11.01.16 Yes1 26 14 18.01.16 Yes1 27 15 25.01.16 Yes1 28 16 01.02.16 No

2 29 17 08.02.16 Yes Sem 2 Starts Mon 08.02.162 30 18 15.02.16 Yes  2 31 19 22.02.16 Yes  2 32 20 29.02.16 Yes  2 33 21 07.03.16 Yes2 34 22 14.03.16 Yes2 35 23 21.03.16 Yes2 36 24 28.03.16 Yes Term Ends Fri 18.03.16

37 04.04.1638 11.04.1639 18.04.16

2 40 25 25.04.16 Yes Term Starts Mon 11.04.16 2 41 26 02.05.16 Revision Bank Holiday May 2 2 42 27 09.05.16 Revision2 43 28 16.05.16 Examinations2 44 29 23.05.16 Examinations2 45 30 30.05.16 Examinations Bank Holiday May 30 2 46 31 06.06.16 Examinations Term Ends Fri 10.06.16

47 13.06.16  48 20.06.16    

49 27.06.16    50 04.07.16    

11.07.16  

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4.5 Careers Support

The Careers department will provide a workshop in semester 2 for students. We also advise students to acquaint themselves with the ACCA website (www.accaglobal.com) which is full of useful contact information including the P.E.R requirements.

Careers planning agreementA Career Planning Agreement (CPA) for your course has been developed. Having a CPA means that your Course Leader and careers counsellors have identified career-relevant work happening within your course and that your lecturers will make this content explicit to you during your time at Brighton. The Careers Centre is involved as part of the agreement and you can book an appointment for a careers interview.

The purpose of the CPA is to help you assess your skills, think about and choose what you want to do on graduation, how to get there, and how to develop the career management skills needed for the rest of your life.

The CPA covers four learning outcomes as follows:- competencies in self-assessment and personal review- competencies in researching job ideas and occupational information- competencies in decision making, goal setting and action planning- competencies in the transition to work, self employment, further study and training.

Further details of your CPA is available on the School Area of Studentcentral and from there you can explore the many helpful Career links

CLICKSTUDENTCENTRAL

CLICKSTUDENT LIFE

CLICKCAREERS & PART TIME JOBS

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

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5. ABOUT YOUR COURSE - ASSESSMENT

5.1 Nature of assessment5.2 Examination past papers5.3 Mitigating circumstances

___________________________________________________________________

5.1 Nature of assessmentStudents wishing to be externally-assessed sit their examinations with the ACCA and are responsible for organising this themselves. Students wishing to be internally-assessed can find additional information set out in Appendix D.

5.2 Examination past papers for externally-assessed students

These can be found on the ACCA website www.accaglobal.com

5.3 Mitigating circumstances

ACCA Specific rules regarding mitigating circumstances

(i) Mitigating circumstances are unforeseen incidents which affect a student's performance either in their coursework or their end-of-course examination. In order to be admissible the circumstances must have:

materially affected the students' ability either to prepare their coursework, revise for an examination or to work during the examination

been beyond the student's control not been predictable in advance and therefore were not able to be compensated for

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

Police Incident Report.

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

(iii) Examples of mitigating circumstances which would not normally be admissible are pre-existing long term physical or mental illness, marital (or similar) difficulties, normal pregnancy, moving house, changing employment, work pressure, bad handwriting and English as a second language.

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6. YOUR COURSE-SPECIFIC REGULATIONS

6.1 Admissions 6.2 Progression regulations6.3 Withdrawal___________________________________________________________________

6.1 Admissions

Minimum Entry Requirements to Fundamentals Skills

Students wishing to join the Fundamentals Skills course to study in part-time mode must, in accordance with ACCA and University regulations:

i) be currently registered students of the ACCA,

ii) be able to provide documentary evidence from the ACCA of exemption from or of having passed a minimum of two subjects at the Fundamentals Knowledge examinations, i.e. students may carry only one subject from Fundamentals Knowledge on to the course. Additionally, students will not be able to take any subjects at the Professional Essentials external examinations until they have registered to sit any outstanding papers at the Fundamental stage.

iii) be competent to read, speak and write in English. This normally requires an IELTS score of 6.0 overall, with 6.0 in the written element.

If applying for our internally assessed course students must also

iv) sign a declaration that they have not failed an internally assessed course at another institution.

The ACCA expects students to sit for examinations in module order i.e. complete the Knowledge module before commencing the Skills module.

The entry requirements for part-time students wishing to enter directly to Fundamentals Skills Year 2, are the same in all respects to those entering Fundamentals Skills Phase 1, except that in addition documentary evidence would be required of exemption from at least two of the earlier fundamental skills papers F4, F5 and F6, and Fundamental Knowledge papers.

In all cases, the final decision for acceptance on to the ACCA Fundamentals Skills course rests with the course leader.

Minimum Entry Requirements to Professional level (ACCA)

Students wishing to join the course at Professional level would normally be expected to be able to provide documentary evidence from the ACCA of having passed or having exemptions from all of Fundamentals Skills, except that students who have been referred in or have outstanding externally examined subjects may be allowed to join the course, at the discretion of the course leader. Further progress in the examinations will then be subject to ACCA regulations, including the requirement to have cleared all of Fundamentals Knowledge before any Professional Essentials subjects may be taken.

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6.2 Progression Regulations

Normally students would have successfully completed Fundamental Skills Year 1, before proceeding to Year 2, but students who have been unsuccessful at no more than one of the Fundamental Skills year 1 papers may be admitted to Year 2 of the course. The remaining paper would have to be passed before a student can register to sit their professional examinations.

Students may enter directly on to Fundamental Skills phase 2 if they satisfy the entry requirements for entry to Fundamental Skills phase 1 detailed in section 6.1 above.

6.3 Withdrawal from the course

Students who wish to withdraw from the course should write to the course leader, informing her/him that they wish to withdraw.

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7. LIBRARY, COMPUTING AND MEDIA SERVICES

7.1 The library service7.2 Library services to part-time students7.3 The Online Library7.4 Computing services for students based at Moulsecoomb7.5 Media Services7.6 Studentcentral7.7 ASK Study Guide7.8 Useful web addresses

_________________________________________________________________

The Information Services department provides library, computing and media services in support of learning, teaching, research and administration at the University of Brighton.

7.1 The library service

7.1.1 The University of Brighton libraries

There are five libraries at the University of Brighton; the Aldrich, Falmer and St Peter’s House libraries in Brighton, the Queenwood Library in Eastbourne and the Hastings Campus Library.

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

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

7.1.2 Opening hours

Up to date information the about opening hours for all site libraries can be found at www.brighton.ac.uk/is/students under Libraries > Locations and opening times, or here

Current opening hours for the Aldrich Library Help Desk (on the Moulsecoomb site):

Term time: Monday – Thursday 08.30 – 21.00Friday 08.30 – 19.00Saturday & Sunday 11.00 – 15.00

Vacations: Monday – Friday 09.00 – 17.30Saturday ClosedSunday 11.00 – 15.00 (except August)

The Aldrich Library is open for study only until 02.00 every night during term time. After the library Help Desk closes, entrance to the Ground Floor is via the entrance in Queensdown School Road and you will need your Unicard to gain entrance.

In addition the Aldrich Library has extended opening hours during exam revision periods. For more information about this look out for posters displayed in the library or visit www.brighton.ac.uk/is/aldrich.

7.1.3 Borrowing entitlements

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You may borrow up to 20 items at any one time. The standard loan period is three weeks but items in heavy demand are seven day loan or for use in the library only (Desk Loan Collection). Desk Loan items can be booked in advance for use in the library or overnight loan. You will normally be charged a fine if you return a short loan item late or retain an item which has been reserved by another user and recalled by the library.

7.1.4 Renewing items

It is not always necessary to bring items which you have on loan into the library to renew them. Provided that it has not been requested by another user, any item may be renewed: in the library at the Help Desk or on the self-service machines using your Unicard. by telephoning the library (the Aldrich Library number is 01273 642770). Outside of

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

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

7.1.5 Returning items

If the library is open, return your items to the library using the self-service machines so that they can be discharged from your record.

When the library is closed, you can use the secure book-drop bins situated at the site libraries. At Aldrich there is one on the ground floor adjacent to the computer pool room and a second one in the Cockcroft building reception area..

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

7.1.6 The library catalogue

The library catalogue is available on dedicated terminals in each library and is also accessible online via the Online Library (http://library.brighton.ac.uk). The catalogue has information about all the material held in all of our site libraries. You can use the catalogue to search for books, electronic books, print journals, electronic journals and audio-visual items and to access your own borrower record for renewing books and to see your current loans. You can also use the catalogue to reserve items when all copies are on loan.

