BA (Hons) Accounting Bachelor's degree at the University of Stirling

This initial Accounting and Finance module provides a firm foundation on which to build further study. Assuming no prior knowledge of accounting, you will begin with an introduction to the subject, its purpose, its role and its limitations. The published accounts of every business remain the main vehicle by which it tells the outside world about its performance, solvency, cashflow and investor attractiveness. You will learn the basic language of accounting and use this knowledge to prepare examples of the two principal accounting statements. You will also examine different organisation types from sole traders through partnerships to limited companies and learn aspects of their legal, tax and

Business and Corporate Law is a specific module in the Accountancy undergraduate degree programmes, designed to achieve an exemption from the law examinations from a wide range of professional accounting institutes. In this module you’ll develop knowledge of specific legal areas relating to business, including: the formation and constitution of companies; the financing of companies; employment law; company law; insolvency. You’ll also learn the legal skills required to apply the law to various aspects of business engagement. Location/Method of Study Stirling, On Campus Stirling, On Campus/On Campus, UK Module Objectives 1. Law and the legal system2. Sources of law 1. Formation of contract2.

HeadStart is an induction module for new students joining Stirling Management School. The module will ensure that your transition into University is as smooth as it can be because we will give you the information, and tools to help. You will also have the opportunity to meet and work with your fellow students and members of staff. Activities, such as team working, communication skills and guest discussions, as well as Speed Updating (an event where you are introduced to the support services staff), will take place at the start of semester and will be supported by a dedicated Canvas page. Location/Method of Study Stirling, On Campus/On Campus, UK Additional Costs There are no additional costs

Managing personal finance is an important skill. Your grasp of it can affect your life in so many ways - from choosing the right credit card or savings account, to deciding whether to buy or rent a house. In this module you will learn how to evaluate your options in relation to personal financial planning and learn how to make informed decisions. You’ll gain an understanding of: the most important terms of financial products; how to evaluate these products for yourself; the steps needed to meet your financial targets. Using practical, real-life examples, you'll improve your knowledge and understanding of personal finance and gain critical financial life skills. Location/Method of Study Stirl

We have all heard of the term accounting. Most of us will have a view on what accounting is, or even what accounting should be. Why are there so many different names for the same thing? Well, there are always some clues in the name and Management Accounting is just one part of the whole idea of accounting (and finance) in business. As part of your introductory accounting studies, this module considers why a business needs different types of information in its management. In this module you will: learn the differences between management and other types of accounting; examine why management accounting is much more fluid in its approach to calculating information; consider some simple methods f

This module builds upon your first-year studies in Introduction to Financial Accounting (ACCU9A1) and Introduction to Management Accounting (ACCU9A2) and introduces you to the International Accounting Standards for financial reports. The purpose of the module is to prepare you for your professional accountancy exams. A prerequisite of those final professional papers is the ability to construct a set of financial statements, which would be used by readers external to the business being reported on. Through hands-on practice of some very detailed questions on accountancy practice in both the lectures and tutorials, you'll be introduced to the main rules and regulations surrounding the producti

Economics is not about money, business, or finance. At its heart, economics is the study of how people interact with each other and with their natural surroundings in producing their livelihoods, and how this changes over time. In this introductory module, you’ll learn the key concepts of economic thinking of both microeconomics and macroeconomics, including: demand, supply and markets; cost, revenue and profits of firms; GDP, inflation, unemployment and international trade; how and why economists use data. This module uses ‘Foundations of Economics’ by A. Gillespie as the main textbook. Location/Method of Study Stirling, On Campus/On Campus, UK Planet Core International Education/Internatio

Understanding finance is of paramount importance for everyone - individuals, organisations, and governments. The world of finance affects everyday life and that is why it is important to understand what influences and how financial markets function. This module will provide you with an introduction to the theory and practice of finance and more specifically, an understanding of the basic concepts underlying two major areas of business finance: the financing decision and the investment decision. You’ll explore topics including: time value of money; investment appraisal; risk and return; valuing bonds and shares; equity and debt financing. During the module, you’ll use theoretical models and r

In this module you will be analysing and interpreting financial, economic, and business data in order to understand and establish meaningful relationships between variables. You will find solutions to finance (investment), economic and business problems as well as testing theories that are at the core of finance research and investment analysis. During the module you will learn how to: calculate and interpret descriptive statistics; run and interpret the results of simple and multiple regressions using the ordinary least squares (OLS) method; assess the economic and statistical significance of your findings; understand at an introductory level the basics of time series analysis. In this modu

