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ABERDEEN BUSINESS SCHOOL
UNDERGRADUATE COURSE GUIDE 2013
Accounting and Finance 2
What and when: course overview 8
and course detail 10
How will I be taught? 14
Key facts 15
What next? 16
Choosing a
course isnt
straightforward.

Theres lots of detail you need
to know. Where will I study?
What topics are covered?
How will I be assessed?

You also want to gain a
feel for things directly
from some current
students and graduates.

In this brochure weve
combined hard facts about
the degree with real views of
students and graduates. We
have also kept things short and
clear, so you dont get more
information than you need.
Our aim is to give you a quick,
genuine and useful insight into
our courses. If theres anything
more youd like to know, please
dont hesitate to get in touch.
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ACCOUNTING
AND FINANCE
BA (Hons) UCAS N420
3
Accountancy and Finance is
a great career: challenging,
rewarding and packed
with opportunities to
succeed, try new areas
and work globally.
Giving you a head start in it
has always been our priority.
Thats why were Top in the UK
for Graduate Employment
(HESA, 2012). The BA (Hons)
Accounting and Finance leads
the way in providing practical
hands-on skills, together with
broader abilities all of which
make you an ideal employee.
There has long been a demand
for high-calibre graduates
like ours. With (on average)
just 80 students a year, youll
be joining an elite group.
The Times ranked our
Accounting and Finance
course as top in the UK for
graduate recruitment.
Iain AbernEthy
LEARNING AND
DEVELOPMENT DIRECTOR,
JOHNSTON CARMICHAEL
currently has four RGU
placement students. Were
delighted with the calibre.
In return, they get good
experience; are expected to
pick up information and take
a degree of responsibility. A
key element is developing
communication and teamwork
skills its where students see
a big dierence. They gain an
appreciation of business, the
dos and donts of meetings,
writing skills Our objective
is that RGU students return
after graduation and study
for professional exams. Such
students tend to do very well
in their exams, then progress
well with their career.
ACCOUNTING
AND FINANCE
BA (Hons) UCAS N420
Helen Cowie
BA (HONS)
ACCOUNTING AND FINANCE
I spent my placement
with ConocoPhillips doing
intercompany accounting.
My placement was a great
opportunity to gain rst hand
experience and to apply and
build on the knowledge gained
from 1st and 2nd year at RGU.
The work environment was
especially good and I was
never treated any dierently
as a placement student to
other employees. I had the
opportunity to be involved
in teambuilding activities
whereby I quickly got to
know my colleagues.
After I graduate I am going
to do a 3 week Trek America
trip travelling from New
York to Los Angeles. Then in
mid-August I will take up my
place on the Finance Graduate
Scheme with my placement
company, ConocoPhillips.
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F
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PROSPECTS:
Career options
Our graduates are highly
sought after by employers.
Youll be well-prepared
for a career in areas
such as financial and
management accountancy,
taxation, auditing and
corporate nance.
In the past few years, over half
our graduates have gone on to
work as a Trainee Chartered
Accountant, and qualify with
The Institute of Chartered
Accountants of Scotland (ICAS).
Many others work for
companies in industry and
study for qualications with
The Association of Chartered
Certified Accountants
(ACCA) or Chartered
Institute of Management
Accountants (CIMA).
The Honours degree is fully
accredited with ICAS and
graduates are given excellent
exam exemptions by ACCA,
AIA, CIMA and ICAEW. Our
graduates have had an excellent
pass rate in these exams.
Job options
> CA Trainee
> Financial Analyst
> Tax Consultant
> Treasury Accountant
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PLACEMENTS:
AN
OPPORTUNITY
TO SHINE
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Who can I work for?
Your placement must be in
either a professional accounting
rm, or in the accounting or
nance department within
another relevant employer.
We have a number of firms
who have offered placements
for many years, and used
successive placement students
to fill a permanent post
within their organisation.
Placements
Nothing beats real
experience. It brings your
studies to life, tests your
understanding of topics,
and helps you get an idea
of what you might like
to do after graduating.
Plus its great to have on
your CV. In fact many of
our graduates are offered
full-time jobs by their
placement employer.
Ours is the only accounting
degree at a Scottish
university with a year-
long work placement.
How do I find
my placement?
Our Placement Ofce arranges
opportunities with a wide
range of employers, who then
advertise the position using
the Universitys internal IT
system. You choose which
to apply for, and employers
decide who to interview and
subsequently employ.
ACCOUNTING
AND FINANCE
BA (Hons) UCAS N420
7
Its not just about studying in
university going to lectures
and doing the research it is
about applying this to real life.
My main highlight was going on
placement and experiencing real
life work. I learned a lot about
how the company operated
and I made a lot of connections.
Not many universities in the
UK oer a placement year
and I believe it was one of the
most important aspects of my
degree that allowed me to get
a job oer immediately after
the nal exams. I have been
oered a job as an Assistant
Business Analyst at Canadian
Natural Resources and hope
to further my career there.
Accounting and Finance
graduate, 2012
Theres a good balance
between coursework,
exams and presentations.
The well constructed
timetable allows you to plan
your time eectively.
What will I do?
Put your knowledge of
accounting and nance
into practice, and develop
many new technical and
interpersonal skills.
