degree statute part 3: description of the education · 7/5/2018 · be degree is finance &...

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Degree Statute

Part 3: Description of the education

for the Bachelor course

Finance and Control

at

HAN University of Applied Sciences

2018−2019 academic year

Version 5 July 2018

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Part 3: Description of the education The content of this section in full forms part of the Teaching and Examination Regulations (TER), which is presented in part 2 of the degree statute.

Contents Part 3: Description of the education .................................................................................................... 2

Chapter 1: Curriculum overviews ........................................................................................................ 3

Structure of propaedeutic phase ......................................................................................................... 3

Structure of post-propaedeutic phase ................................................................................................. 4

Chapter 2: Details of study units and integrated exams in the propaedeutic phase ...................... 6

Chapter 3: Details study units and integrated exams in the post-propaedeutic phase .................. 7

SU formats FC 2018-2019 ..................................................................................................................... 7

C-Cluster.............................................................................................................................................. 7

D Cluster ............................................................................................................................................ 34

E Cluster ............................................................................................................................................ 62

G Cluster............................................................................................................................................ 70

H Cluster ............................................................................................................................................ 95

Chapter 4: Details of HAN-certified minors and accompanying study units ............................... 100

Appendix 1: Terms and definitions for the degree statute and Student Charter ......................... 101

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Chapter 1: Curriculum overviews

Structure of propaedeutic phase

In accordance with article 4.1 paragraph 1 and article 6.1 paragraph 1 of the TER For each degree format as referred to in article 3.1 paragraph 1 of the TER and for each programme with a special feature as referred to in article 3.1 paragraph 4 of the TER, the propaedeutic phase contains the following study units with the stated study load: Programme for student cohorts that started the propaedeutic phase before September 2018.1

1 The English-taught FC of the BE degree programme (CROHO 34401) is being phased out. The study units of the propaedeutic year will no

longer be offered in the 2018-2019 academic year. Exams and modular exams of the propaedeutic phase will still be offered. A description of the

old study programme of the propaedeutic phase can be found in part 3 of the 2017-2018 FC Degree Statute. The second, third and fourth year

(main phase) will consist of the study units specified (see part 3 of this degree statute for the description). In the 2018-2019 academic year, the

name and CROHO of the Dutch-taught BE degree is Finance & Control: CROHO 35520. This degree programme is no longer offered in English.

Full-time A-cluster B-cluster

Period 1 Period 2

Period 3 Period 4

Level 1 Research & Business - ARB 7.5 credits

Applied Research & Business – BARB 7.5 credits

Culture & Communication 1 –

ACC1 5 credits


ACC2

Dutch or French or

German or Spanish

2.5 credits

Culture & Communication 2

– BCC1 5 credits


BCC2

Dutch or French or

German – new or

Spanish

2.5 credits

Basic Business 1 – ABB1 7.5 credits

Specific modules for IBMS/FC and LME Basic Business 3 – BBB3 - new

7.5 credits

Basic Business 2 for IBMS/FC/LME

ABB3 2.5 credits


ABB4 2.5 credits


ABB5 2.5 credits

Specific modules for FC BSMF1 5 credits

Specific modules for IBMS/FC/LME

BSM 2.5 credits

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Structure of post-propaedeutic phase

In accordance with article 4.1 paragraph 1 and article 6.1 paragraph 1 of the TER For each degree format as referred to in article 3.1 paragraph 1 of the TER and for each programme with a special feature as referred to in article 3.1 paragraph 4 of the TER, the post-propaedeutic phase contains the following study units with the stated study load: Full-time This curriculum is applicable for students starting the main phase in September 2018 or thereafter. Please note that the content of the Study Units has changed. For details see part 2 of the degree statute appendix 2 C-cluster D-cluster

2e studiejaar Afstudeer-bekwaam

Periode 1 Periode 2 Periode 3 Periode 4

Operational control OC1E – 7,5 stp.

Tactical control TC2E – 7,5 stp.

Control and information systems BN1E – 7,5 stp.

Manufacturing Process and ERP BN2E – 7,5 stp.

Accounting information systems AH1E – 7,5 stp.

Financial accounting and taxes VB1E – 7,5 stp.

Performance management 1 – basic PM1E – 7,5 stp

Performance management 2 – advanced

PM2E – 7,5 stp.

3e studiejaar Afstudeer- bekwaam

E-cluster F-cluster


Internship SA2E

– 30,0 stp.

Study abroad SA3E

– 30,0 stp.

4e studiejaar Afstudeer-bekwaam/ Beroeps-bekwaam

G-cluster H-cluster


Strategic control SC3E – 7,5 stp

Graduation assignment AO3E – 30,0 stp.

Business processes, IT and Data Analytics

BP3E – 7,5 stp.

Financial accounting advanced EG2E – 7,5 stp.

Performance management 3 – professional

PM3E – 7,5 stp.

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This curriculum is applicable for students starting the main phase in September 2017 or earlier. C-cluster D-cluster

2e studiejaar Afstudeer-bekwaam


Operational control OC1E – 7,5 stp.

Tactical control TC2E – 7,5 stp.

Control and information systems BN1E – 7,5 stp.

Manufacturing Process and ERP BN2E – 7,5 stp.

Accounting information systems AH1E – 7,5 stp.

Financial accounting and taxes VB1E – 7,5 stp.

Performance management 1 – basic PM1E – 7,5 stp.*

Or Management Skills

(DMS) 7,5 EC**


PM2E – 7,5 stp.

3e studiejaar Afstudeer- bekwaam

E-cluster F-cluster


Internship SA2E – 30,0 stp.

Study abroad SA3E – 30,0 stp.

4e studiejaar Afstudeer-bekwaam/ Beroeps-bekwaam

G-cluster H-cluster


Strategic control SC3E – 7,5 stp

Graduation assignment AO3E – 30,0 stp.

Business process improvement and redesign

BN3E – 7,5 stp.

Financial accounting advanced EG2E – 7,5 stp.

Performance management 3 – professional

PM3E – 7,5 stp.

* This SU description is applicable for students who started the main phase before February 2017. ** SU description is applicable for students who started the main phase in February 2017

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Chapter 2: Details of study units and integrated exams in the propaedeutic phase In accordance with article 3.2 paragraph 6 en 7 and article 4.1 paragraph 2 of the TER The English-taught FC of the BE degree programme (CROHO 34401) is being phased out. The study units of the propaedeutic year will no longer be offered in the 2018-2019 academic year. Exams and modular exams of the propaedeutic phase will still be offered. A description of the old study programme of the propaedeutic phase can be found in part 3 of the 2017-2018 FC Degree Statute. The second, third and fourth year (main phase) will consist of the study units specified (see part 3 of this degree statute for the description). In the 2018-2019 academic year, the name and CROHO of the Dutch-taught BE degree is Finance & Control: CROHO 35520. This degree programme is no longer offered in English.

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Chapter 3: Details study units and integrated exams in the post-propaedeutic phase In accordance with article 3.2 paragraph 6 and paragraph 7 and article 6.1 paragraph 2 of the TER

SU formats FC 2018-2019

C-Cluster

Accounting information systems

Name of Study Unit (SU) Accounting information systems

Code for SU AH1E

Owner of SU Elena Kaledinova (KLDE)

1 Study programme Finance and Control

2 Target group Full time

Cluster C Level of SU (1, 2, 3) 1

Academic year 2017-2018 Period (1-4) 1 & 2 / 3 & 4 Duration 2 periods

3 Professional task Administration and external reporting

4 Main professional task Administration and external reporting

5 Professional products

Financial accounting information systems: Manually record financial business transactions resulting in a set of financial statements

Description and objective

The students should be able to correctly record financial transactions into a double-entry accounting system and prepare a set of correct financial statements (trial balance, balance sheet, income statement). The students should be able to prepare correcting journal entries to any incorrect accounting entries. Content (subjects)

1. Accounting information, trial balance, financial statements 2. Accounting cycle 3. Special accounting procedures, adjustments, provisions, accruals &

prepayments, error corrections 4. Fixed asset & inventory accounting Computerised accounting information systems


The students should be able to design and configure a computerised accounting information system for a merchandising organisation. The students should be able to process accounting information in a computerised accounting system (Exact Globe Next) Content (subjects)

Ensure a correct and complete financial accounting system by using the Exact modules FINANCE, SYSTEM, PURCHASE, INVENTORY, INVOICE and ORDER.

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Learning objectives per professional product

1. Designing, configuring and maintaining a (computerised) financial accounting system for a merchandising company.

2. Recording financial transactions 3. Recording the Purchase-to-Pay and Order-to-Cash information flows for a

merchandising company 4. Generating correct financial statements for a merchandise company 5. Providing financial information to internal and external stakeholders

6 Credits 7.5 Study load in hours 210

Definition contact hours (Attention: clock hours = class period x 0,75) Clock hours

1. Programmed contact hours, the (guest) lecturer is physically present

A Lectures 18.75

B Tutorials (or project training, practical training, workshops) 42

C Work placement supervision

D Student coaching (eg. questions about content of the study, study problems, student coaching, graduation)

E Exams 6

F Other activities in the presence of lecturers (e.g. educational visits, field trips)

Definition Parameter

G Programmed contact hours per academic year in clock hours (exam time excluded) = A+B+C+D+F 60.75

H Number of exclusive lecture weeks 21

I Parameter programmed contact hours = G/H 3

2. Programmed course time for self-activity and work placement

J Self-study - individually or in groups – the lecturer is not physically present 146.25

K Work placement – the lecturer is not physically present

1 Contact hours by means of work placement supervision by a supervisor who has been formalised and/or approved/certified by the study department

L Thesis/graduation project – the lecturer is not physically present

M Other activities without physical presence of the lecturer (e.g. activities supervised by a senior student or guest speaker)


N Programmed course time for self-activity and work placement per academic year in clock hours = J+K+L+M

143.25

O Number of weeks 21

P Parameter programmed course time for self-activity and work placement = N/O 7

3. Total programmed course time


Q Parameter total programmed course time = P+I 10

7 Cohesion with

other SUs

The study unit Accounting Information Systems is part of the professional task Administration and External Reporting. This study unit will provide the students with an in-depth knowledge of manual and computerised accounting information processes and accounting information systems. Additional accounting knowledge will be provided by the units Operational Control, Tactical Control and External Reporting and Taxes.

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8 Entry

requirements

This study unit is developed and provided for all students of the Finance and Control program in the first semester of their 2nd study year. To any Finance & Accounting professional, a thorough knowledge of accounting processes and systems is required to: 1. evaluate and/or perform adequate internal control measurements over a

business’s procedures and activities. 2. provide adequate management information necessary to guide a business’s

decision making process.

9 General description

The study unit Accounting Information Systems focuses on the fundamental accounting concepts and principles to record and process accounting information. The aim of the study unit is to enable students to operate and control an accounting system, both manual and computer based, that provides an efficient, effective and complete flow of financial information.

10 Competencies

1. Designing, planning and maintaining (automated) financial and non-financial information systems

5. Providing information to external parties concerned. 7. Social and communicative competencies 8. Autonomous competency

11 Assessment criteria

Exam code

AH105E81.1

The student is able to describe the accounting process in a merchandising organisation and to communicate relevant financial information to the users of such information;

The student is able to develop an accounting process and define the accounting cycle for a merchandising organisation ;

The student can correctly record financial business transactions for a merchandising company in a double line entry format (journal entries);

The student is able to apply applicable accounting rules to the financial records of a merchandising organisation;

The student can correctly record special accounting transactions such as discounts and returns, bad and doubtful debt, accruals, prepayments and other provisions in a double-line entry format;

The student is able to make necessary adjustments and corrections for financial statements;

The student can correctly record the acquisition of fixed assets for a merchandising organisation and the required depreciation on these assets in a double line entry format;

The student can correctly keep accounting records for merchandise inventory under several inventory valuation methods, of which specifically FIFO and standard costing;

The student can prepare correct financial statements (balance sheet, trial balance and income statement) based on journalised financial transactions.

AH109E01.2

Adding on to the above mentioned criteria,

The student can design and configure an accounting process in Exact Globe Next according to the preferences of a merchandising organisation. This design and configuration includes general master data (categories, chart-of accounts, system settings, journals) as well accounts receivables and account payables data;

The student can correctly record financial transactions for a merchandising company using the FINANCE module of Exact Globe;

The student can process the journal entries to the general ledger;

The student can verify the correctness of the entries, make necessary adjustments and prepare and evaluate the resulting financial statements in Exact Globe;

The student is able to evaluate accounts receivable and accounts payable reports.

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AH110E01.2

Adding on to the above mentioned criteria,

The student can configure the ERP-system for items (products) and item groups;

The student can correctly record a full Purchase-to-Pay process in Exact Globe Next for a merchandising company;

The student can correctly record a full Oder-to-Cash process in Exact Globe Next for a merchandising company;

Verify the inventory levels;

The student can correctly record special accounting transactions such as discounts and returns, bad and doubtful debt, accruals, prepayments and other provisions in the applicable journals in Exact Globe Next;

The student can correctly keep accounting records for merchandise inventory under several inventory valuation methods, of which specifically FIFO;

The student can verify the correctness of the entries, make necessary adjustments and prepare and evaluate the resulting financial statements in Exact Globe.

AH108E82.5 All of the above

12 Assessment

Professional product Financial accounting information systems: Manually record financial business

transactions resulting in a set of financial statements

Exam code AH105E81.1

Exam name Accounting information systems

Type of exam Written exam

Character Individual

Weighting factor 50%

Minimum grade or tick (√)

≥ 5.5

Preliminary cutting score

For each modular exam: the weighted average of the criteria resulting in a grade between 0.0 and 10.0, rounded off to 1 decimal place, or resulting in a ‘Pass’ or ‘Fail’.

Number of examiners 1

Exam period T1 / T3

Duration 120 minutes

Aids Non-graphical calculator

Resit period T3 / T4

Publication exam date In exam schedule

Code in schedule AH1E-LEC

12 Assessment

Professional product Computerised accounting information systems

Exam code AH109E01.2 AH110E01.2 AH108E82.5

Exam name Computerised financial

accounting ERP operations in

merchandising

Case computerised accounting information

systems

Type of exam PC exam PC exam Hand-in assignment

Character Individual Individual Pairs of two

Weighting factor Not applicable Not applicable 50%


√ √ ≥ 5.5



Not applicable

Number of examiners 1 1 1

Exam period Lecture period 1 / 3 Lecture period 2 / 4 Lecture period 2 / 4

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Duration 120 minutes 120 minutes Not applicable

Aids Not applicable Not applicable Not applicable

Resit period Next semester, when study

unit is given. Next semester, when study

unit is given. Next semester, when study

unit is given.

Publication exam date By lecturer By lecturer By lecturer

Code in schedule AH1E-PC AH1E-PC AH1E-PC

Exam matrix AH105E81.1

% in exam of which % knowledge of which % application

The accounting cycle 15 20 80

Cash/Trade discounts 10 20 80

Pre-/post invoicing 15 20 80

Adjusting and correcting journal entries

20 20 80

Accounting for bad debts

10 20 80

Accruals and prepayments

10 20 80

Fixed assets 10 20 80

Inventory accounting 10 20 80

Sum 100



Configure and design computerised accounting information system

10 20 80

Maintain and update master data in accounting information system

30 20 80

Record journal entries for financial transactions

50 20 80

Period end closing 10 20 80

Sum 100



Record purchase-to-pay process

30 20 80

Record order-to-cash process

30 20 80

Product administration 15 20 80

Inventory administration

15 20 80

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13 Compulsory literature

- HAN University of Applied Sciences. Accounting Information Systems. Arnhem:

- HAN University of Applied Sciences. Accounting Information Systems Exact Globe. Arnhem:

14 Recommended literature

N.A.

15 Software Exact Globe Next

16 Other materials Not applicable

17 Activities Individual assignments

18 Teaching methods

AH1E-LEC Lecture classes for 1 period, followed by a written exam in the exam period. AH1E-PC PC classes: each class is a mix of PC-instructions by the lecturer and PC-exercises to be performed by the students individually. These classes expand over 2 periods. The instruction material (reader) is divided in two parts. An individual test will take place in class after each part is finished. After the successful completion of these two tests, the students are required in pairs to make a case assignment covering all subjects learned.

20 Academic year 2017-2018 Period (1-4) 1 & 2 / 3 & 4 Duration 2 periods

21 Maximum number

of participants Not applicable

Changes

compared to last

year

Not applicable

Date from which

the SU will no Not applicable

Record product returns 10 20 80

Sum 100

19 Lecture- / Contact hours

Lecture weeks Schedule codes

AH1E – LEC AH1E – PC

period 1/3 - week 1 3 hours (S) 4 hours (P)







period 1/3 - week 8

period 2/4 - week 1 (9) 4 hours (P)







period 2/4 - week 8 (16)

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longer be offered

and transitional

arrangement

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Control and information systems

Name of Study Unit (SU) Control and information systems

Code for SU BN1E

Owner of SU Ger Jongeling (JGLJ)





3 Professional task Business process management

4 Main professional

task Business process management


Describing the administrative organisation, internal control and quality control


The student learns to apply, both in a team and individually, the theoretical foundations of internal (quality) control to a trade organisation with simple transformations of goods and services. He learns to recognise and describe the primary and support processes, the logical order of the activities to be performed, the registration of data, the information needs/requirements, and the measures for internal control used to manage the risks and safeguard the quality of the product(s), service(s) and information. Models are drawn up in MW Visio®. The final product is a description of the administrative organisation/internal control. Content

1. Primary process, business process, process chains, process phases, activities 2. Risks and risk control 3. Information requirements 4. Process modelling in global and detailed process diagrams (GPDs and DPDs) 5. Revenue, expenditure, production and payroll cycles 6. Automation 7. Data modelling and databases


The student:

Is able to describe the administrative processes of a trade organisation

Can indicate the risks for internal control with the corresponding control measures

Suggest measures to ensure the validity and reliability of information supply

Determine how the administrative organisation is affected by automation.

