# Module
**Source**: https://www.ncl.ac.uk/postgraduate/degrees/module/?code=NBS8135
**Parent**: https://www.ncl.ac.uk/postgraduate/degrees/5156f/
[Postgraduate Study](https://www.ncl.ac.uk/postgraduate/)
- [Careers](https://www.ncl.ac.uk/careers/)
- [Library](https://www.ncl.ac.uk/library/)
- [Current Students](https://www.ncl.ac.uk/students/)
- [Staff](https://www.ncl.ac.uk/staffandstudents/)
- [News & Press](https://www.ncl.ac.uk/press/)
- [Events](https://www.ncl.ac.uk/university-events/)
- [Contact](https://www.ncl.ac.uk/who-we-are/contact/)
[Logo](https://www.ncl.ac.uk/ "Newcastle University")
Postgraduate Study
- [Who we Are](https://www.ncl.ac.uk/who-we-are/)
[Who we Are](https://www.ncl.ac.uk/who-we-are/)
- [Excellence and impact](https://www.ncl.ac.uk/who-we-are/excellence-impact/)
- [Research Excellence](https://www.ncl.ac.uk/who-we-are/excellence-impact/research-excellence/)
- [Teaching and Student Experience](https://www.ncl.ac.uk/who-we-are/excellence-impact/teaching-and-experience/)
- [Graduate Employability](https://www.ncl.ac.uk/who-we-are/excellence-impact/employability/)
- [League Tables and Rankings](https://www.ncl.ac.uk/who-we-are/excellence-impact/rankings/)
- [Our Strengths](https://www.ncl.ac.uk/who-we-are/excellence-impact/strengths/)
- [Engagement and Place](https://www.ncl.ac.uk/who-we-are/excellence-impact/engagement/)
- [Research Strategy](https://www.ncl.ac.uk/who-we-are/excellence-impact/research-strategy/)
- [Education Strategy](https://www.ncl.ac.uk/who-we-are/excellence-impact/education-strategy/)
- [Social and Environmental Justice](https://www.ncl.ac.uk/who-we-are/social-environmental-justice/)
- [Social Justice](https://www.ncl.ac.uk/who-we-are/social-environmental-justice/social-justice/)
- [Sustainability](https://www.ncl.ac.uk/sustainability/)
- [University of Sanctuary](https://www.ncl.ac.uk/who-we-are/social-environmental-justice/sanctuary/)
- [Our Campuses](https://www.ncl.ac.uk/who-we-are/our-campuses/)
- [Faculties, Schools and Research Units](https://www.ncl.ac.uk/who-we-are/our-campuses/faculties-schools-research/)
- [Newcastle Campus](https://www.ncl.ac.uk/who-we-are/our-campuses/newcastle-campus/)
- [NUMed Malaysia](https://www.ncl.ac.uk/numed/)
- [Singapore Campus](https://www.ncl.ac.uk/singapore/)
- [Our People](https://www.ncl.ac.uk/who-we-are/people/)
- [Global](https://www.ncl.ac.uk/global/)
- [Structure and Governance](https://www.ncl.ac.uk/who-we-are/structure/)
- [Transparency](https://www.ncl.ac.uk/who-we-are/structure/transparency/)
- [Office for Students Transparency Data](https://www.ncl.ac.uk/who-we-are/structure/transparency-information/)
- [Access and Participation](https://www.ncl.ac.uk/who-we-are/structure/access-and-participation/)
- [Brand Hub](https://www.ncl.ac.uk/brand-hub/)
- [Deans](https://www.ncl.ac.uk/executive/deans/)
- [Key Dates](https://www.ncl.ac.uk/study/key-dates/)
- [Our Partnerships](https://www.ncl.ac.uk/who-we-are/partnerships/)
- [History of Newcastle University](https://www.ncl.ac.uk/who-we-are/history/)
- [Contact Us](https://www.ncl.ac.uk/who-we-are/contact/)
- [Maps and Directions](https://www.ncl.ac.uk/who-we-are/contact/maps/)
- [Study with Us](https://www.ncl.ac.uk/study/)
[Study with Us](https://www.ncl.ac.uk/study/)
- [Undergraduate](https://www.ncl.ac.uk/undergraduate/)
