Accounting and Finance (Advanced Entry) - BA (Hons)*

This module aims to introduce you to the key principles of Company and Business Law, focusing on the benefits and costs of forming limited liability companies from a historical and contemporary perspective.

You will explore the business difficulties faced during the industrial revolution in the nineteenth century which led to the emergence of Company Law and be given a refresher session on self-employment versus employment before looking into the Limited Liability Company.

Regulatory framework around company activity will be analysed, including major statutes such as the Insolvency Act 1986 and the Companies Act 2006, and you will have the opportunity to explore real-world cases in the courts.

By the end of this module, you will have a strengthened understanding of Company and Business Law and its connections to your other modules such as Accounting, Finance, Auditing and Economics and Marketing.

On this module you will be introduced to the basic theory of finance and learn how to apply this to the selection and management of financial and investment portfolios.

You will develop an understanding of key finance concepts including risk, return, valuation, capital budgeting, and market efficiency – while recognising how AI and automation are reshaping financial analysis and decision making.

Using tools such as Excel, financial models and introductory AI-based tools you will learn how to analyse and interpret financial data to support informed and efficient decision making.

You will develop the confidence to communicate clearly and professionally in finance contexts and be able to provide data-driven recommendations and ethical considerations surrounding the use of AI in finance.

On this module you will build a strong understanding of the principles and techniques used by managers in planning, control, decision making and performance measurement.

You will be introduced to cost and management accounting techniques and management information systems used for performance measurement, and explore the principles applied in job and service costing using both traditional absorption costing and the more recent activity-based costing.

By the end of this module, you will be able to select appropriate decision-making methods under risk and uncertainty, assess organisational performance using financial and non-financial indicators and become equipped with essential analytical skills needed to thrive.

This module will enable you to understand and apply problem solving approaches to real-world business issues.

You will learn how to choose appropriate research strategies such as surveys, case studies and archival research, and enhance your quantitative and qualitative data analysis skills by collecting, presenting, analysing and interpreting data to address research problems and questions.

By the end of this module, you will be able to effectively communicate your findings and have built a solid foundation in research which will prepare you for your final year dissertation.

This module aims to introduce you to the theoretical bases underlying UK taxation, focusing on Corporation Tax, Capital Gains Tax (CGT), Inheritance Tax (IHT), Value Added Tax (VAT) and Group Structure.

By the end of this module, you will be able to:

• Prepare computations for corporation tax liability and capital allowances. 

• Calculate capital gains tax or loss on disposal of assets and shared and securities. 

• Prepare a VAT returns. 

• Calculate the Inheritance Tax (IHT) liability on lifetime transfers and on death. 

• Provide basic tac planning advice to small businesses 

On this module you will learn how to identify, critically assess and develop new business opportunities.

You will be introduced to approaches and processes which can be applied to new commercial ideas, social enterprises or new ventures within an existing business.

After you have gained a strong understanding of these concepts, you will then have the opportunity to apply your learning to practice via a live client brief with a real organisation.

You will be provided with a real-life business problem and work within small teams to develop your own solutions to this problem.

These solutions will then be finalised through a professional presentation where you will assume the role of a consultant to the business

This module will enable you to understand and think critically about the role of auditing in society.

You will be introduced to regulatory and ethical framework and discover the theoretical and practical issues of auditing, including evaluating the impact of AI on auditing.

Numerous case studies will be analysed to help you learn how to apply concepts and auditing techniques.

After taking this module, you will be able to effectively engage in contemporary debates and critiques of auditing and be able to review and evaluate systems of internal control including procedures and testing, and application to specific business processes such as revenue, purchasing and payroll.

On this module you will get an in-depth look at how sustainability works in modern organisations with a focus on global frameworks, ethical principles and strategic applications.

Through engagement with global sustainability standards such as the Sustainable Development Goals (SDG), the Task Force on Climate-related Financial Disclosures (TCFD), and the Corporate Sustainability Reporting Directive (CSRD), you will learn how to evaluate, design and lead strategic sustainability initiatives.

You will discover how to apply ethical reasoning to real-world dilemmas such as greenwashing, AI ethics and data privacy – while managing organisational reputation in an increasingly transparent and stakeholder-driven environment.

This module will also enhance your research skills by guiding you through the collection, analysis and synthesis of qualitative and quantitative data, with a particular focus on ESG performance (Environmental, Social and Governance).