6 Credits 7.5 Study load in hours 210 hours

Definition contact hours (Attention: clock hours = class period x 0,75)

Clock hours


A Lectures 30



D Student coaching (e.g. questions about content of the study, study problems, student coaching, graduation)

E Exams 5



15

G Programmed contact hours per academic year in clock hours (exam time excluded) = A+B+C+D+F 42




J Self-study - individually or in groups – the lecturer is not physically present 163







163






7 Cohesion with

other SUs

The study unit ‘Control and information systems’ is part of the professional task Business Process Management. The study unit has a preparatory function for the study unit BN2E, which deals with the administrative organisation, automation, logistics and quality control in manufacturing processes.

8 Entry requirements Students are expected to have passed the foundation year exams.


This study unit provides an introduction to business processes in trade organisations and in organisations providing simple services and/or transformation of goods. The focus is on describing and modelling administrative processes in such organisations, aimed at the reliability of information supply and quality control.

10 Competencies 1. Designing, planning and maintaining (automated) financial and non-financial

information systems. 2. Designing, planning and assessing the Administrative Organisation.


Exam code

BN103E21.1

The student:

correctly describes processes and process phases in GPDs and DPSs with corresponding information requirements tables;

correctly explains the threats faced by modern information systems;

correctly explains how computer fraud can be prevented and detected;

compares computer attack and abuse tactics;

Explains basic control concepts;

explains how to assess the enterprise risk management (ERM) model;

analyses risks correctly using the ERM model;

describes control activities and measures commonly used in companies;

assesses an imaginary business situation from the perspective of these control activities and measures;

identifies and explains controls aimed at information security, confidentiality and privacy, processing integrity and availability;

describes the basic business activities and related information processing operations performed in the revenue cycle and the expenditure cycle;

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identifies the hey decisions that need to be made in these business cycles, with the information required for these decisions;

identifies major inherent threats in these business cycles and evaluates the adequacy of various control measures for dealing with those threats.

BN104E21.1

The student:

describes the basic business activities and related information processing operations performed in the production cycle;

identifies major inherent threats in this business cycle and evaluates the adequacy of various control measures for dealing with those threats;

explains how a company’s cost accounting system can help it achieve its manufacturing goals;

discusses the key decisions that must be made in this business cycle and identifies the information required for making these decisions;

describes the basic business activities and related information processing operations performed in the HRM-payroll cycle;

discusses the key decisions that must be made in this business cycle and identifies the information required for making these decisions;

identifies major inherent threats in this business cycle and evaluates the adequacy of various control measures for dealing with those threats;

identifies major inherent threats in the general ledger and reporting system;

evaluates the adequacy of various control measures for dealing with these threats;

indicates how tools such as responsibility accounting and balanced scorecards can be used to provide information managers need to effectively monitor performance;

explains fundamental concepts of relational databases;

uses the REA model to design a database correctly;

draws REA diagram of a database (ERD);

reads an REA diagram and explains correctly what it reveals about the business activities and policies of the processes and organisation being modelled.

BN105E21.5

This assessment is comprised of two assignments, which each are graded separately. The assessment grade is the mean of the two part-grades. Only the assessment grade is registered in HAN-Sis. Each assignment may be improved once, if the part-grade is below 5.5 points; the maximum part-grade for such reparations is 5.5. If after such reparation(s) the grade is still below 5.5, the student will have to do this assessment again in one of the next semesters. No part-grades can be carried over to next semesters. Students in higher clusters who need to catch up on this assessment (‘laggards’) may not team up with regular students. They can team up with other ‘laggards’ or, if there are none, will have to work on the assignments alone. The student, from case descriptions:

Correctly applies Starreveld’s typology;

Correctly applies the value cycle to the case description;

Correctly identifies and describes the main analytical reviews that should be carried out;

Correctly identifies and describes the inherent risks threatening the processes indicated in the case description;

Suggests adequate measures to deal with these risks;

Correctly describes processes from the case description in one or more GPDs, and DPDs with information requirements tables;

Draws up a correct REA model;

Draws up a correct an REA model corresponding to this data model.

12 Assessment

Professional product Describing the administrative organisation, internal control and quality control

Exam code BN103E21.1 BN104E21.1

Exam name Administrative processes and risks Administrative processes, automation and

databases

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* If the class counts an odd number of students, it is at the lecturer’s discretion to allow one team of three students or to decide that one student will have to do this assessment on her/his own. As a rule exchange students and ‘laggards’ may not team up with regular students.

Type of exam Written exam Written exam

Character Individual Individual

Weighting factor 33% 34%


≥ 5.5 ≥ 5.5



Number of examiners 1 1

Exam period T1 / T3 T2 / T4

Duration 180 minutes 120 minutes


Paper dictionary

Non-graphical calculator

Paper dictionary

Resit period T3 / T4 T4 / T5

Publication exam date In exam schedule In exam schedule

Code in schedule BN1E-BP1 BN1E-BP1

12 Assessment

Professional product Describing the administrative organisation, internal control and quality control

Exam code BN105E21.5

Exam name Describing the administrative organisation, internal control and quality control

Type of exam Hand-in report

Character Individual or pair work*



≥ 5.5




Exam period Lecture period 2 / 4

Duration not applicable

Aids not applicable

Resit period One opportunity for improvement during semester, maximum grade 5.5

Publication exam date By lecturer

Code in schedule BN1E-BP1

Exam matrix BN103E21.1


Process documentation techniques: GPD, DPD and information requirements table

40 0 100

Computer fraud, abuse techniques

10 100 0

Control concepts and frameworks, risk assessment and response, control activities

20 50 50

Controls for system reliability

10 100 0

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13 14

Compulsory and recommended literature

- Romney, M.B.,& Steinbart, P.J.(2015). Accounting Information Systems. (13th edition ) Harlow:

Pearson Educational Systems. ISBN 9781292060521.

15 Software MS Visio® 2013.

16 Other materials Various other materials, provided through #OnderijsOnline.

17 Activities Individual assignments, pair assignments and homework.

18 Teaching methods Lectures and seminars.

The revenue and expenditure cycles

20 50 50

Sum 100



Production and HRM-payroll cycles

20 50 50

General ledger and reporting system, ERP systems

10 100 0

Relational databases 20 0 100

The REA data model 40 0 100

Auditing computer-based information systems

10 100 0

Sum 100



Starreveld’s typology, the value cycle, analytical reviews

10 0 100

Process descriptions in GPD(s), DPDs and information needs tables

40 0 100

Inherent risks and measures dealing with these risks

20 0 100

Data modelling 30 0 100

Sum 100

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* may be scheduled on one day


21 Maximum number


Changes

compared to last

year

None

Date from which

the SU will no

longer be offered

and transitional

arrangement

Not applicable

Bonus credit

scheme Not applicable



BN1E-BP1

period 1/3 - week 1 4 hours (S)

period 1/3 - week 2 4 hours (P) period 1/3 - week 3 4 hours (S) period 1/3 - week 4 4 hours: 2 (S) - 2 (P)* period 1/3 - week 5 4 hours (S) period 1/3 - week 6 4 hours: 2 (S) - 2 (P)* period 1/3 - week 7 4 hours (S) period 1/3 - week 8

period 2/4 - week 1 (9) 4 hours (S) period 2/4 - week 2 (10) 4 hours (S) period 2/4 - week 3 (11) 4 hours: 2 (S) - 2 (P)* period 2/4 - week 4 (12) 4 hours: 2 (S) - 2 (P)* period 2/4 - week 5 (13) 4 hours: 2 (S) - 2 (P)* period 2/4 - week 6 (14) 4 hours: 2 (S) - 2 (P)* period 2/4 - week 7 (15) 4 hours (S)


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Operational control

Name of Study Unit (SU) Operational control

Code for SU OC1E

Owner of SU Jan Jansen (JSNJ)





3 Professional task Management accounting and finance

4 Main professional task Management accounting and finance


Finance Analysis of and advise for financial management in a company


The objective of the product is for the student to show his/her capabilities in the field of financial management:

The student has understanding of short term financial planning and management

The student also has understanding of the cost of capital and understands how to develop a long term financial policy

The student has understanding of foreign exchange risk management

The student has understanding of international financing

The student has understanding of international portfolio management and of foreign direct investments

Content (subjects)

1. Operational, investment and financial cash flows 2. Working capital and short term asset management 3. Trade and commodity finance 4. The international financial markets, risk and return, currencies and exchange

rates, financial instruments 5. Foreign exchange rate exposures 6. Cost of capital 7. Financial leverage 8. International capital budgeting 9. International portfolio management 10. Foreign direct investment and the associated risks

Management accounting Design and operational implementation of planning and control tools around costs and cost price calculation methods Description and objective

The objective is for the student to show his/her capabilities in the use of planning and control instruments in an organisation:

The student can perform cost price calculations

The students can create a master budget and translate the quantitative assumptions of the budget to individual department budgets

The student can generate a flexible budget and draft comprehensible management reports regarding budget variances and analyses of these variances

The student can determine how to effectively and efficiently use resources, equipment and material, calculate the financial consequences of several tactical decisions as well as determining non-financial

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consequences of such decisions and provide effective management advice on the above mentioned objectives.

Content (subjects)

1. The role of the financial department in organisations 2. The function of management and cost accounting 3. Cost price calculation methods 4. The function and specifics of the master budget 5. Variance analysis performed for direct and indirect (overhead) costs and for

revenues. 6. Flexible and static budgets. 7. Use of production means, logistical decisions, product mix decisions 8. Outsourcing and insourcing 9. Benchmarking

StockTrak Report and presentation of an investment portfolio Description and objective

The student constructs individually a professional investment portfolio (shares, bonds) in the capital markets Content (subjects)

1. Investment portfolio 2. Monitor the portfolio 3. Evaluate the outcomes 4. Financial behaviour and reflection

Management Game OC1E-GAME - Management game: Submission of decision forms and liquidity survey, and resulting score in the game; Drafting and presenting a report




A Lectures 117.75

B Tutorials (or project training, practical training, workshops)



E Exams 9







J Self-study – individually or in groups – the lecturer is not physically present 83.25

22







83.25






7 Cohesion with

other SUs

The focus of OC is on the relevance of the financial function in an organisation. The SU combines corporate finance, international finance with cost accounting. The level 2 approach puts the student in a position where they should not only describe the (financial) status of an organisation but also show assessment capability.

8 Entry

requirements Modules: Stream specifics and the finance modules of the foundation year


The design and operational implementation of Planning & Control cycle around costs as well as the application of different methods to calculate cost prices.

Analysis of and advice for working capital and short term asset management

Analysis of and advice for asset management in a company Proactively managing an investment portfolio Management game: Students will participate in the large-scale ABS management game. After one test rounds and based on the explanation (and initially with the assistance) of the lecturers, students should be able to make decisions with respect to purchasing raw materials, investing in manufacturing capacity, hiring manufacturing personnel, allocating resources to different products, setting prices for different products, hiring sales teams etc. After the second round, students should also be able to translate these decisions in a liquidity planning for the coming period, resulting in a decision on the amount of funds to be borrowed or redeemed. The results are presented shortly after the decision forms have been submitted and are expressed as a score. The average score after 6 rounds is 700 points Students will be required to do several additional assignments.

10

Competencies

3. Determining and controlling financial-economic and fiscal risks. 4. Determining and providing financial-economic and fiscal information for decision-making. 6. Providing advice and services within the financial-economic and fiscal scope to parties concerned.


Exam code

OC104E72.1

The student:

can clearly describe the role of a management accountant in an organisation;

can perform relevant cost price calculations;

is able to draft a relevant master budget for each required organisation level;

23

is able to record financial transactions and to translate the financial data into comprehensive management reporting.

OC112E11.1

The student:

can identify and apply the full planning and control cycle;

identifies variances between actual and standard/planned performance;

applies the concept of ‘different costs for different purposes’ in analyses and management advice;

generates a sound advice based on analyses.

OC109E11.1

The student:

can recognise international financial trends in exchange rates and interest rates and is able to transfer that on company level (hedging instruments);

is sufficiently able to explain and calculate the operating and cash cycles;

is sufficiently able to explain systems used by firms to handle cash inflows and outflows;

is sufficiently able to make analysis of credit policy;

shows sufficient understanding of inventory concepts:

shows sufficiently how to set up and execute working capital and short asset management.

can apply instruments in trade and commodity finance

OC110E11.1

The student:

shows sufficient understanding in the use of financial derivatives and basic derivatives strategy to hedge currency positions at firm level;

is able to formulate relevant financial assumptions in financial models to assess foreign investment decisions

is able to understand and to formulate a decision model for international project finance;

can sufficiently explain the relationship between risk and return;

can sufficiently explain and calculate the cost of capital;

can sufficiently explain and calculate financial leverage;

can optimise the capital structure of firms.

OC113E21.8

The student:

is able to construct a basic portfolio to invest on the capital market;

is able to monitor the portfolio

is able to evaluate the outcomes

is aware of financial behaviour and can reflect on that (as input for the simulation in the D-cluster).

OC105E71.9

The student:

is assessed on his/her ability to correctly apply theory in a simulated business, this includes competitive analysis, description of the company strategy, translation of this strategy into decisions, calculation of beginning and ending balance sheets for the last three periods) and evaluation of strategy.

12 Assessment

Professional product The design and operational implementation of PDCA cycle tools around costs as

well as the application of different methods to calculate cost prices

Exam code OC104E72.1 OC112E11.1

Exam name Cost accounting Management accounting

Type of exam Written exam Written exam




≥ 5.5 ≥ 5.5




Exam period T1 / T3 T2 / T4

Duration 120 minutes 120 minutes

Aids Non-graphical calculator Non-graphical calculator

24

Resit period T3 / T4 T4 / T5

Publication exam date In exam schedule In exam schedule

Code in schedule OC1E-MAC OC1E-MAC

12 Assessment

Professional product Analysis of and advise for asset management in a production company as well as the operational assessment of the financial status of a production company.

Exam code OC109E11.1 OC105E71.9 OC110E11.1

Exam name International finance

working capital Management game Asset management

Type of exam Written exam Continuous assessment /

participation Written exam

Character Individual Group Individual

Weighting factor 25% 0% 25%


≥ 5.5 Pass/fail ≥ 5.5




Exam period T1 / T3 P2 T2 / T4

Duration 180 minutes Lecture period 2, last week 120 minutes

Aids Non-graphical calculator No limitation Non-graphical calculator

Resit period T3 / T4 T2 next academic year T4 / T5

Publication exam date In exam schedule In exam schedule In exam schedule

Code in schedule OC1E-FIN OC1E-GAME OC1E-FIN

12 Assessment

Professional product Asset management

Exam code OC113E21.8

Exam name StockTrack basics

Type of exam Portfolio




≥ 5.5





Duration During class

Aids No limitations

Resit period To consult lecturer


Code in schedule OC1E-STBS-ENG

25

Exam matrix OC109E11.1


Financial instruments 25 80 20

International financial markets

25 80 20

Cash flow 25 60 40

Working capital 25 60 40

Sum 100



International project finance

25 40 60

Advanced financial instruments

25 60 40

Asset management advanced

50 50 50

Sum 100



Portfolio of investments (shares, bonds, derivatives and commodity futures)

100 20 80

Sum 100



Role of management accounting incl. cost terminology

20 75 25

Cost price calculations 50 30 70

Budgeting 10 30 70

Absorption costing and variable costing

20 25 75

Sum 100



Budgets 20 25 75

Variance analyses 40 25 75

Other topics 40 50 50

Sum 100

26

13 14


Title Author Notes C-compulsory

R-recommended Details

Fundamentals of Corporate Finance

Hillier, D. Clacher, I. Ross, S.

McGraw-Hill, 2nd edition C Book

Multinational Business Finance

Eiteman, D.K. Stonehill, A.I. Moffett, M.H.

Prentice Hall, 14th edition C Book

Cost accounting Horngren, C.T. Datar, S.M. Rajan, M.V.

Pearson, 15th edition C Book

International finance - - R Reader

Project Finance & Sustainable Investment Model (SIM)

- - C Reader

15 Software StockTrak

16 Other materials Principles of project finance, Yescombe (copies available in the library)

17 Activities Individual assignment, group assignments, homework and gathering information.

18 Teaching methods Class lectures, group cases and an individual game.

* The game will only be held in period 2 in the shift week



OC1E-FIN OC1E-STBS OC1E-MAC PM1- BS-GAME

period 1/3 - week 1 4 hours: 2-2 (S) 2 hours (S) 4 hours (S)

period 1/3 - week 2 4 hours: 2-2 (S) 1 hour (S) 4 hours (S)






period 1/3 - week 8

period 2/4 - week 1 (9) 4 hours: 2-2 (S) 1 hour (S) 3 hours (S)






period 2/4 - week 7 (15) 4 hours: 2-2 (S) 4 hours (S) 3 hours (S)

period 2/4 - week 8 (16) 30 hours*

27


21 Maximum number


Changes

compared to last

year

The FDI project (OC114) has been rescheduled in the SU Tactical Control The Management Game (PMG) has been shifted from the SU Performance Management 1

Date from which

the SU will no

longer be offered

and transitional

arrangement

Not applicable

Bonus credit


28

Performance management 1 – Basic

Name of Study Unit

(SU) Performance management 1 – Basic

Code for SU PM1E-BS

Owner of SU Marco van der Woude (WOUDA)





3 Professional task Advisory

4 Main professional

task Advisory


PM1EBAS = (DMSQNT1B) Quantitative methods PC Practical exam DMSQNT1B.2 - individual Assignments DMSQNT1B.5 - group CCCBUC3F Business communication Exams CCCBUC3F.4 and CCCBUC3F.5 PM1ESCC Study Career Coaching Portfolio


PM1EBAS

To gain understanding of and practice research skills To gain understanding of and practice quantitative analysis using Excel techniques.

CCCBUC3F

To develop and train English language skills To train personal skills

PM1ESCC To train personal skills



Clock hours


A Lectures 27




8

E Exams 4

F Other activities in the presence of lecturers (e.g. educational visits, field trips) 10




I Parameter programmed contact hours = G/H 3.5


J Self-study – individually or in groups – the lecturer is not physically present 133

29







133





Q Parameter total programmed course time = P+I 9.5

7 Cohesion with

other SUs

The study unit is part of the professional task Advisory. It will be followed by PM2E, Internship, PM3E and by the Graduation Assignment. The study unit BUC3 is designed to support the students in communicating in an international business environment. These language courses are provided to the students consistently throughout the first two years at Arnhem Business School.

