This module introduces the principles and techniques used by financial accountants to record and present financial information. Students study double-entry bookkeeping, year-end adjustments and the preparation of final accounts for sole traders, partnerships and limited companies. The module also introduces the analysis and interpretation of financial statements.

This module introduces the principal techniques used in management accounting. Topics include cost behaviour and classification, accounting for materials, labour and overheads, costing methods, budgeting and forecasting, variance analysis and introductory performance measurement. Students develop the ability to use accounting information to support organisational planning, control and decision-making.

This module introduces statistics and financial mathematics within a business and organisational context. Students develop quantitative techniques for summarising and presenting financial data, use appropriate software to analyse information, and strengthen business communication, research and analytical skills. The module also considers ESG and relevant UN Sustainable Development Goals.

This module examines the environment in which organisations operate and the regulatory and ethical considerations involved in business decision-making. Students explore the macro and micro business environment, organisational structures, economic and legal systems, contract and tort law, legal entities, and ethical theories relevant to commercial decisions.

This module explores technology from accounting and finance perspectives. Students consider the digital transformation of the finance function, technologies used within contemporary accounting and finance, digital business ecosystems, and the impact of digital transformation on management accounting, taxation, corporate governance and financial reporting.

This module develops students’ understanding of management accounting techniques used for decision-making, planning and control in contemporary organisations. Students learn to analyse business information, consider uncertainty, select appropriate costing and decision-making techniques, and communicate management information to technical and non-technical audiences.

This module introduces the major principles underlying corporate financial decision-making. Students explore corporate investment decisions, investment appraisal and risk, sources of debt and equity finance, financial policy and dividend decisions, and consider how financial choices affect organisations in real-world contexts.

This module introduces UK taxation relevant to individuals and unincorporated businesses. Students examine areas including income tax, National Insurance and capital gains tax, combining current taxation policy with practical numerical application and the analysis of tax legislation.

This module develops students’ understanding of accounting techniques, procedures and principles used to produce financial reports for external audiences. Students examine the role and impact of International Financial Reporting Standards and International Public Sector Accounting Standards, and develop skills in preparing, analysing and interpreting financial statements.

This module develops advanced understanding of taxation legislation relevant to individuals, businesses and public sector organisations. Students consider current tax policy and practice, analyse and evaluate taxation legislation, undertake more complex numerical work and explore the use of taxation knowledge for planning and decision-making.

This module develops advanced financial reporting knowledge, including reporting standards, complex financial statements, group accounting and consolidated reporting. Students consider developments in financial reporting frameworks and critically evaluate their implications for organisations.

This advanced module builds on management accounting and focuses on the critical application of accounting, performance and control techniques. Students examine organisational performance from financial and non-financial perspectives, budgeting and control, performance measurement, specialist costing techniques and their application across private and public sector organisations.

This module explores advanced theories and practices relevant to corporate financial management. Students consider financing and investment policy, financial leverage, advanced valuation, mergers and acquisitions, bankruptcy risk, corporate expansion, dividend policy, working capital and financial risk management, including foreign currency derivatives.

This module brings together two areas of assurance: audit and forensic accounting. Students examine the role and processes of auditors, audit techniques and theories, and the wider institutional context of auditing. Forensic accounting topics include accounting fraud, cybercrime, fraud detection, legal valuation and the role of accountants acting as investigators or expert witnesses.

This module explores contemporary developments affecting accounting in a changing global business environment. Students critically examine evolving accounting and auditing standards, professional challenges, regulatory change, digitalisation and AI, ethical dilemmas, sustainability and other transformations affecting the accounting profession.