Teaching

Teaching is undertaken by means of:

  • lectures
  • tutorials
  • seminars
  • labs
  • talks by invited speakers

Assessment

You will be assessed by:

  • exams
  • coursework
  • presentations

Core Modules

These modules are an essential part of your course.

Module code: BU11001 Credits: 20 Semester: Semester 1

This module will examine accounting for cash and non-cash transactions and the wider accountability issues.

You will practise these techniques by preparing the financial statements of a sole trader and a partnership. The module concludes by considering a business entity that needs complete accounting records.

Core Modules

These modules are an essential part of your course.

Module code: BU21002 Credits: 20 Semester: Semester 1

The module focuses on the theoretical framework and regulatory background of financial reporting and the accounting treatment of particular transactions.

You will also prepare and analyse single-entity financial statements.

Core Modules

These modules are an essential part of your course.

Module code: BU30002 Credits: 15 Semester: Semester 1

This module introduces you to different goals of the firm and many key theories in financial management.

Theories include modern portfolio theory, the Capital Asset Pricing Model, the Efficient Markets Hypothesis, dividend theory, and capital structure theory.

It considers project risk management and how investment decisions are made in practice.

Optional Modules

You need to choose one or more of these modules as part of your course.

Module code: BU30006 Credits: 15 Semester: Semester 1

The module aims to provide students with an overview of the development and contribution of the variety of theoretical perspectives that inform the practices of accounting and our understanding of its place within society.

Core Modules

These modules are an essential part of your course.

Module code: BU40006 Credits: 15 Semester: Semester 2

Taxation is the process by which governments impose financial charges on individuals, businesses, and entities within the UK.

Learn about the principles of Capital Gains Tax (CGT), Inheritance Tax (IHT), Corporation Tax (CT), Scottish taxes, UK tax planning and ethics, relevant aspects of international taxation, and current tax issues.

Optional Modules

You need to choose one or more of these modules as part of your course.

Module code: BU40018 Credits: 30 Semester: Semester 1

Uncertainty and information gaps play a key role in shaping individual and corporate behaviours or the amount of Risk they are willing to take. When faced with uncertain outcomes or incomplete information about market conditions, individuals and corporations tend to adopt cautious strategies having a large impact on the economy.

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