8 Entry

requirements

CCCBUC - The student should have obtained at least 45 EC in the International

Foundation Year at Arnhem Business School and are supposed to have followed the BUC 1, 2 modules of the foundation year.


PM1EBAS

After attending this module the student will have basic Excel skills for data analysis. The student has an understanding of operationalizing an abstract construct. The student understands and knows how to apply statistical concepts and techniques. The student knows how to analyse data in an Excel data matrix and transform the data into meaningful management information. Topics: DMSQNT1B.2 - Logical functions IF, AND, OR - Vlookup & Index/match functions - Basic Pivot Table techniques - Basic Solver techniques DMSQNT1B.5 - Operationalization of research questions - Quantitative analysis of data

CCCBUC3F - Letter of application - CV - Job interview - Business report PM1ESCC

Students are required to take an active attitude towards their study progress by preparing and having conversations with their study career coach. Preparation may include summary of study progress and suitable exercises.

30

10 Competencies

PM1EBAS

4. Determining and providing financial-economic and fiscal information for decision-making. 6 Providing advice and services within the financial-economic and fiscal scope to parties concerned. 7 Setting realistic targets, planning and devising operations and reflecting on professional action, on the basis of collection and analysis of relevant information 8 Communicating and co-operating with others in a multicultural, international and/or multidisciplinary environment and meeting the demands resulting from the participation in a professional organisation

CCCBUC3F

8 Communicating and co-operating with others in a multicultural, international and/or multidisciplinary environment and meeting the demands resulting from the participation in a professional organisation


Exam code

PM111E71.2

The students demonstrates understanding of the following Excel techniques Logical functions IF, AND, OR Vlookup & Index/match functions Basic Pivot Table techniques

- Basic Solver techniques

PM112E71.5

The student:

- Knows how to operationalize an abstract concept in a problem definition

- Knows how to use MS Excel for statistical analysis of a data matrix

- Creates report with graphs, tables, cross tab results

- Applies statistical tests to draw conclusions and check reliability

- Checks validity and transparency/traceability of research activities

- Formulate conclusions and recommendation

PM104E31.5

The student

- Collaborates in a professional environment

- Manages personal learning and development Shows a professional attitude

- Acts in a professional, ethical and responsible manner

CCBBUC3F.4

The student

- shows interest in international developments - can identify dimensions of culture (communication, time perspective, power,

individualism etc.) within context. He has self-awareness of his own norms, values and behaviour and shows tact and understanding for others;

- can recognize and describe company goals, objectives and policies; - is able to convince others easily by using arguments;

- has the ability to reflect and work with others when asked or when the situation requires this;

- has good operational command of the language in a wide range of real world situations, e.g. can participate effectively in discussions and meetings;

- is able to come up with possible solutions for the problem within a given context.

CCBBUC3F.5

The student

- shows interest in international developments; - describes and analyses simple processes in the field of business operations and

human resources; - recognizes and describes company goals, objectives and policies;

- understands the trends/developments in the market and is able to formulate suggestions for improvement for his/her own products/services on the basis of this information;

- has good operational command of the language in a wide range of real world situations, e.g. can participate effectively in discussions and meetings;

- presents research findings and to translate them into useful information. The use of simple theoretical concepts;

- takes several aspects of the problem into account with a broad view.has developed an open attitude and is motivated to work abroad;

- has good operational command of the language in a wide range of real world situations, e.g. can participate effectively in discussions and meetings.

31

12 Assessment

Professional product Quantitative methods Operationalisation

Exam code PM111E71.2 PM112E71.5

Exam name Quantitative methods Operationalisation

Type of exam Practical Exam (PC) Hand-in Assignments

Character Individual Group



≥ 5.5 ≥ 5.5




Exam period Lecture period 1/3 week 4 Lecture period 2/4

Duration 90 minutes N/A

Aids PC Excel software, written notes (1 page) PC Excel software, written notes (1 page)

Resit period Lecture period 1/3 week 7 Contact lecturer

Publication exam date By lecturer By lecturer

Code in schedule PM1EBAS PM1EBAS

12 Assessment

Professional product Study Career Coaching

Exam code PM104E31.5

Exam name Study Career Coaching

Type of exam Hand-in assignment


Weighting factor 0%


≥ 5.5




Exam period Lecture period 2/4

Duration Not applicable

Aids No limitations

Resit period One opportunity to improve, maximum score after improvement is 5.5


Code in schedule PM1ESCC

12 Assessment

Professional product Job Interview Report

Exam code CCBBUC3F.4 CCBBUC3F.5

Exam name Business communication, negotiations Business communication, writing

Type of exam Oral exam Hand-in Report

Character individual individual


32

Exam matrix PM112E71.5


Research Theory 10 20 80

Formulating main & sub questions

10 20 80

Operationalisation 40 20 80

Data Collection 10 20 80

Data Analysis 30 20 80

Sum 100



Portfolio 100 0 100

Exam matrix CCBBUC3F.4


Job Interview 100 0 100

Exam matrix CCBBUC3F.5


Report 100 30 70


≥ 5.5 ≥ 5.5




Exam period Lecture period 2 / 4 Lecture period 2 / 4

Duration Not applicable Not applicable

Aids Not applicable Not applicable

Resit period Next lecture period 2 / 4 Next lecture period 2 / 4


Code in schedule CCBBUC3F CCBBUC3F



Excel Skills 100 20 80

13 14


C-compulsory


Baarda, B. (2010). Research, This is it!. Groningen: Noordhoff. C Book

Doorewaard, H. & Verschuren, P. (2010) Designing a Research Project. (2nd edition). Den Haag: Boom Lemma

R Book

33

15 Software Microsoft Excel, Microsoft Access

16 Other materials Laptop PC

17 Activities Group assignments, homework, data collection, data analysis Lectures, demonstrations and homework Individual assignments and group assignments.

18 Teaching methods

PM1E-BS Lectures, case studies and Workshops PM1ESCC meetings, coaching sessions DCBBUC4 - Meetings and negotiations: peer assessment/pair work-group work

Writing skills: class assignments and individual assignments (homework)


21 Maximum number of

participants 32 students per class

Changes compared to

last year

Adapted from DMSQNT module (LME) to Finance C cluster, Placement preparation moved to D cluster PM2E

Date from which the SU

will no longer be

offered and transitional

arrangement

Not applicable

Bonus credit scheme Not applicable

N. Verhoeven, Doing Research: the hows and whys of applied research, Eleven International Publishing 4th Edition ISBN 9789462364820 (already in possession: used in IFA for RES)

C

Kempen, P.M. & Keizer, J.A. (2006). Business Research Projects. Oxford: Butterworth Heinemann

R Book

Godding, Haanstra et al. (2012). Checklist and explanation for setting up a Plan of Approach for your graduation assignment. Arnhem: HAN (available on #OnderwijsOnline).

C Reader (#OnderwijsOnline)

Bogers, E. (2013). Research Methodology. Reader SN 3334. Arnhem:

Hogeschool van Arnhem en Nijmegen C Reader



PM1EBAS DCBBUC3 PM1ESCC

period 1/3 - week 1 2 hours (PC room) 3 hours period 1/3 - week 2 2 hours (PC room) 3 hours 2 hours period 1/3 - week 3 2 hours (PC room) 3 hours 2 hours period 1/3 - week 4 2 hours (PC room) 3 hours

period 1/3 - week 5 2 hours 3 hours

period 1/3 - week 6 2 hours 3 hours

period 1/3 - week 7 2 hours (PC room) 3 hours

period 2/4 - week 1 (8) 3 hours (PC room) 2 hours 2 hours



period 2/4 - week 4 (11) 3 hours (PC room) 2 hours



period 2/4 - week 7 (14) 3 hours (PC room)

34

D Cluster

Manufacturing processes and ERP

Name of Study Unit (SU) Manufacturing processes and ERP

Code for SU BN2E




Cluster D Level of SU (1, 2, 3) 2



4 Main professional task Business process management


The design of an economically viable production process


In an existing production organisation a primary process is designed for a new product. Both the physical production process and the accompanying accounting and logistic processes are designed, based on internal and external requirements. In order to automate these processes a suitable ERP software program is advised on. Subsequently the tasks, responsibilities and competences are defined, as are measures for quality control. Based on this design the expected yearly costs and revenues are computed and an estimate is made whether the investment in machines and other resources will yield an acceptable return. Content (subjects)

1. Design methodology (Design products, systems approach, criteria for design,

design phases and interdependences) 2. Lay-out of the physical production process (Types of lay-out, man/machine

combinations, cycle times, job design for motivation, throughput speed, balancing the production line, capacity utilisation)

3. Lay-out of logistic control (Selection of Customer Order Decoupling Point, EtO, MtO, AtO, PtO, MtS, oscillation effect, MRP I/II)

4. Lay-out of the administrative process (Data processing activities, databases and information products)

5. Lay-out of organisational structure (Fit into existing structures) 6. Automation advice (Features of (integrated) business software, functionality,

software selection process) 7. Determining economic feasibility (Computing fixed and variable costs, break-

even analysis, costs recovery time, net present value) The implementation of this process in an ERP system


The student can implement the administrative and accounting processes needed for the new business activity in an ERP-system. All automated activities must be covered: materials and capacity planning, dealing with purchase and work orders, customer orders. To this end fundamental data of the process design are entered into the ERP-system’s database. In addition to this the student becomes acquainted with the financial processing in an ERP-system, the system’s aids for internal control and the organisational consequences for staff of the system’s use. Finally, the student can obtain management information about the execution of the process from the ERP database.

35

Content (subjects)

1. Features of ERP software programs (Levels of integration, multi-site, supply chain management)

2. ERP-package MFG/PRO eB by QAD Inc. (Markets, users, functionalities, menu lay-out)

3. Entering fundamental data (Order of implementation based on the database’s ERD)

4. Process execution (PtO and MtS production management, MRP I and II, Purchase to Pay, Manufacture to Cost, Order to Cash, flowcharts)

5. Financial processing (Costing based on list of materials and routing, automated ledger entries)

6. Information retrieving (Cost allocation report, discrepancies analysis, audit trail)


Designing an economically feasible production process.

The student can:

Dimension and determine the lay-out of a physical production process.

Determine the logistical control for a production process

Determine the lay-out of the administrative process and information services.

Draw up functional requirements for an ERP software program.

Determine the economic feasibility of a project. Implementing an ERP system supporting the designed process

The student can:

Implement a designed process in an ERP software program.

Test and execute the implemented automated administrative and logistical process.

Determine measures for internal control regarding ERP software.

Draw up measurers for internal control and one or more authorisation matrices for segregation of duties and risk management.

Define and implement management information.




A Lectures & seminars 40.5




E Exams 3.5










36





145






7 Cohesion with

other SUs

The study unit Manufacturing Processes and ERP is part of the professional task Business process management. This study unit belongs to the professional tasks concerning managerial questions in organisations. It pertains to designing, implementing and assuring a new business activity in an existing production organisation. The students learn how to do this in such a way, that the result is economically viable, i.e. that the investments needed for the implementation of the new business activity can be recovered in a reasonable period of time. The result must also be organisationally viable, which means that the new business activity can be managed and integrated into the existing organisation and activities. The basic data of this process design next are entered into an integrated ERP-system in such a way that the ERP system supports the execution of the new activity both in logistics and in accounting. In order to control this activity and to assure risk control and the quality of information, process and products, a manual for Accounting, Administrative Organisation and Internal Control will be drawn up in which procedures and internal control measures are laid down.

8 Entry

requirements

The study unit is meant for second-year students Finance and Control. The business economist needs to know about the organisation and control of (automated) business processes in order to draw up (non)financial management information (1) to control the financial and goods flows in an organisation and (2) to improve processes continually.


This study unit aims at the design and realisation of a new primary process in a manufacturing company. The process must be both economically and organisationally viable. This covers dimensioning the physical process, realising the accounting and logistic processes in an ERP software program and producing the corresponding manual for Accounting, Administrative Organisation and Internal Control.

10 Competencies

1. Designing, planning and maintaining (automated) financial and non-financial information systems.

2. Designing, planning and assessing the Administrative Organisation. 4. Determining and providing financial-economic and fiscal information for decision-

making.


Exam code

BN201E72.1

The student, from a brief case description:

Draws up the economically optimal design for a manufacturing process;

Determines the optimal logistics control for a manufacturing process;

Draws up the required administrative process for a manufacturing process;

Draws up correct and complete functional requirements for an ERP system that is to be implemented;

Draws up correct and complete control measures;

37

Draws up the optimal organisational structure with corresponding areas of responsibilities;

Draws up a correct overview of costs of the execution of a manufacturing process.

BN202E72.5

The student, from a case description

Draws up an correct and complete statement of requirements for the realisation of a new commercial activity in a manufacturing company;

Draws up the economically optimal design for a manufacturing process;

Determines the optimal logistics control for a manufacturing process;

Draws up the required administrative process for manufacturing process;

Draws up a correct and complete shortlist of ERP-packages for the logistics and administrative process, departing from correct functional requirements;

Determines the optimal measures for internal control;

Determines correctly the required function profiles for new and changed functions;

Determines correctly the consequences for the organisational structure and areas of responsibility;

Suggests correct investment decisions, based on projected costs, cash flows and indicators.

BN205E21.8

The student:

Executes correctly an MRP planning cycle, using an ERP system;

Correctly settles purchasing, production and sales transactions in an ERP system;

Adequately performs a cost price calculation in an ERP system;

Indicates the required primary and secondary segregation of duties in an authorisation matrix;

Demonstrates and correctly explains the financial consequences, as generated by the ERP system, of process activities;

Uses the ERP system and generates optimal management information for the PDCA cycle in purchasing, manufacturing and sales processes.

12 Assessment

Professional product The design of an economically viable production process


Exam name Business processes 2





≥ 5.5




Exam period T1 / T3


Aids Non-graphic calculator

Paper dictionary




12 Assessment

Professional product The design of an economically viable production process


Exam name Design of a primary process

38

* If the class counts an odd number of students, it is at the lecturer’s discretion to allow one team of three students or to decide that one student will have to do this assessment on her/his own. As a rule exchange students and ‘laggards’ may not team up with regular students.

* If the capacity of the PC lab allows, this assessment is individual, otherwise it is pair work. As a rule exchange students and ‘laggards’ may not team up with regular students.


Character Individual or pair work*



≥ 5.5






Aids Not applicable

Resit period One opportunity for improvement during semester, maximum grade for thus improved

report 5.5



12 Assessment

Professional product Implementing and using an ERP system


Exam name Process implementation in an ERP system

Type of exam Demonstration with hand-in assignment

Character Individual or pair work*, but grade based on individual oral exam.



≥ 5.5




Exam period P2/P4

Duration 30 minutes max.

Aids Reader Implementation of Process design

Resit period Contact your lecturer; maximum grade 5.5

Publication exam date One entire day per class-lecturer combination in PC lab; lecturer draws up the exam

schedule for this day.




Design and lay-out of physical and logistic processes; determining financial and economic consequences

40 25 75

The administrative and information process regarding a manufacturing process

40 50 50

Features of ERP software programs 20 100 0

39

Special requirements for this assessment:

The student must have been present during all feedback sessions with the lecturer.

The student brings to feedback sessions a hardcopy of his work up till then. If one or both of these conditions have not been met, the student is awarded the grade 1.0.

Sum 100



Dimensioning a physical process and determining the logistical control for this process

30 0 100

Drawing up the administrative and information process regarding a manufacturing process and determining control measures and management information

30 0 100

Drawing up functional requirements for the selection of an ERP software package

10 0 100

Determining the financial and organisational feasibility of the process and organisation design

30 0 100

Sum 100



Implementing and executing purchasing, manufacturing, sales and planning processes in an ERP software package and explain the (non) financial consequences. Performance during the supervised practicals will be taken into account.

40 50 50

Determining and implementing the required primary and secondary segregation of duties in an authorisation matrix

30 50 50

Determining and implementing and retrieving management information from an ERP software package according to the PCDA cycle regarding purchasing, sales and manufacturing processes

30 50 50

Sum 100

40


The student must have participated in the entire practical (all supervised classes) and worked his way through the reader.

The student brings to the exam his copy of the reader, completed with his notes. One copy of per team suffices.

The student brings to the exam an exact copy of the Authorisation Matrix assignment he handed in to the lecturer. One copy per team suffices.

The student presents himself for the oral exam punctually at the scheduled time (the schedule is communicated through #OnderwijsOnline).

If one or more of these conditions have not been met, the student is awarded the grade 1.0.

13 Compulsory and recommended literature

- Reader: Business Processes and ERP - Reader: Implementation of Process Design


- Romney, M.B.,& Steinbart, P.J.(2015). Accounting Information Systems. (13th edition ) Harlow: Pearson Educational Systems. ISBN 9781292060521.

- Slack, N., Brandon-Jones, A., Johnston, R (2011). Essentials of Operations Management. Harlow: Pearson Education Limited. ISBN 9780273756194.

15 Software MS Visio 2013, QAD Enterprise Applications 2008

16 Other materials Various video presentations, case descriptions

17 Activities Pair assignments, homework, PC practical

18 Teaching methods Flipped classroom, project work and computer practical

* The second block is unsupervised. * For oral exams; a small classroom will suffice. Both block supervised.


21 Maximum number


Changes

compared to last

year

Section 12, exam matrix BN201E72.1: distribution of points for Design and lay-out of physical and logistic processes; determining financial and economic consequences was 50-50%; this has been changed to 25-75%. This is an administrative change only and has no effect on the exams in question.



