Teaching and assessment for Accountancy BAcc (Hons)

This module looks at organisations and their internal and external environments. You will be introduced to management and marketing, corporate governance and ethics, and human resources.

The financial environment will be covered including finance strategies and sources of finance, financial analysis, and personal finance.

This module explains how an organisation uses, develops and implements information technology and systems. It focuses on the impact of technology on the accounting function and profession.

Accountants prepare, use and communicate information that enables both themselves and others to make critical business decisions. Some of that information will be used for internal business decision-making.

As such, accountants must understand how basic accounting information is compiled. This module will then focuses on how that material is managed.

This module introduces you to the tools used to analyse how an economy works.

You will develop the skills necessary to explain and understand many economic, social, and political issues, such as inflation, environmental regulation, and policies concerning unemployment.

The module focuses on the theoretical framework and regulatory background of financial reporting and the accounting treatment of particular transactions.

You will also prepare and analyse single-entity financial statements.

This module gives understanding of how an organisation develops and implements strategy, including technological developments and ethical implications.

It will also introduce current thinking and developments in applying technology to all aspects of modern finance, and particularly to Accounting Information Systems.

It will also develop analytical thinking and IT skills.

This module considers various aspects of Company Law, the Law of Partnership, Delict, Contract, and some Employment Laws.

It also examines different forms of commercial relationships/transactions and their common legal problems. Specifically, you are required to understand how to formulate solutions to these legal challenges.

Understanding management accounting techniques is key in the operation of a business. The goal of management accounting is to provide accurate financial information for effective planning, control, and decision-making by managers.

This module highlights the role of management accountants to help senior executives make decisions and exercise control over operations.

Understanding management accounting techniques is key in the operation of a business. The goal of management accounting is to provide accurate financial information for effective planning, control, and decision-making by managers.

This module highlights the role of management accountants to help senior executives make decisions and exercise control over operations.

An introduction to the decisions made by a financial manager, such as investment decisions, risk analysis, working capital management based on financial data and using spreadsheet packages such as Excel. 

This module introduces you to different goals of the firm and many key theories in financial management.

Theories include modern portfolio theory, the Capital Asset Pricing Model, the Efficient Markets Hypothesis, dividend theory, and capital structure theory.

It considers project risk management and how investment decisions are made in practice.

You will learn about advanced decision making techniques, performance measurements including the balanced scorecard, strategic management accounting, and cost management within organisations. 

Auditing examines financial information, records, statements, transactions, and processes to ensure their accuracy, fairness, and compliance with the Companies Act.

This module deals with personal taxation aspects of the UK tax system. It considers the most common forms of income for most UK and Scottish individuals, namely income from employment and self-employment. This module aims to enable students to calculate their income tax liability.

The module aims to provide students with an overview of the development and contribution of the variety of theoretical perspectives that inform the practices of accounting and our understanding of its place within society.

Learn about investing across borders, the history and current operation of multinationals, the role of corporate treasurers and the wider economic environment.

Explore the topics of exchange rates, interest rates, markets and political risk.

This module will introduce you to the research process and the key steps involved in undertaking a project. As well as the main quantitative and qualitative methods used in accounting and finance research, you will also learn about the importance of assumptions, theory and literature in research design.

You will learn how to analyse the financial statements of companies and use financial statement data to forecast financial distress, predict risk and estimate future earnings.

The financial statements of not-for-profits and banks will also be analysed in order to assess these organisations' performances.

For your dissertation you research and write a 10,000 word piece of work.

It gives you the chance to develop skills for employment as well as considering future postgraduate study to develop the topic.

Taxation is the process by which governments impose financial charges on individuals, businesses, and entities within the UK.

Learn about the principles of Capital Gains Tax (CGT), Inheritance Tax (IHT), Corporation Tax (CT), Scottish taxes, UK tax planning and ethics, relevant aspects of international taxation, and current tax issues.

You will learn about the importance of corporate governance in the modern world.

This includes discussion of attempts to introduce rules setting out board structure and conduct, as well as the implications of large scale failures. International comparisons of systems and outcomes are made throughout.

Investors need to decide on what shares to buy or sell when selecting securities for their investment portfolios.

This module shows the different techniques and models that can be used for share selection.

The literature on how securities should be priced and how investors appraise securities in practice is studied.

This module aims to provide an understanding of accounting and accountability issues in the public and not-for-profit sectors.

Contemporary Issues in International Reporting refer to current challenges and trends faced by businesses in presenting accurate and transparent financial information across borders. This module complements others in your 4th year to give a wider understanding of the world of accounting.

The module looks at issues associated with corporate restructuring events such as mergers and acquisitions (M&A), buyouts, and strategic alliances.

These events are some of the most important in the growth and development of a business.

You will learn about the techniques used to value the assets that are traded in modern markets and included in investors' portfolios.

You will also learn about the way in which behavioural finance thinking can help in predicting and understanding investors' portfolio decision-making.

Develop a deeper understanding of audit, assurance, and ethics by considering issues in an international and national context.

Get a thorough understanding of contemporary assurance and ethical accounting concerns by considering current topics.