At a firm of Chartered
Accountants youll probably
be involved in preparing
financial statements; audit;
taxation and corporate nance.
At a company, you might:
prepare monthly nancial
statements and budgets;
compare actual vs budgeted
gures and prepare specialist
reports for management.
How will I know
how Im doing?
The employer will assess
you, and youll be supported
by an academic member of
staff who will make several
visits to monitor your
progress during the year.
Can it help beyond
my degree?
Absolutely.
At the end of their placement,
many students are offered
the option to return to the
employer after graduation.
If your placement was in a
Chartered Accountancy firm,
then the rm can also opt to
count the placement as part of
the three years of CA training.
This means you could qualify
much earlier than graduates
from other Accounting
and Finance degrees.
Some of our
placement partners
Chartered
Accountancy Firms
> Anderson Anderson
and Brown
> Crowe Clark Whitehill
(based in London)
> Deloitte
> Ernst and Young
> Hall Morrice
> Johnson and Carmichael
> KPMG
> Meston Reid
> PricewaterhouseCoopers
Companies
> BP
> Deutsche Bank
(based in London)
> GE Oil and Gas
> Marathon
> Shell
> Simmons International
> Talisman
> Total
You develop generic skills:
writing reports, presenting
and working in a small team.
Youll use these throughout
your course. Theyre also skills
employers view as essential.
Approximately 75% of our students
have studied accountancy before
coming to ABS. However, you dont
need to have done so to enter at this
stage and if you havent, we give
you extra support if you require it.
The nancial accounting module
includes the basic theoretical and
practical knowledge needed to
prepare nancial statements. A
book-keeping case study and the
SAGE computer package allow you
to record accounting transactions as
they would be in a real company.
Management skills are taught
in several modules in years 1
and 2, this allows you to apply
your technical accounting and
nance knowledge in a general
management context to prepare you
for working in the business world.
You study specialist
modules in nancial and
management accounting
and business nance.
The two nancial accounting
modules cover many of the
international accounting and
nancial reporting standards,
and preparing published nancial
statements using these standards.
During semester 1, we advise
you on writing your CV and
interview techniques. This
helps when applying for the
year 3 work placement.
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ACCOUNTING AND FINANCE
BA (Hons) UCAS N420
WHAT & WHEN:
COURSE OVERVIEW
YEAR 1
YEAR 2
In year 3, almost all students
undertake a one year (minimum
48 weeks) work placement in an
accounting or nance position.
You could work in a professional
accounting rm, or the accounting
department of a company (including
one in nancial services).
You also further develop your
academic knowledge by studying
two modules in auditing, using
distance learning. International
standards on auditing are taught
in these modules.
If you choose not to do a work
placement, or cant get one,
then youll study classroom-
based modules instead.
In each semester, you study
compulsory modules in nancial
and management accounting,
taxation, corporate nance
and corporate ethics.
The grade you achieve in each
module in this year determines
your Honours classication.
Completed an HND in
Accounting at one of our
partner FE Colleges?
You can enter directly into year 3.
Instead of doing a placement, you
study nancial and management
accounting, business nance,
auditing, nancial markets as well
as completing a literature project
which develops your research
and report writing skills.
After passing year 3 on this non-
placement route, you can either:
> graduate with a BA Accounting
and Finance degree
OR
> go into year 4 to complete
the Honours degree
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YEAR 4
YEAR 3 DEGREE LINK PROGRAMME
> Business Ethics
> Financial Accounting
> Management Concepts
> Personal and Business Finance
> Business Law
> Introductory Economics
> Management Accounting
> People Management
Certicate of Higher
Education Accounting
> Advanced Business Law
> External Reporting
> Financial Decision-making
> Quantitative Business Techniques
> Business Creation and Growth
> Business Information Systems
> Finance for Business Decisions
> Management and
Cost Accounting
Diploma of Higher
Education Accounting
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ACCOUNTING AND FINANCE
BA (Hons) UCAS N420
& COURSE detail
Semester One Semester One
Semester Two Semester Two
If you left now, youd have
If you left now, youd have
YEAR 1
YEAR 2
Please note that the course
structure is reviewed each year
and may be subject to change.
> Corporate Financial Management
> Financial Reporting Issues
and Applications
> Management Accounting
Decision Making and Control
> Personal and Business Taxation
> Corporate and Capital Taxes
> Corporate Ethics
> Financial Accounting for
Groups and Companies
> Management Accounting
Issues and Applications
BA (Honours) Accounting
and Finance
> Placement
> The Theory of Auditing
> Placement
> The Practice of Auditing
> Corporate Governance
> Economic Environment
> Literature Project
> Theory of Auditing
> Money and Financial Markets
> New Business Project
> Practice of Auditing
> External Reporting
> Financial Decision-making
> Literature Project
> Theory of Auditing
> Finance for Business Decisions
> Management and
Cost Accounting
> Money and Financial Markets
> Practice of Auditing
11
BA Accounting and Finance
BA Accounting and Finance
Semester One
Semester One Semester One
Semester One
Semester Two
Semester Two
Semester Two
Semester Two
If you left now, youd have
If you left now, youd have
If you left now, youd have
Placement Route Direct Entry Route
Non-Placement Route
No exit award at this stage
YEAR 3 YEAR 4
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THINGS ARE
LOOKING UP,
UP NORTH