- [Find a Degree](https://www.ncl.ac.uk/undergraduate/degrees/)
- [Subject Areas](https://www.ncl.ac.uk/undergraduate/subjects/)
- [Applications and Offers](https://www.ncl.ac.uk/undergraduate/applications-offers/)
- [Undergraduate Application Advice](https://www.ncl.ac.uk/undergraduate/applications-offers/application-advice/)
- [Step-by-Step Guide for UK Students](https://www.ncl.ac.uk/undergraduate/applications-offers/uk-students/)
- [Step-by-Step Guide for International and EU Students](https://www.ncl.ac.uk/undergraduate/applications-offers/international/)
- [Applying through UCAS](https://www.ncl.ac.uk/undergraduate/applications-offers/ucas/)
- [Entry Requirements](https://www.ncl.ac.uk/undergraduate/applications-offers/entry-requirements/)
- [A and AS Levels](https://www.ncl.ac.uk/undergraduate/applications-offers/entry-requirements/a-levels/)
- [Personal statements](https://www.ncl.ac.uk/undergraduate/applications-offers/application-advice/write-personal-statement/)
- [Application Decisions](https://www.ncl.ac.uk/undergraduate/applications-offers/decisions/)
- [Access Schemes and Pathway Programmes](https://www.ncl.ac.uk/undergraduate/applications-offers/access-schemes/)
- [PARTNERS](https://www.ncl.ac.uk/partners/)
- [Policies and Procedures](https://www.ncl.ac.uk/undergraduate/applications-offers/policies/)
- [Applicants with Disabilities](https://www.ncl.ac.uk/undergraduate/applications-offers/disabilities/)
- [Mature Applicants](#)
- [Deferred Entry](https://www.ncl.ac.uk/undergraduate/applications-offers/deferred-entry/)
- [Fees and Funding](https://www.ncl.ac.uk/undergraduate/fees-funding/)
- [Scholarships and Bursaries](https://www.ncl.ac.uk/undergraduate/fees-funding/scholarships-bursaries/)
- [Vice-Chancellor's Excellence Scholarships](https://www.ncl.ac.uk/undergraduate/fees-funding/scholarships-bursaries/vc-excellence/)
- [Vice-Chancellor’s EU Scholarships – Undergraduate](https://www.ncl.ac.uk/undergraduate/fees-funding/scholarships-bursaries/vc-undergraduate-eu/)
- [Vice-Chancellor's International Scholarships](https://www.ncl.ac.uk/undergraduate/fees-funding/scholarships-bursaries/vc-international/)
- [International Foundation Scholarships](#)
- [International Family Discounts](https://www.ncl.ac.uk/undergraduate/fees-funding/scholarships-bursaries/international-family-discounts/)
- [Opportunity Scholarships](https://www.ncl.ac.uk/undergraduate/fees-funding/scholarships-bursaries/opportunity-scholarships/)
- [Subject Scholarships](https://www.ncl.ac.uk/undergraduate/fees-funding/scholarships-bursaries/subject-scholarships/)
- [Sports Scholarships](https://www.ncl.ac.uk/sport/performance/scholarships/)
- [St Nicholas’ Educational Trust Scholarship](https://www.ncl.ac.uk/undergraduate/fees-funding/scholarships-bursaries/st-nicholas/)
- [NU Sanctuary Scholarships](https://www.ncl.ac.uk/undergraduate/fees-funding/scholarships-bursaries/sanctuary/)
- [Tuition Fees and Costs](https://www.ncl.ac.uk/undergraduate/fees-funding/tuition-fees/)
- [Additional Costs](https://www.ncl.ac.uk/undergraduate/fees-funding/tuition-fees/additional-costs/)
- [Student Loans](https://www.ncl.ac.uk/undergraduate/fees-funding/student-loans/)
- [International Student Finance](https://www.ncl.ac.uk/undergraduate/fees-funding/international-students/)