At the heart of your Accounting studies is the basic framework of double-entry book-keeping. Book-keeping underpins everything accountants do "out in the real world" - for checking information, making sure the right data is in the right place at the right time, and correcting things that – well – aren't correct. This is our bread and butter skillset. This is where the module ACCU9AE comes in. The aim is to introduce you to some of the issues involved in making sure that a companies’ accounting entries are correct, and that they are correctly recorded in the various accounting entry books. In both lectures and seminars practical examples are used to show how information is recorded, entered,

This module covers the key aspects of the UK tax system that apply to individuals (e.g., income tax, inheritance tax) and corporations (e.g., corporation taxes). You'll also discuss other important areas of the UK tax system such as capital gains and VAT. The successful completion of this module will allow you to gain exemptions from the examinations of a number of professional bodies including ICAS (Institute of Chartered Accountants of Scotland), CIPFA (Chartered Institute of Public Finance and Accountancy), CIMA (Chartered Institute of Management Accountants) and ACCA (Association of Chartered Certified Accountants). Location/Method of Study Stirling, On Campus/On Campus, UK Planet Core I

Finance influences every part of our lives both in the public sector, private sector and personal spheres. This module focuses upon the key financial issues facing businesses and covers issues including: the relative cost of equity and debt financing; the pricing of risk; the choice upon whether to pay dividends, or not; issues relating to short term finance and working capital, such as optimum levels of cash and inventories. In this module, as well as examining these decisions from a quantitative financial perspective, you will also consider surrounding ethical and societal implications of such decisions, which are interwoven throughout the module. You will examine how to evaluate the often

The role of management accounting is to measure, analyse and report information that is required for planning, control and decision making within the business. This module extends your knowledge and application of management accounting concepts into a practical understanding of business cost and revenue behaviour. The module builds on the foundations laid in introductory management accounting study, and focuses on the issues that arise where the basic theories are applied to business data. Important techniques you'll explore include: advanced variance analysis; target costing; regression modelling; activity-based costing; pricing; aspects of marginal costing; linear programming. The module m

This module will introduce you to the wider social, historical, interdisciplinary and critical contexts of accounting, based on themes relating to the specific research expertise of the teaching staff involved in any given year. Currently, the module focuses on sustainability – arguably the most important context of all. You’ll begin by exploring sustainability through key issues such as climate change, biodiversity and human wellbeing, as well as the social and environmental impact of economic activity. Accounting for sustainability also involves thinking differently about what we are accounting for, and who we are accounting to. To explore this, you will look at: current theories of sustai

In 2019, the value of global export trade was approximately 19 trillion US dollars, which represents a tripling from the start of the 2000s. While 88% of foreign currency transaction involved the US dollar, the majority of these dollars are traded in the UK, with 43% of global turnover. More Chinese yuan are traded in UK than anywhere else outside of Hong Kong. International finance is thus a key component of the global economy. This module will provide you with an understanding of the key areas of international finance including: the determination of exchange rates; the relation between exchange rates, interest rates and inflation rates; the nature of foreign exchange risk and its managemen

If you ask someone what financial reporting means, a standard answer would normally be "telling someone how much money a company made". But how does that money get measured? And what is allowed and (perhaps) not allowed? In this module, you'll build on your initial studies in financial accounting – both Introduction to Financial Accounting (ACCU9A1) and External Reporting (ACCU9A4) – to learn how to produce more complex sets of financial reports. As this module is accredited by the professional accounting bodies, you will study: how to construct group and consolidated accounts; the problems of calculating the fair value of a company's assets and liabilities, and how to review historic values

This is a practical module that draws together all aspects of finance, investment and economics into an applied setting. You will gain an opportunity to work as part of a team to prepare and present an investment analysis report on a real listed UK company. This module will enable you to develop skills in the interpretation and use of financial statements. The final exam focusses on company valuation where you are required to value a publicly listed company and provide an investment recommendation using publicly available information. Your activities and sub-topics may include: writing an investment analysis report on a UK quoted company based on the company financial statements and other pu

The main aim of the module is to enable you to obtain a critical understanding of the practice and function of external financial statement auditing in ensuring the accountability of organisations to interested parties. This module will introduce you to the theory and practice of auditing. You’ll explore techniques and processes that enable auditors to make judgements and conclusions about an organisation, for the benefit of interested stakeholders. You’ll explore topics including: the nature of and rationale for audits and assurance engagements; the theoretical underpinning of auditing; audit regulation and corporate governance; audit techniques and processes; audit reporting; the audit exp

This module will provide you with an opportunity to complete a significant piece of independent work on an accounting or finance topic of your choice. The most up-to-date information available on a wide range of accounting and finance-related topics will be made available to you in this class. The lectures are expected to share academic research outputs based on your own research interests. By selecting this module, you'll gain knowledge of contemporary issues in accounting and finance area as well as developing your own presentation and analytical skills. It provides a facility to enhance your learning and communication skills in the final year of your studies, as well as amplifying your an