master of business administration - web viewthis programme is an alternative programme for cima...

Stamford Raffles

AND

Continuing Education Department of South China University of Technology

PROGRAMME HANDBOOK

CIMA PATHWAY PROGRAMME

Year Latest Updated 2015, December

Programme Developer SR

Table of Contents

BASIC COURSE DATA 4

1.0 INTRODUCTION....................................................................................................................51.1 The Aims of the Programme................................................................................................................................5

2.0 PROGRAMME & CURRICULUM STRUCTURE..............................................................62.1 Overview of the Programme Structure.................................................................................................................62.2 Delivery Mode......................................................................................................................................................6

3.0 ADMISSION CRITERIA FOR ENTRY................................................................................73.1 Summary of Entry Requirements.........................................................................................................................7

4.0 TEACHING AND LEARNING STRATEGIES....................................................................8

5.0 ASSESSMENT STRATEGY...................................................................................................9

6.0 ACADEMIC REGULATIONS.............................................................................................116.1 Requirements for the Course..............................................................................................................................116.2 Referrals and Failure..........................................................................................................................................116.3 Compensation.....................................................................................................................................................126.4 Illness or Withdrawal.........................................................................................................................................126.5 Duration..............................................................................................................................................................136.6 Academic Irregularities......................................................................................................................................136.7 Students Appeals................................................................................................................................................136.8 External Examiners / Exam Board Member (s).................................................................................................146.9 Plagiarism...........................................................................................................................................................146.10 Extension Requests.............................................................................................................................................146.11 Non Submission of Assignment.........................................................................................................................14

7.0 MODULE SPECIFICATION................................................................................................157.1 Certificate in Finance and Management Accounting..........................................................15

7.1.1 Fundementals of Management Accounting........................................................................................................157.1.2 Financial Accounting..........................................................................................................................................167.1.3 Business Economics...........................................................................................................................................177.1.4 Business Mathematics........................................................................................................................................187.1.5 Ethics and Corporate Governance......................................................................................................................197.1.6 Business Law......................................................................................................................................................20

7.2 Diploma in Finance and Management Accounting............................................................217..2.1 Marketing & Operations.....................................................................................................................................217.2.2 Management Inforamtion Systmes.....................................................................................................................227.2.3 Business Taxation..............................................................................................................................................237.2.4 Advanced Management Accounting..................................................................................................................247.2.5 Internationanl Business Environment.................................................................................................................257.2.6 Finacial Reporting and Managing Finance.........................................................................................................26

7.3 Higher Diploma in Finance and Management Accounting................................................277.3.1 Strategic Management and Competitive Environment.......................................................................................277.3.2 Progect and Relationship Management..............................................................................................................287.3.3 Finacial Analyss and Interprationss....................................................................................................................29

Programme Developer SR of 39

7..3.4 Pricing, Cost Planning for Competititve Advantage..........................................................................................307.3.5 Systmes Group Financial Statements, Measurements and External Reporting.................................................317.3.6 Budgetary and Performance Management.........................................................................................................32

7.4 Degree Requirement ..............................................................................................................33

7.5 Postgraduate Diploma in Strstegic and Enterprise Management……………..................347.5.1 Managing Organisational Change......................................................................................................................347.5.2 Competitive Strategic Management...................................................................................................................357.5.3 Managing Financial Risk....................................................................................................................................367.5.4 Management Control Systems and Strategies....................................................................................................377..5.5 Strategic Financial Strategies.............................................................................................................................387.5.6 Financial and Investment Decision Making.......................................................................................................39


BASIC COURSE DATA

Programme Ownership and Developer : Stamford Raffles

Awarding Institution(s) : HGX, Continuing Education Department of South China

University of Technology

Course Title(s) : CIMA Pathway Programme

Mode/Study Pattern : Online Facilitation, Both Part time and Full time

Normative Study Period : 90 months

(for the entire pathway)


1.0 INTRODUCTIONThis programme is an alternative programme for CIMA regular licensing programme and acts as a

bridge for students to be a professional practicing accountant.

.

1.1 Programme Aims

To enable students to acquire a standalone qualification for entry purposes in the workplace particularly in the areas

related to Cost and Management Accounting.

To provide an opportunity for students to understand and the application of techniques relating to the

operational, functional and financial aspects of enterprises.


2.0 PROGRAMME & CURRICULUM

This programme is designed to meet the requirement of CIMA.

2.1Overview of the Programme

i. To gain the award, students must successfully complete all the required modules

2.3 Delivery Mode

Fully Online mode: Each module will have Online Learning materials with a Module Leader.