- [Global Scholarships](https://www.ncl.ac.uk/study/global-scholarships/)
- [Undergraduate Open Days](https://www.ncl.ac.uk/study/meet/undergraduate-open-day/)
- [Sign up and Discover](https://www.ncl.ac.uk/undergraduate/your-future/)
- [School and College Outreach](https://www.ncl.ac.uk/schools/)
- [Information for Parents and Supporters](https://www.ncl.ac.uk/parents/)
- [Request a Prospectus](https://www.ncl.ac.uk/study/prospectus-request/)
- [Chat to Our Students](https://www.ncl.ac.uk/study/chat-to-students/)
- [Postgraduate Taught](https://www.ncl.ac.uk/postgraduate/)
- [Find a Degree](https://www.ncl.ac.uk/postgraduate/degrees/)
- [Why Choose Newcastle?](https://www.ncl.ac.uk/postgraduate/why-newcastle/)
- [Your Study Options](https://www.ncl.ac.uk/postgraduate/flexible-study/)
- [Qualifications Explained](https://www.ncl.ac.uk/postgraduate/qualifications/)
- [Fees & Funding](https://www.ncl.ac.uk/postgraduate/fees-funding/)
- [Search for Funding](https://www.ncl.ac.uk/postgraduate/fees-funding/search-funding/)
- [Funding Your Studies](https://www.ncl.ac.uk/postgraduate/fees-funding/funding-your-study/)
- [Global Scholarships](https://www.ncl.ac.uk/study/global-scholarships/)
- [Applications & Offers](https://www.ncl.ac.uk/postgraduate/applications-offers/)
- [Application Help](https://www.ncl.ac.uk/postgraduate/applications-offers/application-help/)
- [Advice & Resources](https://www.ncl.ac.uk/postgraduate/applications-offers/advice-resources/)
- [Your Offer Guide](https://www.ncl.ac.uk/postgraduate/applications-offers/offer-guide/)
- [Postgraduate Open Days](https://www.ncl.ac.uk/postgraduate/meet-us-open-days/)
- [Chat to Our Students](https://www.ncl.ac.uk/study/chat-to-students/)
- [Postgraduate Research](https://www.ncl.ac.uk/postgraduate-research/)
- [Find a Degree](https://www.ncl.ac.uk/postgraduate/degrees/)
- [Why Choose Newcastle?](https://www.ncl.ac.uk/postgraduate/why-newcastle/)
- [Qualifications Explained](https://www.ncl.ac.uk/postgraduate/qualifications/)
- [Research at Newcastle](https://www.ncl.ac.uk/postgraduate-research/our-research/)
- [Is a PhD for me?](https://www.ncl.ac.uk/postgraduate-research/is-a-phd-for-me/)
- [Fees and Funding](https://www.ncl.ac.uk/postgraduate-research/fees-and-funding/)
- [How to Apply](https://www.ncl.ac.uk/postgraduate-research/how-to-apply/)
- [How to apply for Studentships](https://www.ncl.ac.uk/postgraduate-research/how-to-apply/studentships/)
- [How to Propose your Research](https://www.ncl.ac.uk/postgraduate-research/how-to-apply/research-proposal/)
- [How to Write a Research Proposal](https://www.ncl.ac.uk/postgraduate-research/how-to-apply/research-proposal/writing-a-proposal/)
- [Occasional Students](https://www.ncl.ac.uk/postgraduate-research/how-to-apply/occasional-students/)
- [Student Support](https://www.ncl.ac.uk/postgraduate-research/support/)
- [Careers](https://www.ncl.ac.uk/postgraduate-research/support/careers/)
- [Our Doctoral College](https://www.ncl.ac.uk/postgraduate-research/doctoral-college/)
- [Postgraduate Open Days](https://www.ncl.ac.uk/postgraduate/meet-us-open-days/)
- [Chat to Our Students](https://www.ncl.ac.uk/study/chat-to-students/)
- [Global Scholarships](https://www.ncl.ac.uk/study/global-scholarships/)
- [Distance Learning](https://www.ncl.ac.uk/study/distance-learning/)