BN2E-BP2


period 1/3 - week 2 4 hours (S) period 1/3 - week 3 4 hours (S) period 1/3 - week 4 4 hours (S) period 1/3 - week 5 4 hours (S) period 1/3 - week 6 4 hours (S) period 1/3 - week 7 4 hours (S) period 1/3 - week 8

period 2/4 - week 1 (9) 8 hours: 4-4 (P)*






period 2/4 - week 7 (15) 10 hours: 5-5 (P)**


41

Date from which

the SU will no

longer be offered

and transitional

arrangement

Not applicable

Bonus credit


42

Financial accounting and taxes

Name of Study Unit (SU) Financial accounting and taxes

Code for SU VB1E

Owner of SU Andre Sanders (SDSG)








Handing in of an assignment based on the business economic and tax analysis of a business entities’ annual report. Description and objective

After a successful completion of this professional product, students can analyse an annual report of a company prepared and based on the quintessence and conclusion of this analysis, from a financial-economic and fiscal perspective. Content (subjects)

Business economic / financial 1. Accounting principles based on global used GAAP’s and IFRS 2. Appraisal and profit 3. Cash flows 4. Benchmarking Hand in assignments of tax assessment of several business cases


Prepare reports based upon tax-business case in which a group of maximum 4 students make an assessment of the fiscal position in several business cases. Content (subjects)

1. Corporate income tax 2. Value added taxes

3. International transfer pricing


Financial accounting analysis

1 Accounting principles based on global used GAAP’s and IFRS

Explaining the nature and role of accounting.

Identifying the main users of financial information

Distinguishing between financial & management accounting

2 Appraisal and profit

Analysing the items that belong to current assets account, including cash accounts receivable and inventory.

Understanding allowance method of accounting for bad debts Inferring bad debt expense from account analysis.

Clarifying revenue recognition concepts.

Explaining inventory systems and inventory valuation methods. 3 Cash flows

Understanding its purpose and preparation

Analysing the information included in cash flow statements

43

Explaining cash flows from operating, investing, and financing activities; direct and indirect method

4 Benchmarks

General analysis and Interpretation of financial statements

Raising the questions or objectives of analysis

Understanding tools of analysis Tax assessments

To understand and apply the international corporate tax rules and systems to corporations and or individuals;

To understand and apply the consequences and risks of double tax treaties, tax avoidance and tax evasion;

To understand and apply the rules and impact of VAT;

To understand and international transfer pricing rules within multinational companies;

To understand when a fiscal expert is to be consulted in finance matters.




A Lectures 47.25




E Exams 3














159.75






44

7 Cohesion with other

SUs

The study unit Financial Accounting Fundamentals and Taxes serves as a bridge between accounting information systems in the C cluster and the in depth SU Financial accounting advanced (EG2E) in the G cluster. The tax part is the continuation of ECN of the IFA. This SU is focused on the final competence level (2) for taxes. It helps FC students to create tax awareness in business cases.

8 Entry requirements Not applicable

9 General description Knowledge and ability relating to taxes and relating to international accounting principles.

10 Competencies

3. Determining and controlling financial-economic and fiscal risks. 4. Determining and providing financial-economic and fiscal information for

decision-making. 5. Providing information to external parties concerned.


Exam code

VB106E11.1

The student:

knows the rules relating to accounting principles and he knows how to apply these rules and principles correctly;

is able to draw up an annual account correctly;

is able to analyse an annual report correctly;

is visible aware of the fact that a balance sheet and, the income statement are influenced by estimates and subjective items compared to the cash flow statement.

VB107E11.5

The student:

can correctly describe the accounting principles and apply them;

is able to correctly analyse an annual report;

is visible aware of the fact that a balance sheet and, the income statement are influenced by estimates and subjective items compared to the cash flow statement.

VB103E81.1

The student:

is able to correctly recognise the fiscal aspects connected to international business operations;

can apply correctly the international fiscal laws and regulations in international transactions;

can sufficiently describe in what way fiscal matters can have an impact in financial aspects within a company.

VB104E81.5

The student:

is able to correctly recognise the fiscal aspects connected to international business operations;

can apply correctly the international fiscal laws and regulations in international transactions;

VB105E91.5

The student:

is able to develop, correctly, an accounting process and define the accounting cycle for a manufacturing organisation;

is able to apply applicable accounting rules to the financial records of a manufacturing organisation;

can prepare correct financial statements (Balance sheet. trial balance and income Statement) based on journalised financial transactions for a manufacturing organisation;

can design and configure an accounting process in Exact Globe Enterprise 2003 according to the preferences of a manufacturing organisation. This configuration includes the design of a chosen cost allocation method in the computerised accounting system.

12 Assessment

Professional product Presentation and hand in assignment based on the business economic and tax

analysis of a company’s annual report.

45

Exam code VB106E11.1 VB107E11.5 VB105E91.5

Exam name Financial accounting

fundamentals Financial accounting annual

report Individual case administration

Type of exam Written exam Hand-in assignment Hand-in assignment

Character Individual Group work Individual



≥ 5.5 ≥ 5.5 ≥ 5.5




Exam period T1 / T3 Lecture period 1 / 3 Lecture period 2 / 4

Duration 120 minutes Not applicable Not applicable

Aids Non-graphical calculator No limitations No limitations

Resit period T3 / T4 To consult lecturer To consult lecturer

Publication exam date In exam schedule By lecturer By lecturer

Code in schedule VB1E-FAC VB1E-FAC VB1E-ADM

12 Assessment

Professional product Presentation and hand in assignment based on the business economic and tax

analysis of a business Entities’ annual report.

Exam code VB103E81.1 VB104E81.5

Exam name Tax Tax prep reports

Type of exam Written exam Hand-in assignment

Character Individual Group work



≥ 5.5 ≥ 5.5




Exam period T2 / T4 Lecture period 2 / 4

Duration 60 minutes Not applicable

Aids Non-graphical calculator No limitations

Resit period T4 / T5 To consult lecturer

Publication exam date In exam schedule By lecturer

Code in schedule VB1E-TAX VB1E-TAX

Exam matrix VB106E11. 1


Having command of year-end bookings and able to prepare a balance sheet, income statement, cash flow statement and equity statement. Knowing the rules for preparing the mentioned statement for external coverage.

100 40 60

Sum 100

46

Exam matrix VB103E81.1


Produce a correct tax and economic performance analysis of a company’s annual report. (KPMG-test)

100 40 60

Sum 100


- Cotter, D.(2012). Advanced Financial Reporting. Harlow: Pearson Education Limited - HAN University of Applied Science (2015).Reader VB1E TAX. Arnhem:


Not applicable

15 Software Not applicable


17 Activities Group assignments and homework

18 Teaching methods Lectures


21 Maximum number


Changes

compared to last

year

New book

Date from which

the SU will no Not applicable



VB1E-FAC VB1E-TAX VB1E-ADM






period 1/3 - week 6 4 hours (S) period 1/3 - week 7 4 hours (S)

period 1/3 - week 8 period 2/4 - week 1 (9) 3 hours (S) 2 hours (P) period 2/4 - week 2 (10) 3 hours (S) 2 hours (P) period 2/4 - week 3 (11) 3 hours (S) 2 hours (P) period 2/4 - week 4 (12) 3 hours (S) 2 hours (P) period 2/4 - week 5 (13) 3 hours (S) 2 hours (P) period 2/4 - week 6 (14) 3 hours (S) 2 hours (P) period 2/4 - week 7 (15) 3 hours (S) 2 hours (P)


47

longer be offered

and transitional

arrangement

Bonus credit


48

Tactical control

Name of Study Unit (SU) Tactical control

Code for SU TC2E









Finance Topics in Corporate Finance Description and objective

By integrating relevant aspects of risk management the student can analyse and diagnose the decision making process in corporate finance. Content (subjects)

1. International corporate finance 2. Behavioural finance 3. Financial risk management 4. Options 5. Mergers and acquisitions

Management Accounting Pricing, cost allocation and process costing


Through understanding of cost allocation, price decision and profitability analysis, the student can develop sound internal decision making. Content (subjects)

1. Cost allocation 2. Profitability analysis 3. Process optimizing 4. Spoilage, rework and scrap

Analysing and diagnosing management information


The student can analyse and diagnose both financial and non-financial information. The students can present this analysis and diagnosis as management information to support the control of the organisation and guide the decision making process. The students can develop a system to measure whether the performance is in line with the company’s strategy. Content (subjects)

1. Creating a control and performance measurement system 2. Performance Measures 3. Quality and time performance measures


49

4. Inventory management, JIT and Lean

Foreign Direct Investment The student can apply relevant aspects on a foreign direct investment proposal including international portfolio strategy, capital structure, working capital management, risk management and value added management.

Content (subjects)

1. Risk analysis 2. Capital budgeting 3. Capital structure 4. Value added management

StockTrak report and presentation of an investment portfolio

Each student constructs individually a professional portfolio (shares, bonds) to

invest in the capital markets, based on a formulated strategy.

Content (subjects)

1. Investment strategy 2. Investment portfolio (shares, bonds, options and commodity futures)

3. monitor the portfolio 4. evaluate the outcomes 5. alternative investment strategies

6. financial behaviour and reflection




A Lectures 92




E Exams 4











50




114


P Parameter programmed course time for self-activity and work placement = N/O 5.5




7 Cohesion with

other SUs

The study unit TC2E is part of the professional task Management accounting and finance. TC2E focuses on the tactical decision making process of both profit and not for profit organisations.

8 Entry

requirements

Target group is students in their second year of the Finance and Control programme. The study unit is also open to (exchange) students who meet the pre-required criteria (i.e. mid-level in both management accounting and finance).


Students learn in this study unit how to effectively use relevant (financial) information to advice management and support the decision making process. Furthermore students learn decision making in international investments.

10 Competencies

3. Determining and controlling financial-economic and fiscal risks. 4. Determining and providing financial-economic and fiscal information for decision-

making. 6. Providing advice and services within the financial-economic and fiscal scope to

parties concerned. 7. Social and communicative competencies 8. Autonomous competency


Exam code

TC209E71.1

The student:

Analyses the impact of exchange rate risk on international business investing

Understands the importance of behavioural finance for financial markets

Can apply the principles of financial risk management

Understands the principles of mergers and acquisitions

Can diagnose several cost allocation questions

Can make sales and customer analysis

TC210E71.1

The student is able to:

analyse several tactical and strategic options for an organisation in order to achieve its goals in a comprehensive and effective way;

shape the necessary and desirable organisational consequences of the chosen strategic option in a way that goals are achieved effectively and efficient;

sufficiently interconnect critical financial and critical non-financial factors, and to point out which factors are most relevant as the courses for the effect the organisation wants to achieve;

correctly determine measurable performance indicators, that inform an organisation effectively and efficiently whether the critical factors are realised; set up an adequate management control system in order for to monitor the implementation of the strategy.

TC207E21.8

The student:

is able to construct an advanced portfolio (shares, bonds, options and commodity futures) to invest on the capital markets, based on a formulated strategy;

is able to adequately monitor the portfolio; and to correctly evaluate the outcomes (as input for the simulation in the F-cluster).

51

TC208E21.8

The student:

is able to transfer international macroeconomic information to use as input for a FDI-decision at firm level;

can calculate a complex investment decision model in a structured way; is able to report, to present and to defend the FDI proposal in a management board meeting.

12 Assessment

Professional product Analysing and diagnosing management information

Exam code TC209E71.1

Exam name Cost allocation and risk





≥ 5.5




Exam period T1 / T3





Code in schedule TC2E-MAC

Professional product Analysing and diagnosing management information

Exam code TC210E71.1

Exam name Management accounting for performance and value





≥ 5.5




Exam period T2 / T4





Code in schedule TC2E-MAC

12 Assessment

Professional product

Exam code TC208E21.8 TC207E21.8

52

Exam name FDI Stocktrak advanced

Type of exam Continuous assessment Portfolio

Character Group Individual



≥ 5.5 ≥ 5.5




Exam period Lecture period 2 / 4 Lecture period 2 / 4

Duration Not applicable Not applicable

Aids No limitations No limitations

Resit period To consult lecturer To consult lecturer


Code in schedule TC2E-FDI TC2E-STAD

Exam matrix TC205E721.1


Risk management 50 50 50

Cost allocation 40 75 25

Sales and Customer analyses

10 25 75

Sum 100



Strategy and performance measurement

20 50 50

Quality 20 75 25

Financial performance indicators

20 75 25

Inventory Management 20 50 50

Transfer Pricing 20 75 25

Sum 100



Portfolio of advanced investment instruments (shares, bonds, derivatives and commodity futures)

100 30 70

Sum 100

53



Country analysis 40 0 100

International asset management

20 0 100

International financial instruments

20 0 100

Presentation skills 20 0 100

Sum 100

13 14













15 Software Stocktrak

16 Other materials Fundamentals of Futures and Options Markets, Hull (Copies available in the library)

17 Activities Individual assignments, group assignments, homework, contact client, interviewing client, excursion and gathering information.

18 Teaching methods A combination of lectures in class and team work for the professional product.



TC2E-FIN TC2E-MAC TC2E-STAD TC2-FDI

period 1/3 - week 1 2 hours (S) 2 hours (S) 2 hour (S) 2 hours (S)

period 1/3 - week 2 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S)

period 1/3 - week 3 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 1/3 - week 4 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 1/3 - week 5 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 1/3 - week 6 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 1/3 - week 7 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 1/3 - week 8

period 2/4 - week 1 (9) 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 2/4 - week 2 (10) 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 2/4 - week 3 (11) 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 2/4 - week 4 (12) 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 2/4 - week 5 (13) 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 2/4 - week 6 (14) 2 hours (S) 2 hours (S) 1 hour (S) 1 hour (S) period 2/4 - week 7 (15) 2 hours (S) 2 hours (S) 4 hours (S) 4 hours (S)


54


21 Maximum number


Changes

compared to last

year

The FDI project has transferred from the C cluster (OC) The professional skills in finance has been changed into Employability skills of the Performance management SU’s

Date from which

the SU will no

longer be offered

and transitional

arrangement

Not applicable

Bonus credit


55


Name of Study Unit

(SU) Performance management 2 – advanced

Code for SU PM2E-ADV







4 Main professional

task Advisory


PM2EADV (=CMSQLT1A) Qualitative methods Exam PM211E71.2 - individual Assignments PM212E71.5 - group work DCBBUC4 Business communication Exams DCBBUC4F.1, DCBBUC4F.4, DCBBUC4F.9 PM2ESCC No assessment PM2EPLC Preparation for placement Assignments PM213E71.8


PM2EADV

To gain understanding of advanced research skills To gain understanding of and practice qualitative research skills

DCBBUC4

To develop and train English language skills

PM2ESCC

To train personal skills

PM2EPLC To train personal skills



Clock hours


A Lectures 35




8

E Exams 4

F Other activities in the presence of lecturers (e.g. educational visits, field trips) 10




56










130






7 Cohesion with

other SUs

The study unit is part of the professional task Advisory. It follows PM1E and will be followed by Internship, PM3E and by the Graduation Assignment. The study unit BUC4 is designed to support the students in communicating in an international business environment. These language courses are provided to the students consistently throughout the first two years at Arnhem Business School.

8 Entry

requirements

DCB-BUC - The student should have obtained at least 45 EC in the International

Foundation Year at Arnhem Business School and are supposed to have followed the BUC1 and 2 modules of the foundation year and BUC3 in C cluster


PM2EADV

Relevant Excel skills are taught during the first three weeks of the course. During the remainder of the course, the student learns how to develop a transparent conceptual and technical design for a research project. The conceptual design helps to formulate an attainable and effective research objective and to determine relevant research issues. The technical design concerns the selection of an adequate research strategy, the different ways of collecting data or information required and the writing of a research proposal. The student is taught the different components of the TEA- model to design a research plan, and is able to apply them in the context of a research question. The student learns how to select relevant literature for a certain research topic and to identify T-, E- and A-type research questions mentioned in selected articles Writes a clear report about the way the selected and other articles can contribute to designing the research. PM2ESCC

The student has regular contact with their Student Career Coach about their study progress and the choices (s)he will make concerning their study programme. PM2EPLC

Internship coaching – The student has regular contact with the Placement abroad coordinator about the choices (s)he will make concerning his/her Internship abroad. The meetings are mandatory. Employability Skills – The student will complete the Pearson Employability skills training in an Electronic Learning Environment. DCBBUC4

Topics:

57

- Business meetings and debates - Business negotiations and client consultancy - Argumentative essays - Press releases - Direct mails - Reviews - Summaries - Letters of complaint In the first period students will hold a weekly meeting on a business topic or a debate with fellow students. Students will give each other feedback. Attendance during these classes is obligatory. In the second period one hour per week is spent on improving students’ writing skills. One hour per week is spent on training negotiating and consulting skills( in half groups). Since the grade for negotiating and consulting is based on continuous assessment, attendance is obligatory. Objectives: To enable students to hold business meetings and debates; To enable students to negotiate and practise consulting skills in an English speaking environment with students from different cultural backgrounds; To enable students to write argumentative essays, press releases, direct mails, reviews, letters of complaints, summaries, etc. Level of Common European Framework to be obtained: B2/C1

10 Competencies

PM2E-AD

6 Providing advice and services within the financial-economic and fiscal scope to parties concerned. 7 Setting realistic targets, planning and devising operations and reflecting on professional action, on the basis of collection and analysis of relevant information 8 Communicating and co-operating with others in a multicultural, international and/or multidisciplinary environment and meeting the demands resulting from the participation in a professional organisation


Exam code

PM211E71.2

The student demonstrates correct understanding of the Excel methods and

techniques taught in class

PM212E71.5

The student

- knows demonstrates that (s)he can develop a transparent conceptual and technical design for a research.

- The student understands the different components of the TEA- model to design a research plan, and is able to apply them in the context of a research question.

- Understands the elements of a professional research proposal for a given research question

- Can indicate why and how literature is relevant for a certain research topic - Can identify T-, E- and A-type research questions mentioned in selected

articles - Writes a clear report about the way the selected and other articles can

contribute to designing the research project

PM213E71.8

The student

- Is able to express his or her strong points and development needs in a personal development plan

- Demonstrates understanding of job search techniques - Has identified at least two opportunities for an internship

- Has completed the Employability Skills Module of the Pearson Electronic Learning Environment

DCBBUC4F.9

The student

- adapts his behaviour to the standards of the prevailing culture; - can recognise and appreciate cultural differences in behaviour and values; - can identify dimensions of culture (communication, time perspective, power,

58


- can make effective use of empathy, or ‘frame of reference shifting’, to understand and be understood across cultural boundaries;

- has a good operational command of the language in a wide range of real world situations, e.g. can participate effectively in discussions and meetings.