7.1.7 Requesting items from other libraries

Undergraduate and postgraduate students are entitled to inter-library loans. This means that you can obtain books or articles from other libraries (usually the British Library) when we do not hold them in stock. For more information please refer to the Inter Library Loan section of the Information Services website here under Libraries > Borrowing or ask at your library Help Desk or contact the Aldrich Library Business Team.

7.1.8 Photocopying

All the libraries offer self-service photocopying and scanning facilities - you should read the notices about copyright to ensure you stay within the legal limits of copying from printed materials.

7.1.9 Audio-visual material

All the libraries have relevant collections of DVDs which you can use in the library or borrow for home use. You can use the library catalogue to search for audio-visual items. There is

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also a service called BOB: Box of Broadcasts, for watching and making clips from TV and radio programmes, available from the Online Library http://library.brighton.ac.uk

7.1.10 Communications

The library uses your university Email address for all correspondence (e.g. recalled, loans or notification of reserved items awaiting collection). It is possible to set your Email to be forwarded to a personal email account of your choice. This can be done within studentCentral by clicking on Email or from the Information Services website www.brighton.ac.uk/is/students under Computing > Student email.

7.1.11 Library Rules and Acceptable Behaviour Policy

All students are advised to read these documents which supplement the university regulations. They are available on the Information Services website www.brighton.ac.uk/is/students under Libraries > Borrowing > Rules and regulations

7.1.12 EndNote

EndNote is a software programme installed on all University computers that allows you to store and organise your references and create bibliographies or insert correctly formatted references into assignments in whichever style you require eg. Harvard, Chicago, APA etc. The online version is available free to all staff and students registered at the University Brighton. You must register to use EndNote online using a University of Brighton computer and renew your registration after one year. Further information can be found on the Online Library website under Subject Guides here

7.1.13 Enquiries and further help

A Help Desk can be found in each of our libraries. You can also contact the Aldrich Library:

By phone:

Aldrich Library Help Desk: 01273 642760/642770

By email:

General enquiries: [email protected] Subject support team for Business and Law: [email protected].

If you have special needs, ask about the services that can be provided to enable you to use the libraries effectively.

7.2 Library services for part-time students

If you are studying part time and living away from the university, please ask at your University of Brighton home library about using another university library under the SCONUL Access scheme. Ask at your home library Help Desk for more information and you can also visit http://www.access.sconul.ac.uk/ to check whether the library you want to use is part of the scheme.

Part time students may also be eligible to join the University of Brighton’s Postal Loan Service whereby items can be posted to you. For more information go to the Information Services website www.brighton.ac.uk/is/students and see Libraries > Part time students or link from here.

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7.3 The Online Library

The Online Library (available via the Online Library link in StudentCentral, or here) contains:

OneSearch: for searching across a number of our resources at once.

Links to our library catalogue, the catalogues of other local libraries and the British Library’s catalogue.

Subject Guides: Providing research assistance, subject guides, and useful resources compiled by Information Services. These guides include databases, Internet gateways, government websites and professional organisations

Resources A-Z includes the databases used to search for articles and papers relevant to your subject. Most of these databases contain the full text of documents. The non-full text databases provide bibliographic detail and often an abstract.

A selection of the databases you may find useful are:

Business Source PremierEmeraldFAME (Financial Analysis Made Easy)Passport (global market information)Key Note (market research reports and company data)LawtelLexis LibraryUK Newsstand (Financial Times, Guardian, Times etc)Westlaw

The majority of these resources are available both on and off campus using your university username and password.

If you would like more information or assistance with using the Online Library please ask at your library Help Desk or email [email protected].

7.4 Computing services for students based at Moulsecoomb

7.4.1 Locations and opening hours for computer access

Aldrich library computer poolroom:

Term-time Monday - Friday 08.30 – 02.00Saturday – Sunday 11.00 – 02.00

Vacation Monday – Friday 09.00 – 17.30Sunday 11.00 – 15.00 (closed during August)

When the main library Help Desk is closed you will need your Unicard to gain entrance.

The computer poolroom has extended opening hours during exam revision periods as part of the Aldrich Library. For more information about this look out for posters displayed in the library or visit www.brighton.ac.uk/is/aldrich.Mithras Annexe computer poolroom:

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Term-time Monday – Friday 08.30 – 02.00Weekends: Closed

Vacation Monday – Friday 08.30 – 19.00

The Aldrich Library has a number of computers on each floor and the majority of study spaces have connection points for laptops. The Aldrich Library is wireless enabled. For the opening hours of Aldrich Library see section 7.1 above or go here

NB. LIBRARIES AND COMPUTER POOL ROOMS ARE CLOSED ON MOST PUBLIC HOLIDAYS

The information above was correct at time of going to press., However as opening hours can be subject to change, for latest information please check the Information Services website here

7.4.2 Usernames and passwords

When you have completed your online enrolment / activation, your university username and password will be generated. This can be used to access all the open access computers in libraries and poolrooms, studentcentral and the majority of resources available via the Online Library. If you wish to change your password to something easier to remember, you can do this in studentcentral by clicking on Personal Settings.

7.4.3 Student email

You will be provided with your university email address when you activate your computer account. You can read your email at http://outlook.com/uni.brighton.ac.uk

Email is used as the primary means of communication throughout your course of study. Your lecturers and other staff and students will send email to your Brighton University address. You may wish to look at the Information Services website www.brighton.ac.uk/is/students under Computing > Student email where you can also find instructions on how to set your email to be forwarded to a personal email account and to set up Email on your mobile device... NOTE: If forwarding email to your personal address you will need to clear down your university email account from time to time; if you exceed your disc space you will stop receiving emails.

7.4.4 Connecting your own computer

You can connect your own computer via the network sockets in libraries and most halls of residence using an Ethernet cable or via the Eduroam wireless network on each site. Once connected, your computer is part of the university network and is therefore subject to our conditions of use. Please see the Information Services website under Computing or link here for information such as how to download anti-virus software, which is one of the conditions, how to connect your laptop to the University network in the libraries and in halls of residence, and computer clinics offered.

7.4.5 The Computer Store

The Computer Store in the Watts Building at Moulsecoomb sells a range of consumables such as blank CDs, USB sticks, cables, software, computers etc. Many items are available

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at special educational discount rates. The computer store is open 9am – 4.30pm Mon – Thursday and 9am - 4pm Friday during term-time. See here for details.

7.4.6 Printing

Information Services provides a variety of high quality networked laser printers throughout the university. You can use them from computer pool rooms, from libraries and from your laptop on all main sites of the university.

A printing account is automatically set up for you once you activate your computer account and you can add credit to your Unicard account online and via the blue Printer Credit Stations which you will find located in the open access computer pool rooms. For more information on printing see the Information Services website here

7.4.7 Scanners

Scanners are located in all open access computer pool rooms.

7.4.8 Software available in the open access computer poolrooms

Adobe Reader EndNote (bibliographic software) InfoZip Internet Explorer MS Office 2010 (Word, Excel, PowerPoint, Publisher and Access) MindGenius (mind-mapping software) Minitab PhotoShop Elements (on machines connected to scanners only) Sophos (anti-virus software) SPSS TextHelp Read & Write Gold (screen reading and reading/writing tool)

In addition there is specialist software available as relevant in the different poolrooms / libraries. For a full, up to date list go to the Accessibility Support section of the Information Services website, or link from here

7.4.9 Computing help

Online help is available in studentcentral (see below) and the Information Services website here. Technician help is also available in the libraries at advertised times. For help with username and password problems you can contact your local library help desk.

7.5 Media Services

The Central Media Services Team can help with the recording and editing of media production to assist students as part of their assignments. See here for further information.

7.6 Studentcentral

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Studentcentral is the student website for the University of Brighton; it is how you access most online information whilst studying here. You can access your study information and materials, email, and the online library as well as keep your personal information up-to-date. If you need technical support with any aspect of using studentcentral please contact the [email protected].

Once logged in you are taken to the home tab where you can see News and Events as well as ‘What’s New’ on your modules. The Studies ‘Tab’ is where you will see your school, course and modules. The school area contains information about the school and includes timetables and exam schedules. The course area contains information about the course and the module areas are where the online teaching takes place and is also where you will be submitting any coursework (speak to your tutors for more information). You will also find a link to your Reading List providing access to information about recommended reading including books, ebooks, journal articles, websites and videos.

