Your first year will cover financial and management accounting, assurance, principles of taxation, business law, principles of economics, quantitative methods and business computing.
You will also find out where you will be placed with PwC in year two onwards.
Core modules
Assurance
This module will cover:
- process of assurance
- introduction to internal control (including revenue and purchases systems)
- internal audit
- audit sampling
- substantive test
- independence, objectivity and integrity
Business Finance
This module provides an introduction to the fundamental concepts of finance and will help you:
- understand that there is a relationship between the risk of an investment and the expected returns
- understand the concept of the time value of money and be able to calculate the present value of a single and multiple future cash flows
- to be able to apply NPV to project appraisal in realistic situations
- understand the fundamental ideas or portfolio theory and be able to apply the CAPM
- to be able to estimate cost of capital for equity (CAPM and dividend growth model) and bonds (market value and IRR)
Business Law
This module will cover:
- UK legal framework
- impact of EU legislation
- law of contract - essential elements, performance and remedies
- business and the law of tort
- employment law
- law in a local and global context
- agency
- legal personality; sole traders; partnerships and limited companies
- purpose and legal status of memorandum and articles
- management and the administration of a company
- insolvency
Computers in Business
This module will introduce the use of computers and IT in business today - and in particular spreadsheet modelling - via a lab based assessment and a case study group report and presentation.
Economic Principles
This module introduces you to the microeconomic theory of the market, firm and consumer, and to the nature and scope of the macroeconomic policy agenda, developing the analytical frameworks necessary for the evaluation of policy instruments. The module enables you to understand the economic arguments that underlie different views and to evaluate relevant arguments.
Topics include: market demand, supply and equilibrium; firm production and costs; market structure (perfect competition, oligopoly, monopoly); consumer theory; market failure; asymmetric information; externalities; aggregate demand; money and interest rates; aggregate supply; unemployment and inflation; balance of payments and exchange rates.
This module provides you with the opportunity to apply for CIMA accreditation in the CIMA paper: Fundamentals of Business Economics. It also provides you with the foundations to build upon in quantitative and econometric modules which provides you with the opportunity to apply for additional CIMA accreditation.
Fundamentals of Financial and Management Accounting
This module covers:
- key accounting concepts
- the impact of accounting policy selection
- the recording and collating of accounting information, including double entry bookkeeping
- preparation of financial statement from accounting data
- cost concepts and allocation of manufacturing overheads
- absorption and variable costing
- cost-volume-profit analysis
- relevant costing
- budgeting
Principles of Taxation
This module covers:
- introduction to income tax
- employment income
- national insurance contributions
- corporation tax
- trading profits and basis of assessment
- capital allowances
- capital gains tax (individuals)
- value added tax
Quantitative Methods 1B
This module covers:
- economic application of calculus
- confidence intervals
- introduction to hypothesis testing
- partial differentiation
- optimisation of two variables
- probability
- random variables
- sampling distributions
One of:
Quantitative Methods 1A
This module introduces you to:
- numbers
- algebra
- functions
- equations
- exponents
- logarithms
- descriptive statistics
- differentiation
- optimisation
- integration
Work and Society
This module explores the nature of work and society. It will look at the development of our understanding of work and society. The development of the industrial and the post-industrial society will be explored and its impact on the nature of work, organisation and management.
There will be a historical and critical review of the schools of thought and key writers. Examples of research into individual and group experiences of work, organisation and management will be discussed.
The above is a sample of the typical modules we offer but is not intended to be construed and/or relied upon as a definitive list of the modules that will be available in any given year. Modules (including methods of assessment) may change or be updated, or modules may be cancelled, over the duration of the course due to a number of reasons such as curriculum developments or staffing changes. Please refer to the
module catalogue for information on available modules. This content was last updated on Thursday 20 October 2022.
After a study block in early September on audit and assurance, you will spend September to December on placement with PwC. You will assist on real client work, applying the knowledge you have learnt earlier in the course.
Returning to your studies in January, you will take modules on tax compliance, financial accounting and reporting, and corporate finance.
Core modules
Audit and Assurance
This module provides an in depth consideration of critical aspects of an assurance engagement, including acceptance, planning, managing, concluding and reporting.
Corporate Finance
This module concentrates on the major investment and financing decisions made by managers within a firm.
Financial Accounting and Reporting I
This module will introduce the nature and purpose of financial accounting. Key accounting concepts, the impact of accounting policy selection, accounting standards and the recording and collating of accounting information will be presented. Financial statements will be developed via double entry bookkeeping from accounting data.