DCBBUC4F.4

The student

- adapts his behaviour to the standards of the prevailing culture; - is aware of the role of an international network for himself and for the company;

- can recognise and appreciate cultural differences in behaviour and values; - can identify dimensions of culture (communication, time perspective, power,


- is able to make effective use of empathy, or ‘frame of reference shifting’, to understand and be understood across cultural boundaries;

- has developed an open attitude and is motivated to work abroad;

- has good operational command of the language in a wide range of real world situations, e.g. can participate effectively in discussions and meetings.

DCBBUC4F.1

The student is able to write well-structured argumentative essays, press releases, direct mails, letters of complaint, reviews and summaries in coherent English, in which (relevant) information is processed correctly. The assessment criteria are:

- Requested contents

- Format / form

- Language

12 Assessment

Professional product Qualitative Techniques Research Proposal

Exam code PM211E71.2 PM212E71.5

Exam name Qualitative techniques Research proposal

Type of exam Written Hand-in Assignments




≥ 5.5 ≥ 5.5




Exam period Lecture period 1 / 3 week 4 Lecture period 2 / 4

Duration 90 minutes Not applicable

Aids One page of notes Not applicable

Resit period Lecture period 1 / 3 week 7 Contact lecturer

Publication exam date Exam schedule By lecturer

Code in schedule PM2EADV PM2EADV

12 Assessment

Professional product Preparation on Placement


Exam name Personal Development Plan




59



Research proposal 100 40 60



Personal Development Plan

100 0 100


≥ 5.5






Aids Not applicable

Resit period Contact lecturer


Code in schedule PM2EPLC

12 Assessment

Professional product Meetings, negotiations and writing skills

Exam code DCCBUC4F.9 DCCBUC4F.4 DCCBUC4F.1

Exam name Business communication,

meetings Business communication,

negotiations Business communication,

writing

Type of exam continuous assessment oral written exam

Character individual individual individual



≥ 5.5 ≥ 5.5 ≥ 5.5




Exam period Lecture period 1 / 3 Lecture period 2 / 4 T2 / T4

Duration Not applicable Not applicable 120 minutes

Aids Not applicable Not applicable Paper ENG/ENG or Native language/ENG dictionaries

Resit period Next lecture period 1 / 3 Next lecture period 2 / 4 T4 / T5

Publication exam date By lecturer By lecturer In exam schedule

Code in schedule DCBBUC4F DCBBUC4F DCBBUC4F



Excel Skills 100 20 80

Exam matrix DCCBUC4F.9


60



Negotiations 100 30 70



Writing exam 100 30 70

15 Software PM2EADV - Microsoft Excel, Microsoft Access

16 Other materials PM2EPLC – Access to Pearson MyLabandMastering

17 Activities PM2EADV - Group assignments, homework, workshops DCB-BUC4 - Individual assignments and group assignments.

18 Teaching methods PM2EADV - Lectures and Workshops DCB-BUC4 - Meetings and negotiations: peer assessment/pair work-group work

Writing skills: class assignments and individual assignments (homework)

Meetings 100 30 70

13 14


C-compulsory



Pearson: Employability Skills module, www.pearsonmylabandmastering.com C ELO

Doorewaard, H. & Verschuren, P. (2010) Designing a Research Project. (2nd edition). Den Haag: Boom Lemma

R Book

N. Verhoeven, Doing Research: the hows and whys of applied research, Eleven International Publishing 4th Edition ISBN 9789462364820 (already in possession: used in IFA for RES)

C

Kempen, P.M. & Keizer, J.A. (2006). Business Research Projects. Oxford:

Butterworth Heinemann R Book

Godding, Haanstra et al., Checklist and explanation for setting up a Plan of Approach for your graduation assignment. Latest edition, Arnhem: HAN (available on #OnderwijsOnline).

C Reader (OnderwijsOnline)



PM2EADV DCBBUC4 PM2ESCC PM2EPLC

period 1/3 - week 1 2 hours (PC) 3 hours 2 hours 2 hours (S)

period 1/3 - week 2 2 hours (PC) 3 hours

period 1/3 - week 3 2 hours (PC) 3 hours 2 hours (S)

period 1/3 - week 4 3 hours




period 1/3 - week 8

period 2/4 - week 1 (9) 2 hours (PC) 2 hours 2 hours period 2/4 - week 2 (10) 2 hours (PC) 2 hours 2 hours

61

* These weeks are reserved for individual sessions and consultation


21 Maximum number of

participants 30 students per class

Changes compared to

last year

- PM2EADV is now a module for qualitative research methods.

- Preparation for placement has been added to this program

Date from which the SU

will no longer be

offered and transitional

arrangement

Not applicable

Bonus credit scheme Not applicable

period 2/4 - week 3 (11) 2 hours (PC) 2 hours






62

E Cluster

Internship

Name of Study Unit (SU) Internship

Code for SU SA2E

Owner of SU Chantal Hoogveld (HOOGVC)



Cluster E Level of SU (1, 2, 3) 2



4 Main professional task Advisory


Internship Report Part I

Description and purpose of this professional product

This report should demonstrate that the student can integrate the expertise and skills that he or she has acquired from a variety of disciplines and apply them in practice. This is where the student encounters the multidisciplinary aspect of the Finance and Control course. The professional aspects that should be addressed, at a minimum, are organisational science, information supply, accounting organisation/ internal controls, management control and financing, computer science and business processes. The purpose of this report is to provide an objective description and a detailed representation of the business where the student goes on Internship. Students must submit the Research Proposal in time. Content (topics)

1. General description of the organisation (7S model) 2. Description of the Internship objectives and tasks (Personal Internship Plan =

PIP) 3. Research Proposal; research steps 1-5:

Orientation of the problem

Defining the problem

Formulating the objective

Formulating the main- and sub questions

Justification of the research method Internship Report Part 2

Description and purpose of this professional product

Internship Report 2 describes the assignments performed for the company where the student did his or her Internship. The student: 1. should respond properly to the company's needs and requirements in terms of

preparing for, carrying out and reporting on the Internship activities; 2. should demonstrate an improved professional mentality and skills relating to

present or future requirements from the professional practice; 3. should demonstrate skills in terms of defining research proposals for final

projects. Content (topics)

1. Research report:

63

Research Proposal (PoA)

Research steps 6 – 11: o Collecting data o Analysing data o Interpreting results o Formulating conclusions o Formulating recommendations o Reporting & presenting

2. Reflection report:

Summary of Report 1

Description of the activities during the internship

Evaluation of the Research report

Self-reflection on PIP

Evaluation of the internship company


The Internship is part of the programme. The student spends a period of 21 consecutive weeks working in a practice situation. That work should comply with the objectives of the Finance and Control programme. Those objectives are: 1. to become familiar with the profession in practice and with the future job

choice and professional mentality; 2. to gain an understanding of and appreciation for the work and work situations

of co-workers at different levels of the organisation; 3. to acquire an idea of and the ability to describe aspects of functioning in a

work organisation, including acquiring an understanding of how the activities described below are done at the company:

to control cash flows and financial aspects of flows of goods and services, in the short and the long term;

to control the supply of information about cash flows and the financial aspects of flows of goods and services;

to ensure the quality of the information and the information supply;

to provide and process information to enable business processes to be controlled in the long term;

to assess whether information about flows of cash, goods and services meets predefined standards;

to fulfil the need for external information; 4. to acquire a broader and more in-depth grasp of the knowledge gained at

school and to apply that knowledge and comparing it with the practice; 5. to learn to see how the various disciplines taught at school relate to one

another; 6. to develop or improve social and communication skills, for example by

working as part of a team; 7. to master the skill of communicating and reporting for the public and for

specific audiences, in spoken and written English, as a proficient user of the language;

8. to develop or improving personal qualities, e.g. independence in carrying out tasks, flexibility, ability to handle uncertainty and the ability to take the initiative;

9. to reflect on the student's own conduct and giving and receiving feedback. 10. to train and improve research skills and draw up a Research Proposal and a

Research Report.

64

6 Credits 30 Study load in hours 840



A Lectures


C Work placement supervision 12


E Exams







J Self-study – individually or in groups – the lecturer is not physically present

K Work placement – the lecturer is not physically present 825






825






7 Cohesion with

other SUs

The Internship is part of the learning continuity pathway of description – analysis/diagnosis – advice. In the second-year project, students learn to work in teams to prepare a description of an organisation. The students repeat this process (individually) in Internship Report Part I and exercise in drawing up a Research Proposal. Internship Report Part 2 provides further details of one or more assignments carried out for the organisation where the student goes on Internship. This research report presents the first exercise in diagnosis and advice. Students return to diagnosis in the third-year Performance Management 3(F cluster) and to and the Graduation Project.

65

8 Entry

requirements A

In order to participate in an Internship that will take place in the first semester of the third year of study (= E-cluster), the student is required to have achieved the following standards

Applicable to students who started the main phase in the 1st semester 2016-2017 *

Exam code Threshold conditions

IFA Fully passed

AH105E81.1 (W) AH108E82.5 AH109E01.2 √

AH105E81.1 ≥ 5.5 AH108E82.5 ≥ 5.5 AH109E01.2: √

PM101E31.1 (W) PM102E31.5 PM103E31.6 PM104E31.5 PM105E31.9 √ PM106E31.9 √ PM107E61.1

Fully passed

BN103E21.1 (W) BN104E21.1 (W)

BN103E21.1 ≥ 5.5 BN104E21.1 ≥ 5.5, compensation is possible with BN201E72.1

OC104E72.1 (W) OC109E11.1 (W) OC114E21.8 OC113E21.8 √

OC104E72.1 ≥ 5.5 OC109E11.1 ≥ 5.5 OC114E21.8 ≥ 5.5 OC113E21.8: attended + oral defence was held

CCBBUC3F.4 CCBBUC3F.5

CCBBUC3F.4 ≥ 5.5 CCBBUC3F.5 ≥ 5. ≥5

PM206E31.9 √ PM206E31.9: √

DCCBUC4F.9 DCCBUC4F.9 5.5

8 Entry

requirements B


Applicable for students who started their main phase in February 2017

Exam code Threshold conditions

IFA Fully passed

AH105E81.1 (W) AH108E82.5 AH109E01.2 √

AH105E81.1 ≥ 5.5 AH108E82.5 ≥ 5.5 AH109E01.2: √

DMSQNT1B.2 DMSQNT1B.5j DMSPLC1A.5 DMSPAD1A.8j DMSSCC1A.8j PM105E31.9 √

DMSQNT1B.2 ≥ 5.5 DMSQNT1B.5j √ DMSPLC1A.5 ≥ 5.5 DMSPAD1A.8j √ DMSSCC1A.8j √ PM105E31.9 √ (Business management game)

BN103E21.1 (W) BN104E21.1 (W)

BN103E21.1 ≥ 5.5 BN104E21.1 ≥ 5.5, compensation is possible with BN201E72.1

OC104E72.1 (W) OC109E11.1 (W) OC114E21.8 OC113E21.8 √

OC104E72.1 ≥ 5.5 OC109E11.1 ≥ 5.5 OC114E21.8 ≥ 5.5 OC113E21.8: attended + oral defence was held

CCBBUC3F.4 CCBBUC3F.5

CCBBUC3F.4 ≥ 5.5 CCBBUC3F.5 ≥ 5. ≥5

DCCBUC4F.9 DCCBUC4F.9 5.5

66

8 Entry

requirements C


Applicable for students who started their main phase in September 2017 or thereafter

Cluster Threshold conditions

IFA Fully passed

C Cluster Fully passed

D cluster PM211E71.2 ≥ 5.5 PM213E71.8 ≥ 5.5 DCCBUC4F.9 ≥ 5.5 TC209E71.1 ≥ 5.5 VB106E11.1 ≥ 5.5

For students who wish to carry out their Internship abroad where time consuming visa applications are involved the final decision moment for passing the Foundation year is after the second interim examination period of the main part of the program. For students who wish to carry out their Internship abroad, there is an additional requirement that they must have sufficient knowledge of the language of the country in question.


The period that the student passes on Internship is a learning situation in an environment that is new to the student. That environment offers the student his or her first comprehensive introduction to the future profession and the nature of the work carried out. In this new learning process, the student requires supervision. The responsibility of the supervising lecturer and the company coach should not be underestimated. Learning goals:

To familiarise oneself with professional practice related to the study programme.

To learn to put theoretical knowledge into practice;

To understand the structure and performance of a professional organisation;

To familiarise oneself with career options and with future responsibilities;

To observe the activities and performance of employees in the organisation at various levels.

The success of the Internship depends largely on the student's own input: initiative, creativeness, flexibility, a positive critical mentality and enjoyment of the work are key concepts. This unit of study uses a system of integrated examination.

10 Competencies 7. Social and communicative competencies 8. Autonomous competency


Exam code

SA202E21.0

The student will be assessed on 13 competencies:

demonstrates proper oral communication;

acts in an organised and precise manner;

is able to correctly deal with hectic situations;

is correctly oriented towards the external environment;

is able to act correctly in a rational manner;

is able to act correctly in a sociable manner;

is committed.

67

* Grades and resit:

- All aspects (process SA202E21.0, product SA203E21.5 and report SA204E21.0) should be passed with a minimum grade of 5.5.

- Not handing in the Internship report part 1 and/or Internship report part 2 in time, results in product SA203E21.5 grade minus 1.0. The student has to hand in Internship report part 2 (2nd chance) in the resit period (4 weeks after the 1st deadline). If not, the student has to start a new placement the next semester.

- An insufficient grade for product SA203E21.5 and/or report SA204E21.0, results in a resit for that aspect of 4 weeks after the feedback session. These aspects, which are being repaired,

SA203E21.5

Internship report part 1

The student should make a description of the whole organisation by making use of model 7S

The student draws up a Research Proposal (PoA)

The student writes a Personal Internship Plan (PIP) Internship report part 2:

The student draws up a Research Report

The student writes a Reflection report The student must:

give an adequate response to the needs and requirements that the company has set with regard to the preparation, implementation and reporting of internship activities;

show that there has been an improvement in his/her professional attitude and that he/she has developed skills relating to (future) requirements arising from professional practice;

show that he/she has developed skills relating to the formulation of research proposals for final projects.

SA204E21.0

The student:

demonstrates proper intrapersonal and interpersonal skills and the ability to use those skills effectively (as required by the context);

demonstrates proper oral communication;

acts in an organised and precise manner;

prepares the written reports in accordance with the criteria listed in the Internship handbook (Content, Train of thoughts, Use of language, Clarity, Typography and Facts).

12 Assessment

Professional product Internship

Exam code SA202E21.0 SA203E21.5 SA204E21.0

Exam name Process Content part 1 and 2 Report

Type of exam Various Hand-in assignment Various

Character Individual Individual Individual



≥ 5.5* ≥ 5.5* ≥ 5.5*




Exam period Not applicable Not applicable Not applicable

Duration Not applicable Not applicable Not applicable


Resit period * * *

Publication exam date Not applicable Not applicable Not applicable

68

are in fact not a 100% new chance and results in a maximum grade of 5,5 or 6.0. If not, the student has to start a new placement the next semester.

- An insufficient grade for the process results in starting a new placement the next semester.

13

Compulsory literature

Kempen, P.M. & Keizer,J.A. (2006). Business Research Projects, a solution oriented approach.(1st edition). Butterworth Heinemann. ISBN 9780750665735

Baarda, B. (2014). Research, This is it!, Guide to quantative and qualitative research. Groningen / Houten: Noordhoff Uitgevers. ISBN 9789001790264

Hoogveld, C. (2014). Reader 3344: FC Internship Manual, Arnhem: Hogeschool van Arnhem en Nijmegen

Goddding, J.W., Haanstra, A., Koolmees, R., Peterman, Y., Pool, E. van der, Smith, B., Vermeulen, E., Zijlstra, L. (2011). Checklist and explanation for setting up a Plan of Approach for your Graduation Assignment (GA). Reader SN-3449, Hogeschool van Arnhem en Nijmegen

Bogers, E.A.I. (2013). Reader 3452: Research Methodology. Reader SN-3452, Hogeschool van Arnhem en Nijmegen


Verschuren, P & Doorewaard H. (2010). Designing a research project. (2nd edition). The Hague: Eleven International Publishing


Exam matrix SA203E21.5


Introduction 5 0 100

Market/environment 20 0 100

Product/service 20 0 100

Strategy 10 0 100

Employees 15 0 100

(Financial and management) information

20 0 100

Changes/improvements 10 0 100

Sum 100



17 Activities Individual assignments, contact client, interviewing client and gathering information.

18 Teaching methods Presentation seminars, supervision, intervision and internship.


Lecture weeks

Schedule codes

No regular classes or contact hours are scheduled for the duration of the Internship, except for one reflection morning at the HAN. Besides, students are trained in research skills in their second year Performance Management 1 and 2

69

21 Maximum number


Changes

compared to last

year

Not applicable

Date from which

the SU will no

longer be offered

and transitional

arrangement

Not applicable

Bonus credit


70

G Cluster

Business processes, IT and Data analytics

Name of Study Unit (SU) Business processes, IT and Data analytics

Code for SU BP3E




Cluster G Level of SU (1, 2, 3) 3



4 Main professional task Business process management

Professional products

Analysis and redesign report


For an (imaginary) organisation an existing problematical situation is analysed concerning the mismatch between on the one hand the present execution of processes, application of IT, levels of satisfaction, organisational structure and on the other hand a changing environment where new (customer) demands apply. Departing from these demands the processes, organisation and control are rearranged. The process is redesigned, using modern information technology. The redesigned organisation and its processes are to meet the external and internal demands specified. Content (subjects)

1. Process management 2. Product & process design 3. Lean manufacturing 4. Quick-response manufacturing 5. Change management 6. Instruments for problem and process analysis 7. IT-based process change 8. Logistics and organisation of administrative processes 9. Process control and (financial) risk management 10. Modern IT applications 11. Quality and security of IT systems Business case feasibility study IT investment

Description and objective of this professional product

For a given problematical situation in an organisation students find out to what extent modern IT applications can provide a solution. Two products and/or providers are researched. Possible cost reductions are calculated, as well as the initial and recurring annual costs. Subsequently the risks in the selection and the implementation for the IT application are assessed and measures for risk control and safety are proposed. Finally the economic benefits of the IT investment are assessed, as well as the organisational feasibility. The business case is to be presented to the lecturer. Content (subjects)

1. Costs, benefits and risks of IT investments 2. Management of IT selection and implementation 3. Quality of IT systems and IT auditing

71

4. Models for organisational changeIT services and Service Level Agreements 5. Total Cost of Ownership IT systems Data Analytics product

Description and objective of this professional product

For a given process in an organisation students perform the CRISP DM cycle (except for the Deployment phase, for reasons of feasibility). Students analyse the

business and the applicable business process and the available data. They consider how the business process may benefit from analytical use of the data. They prepare the data, select one or more appropriate algorithms and construct a report and/or model Where feasible they test this report and/or model. Content (topics)

Business Intelligence and Advanced Analytics in overview.