3.0 ADMISSION CRITERIA FOR ENTRY An applicant may be admitted on the basis of evidence to suggest that he/she will be able to fulfill

and benefit from the objectives of the Programme and achieve the standard required for the award.

3.1 Summary of Entry Requirements

a. It varies according to the level. Please see the document titling CIMA Brief


4.0 TEACHING AND LEARNING STRATEGIES

The entire strategy is based on producing competent accountants to meet the contemporary global

challenges in accounting & finance field.


5.0 ASSESSMENT STRATEGYWritten assignments are designed to allow students to demonstrate an in-depth understanding of the module and this programme is entirely assess through Assignments.

GENERAL STUCTURE OF THE ASSIGNMENT REPORT

Section

s

Title Page (including module title, assignment title, name, word

count and date)

Executive summary (one page)

Contents (page numbers)

Introduction

Analysis

Subsections

Statement or evaluation of alternatives

Conclusions

Recommendations (justifications and implementations)

References (Harvard style)

WATSON, T., (2010), Organising and Managing Work, 3rd ed,

Financial Times-Prentice Hall Publishing.

Appendix A Title

Appendix B Title


To provide feedback to students, the following grading scale will be used for all assessed

elements:


Mark Range Grade Classification

70% + A Distinction

60 – 69% B Good

50 – 59% C Pass

< 50 D Fail

6.0 ACADEMIC REGULATIONSThe Programme will be governed by the following regulations stipulated in this Programme hand book

6.1 Requirements for the Course

In order to be awarded with the relevant qualification, the student must successfully complete

all the specified academic requirements of the programme.

6.2 Referrals and Failure

6.2.0 Referrals

The Board of Examiners may, at its discretion, permit students who fail in a module to make

good that failure in one of the following ways:

a. Resubmit the Course work and all its components

b. Resubmit the module assignment only

c. Resubmit the Project submissions

Note: All referrals will have to be undertaken within 2 months after the release of the results of the previous term. Dates will

be announced by SCUT & SR along with the release of the results.

A student who is referred in a module is normally required to achieve a mark of 50% in the

referred element(s) unless the Board of Examiners sets alternative minima as part of the

referral conditions

A maximum of two referrals is permitted for a given module after which the student will be

required to withdraw from the programme.

Only in exceptional circumstances will the Board of Examiners permit a student to resubmit

a particular module more than twice


6.2.1 Failure to Submit Course Work

Failure to submit the required course work at the due date, without prior authorisation by the

Programme Leader or Programme Manager, may be interpreted as failure in that element of

assessment and a zero mark will be recorded.

6.3 Compensation

Where a student marginally fails one module the Board of Examiners may exceptionally

exercise its discretion and compensate the failure. The Board of Examiners is authorised to

allow compensation in a module provided the overall aggregate marks for the module to be

compensated is not less than 45% and where one of the assessed component is not less than

40% (for modules where there are 2 assessed components).

Only TWO (2) compensated pass can be granted by the Board of Examiners. The Project /

Dissertation however cannot be compensated.

By the reason of their discretionary powers, the Board of Examiner can grant an additional

compensation to a student under special circumstances.

6.4 Illness or Withdrawal

Where a student's performance has been adversely affected by illness or other unforeseen

circumstances, duly authenticated by evidence and made known to the Programme Leader /

Manager and presented to the Board of Examiners, the Board of Examiners may exercise its

discretion in a manner appropriate to the case.

The Board of Examiners may agree to set aside the results of the assessment(s) affected by

these circumstances and, the student may be offered the opportunity to retake the

assessment(s) on the next available occasion, as if for the first time.


Where a student's performance, conduct or attendance indicates that they are unlikely to

complete the course on which they are engaged, the Board of Examiners may require the

student to withdraw from the programme.

6.5 Duration

The Board of Examiners have the right to terminate any student who does not successfully

complete all the requirements of the Programme within 90 months for the Programme taken

from the date of commencement on the Programme unless prior extensions had been granted

by the Board of Examiners.

6.6 Academic Irregularities

The Board of Examiners will have the right to fail part or all of the assessments of any

student found guilty of cheating, plagiarism, and collusion, falsifying data or impersonation

(one person impersonating another to gain unfair advantage).

Students will be required to undertake that material submitted for assessment is their own

unaided work. Training will be provided in academic conventions for acknowledging the

ideas or quotations from the work of others.

In cases of suspected plagiarism or cheating the student will be interviewed by the

Programme Leader / Manager / Centre Representative and the findings will be reported to the

Board of Examiners, which will decide the appropriate penalty. The work concerned may be

set aside or marked down. In serious cases, a student may be required to withdraw from the

programme.

