Venues

Old Aberdeen Campus

Content

First Year:
There are 2 Accounting courses in the first year. Accounting and Accountability, first half-session, will introduce the social, political, legal and professional context of accounting and accountability and Accounting and Entrepreneurship, second half-session, will introduce accounting information recording techniques and decision-making tools in the context of small and medium sized businesses. By the end of the year, students will be able to appreciate (1) social and political roles of accounting and how accounting helps businesses to meet a set of professional and legal requirements, and (2) how accounting information is processed in small and medium sized businesses.

Second Year:
There are four core level 2 courses: Financial Accounting 2, Management Accounting 2, Understanding Statistics and Business Finance. In addition, students take a Business Law course and may take various optional courses including Personal Finance and Market Regulations.

Third and Fourth Year (Honours):
Students studying Single or Joint Honours Accountancy take Auditing, Management Accounting 3, Financial Accounting 3 in third year, and Accounting Theory in fourth year. Other accounting, finance and non-accounting options are available to supplement these core courses.

Entry Requirements

2025 entry requirements:

Standard entry:
4 Highers at BBBB (by end of S5) plus English and Maths or Applications of Maths at National 5. Those with Highers at BBB by end of S5 are encouraged to apply.

Widening access entry:
2 Highers at BB (by end of S5). Additional Highers/Advanced Highers in S6.

Entry to year 2 may be possible with 3 Advanced Highers at ABB including Accounting and another relevant subject at AB or BA.

1 Foundation Apprenticeship is accepted in place of a Higher.

Progression Routes

The University of Aberdeen’s courses are accredited by the Institute of Chartered Accountants of Scotland (ICAS), CIMA (Chartered Institute of Management Accountants) and ACCA (Association of Chartered Certified Accountants), which can form part of a direct path to being granted exemptions from the examinations necessary to get professional qualification status.