Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2022-2023 (archived)

Module ACCT1071: The Accountant in Business

Department: Accounting

ACCT1071: The Accountant in Business

Type Tied Level 1 Credits 20 Availability Available in 2022/23 Module Cap None. Location Durham
Tied to N408
Tied to N409


  • None


  • None

Excluded Combination of Modules

  • None


  • To develop students understanding of how businesses operate, explore how organisations are structured, and the role of accounting and other key business functions in terms of contributing to efficiency, effectiveness, ethical management and development of organisations, their people and systems.
  • To understand dynamics in the business environment, exploring aspects of political, economic, social, technological, and legal influences on corporate governance, employment, health and safety, and GDPR within an organisation.


  • Organisations, internal and external analysis
  • Organisational culture, corporate governance and strategy
  • Strategic choices and competitive advantage
  • Business structures, management, leadership and corporate social responsibility
  • Information technology and information systems
  • Ethics, responsibility and fraud
  • An overview of the various business functions to include human resources, marketing, operations management, finance, and accounting.

Learning Outcomes

Subject-specific Knowledge:
  • On completion of this module students should:
  • Have an understanding of the general objectives of businesses and the functions and tasks that businesses perform in order to meet their objectives.
  • Have knowledge of the comparisons between UK businesses to major and emerging economies.
  • Have knowledge of the nature, characteristics, advantages and disadvantages of different forms of business and organisational structure.
  • Have an understanding of the purpose of information technology and information systems and how they work to improve business efficiency.
  • Have an understanding of the role of ethics and responsibility in the accountancy profession and why its work is important.
  • Have an understanding of the role that governance plays in the management of a business, and how a business can promote corporate governance, sustainability, corporate responsibility and an ethical culture.
Subject-specific Skills:
  • On completion of this module students should be able to:
  • Apply theories, models, frameworks, and basic research methods to examine issues related to the business environment and the functions of an organisation.
Key Skills:
  • Problem solving
  • Team working
  • Written communication
  • Self-management

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • Teaching is by lectures and workshops. Learning takes place through attendance at lectures, preparation for and participation in workshops, and independent study.
  • Formative assessment is by means of a practice test.
  • Summative assessment is by means of a written assignment.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Lectures 18 2 per week 2 hours 36
Workshops 8 Weekly 1 hour 8
Preparation, Reading and Independent Study 156
Total 200

Summative Assessment

Component: Assignment Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Written assignment 2500 words 100% same

Formative Assessment:

Practice test.

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University