- [Continuing Professional Development (CPD)](https://www.ncl.ac.uk/study/cpd/)
- [Why Choose Newcastle University?](https://www.ncl.ac.uk/study/why-newcastle/)
- [Our Campus](https://www.ncl.ac.uk/study/campus/)
- [Libraries](https://www.ncl.ac.uk/study/campus/library/)
- [IT](https://www.ncl.ac.uk/study/campus/it/)
- [Study Support](https://www.ncl.ac.uk/study/campus/study-support/)
- [Sport](https://www.ncl.ac.uk/sport/facilities/)
- [Campus Tours](https://www.ncl.ac.uk/study/meet/campus-tours/)
- [Student Safety](https://www.ncl.ac.uk/study/campus/student-safety/)
- [Student Life](https://www.ncl.ac.uk/study/student-life/)
- [Life in Newcastle](https://www.ncl.ac.uk/study/student-life/life-in-newcastle/)
- [City Suburbs](https://www.ncl.ac.uk/study/student-life/life-in-newcastle/city-suburbs/)
- [Sports and Fitness](https://www.ncl.ac.uk/study/student-life/life-in-newcastle/sports-fitness/)
- [Food and Drink](https://www.ncl.ac.uk/study/student-life/life-in-newcastle/food-drink/)
- [Local Services](https://www.ncl.ac.uk/study/student-life/life-in-newcastle/local-services/)
- [Things to do](https://www.ncl.ac.uk/study/student-life/life-in-newcastle/things-to-do/)
- [Our North East Region](https://www.ncl.ac.uk/study/student-life/north-east/)
- [Cost of Living](https://www.ncl.ac.uk/study/student-life/cost/)
- [Support and Wellbeing](https://www.ncl.ac.uk/wellbeing/)
- [Teaching and Learning](https://www.ncl.ac.uk/study/student-life/teaching-learning/)
- [Student Stories](https://www.ncl.ac.uk/study/student-stories/)
- [Chat to Our Students](https://www.ncl.ac.uk/study/chat-to-students/)
- [Student Blog - Belong](https://belong.ncl.ac.uk/blog)
- [Accommodation](https://www.ncl.ac.uk/accommodation/)
- [Our Accommodation](https://www.ncl.ac.uk/accommodation/university/)
- [Accommodation Types](https://www.ncl.ac.uk/accommodation/university/types/)
- [Types of Rooms](https://www.ncl.ac.uk/accommodation/university/types/our-rooms/)
- [Accessible accommodation](https://www.ncl.ac.uk/accommodation/university/accessible-accommodation/)
- [Staff and Visitors](https://www.ncl.ac.uk/accommodation/university/staff-and-visitors/)
- [Bedrooms we offer](https://www.ncl.ac.uk/accommodation/university/staff-and-visitors/bedrooms-we-offer/)
- [Booking](https://www.ncl.ac.uk/accommodation/university/staff-and-visitors/booking-staff/)
- [Applying for Accommodation](https://www.ncl.ac.uk/accommodation/applying-for-accommodation/)
- [Accommodation Guarantee](https://www.ncl.ac.uk/accommodation/applying-for-accommodation/accommodation-guarantee/)
- [Applying for Undergraduate Accommodation](https://www.ncl.ac.uk/accommodation/applying-for-accommodation/applying-for-undergraduate-accommodation/)
- [Applying for Postgraduate Accommodation](https://www.ncl.ac.uk/accommodation/applying-for-accommodation/applying-for-postgraduate-accommodation/)
- [Applying for Accessible Accommodation](https://www.ncl.ac.uk/accommodation/applying-for-accommodation/applying-for-accessible-accommodation/)
- [Part Year Student Accommodation](https://www.ncl.ac.uk/accommodation/applying-for-accommodation/part-year-student-accommodation/)
- [Clearing and Insurance](https://www.ncl.ac.uk/accommodation/applying-for-accommodation/clearing/)
- [Living with Us](https://www.ncl.ac.uk/accommodation/living-with-us/)