This module will develop your financial reporting and analytical skills by exploring more advanced areas of accounting.

You will learn how to account for more complex transactions, discover how to analyse and interpret financial statements, and explore the techniques required to prepare and present financial statements which conform to the IFRS (International Financial Reporting Standards).

Accounting for specialized transactions will also be covered including financial instruments, leasing, foreign currency transactions, employee benefits and share-based payments, as well as fair values

Throughout the module you will use accounting software, digital tools and insights to support the acquisition and analysis of financial information and investigate contemporary developments and issues in the profession including the impact of AI on accounting.

On this module you will develop your understanding of financial management by examining theoretical frameworks, analytical techniques and real-world applications of corporate investment and financial decision-making.

Corporate finance theory and contemporary practice will be explored, including looking at valuation, mergers and acquisitions, takeovers and venture capital.

This module will also teach you how to design, build and validate full valuation models such as Discounted Cash Flows (DCF), the Dividend Valuation model (DVM) and Free Cash Flows, where you will discover how to interpret outputs for decision-making.

By the end of this module, you will have developed the technical modelling and analytical skills needed for roles in areas such as corporate development, investment-banking, private-equity and financial planning & analysis.

This module will introduce you to the fundamental theories of international trade and finance, policy analysis and the controverses that surround these areas.

The costs and benefits of trade and finance activities in the global economy will be examined, where you will consider different government policies which could improve economic outcomes.

You will also utilise up-to-date analyses and empirical studies to critically assess international economy policies, processes and relations.

A variety of different skills will be gained on this module including but not limited to written communication, research, quantitative, analytical and problem-solving skills.

This module will introduce you to the core concepts and techniques of audit and assurance services, including the regulatory and ethical landscape where external audits take place.

You will develop a strong understanding of audit and assurance within the framework of corporate governance, ethics and professional conduct. The audit process will be critically evaluated, and you will learn how to assess risks of material misstatement (from fraud or other sources) and apply sound judgement.

You will also build advanced skills in forming audit judgements with professional scepticism, evaluating internal controls, and using IT in risk assessment, while understanding the role of internal audits.

Important areas on this module will include audit planning, risk assessment, gathering and evaluating audit evidence and issuance of the appropriate audit report.

This module will provide you with the knowledge and skills needed to prepare financial statements for UK limited companies and critically analyse published accounts within the UK regulatory framework.

On this module you will explore the purpose and sources of financial reporting regulation, the role of accounting standards, and the global use of IFRS (International Financial Reporting Standards).

You will develop key academic, analytical, and communication skills which are essential for professional practice.

By the end of this module, you will understand the need for and application of regulations and international accounting standards, be able to apply the UK regulatory framework when preparing company financial statements and know how to calculate and interpret financial ratios for UK public companies.

On this module you will explore the role personal judgement plays in personal finance, and the many perspectives that inform personal judgement.

You will gain a strong understanding of the five domains of financial capability identified by the Financial Services Authority (FSA) and discover how to develop and apply Action Learning strategies following a cycle of experience, reflection, understanding and action.

By the end of this module, you will be able to apply action learning strategies to develop personal finance competencies, critically evaluate financial theories and concepts in relation to their own circumstances, and demonstrate knowledge and skills in key areas of financial capability (including money management, planning ahead, choosing financial products, and staying informed).

This module, along with the other Dissertation module, enables you to complete a research-focused dissertation on a chosen topic or issue appropriate to your degree.

On this module, you will develop your research topic, conduct a comprehensive literature review, design appropriate methodologies, and plan your research.

You will be required to reflect critically on your research questions, theoretical concepts or hypotheses, prior literature, ethical considerations, and research methodologies in an independent and disciplined manner.

The module aims to develop your analytical, critical thinking, referencing, and time management skills, supporting you to independently undertake and report on your research project.

This module, along with the other Dissertation module, enables you to complete a research-focused dissertation on a chosen topic or issue appropriate to your degree.

On this module, you will focus on collecting and analysing data, interpreting your findings, and drawing conclusions based on your empirical research.

You will be required to reflect critically on your data collection process, analytical techniques, research findings, and their implications in an independent approach.

The module aims to develop your analytical, critical thinking, data interpretation, and academic writing skills, supporting you to independently complete and report on your dissertation.