6.7 Students Appeals

Students do not have any right of appeal against the academic judgment and processes

relating to grading and conferment of awards by the academic and examination board.


6.8 External Examiners / Exam Board Member (s)

At least one External Examiner / Exam Board Member (s) will be appointed. Appointments

will normally be for three years but may be for longer periods.

6.9 Plagiarism

Plagiarised work may lead to straight failure of that particular coursework

6.10 Extension Requests

All extension requests must be made in writing and subject to an administrative fee.

Approval of extension is done by the Programme Manager.

6.11 Non Submission of Assignment

Failure to hand in the assignment for any reason and without prior approval of the Programme

Manager will result in failure.


7.0 MODULE SPECIFICATION

7.1 Certificate In Finance and Management Accounting

7.1.1 Fundamentals of Management Accounting

No. of Credits: 20 CATS

Module

Description

The primary aim of this module is to expose students to the fundamental

principles and techniques for identifying and calculating costs in business

organizations

LEARNING OUTCOMES

On completion of this module, students will be able to: Adhere to the role and standard expected in the practice of management accounting in both the

private and public sector bodies. Apply appropriate methods for identifying cost and cost behavior.

INDICATIVE CONTENT / AREAS OF STUDY Definition and Purpose of Management Accounting Methods of Identifying Cost Cost Behaviour

ASSESSMENT:

Assessment Weighting: 50% Exam and 50% Coursework


7.1.2 Financial Accounting


Module

Description

The main aim of this module is to introduce students to the theoretical

knowledge of financial accounting principles and conventions and its

subsequent practical uses in business organisations..

LEARNING OUTCOMES

On completion of this module, students will be able to:

1. Practice the basic concepts of accounting and comply with accounting regulatory and legal framework.

INDICATIVE CONTENT / AREAS OF STUDY Introduction and Basic Accounting Concepts The Accounting Equation Analyzing Transactions: Journalizing

ASSESSMENT:



7.1.3 Business Economics


Module

Description The primary aim of this module is to expose students to the

theoretical knowledge of economics and its applications in an

increasingly globalise environment affected by both market ,

government and international agencies.

LEARNING OUTCOMES

On completion of this module, students will be able to:1. Analyse how macro economic forces at work in an open economy determines the level of business

economic activities including its impact on the equilibrium national income, economic growth, employment level, balance of payments as well as on the general price level.

INDICATIVE CONTENT / AREAS OF STUDY Introduction How Markets Works for Determining Prices of Final Goods and Services as well as Factors of

Productions Market Failures and The Economics of the Public Sector

ASSESSMENT:



7.1.4 Business Mathematics


Module

Description

The main aim for this module is to expose students to the relevant financial /business mathematics used commonly in business

LEARNING OUTCOMES

On successful completion of the module, the student will be able to:

1. Apply business and financial mathematics in calculating and preparing forecast relating to risk, working capital requirements to facilitate better decision making.

INDICATIVE CONTENT / AREAS OF STUDY

Financial MathematicsBasic AlgebraCentral tendency measurement

ASSESSMENT



7.1.5 Ethics and Corporate Governance


Module

Description

The primary aim of this module is to help students inculcate the importance of

ethical practices and governance in business organisations

LEARNING OUTCOMES

On completion of this module, students will be able to: Demonstrate understanding of the importance of business ethics to business generally and to the

professional accountant

INDICATIVE CONTENT / AREAS OF STUDY Importance of Ethics Standards of Ethical Behaviour

ASSESSMENT



7.1.6 Business Law


Module

Description

1. The primary aim of this module is to expose students to the legal

framework and its various provisions governing business transactions.

LEARNING OUTCOMES

On completion of the module, students will be able to: Identify the main sources of commercial/business law in which behavior within society is regulated

Understand the meaning and applications of the different provisions of the law of contract in business

transactions including standard and exemption clauses, conditions and warranties, remedies and

breaches of contract;

INDICATIVE CONTENT / AREAS OF STUDY Introduction To The Concept & Sources Of Law Offer And Acceptance Consideration

ASSESSMENT



7.2 Diploma In Finance and Management Accounting

7.2.1 Marketing & Operations


Module

Description

The main aim of this module is to expose students to the fundamental

principles and techniques use in the marketing and its links to the

operations management functions of an organisation.

LEARNING OUTCOMES

On completion of this module, students will be able to:1. Apply key marketing concepts and development more effectively in an organisation.

