Accounting and Law BSc (Hons)

Here is a guide to the subjects studied on this course.

Courses are continually reviewed to take advantage of new teaching approaches and developments in research, industry and the professions. Please be aware that modules may change for your year of entry. The exact modules available and their order may vary depending on course updates, staff availability, timetabling and student demand. Please contact the course team for the most up to date module list.
Year one
Introductory Accounting
Year: 1

Introductory accounting provides the student with an understanding of the concepts underpinning financial reporting for sole traders and partnerships.

Principles of Financial Accounting
Year: 1

Principles of Financial Accounting provides the student with an introduction to the concepts underpinning corporate financial reporting for single companies and simple groups of companies. This provides students with the foundations required for further study in Financial Accounting module.

Academic and Professional Awareness
Year: 1

This module provides students with an opportunity to consider, reflect on, and develop key skills that will provide a strong basis for successful study in higher education and in their future professional life. It provides opportunities to consider personal strengths and learning styles, and develop strategies to maximise their learning potential.

Business and the Economy
Year: 1

This module will provide an introduction to the fundamental concepts and applications of economics as they affect individuals, firms and governments, as well as the policy decisions taken in industry, commerce, and local government. An emphasis will be placed on the application of economics to the world around us.

Exploring Law
Year: 1

This module introduces basic legal principles and concepts, and enables students to understand the structure and organisation of the legal system in the UK (with a particular emphasis on Northern Ireland). It introduces students to the concepts of reflective and independent learning, and provides them with the necessary information, knowledge and intellectual equipment required for the study of law as a discipline. This module continues the induction process and offers the students an opportunity to obtain information about careers and personal development. Formal assessment on this module is by an online assessment exercise and coursework.

Criminal law
Year: 1

Criminal law provides the ideal vehicle to study both common law and legislation and develop an understanding of the relationship between law in Northern Ireland and the law in England and Wales. Students learn the scope and content of criminal law and understand the need for reform in certain areas through academic commentary and critical discussion and evaluation. In examining the principle and substance of criminal law students also gain the opportunity to develop skills in legal reasoning and analysis.

Law of Tort
Year: 1

The law of tort plays a central role in the modern legal system, and it is important that anyone engaged in a study of law should have a detailed knowledge and understanding of the principles of the law of tort. This module will explore those principles in detail and will enable students to apply the principles to practical problems and real-life situations.

Year two
Principles of Management Accounting
Year: 2

This module provides students with an introduction to the principles of management accounting. It examines the role of the management accountant within an organisation and how management accounting information contributes to making judgements and decisions. The module focuses primarily on the theory and practice of cost accounting and introduces students to various cost accounting concepts, techniques and processes. It provides a firm foundation for further study in the area of management accounting.

Information Skills for Business
Year: 2

This module provides the student with a solid understanding of information management principles, applications and value in modern organisations. Particular attention is awarded to technological tools and business process improvement techniques. The opportunity to construct a simple data analytics dashboard system is provided. On completion of the module students will be equipped with the skills necessary to join the workforce having an appreciation of the own personal information management skills and an understanding of the roles/skills required in a sustainable learning organisation.

Financial Accounting
Year: 2

Financial accounting provides the student with an understanding of the concepts underpinning corporate financial reporting for single companies and groups of companies. The role of financial accounting regulation, particularly International Financial Reporting Standards is examined and students are provided with the skills to apply these to practical examples.

Public Law
Year: 2

Students by the end of this module should have a good grasp of the constitutional arrangements within the United Kingdom including: institutions of government, key principles underpinning the constitution of the United Kingdom, the arrangements for devolved governance in Northern Ireland, Scotland and Wales, the importance of European Union Law as a source of law within the constitution of the United Kingdom, the legal protection of human rights and civil liberties, mechanisms of accountability within constitutional law, especially judicial review, and proposed reforms and debates surrounding such reforms.

Contract Law
Year: 2

The module will provide a basis for acquiring knowledge and understanding and developing analysis of the key concepts, problems and issues in the law of contract. The theories, principles and rules of the law of contract will be explained. The module will address the key features of contract law including formation of contract, contractual terms, exclusion and limitation clauses, vitiating factors, discharge of contract and remedies.

European Law
Year: 2

This module provides an overview of the constitutional principles and legal institutions of the European Union. The module also introduces students to the central areas within the market integration process, namely free movement of goods and persons. After the Treaties of Amsterdam, Nice and Lisbon, the impact of EU law has expanded even further than before. This module examines the development of European Law, the institutional structure and processes as well as the relationship between European Law and national law.

Year three
Personal and Business Finance
Year: 3

This module introduces students to finance decision making for individuals and small to medium sized national companies. Within the personal finance part of the course students will study the financial lifecycle, the financial plan and the main personal finance decisions (debt, savings, investments, insurance, mortgages and pensions). Within the business finance element of the module students will study the role of business finance, ethics in financial decision making, the influence of the environment on financial decision-making, the time value of money, capital investment appraisal, working capital management and sources of short and medium-term finance, and cost of capital.

Management Accounting
Year: 3

Having completed this module the student will be able to: understand the role of the management accountant and how this contributes to the achievement of organisational objectives; understand the role of modern management accounting practices which enable organisations to develop and assess performance; and apply appropriate management decision tools to a specified range of scenarios.