Studentcentral on your mobile or tablet – an app is available which gives you access to studentcentral on your mobile or tablet. Particularly useful for the push notifications so that you are alerted to any new content posted on your modules. The app is called Blackboard Mobile Learn and is available from your app store. For details see: http://student.brighton.ac.uk/mobile

7.7 Academic Study Kit (ASK) Website

In addition to course-specific guidance, online resources to help you study effectively are available through the ASK Study Guide see: http://about.brighton.ac.uk/ask/ . The ASK website offers advice on how to develop the study skills required for academic success at University. There are a range of resources and study tips on how to make the most of seminars and lectures, reading and notemaking, preparing for exams, tackling stress, essay writing, oral presentations, group work and many other topics. You will also find information about the weekly Study Support workshops held at all university sites, how to book tutorials or groups and specialist services such as the Maths & Stats Support Unit and English Language Support Programme.

7.8 Useful web addresses

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Information Services web site http://staff.brighton.ac.uk/is/ Online Library http://library.brighton.ac.uk student mail http://outlook.com/uni.brighton.ac.ukstudentcentral http://studentcentral.brighton.ac.uk/ studentcentral help Login to studentcentral and use the Help and Advice tabHelpDocumentshttp://staff.brighton.ac.uk/is/Pages/Documents.aspx

8. STUDENT SERVICES

Opportunities and support to help you get the most out of your time at university.

Student Services is a central department that provide a range of services to support you through university and to help you get the most from the student experience.

Our experienced and supportive staff offer advice on a range of issues, including:- Advice about money worries and how to live on a budget.- Support in finding jobs and volunteering opportunities.- Help accessing academic support if you have a disability, learning difficulty or long-

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

space.

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Here for you, whatever the issue

Below is an outline of some of the ways in which we can help you during your time here.

Career developmentBuild your employability skills and boost your graduate potential, with careers guidance, enterprise skills, and employment and volunteering opportunities.

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

ChildcareWith two Ofsted rated nurseries open to children of staff, students and the local community, the University of Brighton is an excellent choice for high quality, affordable and flexible childcare.

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

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

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

Student Advice ServiceWhen it comes to your finances at university it pays to be money wise; so for

expert advice on financial issues, including fees, grants, bursaries, loans, and money management, contact the Student Advice Service. They can also help if you are an international student needing immigration advice, or support if you’re experiencing culture shock and home sickness.

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Get in touch

You can find further information about our services and answers to your student life queries at http://www.brighton.ac.uk/current-students/index.aspx , see also the ‘help and advice’ tab on student central for access to FAQs, ask a question or book appointments.

We can help answer your questions in confidence via email, at [email protected] or you can access our services at each campus by visiting our student centres, or call us to find out more or book an appointment.

Eastbourne - Trevin Towers, Gaudick Road T: 01273 643845Falmer – E354, Checkland Building T: 01273 643584Grand Parade – Student Centre, Ground Floor, Main Building T: 01273 643187Moulsecoomb - Manor House, Moulsecoomb Place T: 01273 642895Hastings – The Student Centre, Level 1, Priory Square T: 01273 644643

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9. STUDENT ENTITLEMENTS AND RESPONSIBILITIES

9.1 Student Charter9.2 Brighton Business School – Attendance and Engagement policy9.3 Disability statement9.4 Fire evacuation9.5 Observing copyright laws

_________________________________________________________________________

9.1Student Charter

The relationship between the University, its students and the Students’ Union is based on the principle of partnership: a relationship through which mutuality and interdependence in the learning process are emphasised and celebrated. This has as its principal goal the development of confident, independent researchers and professionals, fully capable of succeeding in their chosen vocations and as well-informed citizens. The Charter (which is due to be reviewed in the forthcoming academic year) seeks to emphasise this partnership and to sustain it through a set of shared commitments and expectations, set out in the table below and embodied in the detailed policies, procedures and regulations of the University of Brighton accessible at http://www.brighton.ac.uk/studentlife/studentadvice/regulations

The University aims to: Students are expected to: The Students’ Union aims to:

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Provide a stimulating learning environment.

Give all students the right to be represented in University Governance through the Students’ Union.

Provide access to personal tutors and appropriate study support.

Continuously seek to improve the quality of teaching, research and support services.

Ensure appropriate and timely feedback on all coursework.

Assess and mark work fairly, consistent with clearly stated learning objectives.

Provide clear regulations, procedures, policies and information.

Enhance personal development and employability skills and provide access to careers counsellors.

Facilitate access to appropriate welfare, support and services.

Foster an inclusive environment treating all with fairness, dignity and respect.

Operate fair, accessible and timely processes for handling appeals, complaints and disciplinary matters.

Encourage students to provide feedback on their university experience, and, where appropriate, act upon this.

Share responsibility for the learning process, recognising the role of independence and self- motivation in your studies.

Engage fully with all learning activities, whether face to face or through e-learning.

Attend and contribute to lectures, seminars or tutorials.

Adhere to the standards of academic practice of your course.

Reflect critically on feedback to improve your work.

Comply with University regulations and procedures.

Make arrangements for prompt payment of all fees and charges.

Be pro-active in seeking appropriate advice and support in the event of difficulty whether academic or personal.

Use opportunities to enhance personal development including extracurricular choices and volunteering.

Treat university staff, other students and our neighbours with dignity and respect.

Respect the University and local physical environment.

Support student representatives and participate in the processes to select them.

Provide information requested by the University and ensure that your records are current.

Provide feedback on the University experience.

Promote a sense of enjoyment in all aspects of university life.

Work in partnership with students and the University in maintaining a culture that promotes a critical and independent learning environment.

Work with students and the University to ensure the financial support packages available are suitable and continue to meet the needs of students.

Offer information, advice or representation to students through the SU Advocacy Service.

Provide opportunities for all students to get involved in any part of the Students’ Union.

Foster a caring inclusive environment for all students.

Ensure the elected representatives, policies and actions of the Students’ Union reflect students’ needs.

Provide support, training and resources to students and their representatives so that they may contribute effectively to the evaluation and enhancement of the university experience.

Seek to ensure that Students’ Union and the University learn from the experiences of students.

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9.2 Brighton Business School – Attendance and Engagement policy

Engagement with your studies

You are expected to engage with all the learning activities which form part of your programme and attend all scheduled course workshops, lectures and seminars. Attendance registers will be maintained by your course team and should your individual attendance fall below an average of 75%, this may be taken into consideration by Examination Boards when deliberating on the granting of referrals. You may however be unable to attend scheduled workshops, lectures and seminars from time to time due to exceptional circumstances (for example personal illness, family bereavement, hospitalisation etc.). In such cases, it is the responsibility of the student to ensure that the course management team are informed at the time and that such absence is discussed with and recorded by the course team. Where possible, students are expected to provide evidence supporting their absence and a lack of evidence may limit the decision making options of the course leader and/or examination board.

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

Your responsibilities as a student

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

9.3 Disability Statement

The University of Brighton is fully committed to the Special Educational Needs and Disabilities Act 2001 (SENDA), which extended to educational institutions the provisions of the 1995 Disability Discrimination Act. The booklet entitled Access and Support for Disabled Students summarises the University’s approach to and provision for students with all types of disability, including long-term conditions, mental health difficulties, sensory impairments and specific learning difficulties. A copy of the booklet is available from Student Services, and a reference copy is held in the School Office. Fuller information about relevant services can be found at: http://www.brighton.ac.uk/disability/

Staff who co-ordinate support for students with disabilities or specific learning needs are based in the Disability & Dyslexia Team in Student Services located in the Manor House. For contact details see section 8. If you have disability or specific learning needs please also raise this with Donna Clark in the Undergraduate Office (M160) who can make you aware of student support available.9.4 Fire evacuation

On hearing the fire alarmLeave the building by nearest routeClose all doors behind you.Report to assembly point as shown on nearest fire action notice.

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At all times:Use the nearest available exit.Do not stop to collect personal belongings.Do not run or try to pass the person in front.Do not use the lift.Do not re-enter the building.Do not congregate outside the main entrance.

NB These are generic procedures; please refer to any additional specific procedures associated to individual buildings.

Students with a disability or mobility problems should notify their personal tutor, course leader or course administrator so that evacuation arrangements can be set up for them.