INDICATIVE CONTENT / AREAS OF STUDY Understanding marketing and Marketing Process

Analyzing Marketing Opportunities

Developing Marketing Strategy

ASSESSMENT



7.2.2 Management Information Systems


Module

Description

The primary aim of this module is to expose students to the key theoretical

knowledge of management information system and its applications in an

increasingly information and knowledge based society.

LEARNING OUTCOMES

On completion of this module, students will be able to:1. Apply the concepts to facilitate business process2. Identify the current technology trends and IT

INDICATIVE CONTENT / AREAS OF STUDY Introduction: Business and Information Technology Organizations and Information Technology Support Managing Organizational Data and Information

ASSESSMENT

Assessment Weighting: 50% Exam and 50% coursework


7.2.3 Business Taxation


Module

Description

This module is designed to expose students to the importance of taxation to

support accounting for taxes in financial statement as well as a basis for

examining the role of tax in financial analysis.

LEARNING OUTCOMES


Demonstrate understanding of the different types of tax that can be apply to incorporated businesses

INDICATIVE CONTENT / AREAS OF STUDY Principles and Types of Taxation Indirect Taxes Collected By Companies Employee Taxation

ASSESSMENT



7.2.4 Advanced Management Accounting


Module

Description

The main aim of this module is to expose students to more advanced tools

and techniques in Management Accounting planning and control.

LEARNING OUTCOMES

On completion of this module, students will be able to: Apply a variety of costing methods, analyze and interpret the results derived from the computations.

INDICATIVE CONTENT / AREAS OF STUDY Costing Methods, Results and Interpretations Cost Accounting Systems Environmental Management Accounting

ASSESSMENT



7.2.5 International Business Environment


Module

Description

The primary aim of this module is to expose students to the theoretical

knowledge of international business environment and its impact on business

organisations.

LEARNING OUTCOMES

On completion of this module, students will be able to:1. Explain the emergence of major economies in Asia and Latin America and analyze the importance of

outsourcing and off shoring.2. Analyse the social, political, legal and economic contexts of business

INDICATIVE CONTENT / AREAS OF STUDY TYPES OF ORGANISATION STRUCTURE

INTERNATIONALISM

ASSESSMENT



7.2.6 Financial Reporting and Managing Finance


Module

Description

The primary aim of this module is to expose students to the requirements in

preparing the full financial statements for a single company including

consolidated financial statements for a simple group.

LEARNING OUTCOMES

On completion of this module, students will be able to: Demonstrate understanding of the need for and methods of regulating accounting and financial

reporting. Prepare the full financial statements of a single company and the consolidated statements of

financial position and comprehensive income for a group.

INDICATIVE CONTENT / AREAS OF STUDY The Regulation of Accounts National and International Accounting Standards

ASSESSMENT



7.3 Higher Diploma In Finance and Management Accounting

7.3.1 Strategic Management and Competitive Environment


Module

Description

This module will focus on a holistic, integrated view of management across the

organisation using important concepts and tools in strategic management to

attain competitive advantage for business enterprises.

LEARNING OUTCOMES


Analyse the competitive environment in which businesses operate in. Critically evaluate strategic options available to increase organizational performance and

competitiveness

INDICATIVE CONTENT / AREAS OF STUDY The Competitive Environment: its nature and types

Established and emergent thinking and tools on Strategic Management

ASSESSMENT



7.3.2 Project and Relationship Management


Module

Description

This module aims to enable students to acquire a more integrative approach

to managing across an organisation through the integration of project

management principles.

LEARNING OUTCOMES


Apply the appropriate tools and techniques and standards in ensuring effective project management planning and execution

INDICATIVE CONTENT / AREAS OF STUDY Tools and Techniques of Project Management

Process Mapping and Project Management

ASSESSMENT



7.3.3 Financial Analysis and Interpretations


Module

Description

The primary aim of this module is to expose students to the importance of

undertaking analysis and interpretation of accounts and articulation of the

significance of its impact on the organisation business continuity and

performance.

LEARNING OUTCOMES

On completion of this module, students will be able to: Analyse accounting principles and their relevance to accounting issues of contemporary interest Undertake a ratio analysis to appraise performance and financial position and produce relevant financial report

INDICATIVE CONTENT / AREAS OF STUDY Ratios in the areas of performance, profitability, financial adaptability, liquidity, shareholder investment and

financing and their interpretation Calculations of Earning per share under IAS 33, to include the effect of bonus issues, right issues and

convertible stock.