Tax Compliance
This module will develop your understanding of:
- income tax
- inheritance tax
- national insurance contributions
- corporation tax
- capital gains tax (individuals)
- value added tax and stamp taxes
- ethics and law
Plus a paid work placement with PwC from September to December.
The above is a sample of the typical modules we offer but is not intended to be construed and/or relied upon as a definitive list of the modules that will be available in any given year. Modules (including methods of assessment) may change or be updated, or modules may be cancelled, over the duration of the course due to a number of reasons such as curriculum developments or staffing changes. Please refer to the
module catalogue for information on available modules. This content was last updated on
You will start year three by undertaking another block of study in early September on financial accounting and reporting.
Following this, you will spend September to December on placement, where you will take on more complex work before returning to your studies in January.
Core modules
Business Planning: Taxation
The module covers:
- ethics
- income tax and NIC
- employee remuneration
- unincorporated businesses
- capital gains tax
- capital gains tax reliefs
- inheritance tax
- personal tax - international aspects
- the taxation of trusts
- corporation tax for a single company
- raising finance
- corporation tax losses
- anti-avoidance
- group relief and consortia
- chargeable gains groups
- international expansion
- corporate anti-avoidance
- VAT and stamp taxes
- choice of business structure
- transformation of owner-managed business
- corporate re-organisations
Financial Accounting and Reporting II
This module covers reporting framework, concepts and ethics, preparation of single entity and consolidated financial statements, and application of international financial reporting standards.
Management Accounting and Decisions
This module introduces:
- cost concepts and allocation of manufacturing overheads
- absorption and variable costing
- cost-volume-profit analysis
- relevant costing
- budgeting
Strategic Management and Competitive Advantage
This module provides you with a theoretical and applied overview of strategic management in today's operational environment. It introduces and analyses the key concepts, frameworks and techniques of strategic management, which allow them to diagnose complex situations related to real-world business development.
Optional modules
You must take two 10 credit modules. At least one must be from:
Risk Management Processes
This module will discuss the processes utilised by corporate enterprises to manage the risk of fortuitous loss. Once corporate risks have been identified and their impact on the firm measured, risk management attempts to control the size and frequency of loss, and to finance those fortuitous losses which do occur.
Strategic Innovation Management
This module introduces you to key strategy and innovation concepts and tools which are relevant to dynamic markets in which there is rapid change in knowledge and skills, technologies, products, and services. Topics covered include:
- creating and sustaining competitive advantage in dynamic markets
- dynamic capabilities
- first and second mover advantages in innovation
- industry life cycles
- new product development and technology lock-ins
- innovation in services (public and private sector)
Technology Entrepreneurship in Practice
This module aims to provide you with the skills, knowledge and practical experience required to respond to the challenges involved in managing, commercialising and marketing technological innovation and new business development.
If you have only selected one of the above modules, you can choose your remaining module from:
Business, Government and Public Policy
You will be encouraged to understand the political and institutional frameworks within which business operates. Businesses do not simply react to policies set by government however; they are intimately involved in the processes of policy formation and decision making will be examined. You will be encouraged to think critically about policy formation and the role of business in this process.
Corporate Restructuring and Governance
This module examines the antecedents and consequences of corporate restructuring. Factors triggering corporate restructuring are considered in a number of alternative organisational settings. In particular, the role of corporate governance in inducing and shaping corporate restructuring receives special attention (in particular, executive compensation and the market for corporate control).
The process of restructuring is discussed against a background of resource-based, agency and behavioural theories of the firm. The impact of corporate restructuring on the size, complexity, incentive systems and ownership structure of large firms is examined. Finally, the evidence relating to the effects of corporate restructuring on performance, employment, R&D and corporate governance is examined.
International Finance
This module discusses and analyses the management of the international finance function of firms. Typical issues include:
- foreign exchange markets
- foreign exchange and other international risks
- international financial markets
- international investment decisions
- foreign trade
Law and Economics
This module covers:
- introduction to law and economics: the Coase theorem, property rights and transaction costs
- economics of corporate law: ownership, agency and governance structures
- economics of contract law: efficient breach and efficient remedies
- economics of tort law: efficient liability rules
- economics of criminal law: fines and imprisonment
- economics of legal processes: litigation, settlement and trial
- competitive markets: products liability
- non-competitive markets: economics of antitrust law and regulation
Risk, Information and Insurance
This module examines individual decision-making under conditions of risk and uncertainty, and investigates the effectiveness of insurance as a means of controlling risk.