Personal and Business Taxation
Year: 3

Knowledge of taxation is essential to students intending to pursue a career in Accounting and is an essential part of most financial and economic decision making. This module provides a fundamental detailed study of the main aspects of the UK tax system covering personal and business taxation, as well as an introduction to capital gains tax. The integration of the various personal tax elements will be integrated as the students will be engaged in personal tax planning. The module also requires a critical evaluation of modern issues/ethical dilemmas.

Land Law
Year: 3

This module provides students with the opportunity to study Land Law (which is considered to be a core subject in the study of law) in respect to both Northern Ireland and England and Wales. The professional bodies require law school graduate entrants to have studied Land Law at Degree Level. This module (together with Introduction to Property Law) satisfies the requirements of the professions in both jurisdictions.

Introduction to Property Law
Year: 3

This module provides students with an introduction to the core concepts of property law in both Northern Ireland and England and Wales. This module will directly prepare you for further detailed study of property law at level 5 (Land Law) and at level 6 (Equity and Trusts) as well as complementing the study of aspects of Tort, Contract and even Criminal Law. Completion of this module and Land Law (LAW311) in semester 2 year 2 allows you to meet the requirements of the professional bodies (in respect of property law) in both Northern Ireland and England and Wales.

Business and Commercial Law
Year: 3

Business activities often create conflicts of expectations and interests between those seeking to profit through enterprise and third parties who interact with business organisations. This module enables students to acquire a thorough knowledge of the legal regulation in key areas such as employment and sales law. The module attempts to give students a clear conceptual understanding of the business and commercial law and to equip students to use their knowledge in the solution of common commercial problems.

Year four
Diploma in Professional Practice
Year: 4

This module is optional

This module provides undergraduate students with an opportunity to gain structured and professional work experience, in a work-based learning environment, as part of their planned programme of study. This experience allows students to develop, refine and reflect on their key personal and professional skills. The placement should significantly support the development of the student's employability skills, preparation for final year and enhance their employability journey.

International Academic Studies
Year: 4

This module is optional

This module provides an opportunity to undertake an extended period of study outside the UK and Republic of Ireland. Students will develop an enhanced understanding of the academic discipline whilst generating educational and cultural networks.

Year five
Advanced Management Accounting
Year: 5

This module is optional

An important role of management accounting is to present accounting information to facilitate decision making, planning, control and performance measurement. The module will develop further the students' appreciation of management accounting. This will involve the in-depth study and critical appraisal of advanced practices and theories of the discipline.

Corporate Financial Reporting
Year: 5

This module is optional

Corporate Financial Reporting provides the student with an understanding of both accounting theory and the practical application of international financial reporting standards.

Advanced Financial Management
Year: 5

This module is optional

This module examines some of the fundamental concepts underpinning managerial finance, including agency theory, EMH, theories on capital structure and dividend policy. The module focuses on financial management decision-making in large companies that interact with the capital markets and have an international presence.

Governance, Risk and Ethics
Year: 5

This module is optional

The module informs and equips students to effectively respond to the governance challenges organisations face today. The module aims to investigate the key components for securing the highest standards of effective corporate governance.

Forensic Accounting
Year: 5

This module is optional

This module allows students to combine their understanding of accounting, finance and governance structures, with the evidence gathering, investigative techniques, and report writing skills necessary to be a forensic accountant.

Cybercrime and Forensic Technology
Year: 5

This module is optional

In today's increasingly networked digital age, a knowledge of cybercrime and its impact on the operations of businesses is important. Delivered in association with Grant Thornton's forensic technology specialists this module provides insights into cybercrime and forensic technology from both a theoretical perspective (the legal, professional and ethical issues relating to the cybercrime) and a technical perspective (gathering, reserving and presenting digital evidence).

Law of Evidence
Year: 5

This module is optional

This module will provide students with access to a comprehensive programme of study which will examine fundamental principles of the law of evidence, amd analyse a number of important and controversial issues in the modern law. It will also provide students with an understanding of the operation of evidential rules within the civil and criminal justice systems in a manner which accords with national professional standards.

Employment law
Year: 5

This module is optional

The importance of the employment relationship between employers, employees, unions and other statutory bodies and agencies is such that a thorough knowledge of both the context and the substantive law is necessary for those involved in this area in any capacity. The module attempts to provide the basis for this knowledge and to put students in the position where they may not only have an understanding of the law both conceptually and substantively, but also be in a position to use that knowledge prophylactically and in the solution of problems.

Company Law
Year: 5

This module is optional

This module introduces students to the body of rules and principles of law which regulate public and private companies. It is of practical significance to all those who wish to make a career in, or have dealings with, such companies.

Human Rights Law
Year: 5

This module is optional

The module builds on other law modules in terms of examining fundamental principles underlying the legislative process as a whole. Through an indepth analysis of human rights protection at a range of levels, (internationally, regionally and domestically) students will have the opportunity to explore key areas of concern on both a theoretical level and through case studies on a more practical basis.

Equity and Trusts
Year: 5

This module is optional

This module will explore the equitable jurisdiction through its historical development as well as the impact it continues to have on contemporary legal practice. This will be through the prism of examining its greatest creation, the trust. This will explore the creation of express trusts through the three certainties, beneficiary principle and formalities and constitution. This module will also cover implied trusts as well as the duties that will be bestowed upon trustees when they take up a position of trusteeship as well as the rights that a beneficiary under such a trust will have.