- [Safety and Security](https://www.ncl.ac.uk/accommodation/living-with-us/safety-and-security/)
- [Moving In](https://www.ncl.ac.uk/accommodation/living-with-us/moving-in/)
- [Leaving Us](https://www.ncl.ac.uk/accommodation/living-with-us/leaving-us/)
- [Returning Next Year](https://www.ncl.ac.uk/accommodation/living-with-us/leaving-us/returning-next-year/)
- [Extending Your Stay](https://www.ncl.ac.uk/accommodation/living-with-us/leaving-us/extending-your-stay/)
- [Room Changes](https://www.ncl.ac.uk/accommodation/living-with-us/room-changes/)
- [Current Residents](https://www.ncl.ac.uk/accommodation/living-with-us/current-residents/)
- [Insurance](https://www.ncl.ac.uk/accommodation/living-with-us/current-residents/insurance/)
- [Parking & Bicycle Storage](https://www.ncl.ac.uk/accommodation/living-with-us/current-residents/parking-bicycle-storage/)
- [Post and Parcels](https://www.ncl.ac.uk/accommodation/living-with-us/current-residents/post-and-parcels/)
- [Guest Visitors and Going Away](https://www.ncl.ac.uk/accommodation/living-with-us/current-residents/visitors-and-going-away/)
- [Energy & Recycling](https://www.ncl.ac.uk/accommodation/living-with-us/current-residents/energy-and-recycling/)
- [ResLife](https://www.ncl.ac.uk/accommodation/living-with-us/student-experience/reslife/)
- [ResLife Find a Flatmate](https://www.ncl.ac.uk/accommodation/living-with-us/student-experience/find-a-flatmate/)
- [Your ResLife Team](https://www.ncl.ac.uk/accommodation/living-with-us/student-experience/reslife/)
- [Student Support](https://www.ncl.ac.uk/accommodation/living-with-us/)
- [Policies](https://www.ncl.ac.uk/accommodation/living-with-us/policy/)
- [Accommodation Payments](https://www.ncl.ac.uk/accommodation/payments/)
- [Payment Methods](https://www.ncl.ac.uk/accommodation/payments/payment-methods/)
- [Payment Schedules](https://www.ncl.ac.uk/accommodation/payments/payment-schedules/)
- [Managed Partnerships](https://www.ncl.ac.uk/accommodation/payments/managed-partnerships/)
- [Rent Adjustments](https://www.ncl.ac.uk/accommodation/payments/rent-adjustments/)
- [Contact Us](https://www.ncl.ac.uk/accommodation/contact-us/)
- [Student Village Receptions](https://www.ncl.ac.uk/accommodation/contact-us/-student-village-receptions/)
- [Your Accommodation Team](https://www.ncl.ac.uk/accommodation/contact-us/accommodation-team/)
- [Report a Fault](https://www.ncl.ac.uk/accommodation/contact-us/report-fault/)
- [Feedback and Complaints](https://www.ncl.ac.uk/accommodation/contact-us/feedback-complaints/)
- [Internet Connection](https://www.ncl.ac.uk/accommodation/contact-us/internet-connection/)
- [Your Future](https://www.ncl.ac.uk/study/your-future/)
- [Work Placements](https://www.ncl.ac.uk/study/your-future/work-placement/)
- [Careers Service](https://www.ncl.ac.uk/careers/)
- [About the Careers Service](https://www.ncl.ac.uk/careers/about/)
- [Careers Service Events](https://www.ncl.ac.uk/careers/events/)
- [Work for Yourself](https://www.ncl.ac.uk/careers/startup/)
- [Career Planning](https://www.ncl.ac.uk/careers/explore-your-options/career-planning/)
- [Careers Modules](https://www.ncl.ac.uk/careers/skills-and-experience/career-modules/)
- [Making Applications](https://www.ncl.ac.uk/careers/making-applications/)
- [Interviews, Tests & Assessment Centres](https://www.ncl.ac.uk/careers/making-applications/interviews-assessments/)
