MA (Hons) Accountancy Bachelor's degree at the University of Aberdeen

This course introduces the theoretical and contextual foundation of accounting. It does not involve any technical aspects of accounting or bookkeeping but provides an introduction to the political, economic, institutional, professional and managerial context of accounting. The main content includes: Socio-political and economic mechanisms of accountability; theories of accountability. Constitution of organisations and the role of accounting within organisations. Constitution of accounting as a b

This course is an introductory course in microeconomics where we study the decision making of individual actors (consumers, employees, firms, governments, etc.) in an economy. Actors must make decisions about behaviours because they face scarce resources, but often they find that trading with other actors in markets can increase the wellbeing of all parties. This course models and examines the nature of these interactions, highlighting when they work well and when they fail to increase wellbeing

This foundation course in finance, risk and investment is the requisite for several degree programmes and for level 2 real estate and finance courses. The module considers the nature and operation of investment markets, focusing on three asset classes; shares, bonds and real estate. It looks at the characteristics of these investment options in terms of their risks and returns. The module introduces basic financial mathematics: time value of money, calculation of present values and investment ra

This is an introduction to accounting which aims to provide an understanding of how organisations – particularly small and medium sized businesses – capture, create and use accounting information both to guide their activities internally within the management function and to communicate their financial performance and position to external users of the accounts. This course allows students to develop practical and analytical skills through a problem-solving approach to accounting-related aspects

This course is an introductory course in macroeconomics where we study the behaviour of the economy as a whole. Whereas microeconomics focuses on individual markets, macroeconomics addresses the "big issues" such as unemployment, inflation, economic growth, and financial crises. Macroeconomics is a lively subject, full of discussion and debate, as economists and policymakers take different views on macroeconomic issues, their causes and appropriate policy responses. Issues such as: Is the econom

This course, which is prescribed for level 1 undergraduate students and articulating students who are in their first year at the University, is studied entirely online, takes approximately 2-3 hours to complete and can be taken in one sitting, or spread across the first 4 weeks of term. Topics include University orientation overview, equality & diversity, MySkills, health, safety and cyber security, and academic integrity.

This compulsory evaluation is designed to find out if your academic writing is of a sufficient standard to enable you to succeed at university and, if you need it, to provide support to improve. It is completed on-line via MyAberdeen with clear instructions to guide you through it. If you pass the evaluation at the first assessment it will not take much of your time. If you do not, you will be provided with resources to help you improve. This evaluation does not carry credits but if you do not c

This course extends the operational tools and techniques introduced in level 1 Accountancy courses. It develops more complex problem-solving techniques in the planning, control and decision-making process. It shows how quantitative methods and analytical techniques can be applied in management accounting solutions to management problems. It also emphasises the diverse industrial, commercial and not-for-profit settings in which management accountants work. It seeks to develop in students an under

The main aim of this course is to develop a sound understanding of fundamental principles underlying the theory and practice of finance, thereby providing a strong basis for further study of advanced finance theory and cognate disciplines. The course introduces students to important concepts in finance: principles of assets pricing, concept of risk and return, theory of interest rates and pricing fixed income securities, evaluation of investment project with a focus on embedded real options. It

The objective of FA2 is to build upon material introduced in first year in order to develop students' technical skills in financial statement preparation. Students will gain an appreciation of the regulatory framework for financial reporting. They will examine the usefulness of financial statement information, by looking at the form and content of accounts produced by public limited companies. Students will explore how to account for basic transactions through the implementation of current accou

This course aims to provide students with an understanding of statistical concepts and methods relevant to accounting, management, finance, real estate and economics. The course is intended to enable students i) To understand the principles of descriptive statistics, index construction, statistical inference, correlation, regression and time series analysis ii) To apply statistical techniques to the analysis of accounting, business and economic issues and interpret findings iii) To identify impo

This course is designed to provide non-LLB students with an understanding of the main issues in business law. Topics will cover elements of the Scottish law and legal system concerning Company Law, Partnership, Employment Law, Agency, Contract Law, Delict, Bribery Act and Intellectual Property Law.

This course, which is designed for level 2 students and above, is studied entirely online. Topics include career planning, finding work experience and articulating your skills and experiences in applications and interviews. The course takes approximately 5-6 hours to complete and can be taken in one sitting, or spread across a number of weeks.

This course builds upon AC2530 Financial Accounting 2. The aim is to further develop practical and analytical accounting skills through the knowledge and understanding of controversial financial accounting and reporting issues, facilitating the ability to critically appraise current financial and non-financial reporting practice.

Building upon the material in Management Accounting 2, the course examines in greater detail behavioural, managerial, and strategic aspects of management accounting and management control. The course content includes management accounting issues pertaining to: Strategic management accounting Operational management issues including quality management Performance evaluation and management systems Management control systems, and Advance decision making techniques such as decision-trees, learning cu

This course aims to develop the students' knowledge, understanding and critical awareness of the audit techniques, judgements and practical skills associated with a financial statement audit. The context of the course reflects both the UK and International legal, regulatory and ethical framework. The course forms an introduction to the 4th year Audit Theory and Evolution course which goes on to explore the historical context and current professional, regulatory, ethical and societal challenges a

The aim of this course is to provide knowledge and understanding of the UK tax system and its administration. Students will gain an appreciation of direct taxes payable on income, profits, and other gains by both individuals and by corporations, and indirect taxes on spending. Knowledge application of the different taxes within the UK taxation system will be achieved by solving tax problems and computing tax liabilities.