The CRISP-DM framework.

Data types and structures, data storage and the need for ‘clean’ data.

Relational databases and data modelling (refresher).

Dimensional modelling, data warehouses.

Business Intelligence applications in business (e.g. reporting, dashboards).

Advanced Analytics applications in business (e.g. market basket analysis. creditworthiness prediction, prevention and detection of fraud)

Advanced Analytics algorithms and their uses.

Ethics of advanced analytics.


Analysis and redesign report

The student can:

Apply instruments and techniques for internal and external analysis of business processes.

Determine the lay-out of a business process, the information process, management and organisation, based on flow-oriented organisation, administrative logistics and developments in IT.

Determine financial and non-financial risks, as well as measures for internal control and risk management.

Discuss his/her redesign critically: pros and cons. Business case feasibility study IT investment

The student can:

Determine which modern IT applications can be solutions for which problems in a given business situation.

Determine costs and benefits (quantified or not) of the implementation of IT systems and determine from this the economic feasibility.

Determine risks in selecting, implementing, use and management of IT systems and determine measures for risk management and security.

Data Analytics (Business Intelligence & Advanced Analytics)

The student can:

Describe in overview the field of data analytics, especially Business Intelligence and Advanced Analytics (also known as Data Science).

Describe and apply the CRISP data mining framework.

For Business Intelligence (BI) o Describe the need for and uses of BI. o Recognise opportunities where BI may be usefully applied.

72

o Read and understand a dimensional model. o Draw up a dimensional model for an information product that is

to be constructed. o From a given company description and data set construct one or

more useful information products. o Critically evaluate these information products (limitations,

validation, etc.) o Perform the activities in the CRISP framework (except

Deployment) at a beginner’s level of competency.

For Advanced Analytics (AA) o Describe how advanced analytics of large data sets can

contribute to improved business processes and added value for companies and customers.

o Recognise opportunities where AA may be usefully applied. o Describe and recognise the risks of data science. o Perform the activities in the CRISP framework (except

Deployment) at a beginner’s level of competency.




A Lectures 21

B Tutorials (or project training, practical training, workshops) 21.75



E Exams 3














185.25






73

7 Cohesion with

other SUs

The study unit Business Processes 3 is part of the professional task Business Processes Management. For an (imaginary) organisation the match between the present execution of business processes on the one hand and the changing external and internal demands on the other hand are analysed. Based on these demands the processes and organisation are rearranged, using modern business information technology. The cost reductions and other benefits are calculated, as well and the initial and the recurring annual costs. The risks are determined and control measures are suggested. Finally the expected profits of the IT investment are determined. For an (imaginary) organisation the possible benefits of data analysis are explored. From available datasets one or more information products are constructed (dashboards, analytical models). The product is accompanied by a report in which the pros and cons of it are discussed. This professional product has string cohesion with Tactical and Strategic Control, Internal Reporting, ERP systems and databases.

8 Entry

requirements

The study unit is meant for third-year students Finance and Control. It is recommended that students following this study unit have passed BN1E and BN2E and have done their placement successfully. Students must have passed the Foundation Year, so that they have a basic understanding of statistics; they must have passed the BN103E21.1 and BN104E21.1 exams, so that they have a basic understanding of business processes and relational databases.


This study unit aims at the improvement of business processes of service organisations and not-for-profit organisations, based on the use of modern IT applications. For the feasibility of investments in these applications the economic and organisational feasibility is assessed. The data analysis part aims at exploring available data for information products, and predictive and other models.

10 Competencies 1. Designing, planning and maintaining (automated) financial and non-financial

information systems 2. Designing, planning and assessing the Administrative Organisation.


Exam code

BP301E81.1

The student, from a brief case description:

Correctly identifies internal and external stakeholders in a process;

Correctly determines the type of information product that is the result of the process;

Draws up a correct process model of the as-is situation in a diagram;

Correctly identifies the objectives and performance criteria for an improved process;

Correctly assigns responsibilities in an improved process;

States correct assumptions, choices, improvements, use of automation for an improved process;

Draws up a correct event-driven process diagram showing the improved process;

Correctly and completely explains how and to what extent his/her redesigned process addresses the problems mentioned in the case description.

BP302E81.5

The student, from a case description:

Performs a correct quantitative and qualitative analysis of the automated information transfer in an organisational problematic situation;

Draw up a correct and complete list of requirements for the purchase and implementation of a suitable IT application for this situation;

Performs a correct selection of suitable products and suppliers for the IT application, based on the list of requirements;

Correctly advises how to implement the IT application in the organisation concerned;

Draws up a correct overview of the total cost of ownership;

Advises a correct and complete investment decision, based on projected costs and cash flows and adequate indicators.

BP303E81.5

The student, from a case description and a data set:

74

Analyses the possible benefit of BI and/or AA for the business and the business process in question and proposes at least two possible uses.

Gives a reasoned recommendation for the visualisations and algorithm(s) to used.

Analyses the data, selects the data elements to be used.

Selects and prepares the data.

Builds a report in a BI and/or model in an AA tool.

Tests and validates the report and/or model (where feasible)

Correctly and completely explains the information product and/or and the model (s)he has built and discusses its benefits, limitations and risks, as well as any ethical implications.

During feed-back discussions and/or presentations of the Analysis and design report each team member is to be present, bringing a hardcopy of the work. Students who do not comply with this, are awarded the grade 1.0 for the assignment. Students in higher clusters who need to catch up on BN302E82.5 and/or BN303E8.6 (‘laggards’) will not be placed in teams with regular students. They can team up with other ‘laggards’ or, if these are not available, will have to work on the assignment(s) alone.

12 Assessment

Professional product Analysis and redesign report

Exam code BP301E81.1

Exam name Business processes 3





≥ 5.5




Exam period T1 / T3



Paper dictionary



Code in schedule BP3E-BP3

12 Assessment

Professional product Business case feasibility study IT investment


Exam name Feasibility study IT investment

Type of exam Report + presentation

Character Group assignment



≥ 5.5



75

Students in higher clusters who need to catch up on BN302E82.5 and/or BN303E8.6 (‘laggards’) will not be placed in teams with regular students. They can team up with other ‘laggards’ or, if none are available, will have to work on the assignment(s) alone.

Students in higher clusters who need to catch up on BN302E82.5 and/or BN303E8.6 (‘laggards’) will not be placed in teams with regular students. They can team up with other ‘laggards’ or, if none are available, will have to work on the assignment(s) alone.




Aids No limitations




12 Assessment

Professional product Predictive analytics and/or data mining model


Exam name Data Analytics product

Type of exam Report

Character Group assignment



≥ 5.5






Aids No limitations




Exam matrix BP301E81.1


Stakeholders, types of information products.

20 0 100

Process modelling in EPC diagrams

15 0 100

Objectives of processes, performance criteria

10 0 100

Designing an improved process: tasks, responsibilities, solutions, process flow.

40 0 100

Critical discussion of student’s own design of improved process

15 0 100

Sum 100

76



The student brings to feedback sessions a hardcopy of his work up till then. If one or more of these conditions have not been met, the student is awarded the grade 1.0.



The student brings to feedback sessions his work up till then.

The student presents himself for the oral exam punctually at the scheduled time (the schedule is communicated through Scholar).

If one or more of these conditions have not been met, the student is awarded the grade 1.0.


Various topical papers and articles, made available through the #OnderwijsOnline digital learning

platform.


N.A.



Analysis of as-is situation with conclusions

25 0 100

Redesign of process 10 0 100

Shortlist of software packages with comparison and recommendation

25 0 100

Redesign of the organisation

20 0 100

Specified cost-benefit analysis

20 0 100

Sum 100



Analysis of business and process

10 0 100

Understanding data 15 0 100

Selection of visualisations and/or algorithm(s)

20 0 100

Data preparation 10 0 100

Modelling & testing 25 0 100

Critical discussion 20

Sum 100

77

15 Software MS Visio® 2013; In the 2nd half of the semester students are expected to bring a laptop computer to class with Tableau Desktop (free academic license) and RapidMiner Studio (free educational license) installed.

16 Other materials Various websites, links provided through #OnderwijsOnline.

17 Activities Individual assignments, group assignments and homework.

18 Teaching methods Lectures, seminars and project work


21 Maximum number


Changes

compared to last

year

Professional products with learning objectives

Entry requirements

Assessment


Software

Date from which

the SU will no

longer be offered

and transitional

arrangement

Not applicable

Bonus credit




BP3E-BP3


period 1/3 - week 2 5 hours (G)

period 1/3 - week 3 4 hours (S) period 1/3 - week 4 4 hours (S) period 1/3 - week 5 4 hours (S) period 1/3 - week 6 4 hours (S) period 1/3 - week 7 4 hours (S) period 1/3 - week 8

period 2/4 - week 1 (9) 4 hours (S) period 2/4 - week 2 (10) 4 hours (S) period 2/4 - week 3 (11) 4 hours (S) period 2/4 - week 4 (12) 4 hours (S) period 2/4 - week 5 (13) 4 hours (S) period 2/4 - week 6 (14) 4 hours (S) period 2/4 - week 7 (15) 6 hours (klein lokaal) period 2/4 - week 8 (16)

78

Financial accounting advanced

Name of Study Unit (SU) Financial accounting advanced

Code for SU EG2E

Owner of SU Andre Sanders (SDSG)




Academic year 2017 -2018 Period (1-4) 1 & 2 / 3 & 4 Duration 2 periods




Analysis and draft group annual accounts


Reading and applying at an elementary level law and regulations regarding annual reports based on group annual accounts. Content (subjects)

1. Regulation external reporting 2. Appraisal statutes and recognition criteria for non-current and current assets

and liabilities. 3. Consolidation of group companies 4. Construction contracts


Regulation external reporting (EG201)

Explain why today there is a need for global accounting standards when historically accounting standards were established country by country.

Know who uses IFRS today and the prospects for expanded use of IFRS.

Understand the process towards the convergence of IFRS and US GAAP. Appraisal statutes and recognition criteria

Understanding IFRS asset capitalization and recognition criteria

Applying inventory valuation principle of cost or lower net realizable value

Appraising tangible and intangible fixed assets per fair value accounting including impact on equity components

Being able to argument on the application of criteria for accounting for lease contracts per the substance over form principle

Explaining asset impairment test including value in use criteria

Distinguishing between liabilities, provisions and contingent liabilities

Understanding the concepts of recognition and measurement of financial instruments and required disclosures

Clarifying revenue recognition concepts

Explaining main principles of accounting for income taxes

Preparing annual accounts reflecting events after the reporting period.

Determine amounts to be disclosed in financial statements relating to construction contracts, explain how revenue can be misstated by creative accounting & explain the impact of the percentage of completion method on financial statements and ratio analysis.

Consolidation of group companies (EG202)

Distinguishing of group and parent financial accounts

Understanding criteria for consolidation of group accounts including the concept of (profit) elimination for intergroup transactions

Explaining differences in consolidation accounting for subsidiaries, associate companies and investments in affiliates

Applying accounting for business combinations and changes in ownership

Accounting for goodwill including impairment test.

79




A Lectures 32.5




E Exams 6












12



151.5






7 Cohesion with

other SUs

The study unit External reporting advanced is part of the professional task Administration and external reporting. The study unit is the concluding module in the study route that begins with the B cluster foundations course, deepening takes place in the C and D cluster in study units AH1 and VB1E.

8 Entry

requirements Understanding of the topics of VB1E is assumed.


This study unit aims to provide students a high level understanding of financial accounting including topics like: 1. Fair value accounting and impairment testing 2. Consolidation of group accounts 3. Revenue recognition including for long term construction contracts 4. Application of accounting for financial instruments.

10 Competencies 5. Providing information to external parties concerned.

80


Exam code

EG201E82.1

Students are required to demonstrate a sound knowledge and critical understanding of the subjects, as well as the ability to apply relevant numerical accounting techniques with regard. All topics discussed in class are examinable.

Assets, liabilities and recognition criteria

Financial instruments

EG202E82.1

Students are required to demonstrate a sound knowledge and critical understanding of the subjects, as well as the ability to apply relevant numerical accounting techniques. Demonstrate an understanding of the intermediate accounting requirements of group financial statements, branches of business entities. All topics discussed in class are examinable.

Consolidated statements

EG203E82.5 Student is able to conduct a detailed analysis and interpretation of financial statements -including application of consolidation rules- based on IFRS assignment given at the beginning of the semester, based on the recommended literature.

Exam matrix EG201E82.1


Accounting rules for assets

25 20 80

12 Assessment

Professional product Analysis and draft group annual accounts

Exam code EG201E82.1 EG202E82.1 EG203E82.5

Exam name Financial accounting

advanced Subsidiaries, consolidation and construction contracts

Financial standards of a group company

Type of exam Written exam Written exam Hand-in assignment

Character Individual Individual Group product



≥ 5.5 ≥ 5.5 ≥ 5.5




Exam period T1 / T3 T2 / T4 Lecture period 1 / 3

Duration 180 minutes 180 minutes not applicable

Aids Non-graphical calculator Non-graphical calculator No limitations

Resit period T3 / T4 T4 / T5 To consult lecturer

Publication exam date In exam schedule In exam schedule By lecturer

Code in schedule EG2E-ER EG2E-ER EG2E-ER



Accounting principles 30 50 50

Valuation & Consolidation issues

70 25 75

Sum 100

81

Accounting rules for liabilities

45 50 50

Accounting rules for sales and expense recognition

30 25 75

Sum 100



Valuation methods for associated companies, joint ventures and subsidiaries

40 40 60

Rules and bookings for consolidation

60 40 60

Sum 100


- Cotter, D.(2012). Advanced Financial Reporting. Harlow: Pearson Education Limited


Not applicable


16 Other materials Financial statement of a listed company on AEX.

17 Activities Group assignments, homework and gathering information.

18 Teaching methods Lectures and tutorials



EG2E-ER

period 1/3 - week 1 5 hours lecture (S)

period 1/3 - week 2 5 hours lecture (S) period 1/3 - week 3 5 hours lecture (S) period 1/3 - week 4 5 hours lecture (S) period 1/3 - week 5 5 hours lecture (S) period 1/3 - week 6 5 hours lecture (S) period 1/3 - week 7 5 hours lecture (S) period 1/3 - week 8

period 2/4 - week 1 (9) 5 hours lecture (S) includes tutorial time (T)


period 2/4 - week 3 (11) 5 hours lecture (S) includes tutorial time (T) period 2/4 - week 4 (12) 5 hours lecture (S) includes tutorial time (T)

period 2/4 - week 5 (13) 5 hours lecture (S) includes tutorial time (T) period 2/4 - week 6 (14) 5 hours lecture (S) includes tutorial time (T)



82


21 Maximum number


Changes

compared to last

year

Not applicable

Date from which

the SU will no

longer be offered

and transitional

arrangement

Not applicable

Bonus credit


83

Strategic control

Name of Study Unit (SU) Strategic control

Code for SU SC3E









Management accounting and Finance Management and risk control system


Students (in a team of maximum 4 students) have to show their capability to analyse and diagnose the strategic challenges of an organisation. By using several management tools the team has to develop a system in order to both control the organisation and to measure whether the performance is in line with the strategy. All relevant business economic aspects will have to be addressed including the consequences for the organisational structure. Content (subjects)

1. Analysis of current strategic situation of a company 2. Advising on the strategic options 3. Diagnosis of critical factors for the organisation 4. Advising on and the guidance to the implementation of executing the strategy 5. Risk management 6. Value based management 7. Creation of a new control and performance measurement system Presentation of management and risk control system


Students (in a team of maximum 4 students) have to show their capability to analyse and diagnose the strategic challenges of an organisation. By using several management tools the team has to develop a system in order to both control the organisation and to measure whether the performance is in line with the strategy. All relevant business economic aspects will have to be addressed including the consequences for the organisational structure. Content (subjects)

1. Presentation of the report to support the main conclusions of the advise 2. Organisational consequences if following the advise 3. Other options and alternatives to the advise

StockTrak Report and presentation of an investment portfolio Description and objective Each student constructs individually a professional portfolio to invest in the capital

markets, based on a formulated strategy for a specific client profile.

84

Content (subjects)

1. Client profile 2. Investment strategy 3. Investment portfolio 4. Hedge the portfolio using basic option strategies 5. Monitor the portfolio 6. Evaluate the outcomes 7. Financial behaviour 8. Alternative investment strategies




A Lectures 108




E Exams 4














98






7 Cohesion with

other SUs

The study unit SC3E is part of the professional task Management Accounting and Finance. It is the finalisation of the task that starts with Operational Control (operational level) and afterwards Tactical Control (tactical level). SC3E focuses on the strategic control of organisations.

85

8 Entry

requirements

Target group are students in their final stage of the Finance and Control course. The study unit is also open to (exchange) students who meet the pre-required criteria (i.e. advanced level in both management accounting and finance).


This study unit is the last level for this professional task. The goal is to develop and implement a measurement and (risk) control system. This system will have to support the management in implementing its strategy and in monitoring the performance of the organisation. SCC – Students have regular contact with their Student Career Coach about their study progress and the choices (s)he will make concerning their study programme.