- [Internships, Placements & Shadowing](https://www.ncl.ac.uk/careers/skills-and-experience/internships-placements-shadowing/)
- [Finding Jobs](https://www.ncl.ac.uk/careers/find-jobs/)
- [Handling Job Offers](https://www.ncl.ac.uk/careers/making-applications/job-offers/)
- [Researching Employers](https://www.ncl.ac.uk/careers/find-jobs/researching-employers/)
- [Making Contacts](https://www.ncl.ac.uk/careers/explore-your-options/making-contacts/)
- [Further Study](https://www.ncl.ac.uk/careers/explore-your-options/further-study/)
- [Awards, Competitions & Project Funding](https://www.ncl.ac.uk/careers/skills-and-experience/awards-competitions-funding/)
- [Volunteering](https://www.ncl.ac.uk/careers/skills-and-experience/volunteering/)
- [Boost Your CV](https://www.ncl.ac.uk/study/your-future/boost-your-cv/)
- [Defence Technical Undergraduate Scheme (DTUS)](#)
- [Meet Us](https://www.ncl.ac.uk/study/meet/)
- [Getting Here](https://www.ncl.ac.uk/study/meet/travel/)
- [Undergraduate Open Days](https://www.ncl.ac.uk/study/meet/undergraduate-open-day/)
- [Undergraduate Virtual Event](#)
- [Undergraduate Offer Holder Days](https://www.ncl.ac.uk/study/meet/undergraduate-offer-holders/)
- [Undergraduate Pop Up Event London](https://www.ncl.ac.uk/study/meet/pop-up-events/)
- [Campus Tours](https://www.ncl.ac.uk/study/meet/campus-tours/)
- [Self-Guided Campus Tours](https://www.ncl.ac.uk/study/meet/self-guided/)
- [Postgraduate Open Days](https://www.ncl.ac.uk/postgraduate/meet-us-open-days/)
- [Postgraduate Schools & Supervisors](https://www.ncl.ac.uk/study/meet/schools-institutes-supervisors/)
- [International Students](https://www.ncl.ac.uk/international/)
- [Find your Country/Region](https://www.ncl.ac.uk/international/country/)
- [International Student Experience](https://www.ncl.ac.uk/international/experience/)
- [Fees and Funding](https://www.ncl.ac.uk/international/fees-funding/)
- [English Language Requirements](https://www.ncl.ac.uk/international/language/)
- [Visa and Immigration](https://www.ncl.ac.uk/student-progress/visa/)
- [Chat to Our Students](https://www.ncl.ac.uk/study/chat-to-students/)
- [International Pathway Courses](https://www.ncl.ac.uk/study/international-pathway-courses/)
- [Newcastle University International Study Centre](https://www.nclisc.com/en)
- [Student Exchange and Study Abroad](https://www.ncl.ac.uk/mobility/)
- [Request a Prospectus](https://www.ncl.ac.uk/study/prospectus-request/)
- [Key Dates](https://www.ncl.ac.uk/study/key-dates/)
- [Contact Us](https://www.ncl.ac.uk/study/contact/)
- [Your Academic Experience](https://www.ncl.ac.uk/study/experience/)
- [Our Research](https://www.ncl.ac.uk/research/)
[Our Research](https://www.ncl.ac.uk/research/)
- [Research Impact](https://www.ncl.ac.uk/research/impact/)
- [Research Strengths](https://www.ncl.ac.uk/who-we-are/excellence-impact/strengths/)
- [Centres of Research Excellence](https://www.ncl.ac.uk/who-we-are/excellence-impact/research-strategy/nucores/)
- [Centre for Ageing](https://www.ncl.ac.uk/ageing/)
- [Centre for AI Safety](https://www.ncl.ac.uk/ai-safety/)
- [Centre for Behaviour](https://www.ncl.ac.uk/behaviour/)
- [Centre for Biomedical Engineering](https://www.ncl.ac.uk/biomedical-engineering/)