For further information on health and safety procedures at the University go to:http://staffcentral.brighton.ac.uk/safety/

9.5 Observing copyright laws

Under UK copyright law, you must not copy someone else’s copyright material unless (a) you have their permission or (b) it falls within the limits of what is known as ‘fair dealing’. Most works remain in copyright for 70 years after the death of the author/creator. ‘Fair dealing’ for ‘private study or research for a non-commercial purpose’ permits you to make a single copy of a ‘reasonable proportion’ of a copyright work. ‘Reasonable’ is not legally defined but it is recommended that you keep within the following limits:• one complete chapter or up to 5% of a book;• one article from any one issue of a periodical or set of conference

proceedings;• up to 10% (up to a maximum of 20 pages) per short book (without chapters),

report, standard or pamphlet;• one poem or short story (maximum 10 pages) from an anthology;• one separate illustration or map up to A4 size;• short excerpts only from musical works (not whole works or movements) and

no copying for performance purposes.In all cases, you should acknowledge the source of the work.

9.5.1 Multiple photocopies

Should you need to make multiple copies of copyright material for classroom use, please first read the notice ‘Copyright – multiple copies’ which should be on display near each university photocopier. Further information is available online at http://www.brighton.ac.uk/is/copyright.

9.5.2 Copyright and the internet

Do not assume that just because something appears on the internet, it must be in the public domain. All material on the internet is protected by copyright. Look for a copyright statement (often on the website’s home page under ‘copyright’, ‘terms and conditions’, ‘disclaimer’ or similar) and unless copyright has been explicitly waived, seek permission before re-using it in any publicly-accessible document (web page, poster, etc). Taking a single paper copy of a ‘reasonable proportion’ for ‘private study or research for a non-commercial purpose’ (using

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the fair dealing limits outlined under ‘single photocopies’ above) is OK but cutting and pasting from someone’s web page to add to your own website or to send to a group is not. For more guidelines on electronic fair dealing, see http://www.ukoln.ac.uk/services/elib/papers/pa/licence/fairnote

If you are looking for an image to use in your coursework, remember that images retrieved from Google, Yahoo, etc are often subject to copyright. Start by checking the sources listed on the Online Library’s ‘film, image and sound sources’ page on the Reference Shelf http://library.brighton.ac.uk/pages/Film__Image_and_Sound_Sources/index.phpMany of these collections are available for non-commercial use without payment.

9.5.3 Scanning

You may scan a ‘reasonable proportion’ of a printed document for ‘private study or research for a non-commercial purpose’ (using the fair dealing limits outlined under ‘single photocopies’ above) but it must remain for your personal use only. Do not put scanned copyright material on a computer network and do not distribute it by email. If you use any scanned copyright material in your course work, do not alter it, always put text between quotation marks, and always acknowledge your source. Remember, unacknowledged use of scanned material in your course work could make you liable to accusations of copyright theft and plagiarism.

9.5.4 For further information on copyright

The UK Intellectual Property Office website (http://www.ipo.gov.uk/) is a useful starting point for copyright information but much of the university’s use of copyright material is determined by individual licence agreements covering material such as print materials, digitised texts, OS maps, newspapers, T.V. and radio programmes, e-journals etc. If you need any further information on this subject, please check out the documents on copyright at http://www.brighton.ac.uk/is/copyright .

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10. MISCELLANEOUS

10.1 Course Handbook10.2 ACCA Student Membership10.3 ACCA Fees10.4 Students with Disabilities10.5 The role of the course leader10.6 Quality Assurance____________________________________________________________________________

10.1 Course Handbook

This Course Handbook contains course-specific information which you will need as a student.

On entry to the University of Brighton, all students have access to the University Student Handbook, which can be found on studentcentral, it contains information on general University matters. Both handbooks are important and should be read very carefully, and retained for future reference.

The University Student Handbook contains, among other things relevant to being a student in Brighton, important information on the following:

i) Extracts from examination and assessment regulations. Please note exceptions to GEAR noted in the previous section;

ii) Disciplinary procedures;

iii) Library services;

iv) Computer services and facilities;

v) Guide to Students Services, including Careers, Welfare, Special needs, Counseling services, the Chaplaincy, Medical services, and Childcare;

vi) Guide to the Students Union;

vii) Information on the personal tutor system.

10.2 ACCA Student Membership

You should be a current registered student of the ACCA to commence the course at the University of Brighton and have already passed or be exempted from the Fundamentals Knowledge module of the Association's examinations. Documentary evidence of this was required as part of the entry criteria.

If, exceptionally, you are not already a registered student of the ACCA then information about membership may be obtained from:

ACCA 89 Hydepark Street2 Central Quay Glasgow. G3 8BWTel: 0141 582 2000

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Problems or queries involving exemptions should be directed to Glasgow.

Any problems encountered in obtaining student membership or exemption from Fundamentals Knowledge should be brought to the attention of your course leader as soon as possible. Please however see the notice in the course leader introduction section.

10.3 ACCA Fees

The fees you pay to the University of Brighton cover the tuition you receive from the University. They do not include any stationery or books, nor do they cover ACCA membership, exemption fees, or any other ACCA charges.

You will therefore be expected to pay separately to the ACCA:

• registration fees

• annual membership fee

• exemption fees, for converting the University of Brighton examinations to ACCA exemptions (if you are successful)

• examination fees for any exams you decide to sit directly with the ACCA (instead of University of Brighton exams)

Details of all these will be sent to you separately by the ACCA, along with any other charges they may make, any queries regarding these payments must be taken up with the ACCA directly.

10.4 Students with Disabilities

A summary of the University of Brighton's policies towards students with disabilities is given in Access and Support for Disabled Students booklet.

You can in addition, help us in the following ways:

• If you have a disability, please disclose this to a member of university staff (the course leader, course administrator or any other member of staff), so that we can then make any additional arrangements that are necessary.

• Please let us know of any other ways in which we can help you.

Remember, though, that any arrangements made with the university will have to be separately organised with the ACCA when you come to take the external examinations.

10.5 The role of the course leader

The course leader is expected to:

• oversee the academic integrity of the course;• provide the academic leadership of the course;• review the academic content of the course;• review the student progression by subject/cohort etc including comparison with

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• produce an annual review to form part of the Monitoring and Evaluation report;• work with the course team;• ensure intra-subject integration takes place.

In addition to providing academic leadership of the award, the course leader is also responsible for the day-to-day management of the course, assisted by the course teaching team, the Course Administrator and the Courses Assistants.

The course leader is also responsible for holding meetings with student representatives, which take the form of Course Boards.

10.6 Quality Assurance

Student participation in the evaluation process is viewed as essential at all stages. Within Brighton Business School, students are asked to complete a Module Evaluation Form at a convenient point during the course and the course leader will convene a Course Board, at least once a semester, to meet with elected student representatives from the course at each institution.

Also, more generally, student representatives have places on the ACCA Annual Course Review Board, Course Boards, Programme Boards, Boards of Study, Faculty Boards, Academic Board and its committees, and the Board of Governors.

10.7 Oxford Brookes Degree

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

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

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

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

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

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

The degree must be completed within 10 years of initial registration onto ACCA’s professional qualification otherwise eligibility will be withdrawn.

For full details on the Oxford Brookes degree scheme please go to the ACCA website http://www.accaglobal.com/students/bsc/eligibility/

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Nigel, 20/09/15,
is this still relevant?
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APPENDIX A

Employability

Work experience of any kind can enable you to broaden your experience, develop confidence, gain skills, maximise your potential, acquire business experience and learn to sell yourself. It is also an opportunity to find out what a job or occupation is really like before you commit to working in it. It has always been crucial in helping you get ahead in competitive industries, but in the current climate work experience is crucial in giving you the advantage over other applicants – your qualification is only part of the package employers are looking for.

There are many opportunities to get involved in different paid and unpaid activities, both across the university and beyond.

Volunteering

Volunteering can equip you with invaluable work-related skills such as team work, communication and being able to demonstrate initiative and commitment.

Active Student provide a supported volunteering programme for students, which aims to match the placement to your current skills as well as looking at what you would like to gain from participation. More information about the benefits of volunteering and the opportunities available on the www.brighton.ac.uk/careers/volunteer/why-volunteer/

Within the University you can also volunteer with Sport Brighton - www.brighton.ac.uk/sportbrighton/about-us/job-and-volunteer-opportunities, and the Student union www.brightonsu.com/volunteering/.