10 Competencies

3. Determining and controlling financial-economic and fiscal risks 4. Determining and providing financial-economic and fiscal information for decision-

making. 6. Providing advice and services within the financial-economic and fiscal scope to

parties concerned. 7. Social and communicative competencies


Exam code

SC307E22.1


analyse in-depth the several strategic options for an organisation in order to achieve the organisational goals;

shape the necessary and desirable organisational consequences in a comprehensive way in order to sufficiently support the chosen strategic;

correctly interconnect critical financial and critical non-financial factors, and to point out which factors are most relevant as the courses for the effect the organisation wants to achieve;

comprehensively and correctly determine measurable performance indicators, that inform effectively and efficiently an organisation whether the critical factors are realised;

set up an overall management control system in order to monitor effectively and efficiently the implementation of the strategy.

SC308E22.5


determine the most effective strategy for an organisation by using several analysis tools;

shape and implement the necessary organisational consequences of the chosen strategy;

interconnect comprehensively and in a SMART way critical financial and critical non-financial factors, and point out which factors are most relevant as the courses for the effect the organisation wants to achieve;

determine correctly measurable performance indicators, that inform effectively and efficiently an organisation whether the critical factors are realised;

set up a comprehensive management control system in order to effectively and efficiently monitor the implementation of the strategy.

SC309E22.1


determine the most effective strategy for an organisation by using several analysis tools;

interconnect comprehensively and in a SMART way critical financial and critical non-financial factors, and point out which factors are most relevant as the courses for the effect the organisation wants to achieve;

determine correctly measurable performance indicators, that inform effectively and efficiently an organisation whether the critical factors are realised;

calculate and correctly apply risk management tools including financial risk instruments.

SC310E22.4


present in a convincing and professional way the SC308E22.5 report as an external business consultant to one or more member of a virtual management team;

discuss sufficiently motivated alternatives to the options chosen in the report;

correctly connect the options of the report and possible alternatives to the theoretical part of SC307E22.1 and SC309E22.1.

86

SC311E61.8


correctly analyse the risk profile of an asset management client;

correctly transform the risk profile into an investment portfolio;

proactively manage the investment portfolio;

correctly present a report of the execution of the asset management tasks;

correctly connect the theory of this unit of study to his asset management activities.

12 Assessment

Professional product Management and risk control systems

Exam code SC308E22.5 SC307E22.1

Exam name Management and risk control report Performance and risk management

Type of exam Hand-in assignment Written exam

Character Group case

(could include peer assessment) Individual



≥ 5.5 ≥ 5.5




Exam period Lecture period 2 / 4 T1 / T3

Duration Not applicable 120 minutes

Aids No limitations Non-graphical calculator

Resit period To consult lecturer T3 / T4

Publication exam date By lecturer In exam schedule

Code in schedule SC3E-RISK/FIN/BUS SC3E-RISK/FIN/BUS

12 Assessment

Professional product Presentation of management and risk control system

Exam code SC310E22.4 SC309E22.1

Exam name Management and risk control presentation Strategic control

Type of exam Oral exam Written exam

Character Group work Individual



≥ 5.5 ≥ 5.5




Exam period Lecture period 2 / 4 T2 / T4

Duration Not applicable 120 minutes

Aids No limitations Non-graphical calculator

Resit period To consult lecturer T4 / T5

Publication exam date By lecturer In exam schedule

Code in schedule SC3E-RISK/FIN/BUS SC3E-RISK/FIN/BUS

87

12 Assessment

Professional product Management and risk control system

Exam code SC311E61.8

Exam name Stocktrak professional





≥ 5.5






Aids No limitations

Resit period To consult lecturer


Code in schedule SC3E-STPR

Exam matrix SC308E22.5



50 0 100


25 0 100


Sum 100




30 50 50

Value based management

10 50 50


30 50 50

Risk 30 50 50

Sum 100




50 50 50


25 50 50


88

13 14












Performance Measurement and Control Systems

Simons, R. Pearson, 1st edition C Book

Mastering operational risk

Blunden, T Thirlwell, J.

Pearson , 1st edition C Book



Sum 100




10 100 0

Capital budgeting 20 50 50

Value based management

15 50 50

Financial instruments 20 50 50


20 50 50


Sum 100



Investors profile 20 20 80

Investment strategy 40 40 60

Professional behaviour 25 40 60

Professional assessment

15 20 80

Sum 100

89


17 Activities Group assignments, homework, gathering external information and individual execution of investment activities.

18 Teaching methods A combination of lectures in class and team work for the professional products.


21 Maximum number


Changes

compared to last

year

SC3E-case has been added

Date from which

the SU will no

longer be offered

and transitional

arrangement

Not applicable

Bonus credit




SC3E-RISK SC3E-BUS SC3E-FIN SC3E-STPR SC3E-case

period 1/3 - week 1 4 hours (S) 2 hour (S) 2 hours (S)

period 1/3 - week 2 4 hours (S) 1 hour (S) 1 hour (S)

period 1/3 - week 3 4 hours (S) 1 hour (S) 1 hour (S




period 1/3 - week 7 SC3E-COMB 4 hours (S)

period 1/3 - week 8

period 2/4 - week 1 (9) 4 hours (S) 1 hour (S) 1 hour (S






period 2/4 - week 7 (15) SC3E-COMB 2 hours (S) 4 hours (S) 4 hours (S)


90

Performance management 3 - professional

Name of Study Unit (SU) Performance management 3 - professional

Code for SU PM3EPRO





Academic year 2017 - 2018 Period (1-4) 1 & 2 / 3 & 4 Duration 2 periods




Research Proposal


Students will formulate a plan of approach to find the cause of a selected problem in a client organization

1. Description of the organization 2. External analysis 3. Internal analysis 4. Selection of the problem to be studied 5. Problem description 6. Main- and sub questions 7. Research model 8. Scope & Limitations 9. Planning Diagnosis report


Students will study the selected problem, apply research methods and theoretical models and formulate possible causes for the problem. They will then identify and verify the most probable cause and, if possible, formulate an advice for improvement. The whole process is reported in writing and presented to the lecturer and company representatives. Contents (subjects)

1. Introduction, summary of Research Proposal 2. Adjustments to execution of Research Proposal 3. Answers to main- and sub-questions 4. Possible causes of the problem researched 5. Identification and verification of the most likely cause(s) 6. Possible improvements 7. Conclusions 8. Feedback from the company


To gain understanding of professional research skills To gain understanding of professional project management skills To apply theoretical knowledge and skills in a project in a real company To train personal skills

91




A Lectures 21.75

B Tutorials (or project training, practical training, workshops) 21.75



E Exams 1














165.5






7 Cohesion with

other SUs

PM3E is part of the professional task advisory. It follows PM1E, PM2E and Internship and precedes the Graduation Assignment.

8 Entry

requirements Internship completed.


During the first period students get an overview of theory and models at a professional level about management, project management, research and professional skills. In the second period students will acquire an assignment to solve a real problem for a real company. They will study and describe this company using management models. Next, students will write a research project plan to find the most likely cause of the problem and execute this plan. This will result in a report and presentation.

10 Competencies

6 Providing advice and services within the financial-economic and fiscal scope to parties concerned.

7 Setting realistic targets, planning and devising operations and reflecting on professional action, on the basis of collection and analysis of relevant information

92

8 Communicating and co-operating with others in a multicultural, international and/or multidisciplinary environment and meeting the demands resulting from the participation in a professional organisation


Exam code

PM301E41.5 Students demonstrate their ability to write a plan of Approach that meets the requirements of Reader 3256.

PM302E31.5 Students hand in a report that meets the criteria for a Graduation Assignment report as described in Readers SN 3256 and SN 3334. Individual students’ grades may be differentiated based on their individual contribution to the final product.

PM303E31.6

Students show their ability to deliver a professional presentation using adequate presentation skills and visual aids. They show understanding of the presented material by giving adequate answers to questions. Individual students’ grades may be differentiated based on their individual contribution to the presentation and defence.

PM304E31.5 Students demonstrate advisory skills during a role play assessment

12 Assessment

Professional product Research Proposal


Exam name Research Proposal


Character Group



≥ 5.5






Aids No limitations



Code in schedule PM3E-PRO

12 Assessment

Professional product Diagnosis

Exam code PM302E31.5 PM303E31.6 PM304E31.5

Exam name Report Presentation and defence Advisory Assessment

Type of exam Hand-in assignment Presentation Oral exam

Character Group Group / Individual Individual



≥ 5.5 ≥ 5.5 ≥ 5.5




Exam period Lecture period 2 / 4 Lecture period 2 / 4 Lecture period 2 / 4

Duration Not applicable 30 minutes + discussion 20 minutes

93



Problem definition 15 0 100

Solution techniques 10 0 100

Most likely cause 10 0 100

Solutions 15 0 100

Research 15 0 100

Project management 15 0 100

Technical quality of report

20 0 100

Sum 100



Presentation technique 30 0 100

Visual aids 30 0 100

Q & A session 40 0 100

Sum 100

Aids No limitations No limitations No limitations


Publication exam date By lecturer By lecturer By lecturer

Code in schedule PM3E-PRO PM3E-PRO PM3E-PRO



Project management theory

20 20 80

Research theory 80 20 80

Sum 100

13 14


C-compulsory



Boddy, D. (2011). Management An Introduction (5th edition). Harlow: Pearson Education Ltd.

C Book

Doorewaard, H. & Verschuren, P. (2010) Designing a Research Project. (2nd

edition). Den Haag: Boom Lemma R Book

Kempen, P.M. & Keizer, J.A. (2006). Business Research Projects. Oxford: Butterworth Heinemann

R Book

94

20 Academic year 2017 - 2018 Period (1-4) 1 & 2 / 3 & 4 Duration 2 periods

21 Maximum number

of participants 30 per class

Changes

compared to last

year

Date from which

the SU will no

longer be offered

and transitional

arrangement

Not applicable

Bonus credit


Woude, A.M. van der (2013). Performance Management 3. Reader SN-3315. Arnhem: Hogeschool van Arnhem en Nijmegen.

C Reader

Bogers, E. (2013). Research Methodology. Reader SN 3334. Arnhem: Hogeschool van Arnhem en Nijmegen

C Reader



17 Activities Group assignments, homework, client acquisition, client visits, interviewing, gathering information and assessment.

18 Teaching methods Lectures, case studies and workshops during the first period Group work, presentations, interviews, meetings with company representatives in the second period



PM3E-PRO

period 1/3 - week 1 4 hours: 2 + 2 (S)







period 1/3 - week 8

period 2/4 - week 1 (9) 4 hours: 2 + 2 (S)





period 2/4 - week 6 (14) 4 hours (S)

period 2/4 - week 7 (15) 4 hours (S)


95

H Cluster

Graduation Assignment

Name of Study Unit (SU) Graduation Assignment

Code for SU AO3E

Owner of SU Chantal Hoogveld (HOOGVC)



Cluster H Level of SU (1, 2, 3) 3





Graduation assignment

A Research Proposal specifying the research objectives, methodology and time plan approved by the Company Coach, the Academic Supervisor/Examiner and the 2nd Academic Assessor

A thesis describing the assignment proposal, methodology used, relevant theories, data collection and analysis, research results, conclusions, recommendations and implementation options.



1. should give the student the opportunity to define, analyse and solve a more or

less complex business problem in the area of finance and control; 2. should force the student to set up a research proposal (research component)

and carry out the research in cooperation with relevant people at an organisation;

3. should give the student the opportunity to experience his or her personal advisory qualities;

4. should result in:

research reports;

a report of the student's personal performance;

a presentation;

a critical explanation of the research findings and the research process during the oral examination;

5. should give the student a broader and more in-depth grasp of the knowledge gained at school and an opportunity to apply that knowledge and compare it with the practice;

6. should give the student the opportunity, both independently and together with relevant persons at the organisation, to identify, define, analyse and solve problems relating to the economic control cycle, flows of goods, services and information and financial transactions;

7. should teach the student to see how the various disciplines taught at school relate to one another;

8. should help the student develop or improve his or her social and communication skills, for example by working as part of a team;

9. should force the student to communicate and report for the public and for specific audiences, in spoken and written Dutch, as a proficient user of the language;

10. should help the student to develop or improve personal qualities (e.g. independence, flexibility, ability to handle uncertainty, ability to take the initiative);

11. should teach the student to reflect on his or her own conduct and to give and receive feedback.

To successfully carry out the graduation project, the student requires a number of skills: 1. the ability to recognise and describe a problem;

96

2. the ability to design and organise the research; 3. the ability to communicate with people in all layers of the organisation; 4. the ability to interview, listen, give presentations, convince, negotiate; 5. the ability to put forward solutions in cooperation with the organisation's

officers; 6. if applicable, the ability to implement the solutions once accepted. (see the

assessment aspects for the graduation project)

6 Credits 30 Study load in hours 840 hours



A Lectures


C Work placement supervision 25


E Exams







J Self-study - individually or in groups – the lecturer is not physically present



L Thesis/graduation project – the lecturer is not physically present 815




815






7 Cohesion with

other SUs

The Graduation assignment is part of the learning continuity pathway of description – analysis/diagnosis – advice. In the final semester of the FC programme a student undertakes a Graduation Assignment (GA) for an (international) company.

8 Entry

requirements

In order to participate in a Graduation Assignment that will take place in the fourth year of study, the student is required to have achieved the following standards

Start Graduation Assignment 1st semester and 2nd 2018-2019

Cluster Threshold conditions

97

C - , D-, E-, F-cluster G-cluster

≥ 120 ≥ 22.5*

*Students who chose the following study plan: C,D, E, F (Study Abroad) followed by G (classes at the HAN) can start to look for a Graduation Assignment when they have passed the following modules during the first period of the G-cluster: SC307, EG201, BP301 and PM301.


The final element of the Finance and Control programme is a Graduation assignment (GA). The graduation project should be based on a concrete problem for which an organisation requires a project-based approach. The student carries out the following activities: describe the situation, assess the situation, analyse the problem (causes/solutions) and formulate conclusions and recommendations. Students are sometimes involved in the subsequent decisions and implementation. This unit of study uses a system of integrated examination.

10 Competencies 7. social and communicative skills 8. self-directed competency


Exam code

AO302E21.5

The subject matter is different for each graduation project. The student:

Is consistent (problem > development > conclusions);

Uses study methods and presents the working method followed;

Shows essential study information in the report;

Draws his/her own conclusions, makes creative connections and recommendations;

Is able to define concepts properly (method of study);

Uses clear and correct language;

Shows a concise and comprehensible writing style;

Prepares the written report in accordance with the technical criteria (report requirements & rubrics).

AO303E21.0

The subject matter is different for each graduation project. The student will be assessed on 13 competencies:

Shows independence and takes initiative within the company;

Is able to keep to work schedule (time management);

Uses logical/efficient method of working;

Applies knowledge acquired in the company;

Shows that the assignment is thorough and reliable;

Is able to draw good (sub)conclusions;

Applies skills (discussion techniques, proper communication, implementation).

AO304E21.4

The subject matter is different for each graduation project. The student will be assessed by rubrics:

Is familiar with his/her own report;

Is able to place the report in broader context of recent developments;

Gives an adequate response to questions;

Is able to give a proper argumentation;

Is confident and is persuasive.

12 Assessment

Professional product Graduation assignment

Exam code AO302E21.5 AO303E21.0 AO304E21.4

Exam name Report Process Oral defence

Type of exam Hand-in assignment Various Oral exam

Character Individual Individual Individual

98

13


Kempen, P.M. & Keizer,J.A. (2006). Business Research Projects, a solution oriented approach.(1st edition).

Butterworth Heinemann. ISBN 9780750665735

Baarda, B. (2014). Research, This is it!, Guide to quantative and qualitative research. Groningen / Houten: Noordhoff Uitgevers. ISBN 9789001790264

Hoogveld, C. (2014). Reader 3402: FC Graduation Assignment Manual, Arnhem: Hogeschool van Arnhem en Nijmegen

Goddding, J.W., Haanstra, A., Koolmees, R., Peterman, Y., Pool, E. van der, Smith, B., Vermeulen, E., Zijlstra, L. (2011). Checklist and explanation for setting up a Plan of Approach for your Graduation Assignment (GA). Reader

SN- 3449, Hogeschool van Arnhem en Nijmegen

Weighting factor 4 4 2


≥ 5.5 ≥ 5.5 ≥ 5.5




Exam period Not applicable Not applicable Not applicable

Duration Not applicable Not applicable Not applicable


Resit period Not applicable Not applicable Not applicable

Publication exam date Not applicable Not applicable Not applicable

Exam matrix AO302E21.5


Structure 40 0 100

Content 40 0 100

Use of language-care 20 50 50

Sum 100



Independence 25 0 100

Organisation 25 0 100

Application of knowlegde and insight

25 50 50

Application of skills 25 0 100

Sum 100



Knowledge of the report

50 0 100

Fluency 50 0 100

Sum 100

99

Bogers, E.A.I. (2013). Reader 3452: Research Methodology. Reader SN- 3452, Hogeschool van Arnhem en Nijmegen


Verschuren, P & Doorewaard, H. (2010). Designing a research project. (2nd edition). The Hague: Eleven International Publishing. ISBN 9789059315723


21 Maximum number

of participants In consultation

Changes

compared to last

year

Not applicable

Date from which

the SU will no

longer be offered

and transitional

arrangement

Not applicable

Bonus credit




17 Activities Individual assignments, contact client, interviewing client and gathering information .

18 Teaching methods

The work form in this module is project based. The student works independently under the guidance of academic supervisor(s) and a company coach. The student conducts exploratory interviews and secondary research in the first month of the assignment in order to develop a detailed GA proposal and activity/time plan which should be presented and approved at a "kick-off" meeting with the company coach/expert and the academic supervisor/examiner. The student independently manages the process, and is responsible for making appointments with the supervisor and/or coach - at least once per month. Note: the GA procedures are described in the FC Graduation Assignment Manual (see ABS/FC Insite/Study Programme/Graduation)


Lecture weeks

Schedule codes

No regular classes or contact hours are scheduled for the duration of the Graduation assignment. Besides, students are offered a Research workshop at the start of their


100

Chapter 4: Details of HAN-certified minors and accompanying study units Summary of the HAN-certified minors offered by the course department. In accordance with article 3.4 paragraph 8 of the TER N/A.