Plus a paid work placement with PwC from September to December.
The above is a sample of the typical modules we offer but is not intended to be construed and/or relied upon as a definitive list of the modules that will be available in any given year. Modules (including methods of assessment) may change or be updated, or modules may be cancelled, over the duration of the course due to a number of reasons such as curriculum developments or staffing changes. Please refer to the
module catalogue for information on available modules. This content was last updated on
Starting your final year in late September, you will study contemporary issues in accounting, also choosing from a range of optional modules.
Your studies at the University will conclude in early February and you will then undertake the Professional Practice module during your final placement, ending in May.
After the course, if you have performed strongly, you could be offered a full-time role at PwC.
Core modules
Contemporary Issues in Accounting
This module will consist of a range of topical issues from accounting, finance and taxation which build upon the knowledge gained in these areas in the degree so far.
Professional Practice
An introduction to a variety of models and exemplars to support you in understanding and articulating your personal learning style and negotiation of the journey from new undergraduate to BSc Accountancy graduand.
This is the final module undertaken in the degree. It emphasises the employability skills and professional development aspects of the programme and also requires you to reflect upon the integrated placement segments of the programme.
Example optional modules
Plus 40 credits of approved optional modules.
Business, Government and Public Policy
You will be encouraged to understand the political and institutional frameworks within which business operates. Businesses do not simply react to policies set by government however; they are intimately involved in the processes of policy formation and decision making will be examined. You will be encouraged to think critically about policy formation and the role of business in this process.
Corporate Restructuring and Governance
This module examines the antecedents and consequences of corporate restructuring. Factors triggering corporate restructuring are considered in a number of alternative organisational settings. In particular, the role of corporate governance in inducing and shaping corporate restructuring receives special attention (in particular, executive compensation and the market for corporate control).
The process of restructuring is discussed against a background of resource-based, agency and behavioural theories of the firm. The impact of corporate restructuring on the size, complexity, incentive systems and ownership structure of large firms is examined. Finally, the evidence relating to the effects of corporate restructuring on performance, employment, R&D and corporate governance is examined.
Exploring Perspectives in Entrepreneurship
This module covers:
- definitions of entrepreneurship/entrepreneurial activity
- the theoretical perspectives underpinning the study of entrepreneurship
- understanding what shapes the practice of entrepreneurship both in different settings (for example, social entrepreneurship) and due to contextual influences (for example, entrepreneurship in the media and the influence of gender)
International Finance
This module discusses and analyses the management of the international finance function of firms. Typical issues include:
- foreign exchange markets
- foreign exchange and other international risks
- international financial markets
- international investment decisions
- foreign trade
Law and Economics
This module covers:
- introduction to law and economics: the Coase theorem, property rights and transaction costs
- economics of corporate law: ownership, agency and governance structures
- economics of contract law: efficient breach and efficient remedies
- economics of tort law: efficient liability rules
- economics of criminal law: fines and imprisonment
- economics of legal processes: litigation, settlement and trial
- competitive markets: products liability
- non-competitive markets: economics of antitrust law and regulation
Risk, Information and Insurance
This module examines individual decision-making under conditions of risk and uncertainty, and investigates the effectiveness of insurance as a means of controlling risk.
Risk Management Processes
This module will discuss the processes utilised by corporate enterprises to manage the risk of fortuitous loss. Once corporate risks have been identified and their impact on the firm measured, risk management attempts to control the size and frequency of loss, and to finance those fortuitous losses which do occur.
Strategic Innovation Management
This module introduces you to key strategy and innovation concepts and tools which are relevant to dynamic markets in which there is rapid change in knowledge and skills, technologies, products, and services. Topics covered include:
- creating and sustaining competitive advantage in dynamic markets
- dynamic capabilities
- first and second mover advantages in innovation
- industry life cycles
- new product development and technology lock-ins
- innovation in services (public and private sector)
Technology Entrepreneurship in Practice
This module aims to provide you with the skills, knowledge and practical experience required to respond to the challenges involved in managing, commercialising and marketing technological innovation and new business development.
Plus a paid work placement with PwC from February to May.
The above is a sample of the typical modules we offer but is not intended to be construed and/or relied upon as a definitive list of the modules that will be available in any given year. Modules (including methods of assessment) may change or be updated, or modules may be cancelled, over the duration of the course due to a number of reasons such as curriculum developments or staffing changes. Please refer to the
module catalogue for information on available modules. This content was last updated on