Some courses also have the opportunity to undertake volunteering as part of your university course - www.brighton.ac.uk/careers/volunteer/community-engagement-module/

Doing internships and placements

Many of our courses are designed to include compulsory professional placements (www.brighton.ac.uk/careers/develop-your-skills/placements-and-internships/) as part of the curriculum, while others offer placements and volunteering opportunities as optional parts of specific module choices. Employer and graduate feedback consistently suggests that these choices offer a real chance to improve your employability, your confidence and to start linking up your academic skills within the professional environment. If you want to know more about what opportunities may be available within your course structure, talk to your Course Leader, Personal tutor or Year Tutor and they will be able to provide you with further details.Working part-time

Many students now work part-time to fund their studies. Even the most basic jobs will help you to gain additional skills to put on your CV. The Careers Service runs a vacancy and events service which students can register for and get alerts when vacancies become available - www.brighton.ac.uk/careers/find-a-job/finding-part-time-jobs/.

In addition there are a number of ways to work part time for the University – Student Ambassadors, Student Helpers (Library shelving and Computer helpers), Student Union STARRS – see www.brighton.ac.uk/careers/find-a-job/finding-part-time-jobs/working-for-your-university/

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Careers fairs, recruitment events and workshops

The Careers Service run different events that provide the opportunity to network with employers and find out about the skills they are looking for in employees. There are also a host of employability workshops to help you identify and learn new employability skills. Find out what’s events are coming up on our events page www.brighton.ac.uk/careers/events/

Beepurple

Beepurple is the university’s entrepreneurship network, made up of students, graduates and staff who are interested in developing their enterprise and creativity skills and/or their business ideas. They run a variety of activities, workshops and talks throughout the year as well as providing the opportunity to network with current and former students. For further details, please see www.brighton.ac.uk/careers/enterprise/

Get involved in the Students’ Union

The student union offer a range of activities and opportunities that can help you to develop different skills such as team-working, confidence and self-management. This includes opportunities for part-time work and volunteering, the chance to stand for election as a student-representative or sabbatical officer, and through getting involved in the hundreds of student union societies, clubs and activities. For more information please see website www.brightonsu.com/

Mentoring

Mentoring can provide an excellent forum for personal development, not just for the mentee but for the person mentoring too. This can include improved confidence, listening skills, cooperation and strategic thinking. The Careers Service runs 2 mentoring schemes – these pair students with business mentorswww.brighton.ac.uk/careers/develop-your-skills/momentum-mentoring-scheme/www.brighton.ac.uk/careers/develop-your-skills/lgbt-uni-amex-mentoring-scheme/

Leadership development

There are several student roles within the institution that may particularly suit students who are looking to develop their leadership skills. These include opportunities to work as Student Ambassadors at open days or within local schools, working as a sabbatical officer or a course rep for the students union, being captain of a sports team or chair of a student society, or by working as a leader for the Peer Assisted Student Support (PASS) programme www.brighton.ac.uk/ask/pass/

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Appendix B

Learning Support Plans (LSPs)The University is committed to ensuring that all enrolled students have an equal opportunity to succeed on their course. This includes ensuring that the university’s teaching and assessment processes are as inclusive as possible for disabled students and students who are experiencing temporary conditions (such as pregnancy), to minimize any adverse impact on their access to learning. Recommendations for adjustments to teaching, assessment and examinations are made by the university’s Disability and Dyslexia Team.

You can find further information about groups that may be eligible for Learning Support Plans in Section G of the General Examination and Assessment Regulations, on studentcentral.

What sort of adjustments are included in a Learning Support Plan?Each Learning Support Plan is tailored to the individual needs of a student that arise because of their disability or other condition. For example, it may include recommendations to teaching practices, assessments and examinations.

In some cases, more significant Variations to Assessment can be recommended. In these cases, the academic Learning Objectives of your course are fundamental to the decision as to what individual adjustments can be made.

How can I get a Learning Support Plan?If you have a condition that you think might entitle you to a Learning Support Plan, you should contact the Disability and Dyslexia Team in Student Services either in person, by visiting your local Student Services office, or by telephoning 01273 643799 or emailing [email protected]

The Disability and Dyslexia Team will ask you to provide evidence of your circumstances, such as a note from your doctor or an Educational Psychologist (EP) Report. They can provide guidance and help you to obtain this evidence if you do not already have it.

Once you have this evidence, you should then book an appointment with a Learning Support Coordinator in the team, who will discuss what individual recommendations can be included in your Learning Support Plan and share this information with your school.

The process of implementing a Learning Support Plan can sometimes take time and so it is recommended that you contact the Disability and Dyslexia Team as soon as possible to discuss your requirements.

Adjustments for examinations cannot be guaranteed if information is received within 6 weeks of the assessment date.

When you meet with the Disability and Dyslexia Team, they will also provide you with information about other elements of disability support – such as funding that is

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available through the Disabled Students Allowance (DSA) and 1-2-1 support services.

I’ve told the university about a disability when I applied. Do I need to do anything else?Even if you disclosed a disability as part of your application, you will still need to contact the Disability and Dyslexia Team to provide evidence and so that your personal Learning Support Plan can be drawn up.

Temporary ConditionsThese are usually quite sudden and normally result from physical injury. If time permits, you should make an appointment through your site Student Services Administrator to see the Disability and Dyslexia Team, and take your written evidence (e.g. medical certificate). If there is insufficient time to do this, take the documentary evidence to the School Office, where the administrative staff will be able to check with the Disability and Dyslexia Team. While every effort will be made to help, obviously the closer to the assessment period the more difficult it will be to make alternative arrangements.

What other support is available from the Disability and Dyslexia Team?As well as helping with Learning Support Plans, the Disability and Dyslexia Team can also help with applications for Disabled Students Allowances and other disability funding. This can help to finance 121 support such as (but not limited to) notetakers, scribes, mentoring and/or learning support tuition. The type of support provided will depend on the impact that your disability has on your studies. More information about the support that the team provides can be found at www.brighton.ac.uk/disability

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APPENDIX C

CAREER PLANNING – WHEREVER YOU ARE IN THE JOURNEYYou are studying accounting and presumably wish to become an accountant. Wherever you are in this career journey we at the business school are here to help.You will acquire many skills on this course, some are less explicit than others and to help you judge your own progress we thought you may like to fill in the checklist below to assess yourself at this moment through this skill set and then again next semester.

Identify your level by putting an X on what you feel is the appropriate place on the scale.

Basic level High level

IT I………………………………………………………..I

NUMERACY I………………………………………………………..I

ORGANISATION I………………………………………………………..I

TEAMWORK I………………………………………………………..I

COMMUNICATION I………………………………………………………..I

DECISION MAKING I………………………………………………………..I

REPORT WRITING I………………………………………………………..I

TIME MANAGEMENT I………………………………………………………..I

CREATIVITY I………………………………………………………..I

MOTIVATION I………………………………………………………..I

PROBLEM SOLVING I………………………………………………………..I

LANGUAGES I………………………………………………………..I

FLEXIBILITY I………………………………………………………..I

NETWORKING I………………………………………………………..I

APPENDIX D

5. COURSE ASSESSMENT - INTERNALLY-ASSESSED STUDENTS

5.1 Nature of assessment

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5.2 Coursework marking guidelines5.3 Coursework presentation5.4 Referencing your work5.5 Coursework word limit and word ranges5.6 Coursework submission5.7 Late coursework5.8 Coursework extensions5.9 Return of coursework5.10 Examination timetables5.11 Examination past papers5.12 Examination results5.13 Mitigating circumstances5.14 Plagiarism, collusion and cheating in examinations5.15 Appealing the decision of an examination board

5.1 Nature of assessmentStudent numbers and geographic spread have the effect of forcing the ACCA to rely on examinations as the only form of assessment. With our Diploma in Professional Studies in Accounting the opportunity is there to use other methods. The use of assessed coursework enables progress to be monitored to the benefit of both student and tutor in such a way that the student is rewarded for effort by crediting marks towards final assessment.

Additionally this enables the student to be assessed in skills which are not capable of being assessed in examinations (soft skills), and which are more flexible and varied than otherwise would be the case.

Assessment RegulationsEach of the following modules will be assessed by the University for the award of Diploma in Professional Studies in Accounting:

Corporate and Business Law Performance Management PMTaxation TXFinancial Reporting FRAudit and Assurance AAFinancial Management FM

Other than Corporate and Business Law, all modules will be assessed by a combination of coursework and in class assignments (dependent upon the module), and a final three-hour unseen examination. The pass mark for each module will be 40% overall. Candidates will be required to achieve at least 40% in each of the final exam and the combination of coursework and in class assignments.