ASSESSMENT



7.3.4 Pricing, Cost Planning for Competitive Advantage


Module

Description

This module aims to expose students to the critical importance of making the

right decision in pricing to maximize revenues linked to accuracy cost

calculations and planning.

LEARNING OUTCOMES

On completion of this module, students will be able to: Analyse concepts of cost and revenue relevant to pricing and product strategies

INDICATIVE CONTENT / AREAS OF STUDY Relevant cash flows and their use in short term decisions, typically relating to acceptance/rejection of contracts,

pricing and cost/benefit comparisions The importance of strategic, intangible and non financial judgements in decision making

ASSESSMENT



7.3.5 Systems Group Financial Statements, Measurement and External Reporting


Module

Description

The main aim of this module is to introduce students to the more advanced

financial accounting topics such as fully consolidated group accounts,

accounting measurements and standards including external reporting.

LEARNING OUTCOMES

On completion of this module, students will be able to: Prepare the full consolidated statements of financial position with subsequent analysis and interpretation of the

financial statements.

INDICATIVE CONTENT / AREAS OF STUDY Prepare a complete set of consolidated financial statements in a form suitable for publication for a group of

companies

ASSESSMENT



7.3.6 Budgetary and Performance Management


Module

Description

These are modules that you must have studied previously in order to take this

module, or modules that you must study simultaneously or in a subsequent

academic session.

LEARNING OUTCOMES

On completion of this module, students will be able to: Prepare different types of budgets

INDICATIVE CONTENT / AREAS OF STUDY Value analysis and quality function deployment Just in Time production, total quality management and theory of constraints and implications of these

methods for decision making in the new manufacturing environment.

ASSESSMENT



7.4 Degree Requirement

Students need to have a recognised Degree to

Proceed to the Postgraduate Level


7.5 Postgraduate Diploma in Strategic and Enterprise Management

7.5.1 MANAGING ORGANISATIONAL CHANGE


Module

Description

1. The primary aim of this module is to enable students to develop the

knowledge and skills used in crafting and implementing strategy in

the environmental contexts in which the enterprise operates or will

operate.

LEARNING OUTCOMES


a) Critically evaluate key external factors which influence the organization’s strategy.


1) Evaluate the impact and influence of the external environment on an organisation and its strategy

2) External demands including responsible business practices and corporate social responsibility

ASSESSMENT



7.5.2 COMPETITIVE STRATEGIC MANAGEMENT


Module

Description

The primary aim of this module is to equip participants with the skills

required to critically evaluate strategic options and direction in a

contextual scenario which is the best fit.

LEARNING OUTCOMES


a) Critical evaluate and recommend the most appropriate tools / models in appraising the

performance of different levels of strategic implementation and outcomes across an organisation


1) Strategy performance measurement models/ tools including the use of balanced score card.

ASSESSMENT



7.5.3 MANAGING FINANCIAL RISK


Module

Description

The primary aim of this module is to equip participants with the knowledge

and tools to manage risks faced by enterprises that can affect business

continuity.

LEARNING OUTCOMES


Identify the different types of financial risks confronted by an organisation and critically

assess their implications for the organisation


1) Sources of financial risks including those associate with international operations and trading.

2) Transaction, translation, economic and political risks.

ASSESSMENT



7.5.4 MANAGEMENT CONTROL SYSTEMS AND STRATEGIES


Module

Description

The primary aim of this module is to equip the participants with the

knowledge and tools to establish control systems and strategies to

minimize risk exposure which can impact organizational

performance.

LEARNING OUTCOMES


a) Critically evaluate the various established approaches to ensure effective internal monitoring and

control systems and strategies.


1) Types of Accounting control systems and its appropriateness to specific purposes

ASSESSMENT



7.5.5 STRATEGIC FINANCIAL STRATEGIES


Module

Description

The primary aim of this module is to provide participants with knowledge

skills to formulate and manage the organisational’s financial strategy.

LEARNING OUTCOMES


a) Demonstrate an understanding of the various financial objectives and the relationships among

and constraints on the formulation of financial strategies.


1) Overview of the financial and non financial objectives of an organisation

2) Key decision of financial management pertaining to investment, financing and dividends.

ASSESSMENT



7.5.6 FINANCIAL AND INVESTMENT DECISION MAKING


Module

Description

The primary aim of this module is to develop a critical awareness of range

of financing and investment instruments available to an enterprise.

LEARNING OUTCOMES


a) Analyse the risks, costs and benefits of an investment project


1) Identification of finance requirements for different time periods

ASSESSMENT



master of business administration - web viewthis programme is an alternative programme for cima...

Documents