- [Centre for Cancer](https://www.ncl.ac.uk/cancer/)
- [Centre for Children and Youth](https://www.ncl.ac.uk/children-youth/)
- [Centre for Climate and Environmental Resilience](https://www.ncl.ac.uk/environmental-climate-resilience/)
- [Centre for Cyber Security and Resilience](https://www.ncl.ac.uk/research/cyber-security-resilience/)
- [Centre for Data Science and AI](https://www.ncl.ac.uk/data-science-ai/)
- [Centre for Energy](https://www.ncl.ac.uk/energy/)
- [Centre for Healthier Lives](https://www.ncl.ac.uk/healthier-lives/)
- [Centre for Heritage](https://www.ncl.ac.uk/heritage/)
- [Centre for Industrial Biotechnology](https://www.ncl.ac.uk/industrial-biotechnology/)
- [Centre for Landscape](https://www.ncl.ac.uk/landscape/)
- [Centre for Mobility and Transport](https://www.ncl.ac.uk/mobility-transport/)
- [Centre for Rare Disease](https://www.ncl.ac.uk/rare-diseases/)
- [Centre for Researching Cities](https://www.ncl.ac.uk/cities/)
- [Centre for Transformative Neuroscience](https://www.ncl.ac.uk/transformative-neuroscience/)
- [Centre for Water](https://www.ncl.ac.uk/water/)
- [Research Culture](https://www.ncl.ac.uk/research/culture/)
- [Research Culture Action Plan](https://www.ncl.ac.uk/research/culture/plan/)
- [Working Together on Research Culture](https://www.ncl.ac.uk/research/culture/working-together/)
- [Doctoral College](https://www.ncl.ac.uk/doctoral-college/)
- [Global Challenges Academy](https://www.ncl.ac.uk/sustainability/global-challenges/)
- [Global Partnerships](https://www.ncl.ac.uk/sustainability/global-challenges/global-partnerships/)
- [Let's Work Together](https://www.ncl.ac.uk/sustainability/global-challenges/work-together/)
- [Research Excellence Framework (REF) 2021](https://www.ncl.ac.uk/ref-2021/)
- [Research Directory](https://www.ncl.ac.uk/research/directory/)
- [Research Governance](https://www.ncl.ac.uk/research/research-governance/)
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- Offered for Year: **2026/27**
- Module Leader(s): **Mr Donald Halliday**
- Demonstrator: **Dr Khansaa Tezeny**
- Owning School: **Newcastle University Business School**
- Teaching Location: **Newcastle City Campus**
##### Semesters
Your programme is made up of credits, the total differs on programme to programme.
| | |
| --- | --- |
| **Semester 1 Credit Value:** | 10 |
| **ECTS Credits:** | 5.0 |
| European Credit Transfer System | |
#### Aims
This module aims to enable students to:-\
\
\* acquire professional knowledge to prepare financial statements, or information for inclusion within the financial statements, for individual and group entities within the current international legal and regulatory framework\
\
\* critically analyse comparative entity performance and financial position from published financial statements and other publicly available information and make recommendations for further action while recognising that information may be incomplete\
\
\* critically use online resources to access relevant information about entities and to support the continuous development of their knowledge and understanding. \
\
The module focus is on accounting to meet external user needs. The emphasis is on interpretation and analysis, as well as the construction, of accounting information. In addition the emphasis is on a critical evaluation of underlying assumptions.