Assessment GridModule Assessment 1 Assessment 2Corporate & Business Law (F4) 50% Exam – Business Law 50% Exam - Corporate LawPerformance Management (F5) 25% Case study assignment 75% ExamTaxation (F6) 25% in-class assessments 75% ExamFinancial Reporting(F7) 25% in-class assessments

and financial analysis project75% Exam

Auditing and Assurance (F8) 25% Assignment in 2 parts(15% Individual/10% Group)

75% Exam

Financial Management (F9) 25% Assignment 75% Exam

Students eye view of assessment work loadTerm 1 – prepare for assessment in F4, F5 and F8Term 2 – prepare for assessment in F4, F7 and F9

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Terms 1 and 2 – in course assessment of areas of F6 and F7Term 3 prepare for final assessment in F5, F6, F7, F8 and F9

ExaminationsEach examination on the course takes the form of a 3 hour unseen paper with 15 minutes reading time. The format of each examination varies, so details of each subject and specimen examination papers can be found on Studentcentral.

Examinations are held in accordance with University of Brighton regulations, and during the busy examination period, may start at any time from 9 am to 4 pm and may be at any University of Brighton site.

Timing of assessment

Students will sit examinations in the May/June period for the modules studied in that year.

The resit examinations for students who have failed an examination at the first attempt will be held in late August/early September.

The summer diet of University of Brighton examinations usually ends the day before the ACCA external exams start. Examination dates are organised centrally and the business school therefore cannot normally give the dates before Easter of the year in question.

Please see section 4.2.1 for ACCA exemptions normally gained having successfully studied the Diploma in Professional Studies in Accounting.

Coursework

Corporate and Business law: This will be assessed by two exams of one and a half hours duration each weighted at 50%. These will take place in week 1 of the spring and summer terms. The first of these will cover business law and the second will cover corporate law.

Performance management: The in-course assessment (25%) will be assessed by a case study handed out in term 1 and completed and handed in early in the Spring term. This will test the students ability to analyse a problem, synthesise information and write a concise report.

Taxation: The in-course assessment (25%) will consist of a series of in class tests spread through the years designed to enable the students to demonstrate their understanding of specific areas of taxation and their ability to apply that understanding to specific scenarios.

Financial reporting: The in-course assessment (25%) will consist of a series of in-class assessments and a full financial analysis of an individual company. Students will each be allocated their own company.

Auditing and assurance: The in-course assessment (25%) will consist of a piece of individual work counting for 15% marks and a group assignment counting for 10% marks. This will be due for completion and submission early in the Spring term. This will test the students ability to undertake research and write a concise report.

Financial management: The in-course assessment (25%) will cover an area of investment appraisal and the task will be handed out in term 1 and completed and handed in early in the Spring term. The assignment will test the student’s ability to solve a problem utilising computing skills and some research.

The effect of this is to reduce the areas of knowledge to be tested in the final exam period to five modules and within these remaining five modules to reduce the syllabus potentially subject to examination by around 25% as these areas will already have been covered in the coursework elements.

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Please note that in all cases, any marks given out by tutors are provisional until they have been confirmed by the Examination Board.

Course Examination BoardThere will be a single tier examination board structure, comprising a Course Examination Board (CEB).

The membership of the CEB will comprise:

i) An Associate Head of Brighton Business Schoolii) the course leader iii) the academic staff responsible for the teaching and assessment of the course iv) the external examiners.

The Associate Head of Brighton Business School will normally chair the CEB.

In the absence of the Head of the School an appropriate senior member of the university with the exception of the course leader will chair the CEB.

The responsibilities of the CEB will be those laid down in Section D4 of GEAR (General Examination and Assessment Regulations) as apply to CEB's in a single tier system, except as specified in section 6 of this Handbook.

5.2 Coursework marking guidelines

Assignment Marking Guidelines *

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

UNDERGRADUATE COURSEWORK GRADING CRITERIA

Exceptional (90-100%)

A faultless or near faultless response to the task: all learning outcomes have been achieved to an exceptionally high level. The work demonstrates all of the following characteristics and most of the work is beyond that which is normally expected for work at the given level of study

Originality in the way in which the work has been approached and executed In-depth understanding, insight and/or research Evidence of very high quality analysis, synthesis, evaluation and/or critical appraisal

All specifications for the assessment task have been strictly adhered to. The organisation of the work and the standard of presentation and referencing are exemplary throughout.

Outstanding (80-89%)

An outstanding response to the task: all learning outcomes have been achieved to an exceptionally high level. The work demonstrates most of the following characteristics and much of it is beyond that which is normally expected for work at the given level of study

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Originality in the way in which the work has been approached and executed In-depth understanding, insight and/or research Evidence of very high quality analysis, synthesis, evaluation and/or critical appraisal

All specifications for the assessment task have been strictly adhered to. The organisation of the work and the standard of presentation and referencing are exemplary throughout.

Excellent (70%-79%)

An extremely good response to the task: all learning outcomes have been achieved to a high standard and most at an exceptionally high level. The work demonstrates some of the following characteristics.

Originality in the way in which the work has been approached and executed In-depth understanding, insight and/or research Evidence of high quality analysis, synthesis, evaluation and/or critical appraisal

All specifications for the assessment task have been adhered to. The organisation of the work and the standard of presentation and referencing are excellent throughout.

Very good/Commendable (60-69%)

A very good response to the task: all learning outcomes have been met fully and many have been achieved at a good or very good standard. The work demonstrates all or most of the following characteristics in relation to those expected at the given level of study:

A standard and comprehensive approach and execution of the work Very good understanding, some insight and/or thorough research No significant inaccuracies or misunderstandings Some high quality analysis, synthesis, evaluation and/or critical appraisal

The specifications for the assessment task have been adhered to. The work is well organised and the standard of presentation and referencing is very good throughout.

Good/competent (50-59%)A sound response to the task: all learning outcomes have been met and some may have been achieved at a good standard. The work demonstrates some of the following characteristics in relation to that expected at the given level of study:

A standard and comprehensive approach to and execution of the work Some good understanding, some insight and/or appropriate research No significant inaccuracies and/or misunderstandings Sound analysis, synthesis, evaluation and/or critical appraisal

There are no significant deviations from the specifications for the assessment task. The work is suitably organised and the standard of presentation and referencing is at least of a good standard.

Satisfactory (40-49%)

An adequate, but weak, response to the task: all learning outcomes have been met but at least some barely exceed the minimum standard to pass the module. The work may display some strengths (such as those indicated in the characteristics of higher grades) but the grade is brought down by some weak features, such as:

Very basic and/or poorly thought out approach to and execution of the work Adequate but limited understanding of major ideas with very little insight and/or minimal

research Some minor inaccuracies and/or misunderstandings The work is too descriptive and insufficiently analytical in relation to the expectations for

the given level of study. Some minor deviations from the specifications for the assessment task. Poor standard of presentation and referencing

FAIL

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Marginal fail (35-39%)

An unsatisfactory response to the task because one or more of the learning outcomes just fail to reach the minimum standard to pass the module. The work may display some strengths but these are marginally outweighed by one or more weak features, such as:

Poorly thought out approach to and execution of the work Limited understanding of major ideas with very little insight and/or minimal research Some significant inaccuracies and/or misunderstandings The work is too descriptive and insufficiently analytical in relation to the expectations for

the given level of study Some deviations to the specifications for the assessment task Poor standard of presentation and referencing

NOTE: Where the assessment for a module comprises a number of tasks (e.g. a piece of coursework and an examination), and a student receives a mark between 35% and 39% for one of the tasks, they may still pass the module, providing that they pass the other task, and achieve an overall average mark of at least 40%.

Weak fail (30-34%)

An unsatisfactory response to the task because one or more of the learning outcomes clearly fail to reach the minimum standard to pass the module. The work may display some strengths but these are outweighed by weak features, such as:

Poorly thought out approach to and execution of the work Limited understanding of major ideas with very little insight and/or minimal research Some significant inaccuracies and/or misunderstandings The work is too descriptive and insufficiently analytical in relation to the expectations for

the given level of study Some significant deviations from the specifications for the assessment task Poor standard of presentation and referencing.

NOTE: Where the assessment for a module comprises a number of tasks (e.g. a piece of coursework and an examination), and a student receives a mark below 35% for one of the tasks, they will not pass the module, regardless of how well they perform in the other tasks.

