Year 1

Level 1 modules provide a foundation to the course and an introduction to accounting. Students are introduced to finance, financial accounting and management accounting in two year long modules which have a particular emphasis on the use of accounting data for entrepreneurial, stewardship and managerial decisions. This is supported by studies in business organisation, business law, management and the financial environment and markets designed to enhance students' knowledge and understanding of the specific environment in which accounting operates while modules in quantitative methods and information technology develop students' numeracy and IT skills. IT skills are focussed on basic accounting modelling skills and computerised accounting in a Computer Applications in Accounting module.

Year 2

Level 2 modules broaden and deepen students' knowledge and understanding. The financial accounting pathway focuses on issues connected with internal and external reporting by companies. Current solutions and regulation will be studied and critically evaluated with significant differences between UK and international solutions identified. This module will be supported by studies in company law, employment law and taxation. Another module will look critically at some of the normative accounting theory underpinning current conceptual frameworks for financial reporting. The management accounting pathway will focus on current techniques and theories for managing financial performance. A finance module will broaden students' first year finance studies and prepare them for a more rigorous study of finance at level 3. Students' knowledge and understanding of the role of accounting systems will be broadened and contextualised by a study of management information systems. A module in financial modelling will develop students' IT skills and, like the level 1 computer applications module, acts as an integrative module for their accounting and finance studies.

Year 3

At Level 3 students' knowledge and understanding is enhanced by specialist subject modules and the undergraduate dissertation. The financial accounting pathway develops into a critical review of corporate reporting and corporate governance and the utility of and information content of published data. This is supported by a modules in auditing and taxation. The management accounting pathway culminates in a critical study of contemporary issues in management accounting. The finance pathway builds on introductory studies at levels 1 and 2 and provides an in-depth critical review of current issues in finance.