#### Outline Of Syllabus
The legal structure of organisations, particularly companies and groups of companies\
Principal and agent issues \
Users, their information needs and the content of financial statements\
The international regulatory framework for financial reporting and the efficient working of the international capital markets\
Systems of data recording – evidencing, recording and summarising transaction data, the income statement, balance sheet and cash flow statement and other primary financial statements.\
\
Preparation of Financial Statements:\
Data collection, analysis, processing and summarisation\
Accounting treatment of major items (e.g. revenue, inventory, receivables and payables, non-current assets, taxation)\
Constructing accounting statements: Income statement, balance sheet and cash flow statement\
Comprehensive Income and Changes in Equity\
The role of audit\
\
Analysis and interpretation of company financial statements including ratio analysis: \
Business performance and efficiency, including profitability and asset utilisation\
Operating segments and their contribution to overall performance\
Liquidity and working capital management\
Gearing and financial structure\
Investor ratios\
\
Analysis and interpretation of company accounts using cash flow statements:\
Operating activities\
Investing activities\
Financing activities\
\
Construction, analysis and interpretation of consolidated financial statements:\
Types of control and their implications for financial reporting\
Group financial statements including subsidiaries, associated companies and joint ventures\
Acquisition accounting and equity accounting\
Goodwill, measurement and reporting issues
#### Teaching Methods
##### Teaching Activities
| Category | Activity | Number | Length | Student Hours | Comment |
| --- | --- | --- | --- | --- | --- |
| Guided Independent Study | Assessment preparation and completion | 1 | 30:00 | 30:00 | Time for students to complete formative and summative coursework & assessments |
| Scheduled Learning And Teaching Activities | Lecture | 11 | 1:30 | 16:30 | PIP Lectures |
| Guided Independent Study | Directed research and reading | 1 | 33:00 | 33:00 | 3 hours per week |
| Scheduled Learning And Teaching Activities | Small group teaching | 3 | 1:00 | 3:00 | PIP Seminars |
| Guided Independent Study | Independent study | 1 | 17:30 | 17:30 | N/A |
| **Total** | 100:00 |
##### Teaching Rationale And Relationship
The teaching and learning activities are designed to engage students in a rich and varied collection of resources to encourage independent critical thought, discipline, engagement and continual self assessment with a view to continuous achievement of the module leaning outcomes.
#### Assessment Methods
The format of resits will be determined by the Board of Examiners
##### Exams
| Description | Length | Semester | When Set | Percentage | Comment |
| --- | --- | --- | --- | --- | --- |
| Digital Examination | 120 | 1 | A | 100 | N/A |
##### Formative Assessments
Formative Assessment is an assessment which develops your skills in being assessed, allows for you to receive feedback,
and prepares you for being assessed. However, it does not count to your final mark.
| Description | Semester | When Set | Comment |
| --- | --- | --- | --- |
| PC Examination | 1 | M | Mock exam |
| Prob solv exercises | 1 | M | Case study questions will be available (with suggested/model solutions) throughout the semester |
| PC Examination | 1 | M | Weekly tests will be available online for formative feedback. |
##### Assessment Rationale And Relationship
The formal examination tests students’ knowledge and skills outcomes in financial and management accounting, focusing on the preparation, interpretation and application of relevant information.\
\
The examination will be a mix of essay questions and objective test questions
#### Reading Lists
- [NBS8135's Reading List](http://library.ncl.ac.uk/go/readinglists/NBS8135)
#### Timetable
- Timetable Website: [www.ncl.ac.uk/timetable/](http://www.ncl.ac.uk/timetable/)
- [NBS8135's Timetable](https://crypt.ncl.ac.uk/controlpanels/timetable/students/search.php?modules=NBS8135)