Very weak fail (0-29%)

An unsatisfactory response to the task because most of the learning outcomes clearly fail to reach the minimum standard to pass the module. The work displays few, if any, strengths and these are more than outweighed by weak features, such as:

Very poorly thought out approach to and execution of the work Very limited understanding of major ideas with little or no insight and/or minimal research Significant inaccuracies and/or misunderstandings The work is purely descriptive with no evidence of analysis, synthesis, evaluation and/or

critical appraisal in relation to that expected at the given level of study Deviations to the specifications for the assessment task. Very poor standard of presentation and referencing

5.3 Coursework presentation

These guidelines are based on our requirements for placement projects and dissertations, but should be valid for most written work produced during your course. Please note, however, that special conventions apply to the presentation and referencing of legal scholarship. Therefore, if you are submitting a piece of law coursework please refer to the detailed guidance in the Studying Law at Brighton Business School Handbook. An electronic copy of the Handbook is available on the School area of Studentcentral.

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Where a word document is required to be submitted, the report should be on A4 paper with one-and-a-half spacing between the lines, single or double sided. Appendices may be single-spaced. Each page in the main report should be numbered with page numbers at the foot of the page.

There should be a margin of at least 1.5 inches (4 cm) on the left side of the page, both for the text and for any diagrams. Top, right and bottom margins should be at least 1.25 inches (3 cm). The right margin should be unjustified (i.e. left 'ragged') to aid readability.

The main text should be in a single 12-point font, e.g. Times New Roman or similar. An alternative font such as Arial in a smaller point size may be more appropriate in diagrams and tables. Use bolding for emphasis within the text and for section headings.

Any material copied directly from another author must be enclosed in quotation marks, followed immediately by a reference to the source. Individual quotations should not normally exceed one paragraph, and quotations should not exceed 5% of the length of the report.

You are responsible for the accuracy of the finished work so after it has been completed you should use the spell-checker to catch any typographical and spelling errors. You should also proof read it yourself (or have it read by someone else), as the spell-checker is not likely to catch every error.

5.4 Referencing your work

It is important in academic writing to reference all the important ideas and facts in your work. It is also the best way to avoid any risk of plagiarism (see 5.15 below). You should do this:

When you quote directly using others’ words in quotation marks

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

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

When you rework published data or use it as the basis of your own calculations.

To ensure that you reference properly, you should carefully read and follow the guidance contained within the Brighton Business School Referencing Handbook, which is based on the Harvard referencing system. An electronic copy of the Handbook is also available on the School Area and all Course Areas on Studentcentral. Please note, however, that special conventions apply to the presentation and referencing of legal scholarship. Therefore, if you are submitting a piece of law coursework please refer to the detailed guidance in the Studying Law at Brighton Business School Handbook. An electronic copy of the Handbook is available on the School area of studentcentral. Therefore, no student has any excuse for not referencing properly, and poor referencing may have a negative impact on the mark that you receive for your work. Non-referencing will constitute plagiarism, which is considered a very serious form of academic misconduct (see 5.15 below).

5.5 Coursework word limits and word ranges

Every piece of coursework you are set will either have a word limit or a word range, which you should make sure you observe. Normally, if your coursework has a word limit e.g. 2,000 words, then the marker will stop reading the work once you have exceeded the word limit by 10%. If you write less than the word limit you risk not maximising your potential mark. If your coursework has a word range e.g. 1,500-2,000 words, then the marker will stop reading the work once you have exceeded the upper figure. If you write less than the lower word limit you risk not maximising your potential mark. For the purpose of calculating the word count, footnotes are included (apart from law

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coursework where they are excluded), whereas appendices and reference lists/bibliographies are always excluded.

You are required to declare a word count for every piece of work you submit

5.6 Coursework submission

Your lecturer will specify the date and time by which your assessed coursework has to be submitted. You must keep to this deadline unless you have been granted an extension by the Course Leader. If you are likely to face difficulties submitting at the specified time, then submit your work in advance.

All coursework must be submitted digitally via studentcentral. For word documents you are required to submit a digital copy of your assignment using Turnitin on studentcentral. For documents using Excel, submission of the digital copy is via Blackboard on studentcentral. We only accept coursework for marking on submission of the digital version and reserve the right to scan versions for plagiarised material.

5.6.1 Submission of digital copy

Each module has its own area on studentcentral and, if the module involves coursework, you will find a link in the menu called “Assessment” through which you should submit your work. Details on how to submit the digital copy on studentcentral can be found on http://ask.brighton.ac.uk/portal/public/?querytext=assignments&tabid=2&searchradio=searchall&searchsubmitted=true

5.6.2 Submission of paper copy (where applicable)

Where a paper copy (or copies) is required, for example, for placement projects, dissertations or research elective reports, you will be given details of the arrangements for submission.

The front page of your assignment should also contain the following information:

Your Name

Module Leaders Name

Course Name

Module Name and Module Code

Assignment Title

Date due in

Number of pages

Word count

Your paper copy should normally be word-processed and stapled or bound, but you are requested not to enclose each page in a plastic envelope, since this usually makes marking extremely difficult.

5.7 Late coursework

Submission deadlines are sacrosanct. Students must submit all work for assessment in the

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manner and by the date previously notified to them unless an extension to deadline has been granted (see 5.8 below). Assessed work submitted after the published submission deadline will be considered late submission and will be subject to a standard penalty. Students submitting work within two weeks after the submission deadline (this includes a new submission deadline following an agreed extension to deadline) or the last working day immediately prior to the feedback date where this is shorter than two weeks can be provided with feedback. Beyond this date assessed work will not be accepted and a mark of zero will be awarded for non-submission. The penalty for submitting late work is that the work will be capped at the pass mark i.e. 40% or the actual mark where it is a fail. There is no entitlement to submit late for the submission of referred work. Individual members of staff cannot waive these penalties as it is University policy.

5.8 Coursework extensions

In exceptional circumstances students may apply for an extension to the submission date. An extension is granted in order that an assignment can be submitted as if on time i.e. the deadline for students with extensions is effectively put back to a later date.

5.8.1 Grounds

It is not possible to give a full list of reasons for which extensions may be granted. The typical case is where you have been ill during the time when an assignment was due to be written. However, any unforeseen circumstances which disrupt your study may represent an appropriate reason.

If the standard of your work has been affected by the circumstances which caused you to apply for an extension, you should also submit mitigating circumstances at the end of the semester (see 5.13 below) and explain, in your supporting documentation, both the nature of the circumstances and the reason that the extension was not sufficient for you to produce your best work.

In considering whether or not an extension to a deadline should be granted, the designated signatory will be mindful of the following points:

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

The nature of coursework is such that minor illnesses during the time when you would be expected to be working on the assignment will not constitute good grounds for granting an extension, even if these occur within the final few days before the deadline. Serious illness or injury, where supported by documentary evidence, will normally be appropriate reason for an extension to be approved.

Computer failure, or the loss of data from a computer disk, will not normally be deemed a satisfactory reason for late submission.

Paid employment commitments do not constitute grounds for an extension, or mitigating circumstances, for full-time students. Part-time students who are in full-time employment are expected to prioritise University deadlines. Exceptionally, such as where work commitments change at short notice through circumstances beyond your control, an application will be appropriate. In such cases , and especially where the course is undertaken as professional development, it is anticipated that the designated signatory will consider applications sympathetically where they are supported by evidence in the form of, for example, a letter from your line manager.

In considering an application for an extension, the designated signatory will have regard to the other students on the programme who have not requested an extension, and will ensure that these students would not be unfairly disadvantaged by the granting of the extension.

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5.8.2 Procedure

Students should complete an Application for Extension to Deadline Form, obtainable from the Postgraduate Office, attaching any medical certificate or other written evidence, and return it to the Course Administrator. Students must normally apply as soon as possible but no later than two days before the submission date. All such applications will be dealt with by the Course Leader who will reply in writing, setting a new submission date where appropriate.

5.9 Return of coursework

Your module tutors will indicate when you should receive feedback on your coursework, which will normally be available within 20 working days if the work has been submitted on time. However, where work is due for submission during or after the first week of the Summer term, the marks will not be made available to students until after the relevant examination board has met to agree the results. Occasionally, due to unforeseen circumstances (such as staff illness), there can be other delays in returning your coursework, and where that happens your module tutor will let you know and provide you with a revised date for return of the work.

However, please note that all coursework marks returned prior to the relevant examination board are provisional, and are subject to approval of the examination board.

Normally examination scripts are not returned to students.

5.10 Examination timetables

Examination timetables will be published at least three weeks in advance of the relevant examination period on your course area on Studentcentral. It is your responsibility to obtain the details of your examinations, and make sure that you attend at the right location, on the correct day and at the correct time. If you arrive late for an examination, you will not necessarily be given extra time, and if you arrive more than 30 minutes after the start of the examination you will not be permitted to enter the examination room. If you are unable to attend an examination you should submit a Mitigating Circumstances form (see 5.14 below).

