Overview 

The aims of this qualification are to develop knowledge, skills and understanding in a progressive range of subject areas from Level 4 through to Level 5, offering learners an integrated pathway of learning through skills pertinent to junior management roles to those more relevant to middle management roles (eg business adviser, sales consultant, market researcher, market research analyst, business development manager, account manager, departmental manager, practice manager, customer service manager, personal assistant, improvement specialist) and progressing in higher education. The
qualification also focuses on the development of those study and transferable skills necessary for
learners to develop and grow both personally and in the working environment.

The ATHE Level 3 Diploma in Health and Social Care is a 60-credit qualification and is the equivalent level to an A Level or Access to HE qualification. It has been designed for learners who wish to progress to a health and social care degree but may not have the traditional entry qualifications usually required.

The objective of the OTHM Level 3 Diploma in Business Studies qualification is to provide learners with an in depth understanding of the operations and structure of businesses. Successful completion of this qualification will equip learners with the underpinning knowledge and skills required to succeed in employment or further studies.

The objective of the OTHM Level 5 Diploma in Business Management qualification is to provide learners with an excellent foundation for a career in a range of organisations. It is designed to ensure that each learner is ‘business ready’: a confident, independent thinker with a detailed knowledge of business and management and equipped with the skills to adapt rapidly to change.

The unit will ensure that students are able to examine corporate reporting from a number of perspectives, i.e. the preparer of corporate reports and from the perspective of a variety of different stakeholders such as finance providers. On completion of the unit, students will also be proficient in the assessment and evaluation of the reporting decisions made by management and their
implications for a range of stakeholders and entities. The unit also explores the professional and ethical responsibilities of the accountant to these stakeholders.

The unit requires students to have a cohesive understanding of the International Accounting Standards Board’s (IASB) Conceptual Framework for Financial Reporting and to use the Framework as a basis for judgement in applying International Financial Reporting Standards in corporate reports. While studying this unit, the student will consider both the principles and practices of International Financial Reporting Standards (IFRS) and uses these principles as a basis for the preparation of the financial statements of single entities and groups. By reflecting on the usefulness of corporate reports to stakeholders including developments in narrative reporting such as Integrated Reporting, students will be able to discuss the nature of the information that would help various stakeholders.

The aim of this unit is to provide learners with an understanding of the concept of assurance. Learners will consider the responsibilities of different stakeholders when completing assurance engagements and will gain an understanding of internal controls and their importance in assurance engagements as well as gain a practical understanding of how to gather the required evidence for all assurance activities.

The unit aim is to develop the financial management skills for those who manage or seek to manage the performance, risk and financial decision- making needs of small and medium enterprises (SMEs), and small and medium practices (SMPs).
The unit will give an understanding, application and analysis of the funding and management of capital within an organisation. In particular it will focus on the management and evaluation of investment appraisal decisions. Organisational performance and recommendations for its improvement and growth will also be analysed.

 Learners will be able to apply investment appraisal techniques to investment decisions and make recommendations. They will also be able to use valuation models and cost of capital models to determine the value of an organisation and its capital structure cost and manage foreign exchange risk, credit and gearing. They will be able to apply techniques to evaluate and make recommendations for the management of performance, resources, capital structure and risk.

Pearson BTEC Higher National qualifications in Business - The purpose of Pearson BTEC Higher Nationals in Business is to develop students as independent-thinking professionals who can meet the demands of business employers and adapt to a constantly changing world. The qualifications aim to widen access to higher education and improve the career prospects of those who take them.