Programme learning outcomes

There are certain learning outcomes of OBU RAP. On completing the degree programme, you will have demonstrated a capability to:

 Knowledge and understanding

1. Critically evaluate accounting concepts and principles and their application in solutions to practical accounting problems.


2. Prepare financial statements of entities, including groups of companies, using relevant financial information, accounting techniques and standards; and to analyse and    interpret such financial statements.


   3. Use relevant management accounting techniques with cost information, for planning, decision-making, performance evaluation and control, within different business    settings.


    4. Apply financial management techniques to issues affecting investment, financing, and dividend policy decisions of an organisation.


    5. Understand the general legal framework, and apply specific legal principles relating to business, including taxation legislation as applicable to individuals, single companies and groups of companies.


   6. Explain the process of carrying out the assurance (audit) engagement and its application in the context of the professional (audit) regulatory framework.


    7. Describe the organisational context of the accountant and of the development of accounting information systems; to understand the need for the efficient use of resources within an organisation.


    8. Understand the ethical responsibilities of professional accountants, including the principles of the ACCA code of conduct, and to reflect on ethical dilemmas and             potential solutions.


  Disciplinary and professional skills

 1     Prepare non-complex financial statements using generally accepted accounting principles.


 2     Evaluate and comment on the performance and financial situation of organisations using a range of interpretative techniques.


 3     Select and apply appropriate accounting and financial management techniques to organisational business planning, decision-making and control.


 4     Understand the limitations of accounting techniques and the implications of such limitations.


 5     Understand the limitations of acquired knowledge of legal and taxation issues and recognize the need to seek further specialist advice where necessary.


 6     Communicate analysis of accounting and financial information and recommendations to a variety of different audiences.


    Transferable Skills


 1  Solve problems through the identification of key issues, synthesis of information and analytical tools, and the presentation and critical evaluation of a range of options.


2 Communicate appropriately in writing and through an oral presentation.


3 Complete a programme of study through independent and self-managed learning.


4 Undertake an independent Research Report relating to a single organisation or industry sector.


5 Prepare a written report which meets academic requirements of information collection and referencing of information sources.


6 Use information technology to record and analyse financial data, to collect information from a range of sources and to present research findings.


 7 To reflect on the learning attained through completing the programme and its impact on future professional development and employment roles.



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