5.10.1 Resit examinations

Where a student is required to take a resit examination, it is the responsibility of the student to ascertain the date of the examination and make themself available on that date. Note: failure to attend a resit examination on the specified date may preclude a student from proceeding with their course the next academic year.

5.11 Examination past papers

Copies of the past two years examination papers for all modules are available on the “My School: Brighton Business School” area on Studentcentral. However, answer guidelines are not available. For new courses and modules specimen papers should be made available.

5.12 Examination results

A pass list will be published on studentcentral as soon as possible after the Examination Board and a letter will be sent to you detailing your results within two weeks of the Board. Due to current data protection legislation, examination pass lists identify students by their University student

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number rather than their name. Therefore if you attend the University to consult the pass lists it is important to bring along your student number. Administrative staff will be very busy at this time preparing results letters and will not be able to look up student numbers.

Please do not ask the tutors, course leader or course administrator for your results. They are under a lot of pressure to get the results out to you as speedily and as accurately as possible and any such requests just slow them down. Under no circumstances will results be given by telephone or e-mail.

Where you consider that your performance in an assessment has been adversely affected by circumstances beyond your control and you wish the Examination Board to take this into account you should complete a Mitigating Circumstances form. If you are unable to attend an examination you should also submit a Mitigating Circumstances form. Full details on mitigating circumstances can be found in GEAR. However, the following should be noted:

5.13 Mitigating circumstances

Where you consider that your performance in an assessment has been adversely affected by circumstances beyond your control and you wish the Examination Board to take this into account you should complete a Mitigating Circumstances form. If you are unable to attend an examination you should also submit a Mitigating Circumstances form. Full details on mitigating circumstances can be found in GEAR. However, the following should be noted:

5.13.1 Grounds

In considering claims for mitigating circumstances, your Course Examination Board (or other appropriate body) will consider:

the severity of the mitigating circumstances, and the reasonableness of a claim that such circumstances might have affected performance;

the documentary evidence;

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

whether it is reasonable to suppose that the circumstances should have been foreseen by the student, or were avoidable.

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

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

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

paid employment; other University deadlines; car breakdown; lateness of lift to the University; missing a bus or train; oversleeping; misunderstanding timetable, or not knowing about times; computer problems (including corrupted disks or printing problems); job interview; any ongoing situation known to the student;

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other circumstances which it is reasonable to suppose might have been foreseen.

Note: Your mitigating circumstances are unlikely to be considered unless some documentary evidence is provided. Your personal tutor, year tutor or course leader may be able to advise you of the sort of evidence required, if it is not obvious (Also see 5.15.2 below).

5.13.2 Procedure

If you believe that your mitigating circumstances should be considered you must complete and submit a Mitigating Circumstances form, via the Professional and Partnership Office, to the Chair of the Course Examination Board explaining:

(i) Which assessments were affected(ii) How the circumstances affected your performance.

You need to ask the Professional and Partnership Office staff if you do not know who the Chair of the Course Examination Board is. The form and any supporting letter must be accompanied by third party documentary evidence, e.g. medical certificates. Self Certification of Illness notes will NOT be accepted- you must produce a doctor’s certificate.

The form and any supporting letter together with supporting evidence must be handed into the Course Administrator as soon as possible and certainly no later than 5 working days after the assignment/ examination to which they relate. Students should try and consult their Course Leader before submitting their forms and supporting evidence so that the Course Leader can speak on their behalf when mitigating circumstances are considered.

Any Mitigating Circumstances not submitted in this way will not normally be considered by a Course Examination Board. See also the section on appealing against an Examination Board decision where it warns that late submission of mitigating circumstances is not normally allowable.

5.14 Plagiarism, collusion and cheating in assessment

If you attempt to gain a grade by fraudulent means you can be severely punished by the Course Examination Board – see GEAR.

5.14.1 PlagiarismPlagiarism is essentially presenting (directly or indirectly) another person's thoughts, writing, etc. as your own. Quoting directly without quotation marks and attribution is plagiarism. Copying material from a textbook, lecture material, article, digital file or another student, even if you paraphrase, may be considered plagiarism.

It is your responsibility to be fully aware what constitutes plagiarism and what does not. As a starting point, you should read the University’s Plagiarism Awareness Pack – you will be provided a paper copy of this pack when you start your course, and electronic copies are available on the “MY School: Brighton Business School” area and all Course Areas on Studentcentral. Also, a short Powerpoint presentation showing the sort of copying our plagiarism software can detect can be found on the School Area and all Course Areas Studentcentral. By properly referencing all your work, you can avoid a plagiarism allegation, so you should also be fully conversant with the Brighton Business School Referencing Handbook.

Plagiarism is an issue facing all universities across the world and strikes at the heart of academic standards. Be warned we shall be sampling this work with highly effective software designed to detect copying.

5.14.2 Collusion

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Collusion is defined as one or more people working together for the purposes of perpetrating a fraud.  In academic terms this generally means attempting to pass of a piece of work done by a fellow student or group of students as an individual’s own work.  As it is only in exceptional circumstances that this could happen inadvertently the presumption is that all parties were involved in the decision to share work and to try pass that work of as the work of an individual rather than that of a fellow student or group. Therefore it is important to make sure that if the assignment is an individual piece of work it is your own work and not that of a group. Presenting a piece of work as yours when it is, in fact, the work of a fellow student or group is collusion and is a form of fraud.

The Business School treats collusion as seriously as plagiarism and, even if you are the originator of the work, in order to avoid suffering a similar penalty to fellow students who ‘copied’ your work you will have to provide a coherent explanation to the panel of why you gave them sight of your work.  As the panel will be operating on the presumption that this is unlikely to happen inadvertently you should be very wary of lending your notes, computer disks or assignments to other people, as you will find it difficult to prove that you were not directly involved in an attempt to collude

5.14.3 Cheating

Cheating in examinations by whatever means, including copying from unauthorised material or from another student’s script, consulting information or individuals while absent from the examination room, or attempting to gain a higher grade by fraudulent means, is also strictly forbidden.Recently a small number of students were caught bringing into the examination hall illegal material that could have been of benefit to them when answering questions. In all cases the students were heavily penalised. The default for most modules is that you are not allowed to take any material into the examination room apart from pens, pencils and possibly non programmable calculators- and , of course, yourself!. If you are allowed to take material into the examination room please make absolutely certain that you have checked with your lecturer exactly what you are and are not allowed to take in long before the date of your examination. As each module is likely to have different forms of assessment you will need to check with the Lecturer for each module. Ignorance of the rules is not a defence that we will listen to.

5.14.4 Penalties

Penalties for plagiarism and collusion include being marked as zero for the assignment, zero for the module or even harsher penalties. A similar penalty is applied for cheating in examinations. Repeat offences carry stiffer penalties.

5.15 Appealing the decision of an examination board

Examination Boards are conducted under the University of Brighton’s General Examination and Assessment Regulations (GEAR), a copy of which is available on the “My School: Brighton Business School” area on Studentcentral.

Following notification of results, students may wish to meet with their Course leader or Personal Tutor in order to discuss any concerns before the student decides whether or not to submit a Stage 1 Formal Appeal. Where a student wishes to request a review of an examination board decision, s/he should give notice in writing by completing in full the Stage 1 Formal Appeal form which should be sent together with supporting evidence to the Appeals and Complaints Office (ACO) via post or electronically ([email protected]) within 21 calendar days from the publication of results on Studentcentral or the date of notification whichever is earlier. The form is available on Studentcentral, on the University’s website, from School offices and the Students’ Union. Appeals not on the prescribed form will be rejected.

Grounds for appeal

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A request for a review of an Examination Board decision may only be made on one or more of the following grounds:

1. That a procedural irregularity in the assessment process led to a decision detrimental to the student. Procedural irregularity refers to circumstances where the University’s procedures or regulations have not been followed or where other errors may have been made by the University in considering the assessment.

2. That the student had mitigating circumstances (as defined in GEAR) which the Examination Board could not be made aware of because the student had been unable for valid reasons to divulge them before the Examination Board reached its decision.

3. That there was an arithmetical error in the student’s marks.

These are the ONLY grounds for appeal. There is no right of appeal against decisions of an Examination Board which are matters of academic judgement. Similarly a student may not lodge an appeal on the grounds of dissatisfaction with the design, curriculum or delivery (teaching, departmental support, etc.) of a course. Note in particular that marks awarded are matters of academic judgement, i.e. you cannot ask for an examination script to be re-marked.

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