Accounting (Pathways) 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.

Principles of Management Accounting
Year: 1

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.

Academic, Professional and Managerial 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.

Information Skills for Business
Year: 1

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.

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.

Year two
Personal and Business Finance
Year: 2

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.

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.

Management Accounting
Year: 2

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.

Skills for Work
Year: 2

Understanding the diverse career options within Accounting and Finance is essential if students are to understand and develop the skills and attributes that employers across different markets are seeking. This module aims to engage students in their own employability development as well as aid their understanding of what recruiting employers look for and in particular why they look for specific attributes.

Law for Accountants
Year: 2

This module introduces students to basic legal structures, principles and concepts relevant to business and the business environment in the United Kingdom (with a particular emphasis on Northern Ireland). It also enables them to acquire certain skills, such as those of instant recall, analysis, argumentation and articulation, which will prove useful in their work as business professionals.

Risk Management
Year: 2

This module is optional

This module introduces the student to the conceptual and theoretical fundamentals of business risk management combined with the processes surrounding risk management in both the private and public sector organisations. It identifies the skills that a professional services accountant must have and how best to utilise those skills in today's challenging business environment.

Managing and Developing People
Year: 2

This module is optional

This module explores the changing nature of HRM and people management and development in organisation. The impact of changes within the economy, in demographics, in legislation and advances in technology will be considered. Taking a broadly employee life-cycle approach the module covers the core functional areas of HRM to include recruitment and selection; equality, diversity and inclusion; learning and development in organisations; performance management; pay and reward; the employment relationship and employee engagement; and employee health and well-being: the topics are presented via a HRM lens but the importance of their understanding for aspiring line managers is emphasised.

Money and the Economy
Year: 2

This module is optional

This module introduces students to the macroeconomic environment and modelling, the role of money and central banking in the economy, the rationale for monetary policy and its effects on economic performance.

Year three
Diploma in Professional Practice
Year: 3

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: 3

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 four
Advanced Management Accounting
Year: 4

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.

Governance, Risk and Ethics
Year: 4

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.

Taxation
Year: 4

A 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 undertaking of the main aspects of the UK tax system covering personal, business taxation, corporation tax, inheritance tax and capital gains tax as well as an understanding of the administration of the self-assessment system.

Audit and Assurance
Year: 4

This module is optional

This module introduces the student to the conceptual and theoretical fundamentals of auditing combined with the practical application of auditing principles and the issues encountered in a financial reporting and audit environment. It identifies the skills that a professional auditor must have and how best to utilise those skills in today's challenging business environment.

Corporate Financial Reporting
Year: 4

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: 4

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.

Strategic Business Planning
Year: 4

This module is optional

The module introduces the concept of strategic business planning. With the dynamic business environment and the requirement for enterprise development to be linked to strategic management architecture, there is a need to enhance the level of understanding and competency in business planning.

Cybercrime and Forensic Technology
Year: 4

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).

Money, Banking and Other Financial Institutions
Year: 4

This module is optional

Banks, and other financial institutions, play a pivotal role in developed and developing economies. This module provides an overview of these institutions and the role of money in such institutions.

International Finance
Year: 4

This module is optional

This module builds upon Money and the Economy introduced at level five. It covers the international financial system, exchange rates, open-economy macroeconomics, and will discuss current issues within international finance.