101

Appendix 1: Terms and definitions for the degree statute and Student Charter (Most important terms in alphabetical order)2

The definitions of the terms used in the Student Charter and the degree statute and the

regulations contained therein are as follows:

A Abridged programme duration: the actual programme duration of a student that is shorter than

the standard scheduled duration due to exemptions gained and/or exams completed

independently of the standard learning programme.

Abridged programme: a degree programme offering that is scheduled in such a way that students

can gain their degree quicker than in the standard programme. The abridged programme is

aimed at a specific target group that is characterised by its eligibility for a set of exemptions.

Abridged teacher training programme: format of a teacher training programme for a teaching degree

to teach lower secondary education (tweede graad) with a study load of 60 credits that is open to

students who have a degree certificate from a university or university of applied sciences from a

related programme as described in the appendix for article 6a.1 of the 2000 student finance

regulations.

Academic year: the period starting on 1 September and ending on 31 August of the following year.

For HAN students whose academic year starts on 1 February, it runs from 1 February to 31

January of the following year.

Act from outside the relevant degree programme or from outside one of the degree programmes to which the relevant degree programme belongs.

Act: Higher Education and Research Act (in Dutch: Wet op het Hoger Onderwijs en Wetenschappelijk Onderwijs - WHW).

Alluris: the student information system used at HAN. Also: a meaningful, complete task carried out professionally at a certain level.

Appeal proceedings: request to declare void or change a decision by another specially appointed

body (the Examination Appeals Board).

Assessment criteria: criteria, also referred to as indicators, on which a student's performance /

action / execution / products are assessed.

Associate degree programme: a two-year CROHO-registered study programme at a university of

applied sciences resulting in the statutory Associate degree.

B

Bachelors programme at a university of applied sciences: a four-year study programme of 240 credits.

This consists of a major of no more than 210 credits and one or more minors of 30 credits each.

The major and minor together result in a Bachelors degree.

Board of examiners: as referred to in article 7.12 of the Act, a board that is set up for a degree programmes or group of degree programmes.

C

Certificate: The board of examiners issues a certificate as evidence that a student has passed a

module in the part-time or work-study degree programme.

Chair of the board of examiners: member and head of the board of examiners.

Cohort: a group of students enrolled for the first time in a degree programme for which the currently

applicable TER for the standard scheduled programme duration applies.

Collective Labour Agreement: the collective employment contract for universities of applied

sciences.

Competence: an integrated unity of knowledge and understanding, skills and attitudes. A

competence comprises the ability to adequately perform professional tasks essential to a

position or role. A competent student is able to choose the most appropriate actions and

resources in a certain context in order to perform professional tasks and achieve the intended

results.

2 As well as general terms from the degree statute, this glossary includes definitions of terms from the Teaching and

Examination Regulations (TER), the Regulations of the Board of Examiners, the Regulations of the Degree Course Committee and the Student Charter.

102

Complaints and Disputes Office: a facility provided at HAN as set out in article 7.59a of the Act.

Coordinating supervisor: the person who, at the exam location, acts on behalf of the institute board

and possibly on behalf of the chair of the board of examiners.

Coordinator: (e.g. of the propaedeutic phase, part-time or work-study programme) person who acts

as point of contact on behalf of the institute management and organiser of the relevant study

programme.

Credit: standard unit equivalent to a normative study load of 28 hours. Supervisor: a person who

supervises students at the exam location.

Curricular: relating to the curriculum.

Curriculum: the entirety of the exam programme, degree programmes offered and work placement/traineeship policies.

Cut-off: the cut-off point between results assessed as satisfactory – pass – and unsatisfactory – fail. D Deficiency: shortcoming(s) in the required prior education.

Degree programme committee: advisory body that advises the management of the relevant

department. It advises on the TER and assesses the execution and quality assurance system of

the degree programme.

Degree programme: a Bachelors or Masters programme or another CROHO-registered programme

organised by HAN that comprises a coherent set of study units as defined in article 7.3 of the

Act.

Degree format: the way in which a degree is offered, for example full-time, part-time or work-study.

Degree statute: the programme-specific part of the Student Charter. This contains information on the

structure, organisation and execution of the degree programme, the student facilities, counselling

and student coaching, the TER and the programme-specific regulations that describe students'

rights and responsibilities.

Delegation: the transfer of authority and responsibilities. The authority to make decisions in one's own

name.

Dienst Uitvoering Onderwijs (DUO): implementation organisation of the Ministry of Education, Culture

and Science consisting of the Informatie Beheer Groep (IB-Groep) and the Centrale Financiën

Instellingen (CFI).

Disputes Advisory Committee: an advisory committee for students, prospective students and external

students as specified in article 7.63a paragraph 1 of the Act. The regulations for the Examination

Appeals Board are included in the HAN Student Charter.

Domain: set field of professional activity and related degree programme content in accordance with

HAN's domain division. A domain contains one or more degree programmes.

E

Education period: period in an academic year in which education is offered. At HAN, this is a 10-week

period.

Entry assessment: also referred to as colloquium doctum. An investigation that an admissions

committee conducts into the suitability of admitting a person to the relevant programme and into

whether that person has adequate proficiency of English. The person tested must be 21 years or

older.

Entry-level competence: qualified as a starting professional practitioner as a result of meeting all the

requirements for the final assessment of the Bachelors programme that educates for that

profession, also known as starting-level competence.

Exam taken independently of the standard programme: an exam taken at the start of or during a

degree programme without the student having taken the study units offered by the department

that focus on the competences he or she believes to have mastered.

Examination Appeals Board: the examination appeals board at HAN, in accordance with article 7.60

of the Act. This board deals with appeals submitted by students against decisions made

concerning them by their department. The regulations of the Examination Appeals Board are

included in the HAN Student Charter.

Examination/exam: a test of the student's competences (knowledge, understanding, skills and attitude in conjunction with each other) as well as the assessment of the results of that examination. The exam forms part of each study unit. An exam can consist of several modular exams.

103

Examiner: the person designated by the board of examiners as defined in article 7.12 of the Act. External supervisor: an external person not employed by HAN who has the task of assessing the quality of the final assessment of a degree programme.

Exemption: a decision made by the board of examiners that the student does not have to take

exams relating to the study units that focus on competences which, in the opinion of the board

of examiners, the student has sufficiently mastered.

Exit qualifications: well-defined outcomes regarding the knowledge, understanding and skills a

student must have acquired by the end of the study programme.

Extended programme duration: the actual programme duration of a student that is longer than

the standard scheduled duration.

Extended programme: a degree programme offering for a specific target group that is scheduled

in such a way that students gain their degree later than in the standard programme.

External examiner: a person designated by the board of examiners as defined in article 7.12 of the

F Faculty board: the faculty management team

Faculty council: Participation body at HAN at faculty level (subcouncil as referred to in the HAN

participation regulations).

Faculty: Organisational unit of HAN in which institutes with related study programmes are brought

together. HAN has four faculties: Business Management and Law, Engineering, Education, and

Health and Social Studies.

Fast-track programme duration: actual programme duration of a student that is shorter than the

standard scheduled duration as a result of a heavier study load per week and/or lecture period

than the standard programme.

Fast-track programme for students with VWO diploma: a fast-track programme for students with a

VWO diploma or a diploma deemed equal to this based on a ministerial policy or the judgement

of the institute director.

Fast-track programme: an educational offering that is scheduled in such a way that the minimum

duration is shorter than the standard scheduled duration. It is aimed at a specific target group

that has demonstrable qualities and competences to take on a heavier study load per week

and/or period than in the standard programme.

Final assessment: the review of a student's achievements to see whether or not all the requirements

for a degree programme have been met and whether the student can be awarded a certificate

(known in Dutch as 'examen'), as referred to in articles 7.3 and 7.10 of the Act.

Financial Support Fund HAN: fund referred to in article 7.51 of the Act that gives financial support to

students who have experienced study delays as a result of special circumstances as set out in

the Act.

Flexible minor: a minor that a student takes at a different educational institution or compiles from

parts of minors or other study units from various HAN institutes or other educational institutions.

Fraud: any acts (including plagiarism) or omissions of which those involved knew or should have

known made it partly or wholly impossible to form a correct judgement of their knowledge,

understanding or skills.

Full-time programme: a degree programme structured in such a way that the student is available

Monday to Friday to acquire the required competences.

G Graduation phase competence: a student who has successfully completed the first part of the post-

propaedeutic phase of a Bachelors programme by passing all associated exams and integrated exams.

Graduation specialisation: a specialisation within the degree programme as defined in the TER. H

HAN Emergency Fund: The emergency fund is a provision for students who find themselves in a

situation of urgent financial need that cannot be resolved in any other way.

HAN Financial Support Fund Committee: committee in accordance with article 7.51 of the Act, which

is responsible for handling applications for financial support from students who have incurred a

delay in their studies due to special circumstances as referred to in the Act.

104

HAN Services Department: an organisational unit at HAN that supports the education, policy and

management processes at HAN.

HAN website: the internet pages of HAN which can be accessed via the homepage

www.han.nl. HAN-SIS: the former student information system at HAN.

HAN: HAN University of Applied Sciences

HAN's Executive Board: the institutional board at HAN.

Honours programme: a specialisation or differentiation programme for students who are capable of

and want to do more than what is offered in the standard study programme. Taking an honours

programme involves an extended study load of 22.5 credits or more. An honours programme

allows students to gain extra credits in addition to the 210 credits of the major and the 30 credits

of the standard minor. I

IB-groep: Information Management Group, an administrative body that works on the instructions of

the Dutch Minister of Education, Culture and Science (part of DUO).

Institute: organisational unit within a faculty that comprises one or more degree

courses. Institute management: the management of an institute at HAN.

Intake assessment: method of establishing the starting level of competences for external students.

Integrated exam: an exam in which students demonstrate that they understand the mutual

cohesion of the professional tasks (and the related study units) and can perform them in

practical situations.

International Diploma Supplement: English-language document that complies with international

agreements and contains the following information: a specification of the obtained degree,

concise information about the course content, the appraisal system and the obtained grades and

credits. It also contains concise information about HAN and the educational system in the

Netherlands.

Irregularity: any action or omission in a situation in which a student either intentionally or

unintentionally, by one or more unauthorised activities or omissions, gives a false impression of

his or her knowledge, understanding, skills or competences. Fraud also falls under the definition

of an irregularity. J Joint assembly: assembly that comes together to discuss common points of the degree programme

committees belonging to an institute. L

Learning resource: resource that students can use to develop their competences, for example:

lecture, tutorial, project, literature (hard copy or digital), individual assignment, work placement,

etc.

Learning track: track that students follow to acquire the competences that belong to the degree

programme they are taking.

Lecturer: someone appointed at HAN to carry out teaching tasks. M

Main phase competence: a student who has successfully completed the propaedeutic phase by

meeting all the requirements of the propaedeutic certificate.

Major: the main specialisation of the Bachelor programme in which the student develops his or her

professional competences. A major consists of a maximum of 210 credits, including the

propaedeutic phase.

Management of HAN Services Department: director of the HAN Services Department. Managing Committee of the board of examiners: the committee referred to in article 4.3 of the

Regulations of the Board of Examiners.

Mandate: the transfer of authority without transferring the responsibility. The authority to take decisions

in someone else's name.

Masters programme at a university of applied sciences: a study programme for which at least a related

Bachelors degree from a university of applied sciences is required for admission. The study

programme consists of at least 60 credits and leads to the qualification of a Masters degree.

http://www.han.nl/

105

Minor: part of the post-propaedeutic phase of the Bachelors programme aimed at specialising or

broadening the programme. The minor has a study load of 30 credits and is either a certified

HAN minor or a flexible minor.

Module: A module is an internally coherent and to some extent independent part of the propaedeutic

or post-propaedeutic phase of the part-time and work-study degree programme that is aimed at a

realistic cluster of qualifications derived from professional practice. N

Nominal duration of the degree programme: see standard scheduled duration. Nuffic: Netherlands Universities' Foundation for International Cooperation, or: a Dutch non-profit

service-oriented organisation and expertise centre in the field of internationally oriented education that is located in The Hague. Nuffic also devotes particular attention to students and educational institutes in developing countries and to decreasing the knowledge gap between countries.

NVAO: Dutch-Flemish accreditation organisation: a public bi-national institution established by treaty

between the Netherlands and Flanders that guarantees the quality of higher professional

education in both regions by means of e.g. the assessment of study programmes and providing a

quality mark.

O Objection procedure: request to the Disputes Advisory Committee to reconsider a decision or

ruling.

Official secretary: a staff member on a committee who carries out preparatory and administrative

work. He or she is a non-voting member of this committee.

Oral exam: an exam by means of a conversation between the examiner(s) and the student.

P

Participation disputes committee: the disputes committee as referred to in article 10.26 of the Act. Part-time programme: a programme that is structured in such a way that the student has part of

the week available to acquire the required competences elsewhere.

Portfolio: digital storage place for files/documents that show a student's individual development (learning process) and achieved level (learning products, evidence of acquired competences and mastery of professional tasks). The portfolio functions as a personal learning archive and is a means of interaction between the student and the department about planning, the student's development and performance. It often also functions as a means of assessment.

Post-propaedeutic phase: main phase (i.e. the part of the degree programme that follows the propaedeutic phase).

Presentation part of the portfolio: part of the portfolio containing evidence of competences for

professional tasks for the purpose of an exam or integrated exam.

Privilege: the right of confidential counsellors and members of the Complaints Committee for

Unacceptable Behaviour and the Appeals Board to withdraw if they could otherwise not

sufficiently guarantee their impartiality.

Professional advisory committee: experts from the professional field of a degree programme who

advise the department on the content, final level and quality of the degree programme, with the

aim of linking the curriculum to the professional field. They also monitor the examination of the

exit level of the degree programme.

Professional product: the result of a professional task. Professional task: a meaningful, complete task as carried out in all its complexity in practice by a

professional practitioner (expert). Professional task: building block of the curriculum. This usually applies to multiple competences. Propaedeutic phase: first phase of the Bachelors or Associate degree programme with a study

load of 60 credits.

R Recognition of Prior Learning (RPL) (Erkennen van Verworven Competencies, EVC): recognition of

competences acquired through work experience or education, both prior to and after the start of

the degree programme. RPLs are determined by means of intake assessments and may lead to

exemptions from one or more exams for the study units in which these competences are the key

components.

106

S

Secretary to the board of examiners: the member of the board of examiners who together with the

chair handles the day-to-day affairs of the board of examiners.

SLH: Study load in hours. Standard scheduled duration: the minimum duration of a degree programme based on the actual

scheduling of the programme components, also known as the nominal duration. Student Administration Office: the part of the Student Affairs service unit of the HAN Services

Department that handles the back-office administration of application, enrolment and dis-

enrolment matters.

Student Affairs: service unit of the HAN Services Department that provides services to students and

staff that are related to HAN students, such as room reservations and timetables.

Student Charter: The charter in which the rights and responsibilities of students are outlined. It

consists of two parts: 1. the institution-specific, HAN-wide part: this contains rights and

responsibilities of the student under the Higher Education and Research Act and an overview of

regulations that aim to protect those rights. In practice, part 1 is called the Student Charter. 2.

The programme-specific part: See the degree statute for more information.

Student Information System (SIS): A system in which students can consult their results and study

contract online.

Student: person enrolled as a student in a degree programme at HAN to take classes and/or take

the exams and final assessments of that degree programme.

Study advice: advice to students by the department about the internal or external continuation of

their studies. Given by the end of their first year of enrolment in the propaedeutic phase.

Student coach: the staff member assigned to tutor one or more students in matters relating to the

progress of those students' studies.

Student coaching: activities related to coaching students during their studies with a focus on

achieving results. The emphasis is on the students' individual progress in their programme.

Study load in hours (SLH): unit of 60 minutes spent on study. The size of the study units is expressed

in study load in hours. In addition, one credit stands for a study load of 28 hours.

Study unit: basic unit of education at HAN.

Substitution: the right of a complainant or defendant to claim – on the basis of facts and/or circumstances – that an impartial ruling of a member or chair of the Complaints or Appeals Committee has been hampered, with the aim of having this member or chair replaced.

Supervisory board: the supervisory board of HAN University of Applied Sciences. T Talent programme: a specialisation or differentiation programme for students who are capable of and

want to do more than what is offered in the standard study programme. Taking a talent programme involves an extended study load of 22.5 credits or more. A talent programme allows students to gain extra credits in addition to the 210 credits of the major and the 30 credits of the standard minor.

Teaching and examination regulations (TER): regulations referred to in article 7.13 of the Act and

part of the programme-specific part of the Student Charter.

Timeslot: form of scheduling where particular times are reserved for particular activities within a

period.

U University of Applied Sciences: HAN University of Applied Sciences (HAN).

Unsuitability: the authority of the Executive Board to decide in special cases, on advice from the

board of examiners and after careful consideration of the relevant interests, to reject a student

for an indefinite period and to end or refuse his or her enrolment based on this if that student

by his or her behaviour or statements has shown him or herself unsuitable to work in one or

more professions for which he or she is being educated, or to carry out the practical

preparation for that profession. W

Work field advisory committee: see professional advisory committee.

Work placement agreement: agreement between HAN, a student and a company or organisation with regard to the practice of a profession in the context of a work-study programme as defined in article 7.7 paragraph 5 of the Act.

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Work placement: off-campus learning arrangement (and learning resource) that contributes to

acquiring professional competences.

Working day: any day other than Saturday, Sunday, an official holiday or a holiday in accordance with the HAN academic calendar (see degree statute).

Work-study programme: degree programme in which competences are developed through on- and

off-campus work/learning situations and which is structured such that tuition is alternated with one

or more periods in which the student practises his or her profession in relation to the study

programme. The part of the work-study programme involving tuition is referred to as the

educational part.

degree statute part 3: description of the education · 7/5/2018 · be degree is finance &...

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