A great Scottish location and
brilliant career opportunities;
Robert Gordon University
gives you lots to smile about...
Consistently named best
modern university in the UK
by leading University Guides
and top in the UK for graduate
employment (HESA, 2012),
Robert Gordon University is the
ideal place to start your career.
Whats more, Aberdeen was
recently named the sunniest
city in Scotland (Bank of
Scotland Quality of Life
League, 2011). So its time to
get yourself up north, where
things will be good for you too!
Scotland
at its best.
Aye, thats right!

Aberdeen is pretty unique in
the UK with its cosmopolitan
culture, rich heritage and
fantastic scenery. Its got
everything youd expect from
a major city pubs, clubs,
restaurants, cinemas, theatres
and art galleries but theres
lots more than that!
Like the miles of beach
boulevard loved by skaters
and surfers and the wild
mountains right on the
doorstep: Aberdeen is home to
three superb ski and snow-
boarding slopes, plus some of
the best hillwalking in Scotland
and loads of great places for
canoeing, kayaking and sailing!
13
In the classroom
Youll study four modules per
semester. Each module involves
around three hours of class teaching
per week. While this diers from
module to module, most have
two hours of lectures delivered
to the whole class, plus a further
one hour tutorial taught to a small
group of about 15 students.
Outside the classroom
In addition to lectures and tutorials,
you have to spend approximately
another 24 hours (per week) outside
class time working on your own.
For example doing the prescribed
reading, preparing answers to the
tutorial assignments or researching
and writing coursework reports.
Assessment
We use a mixture of assessments.
Most modules are assessed by a
two hour exam at the end of the
semester, and by coursework
submitted during the semester.
Other modules are assessed only
by exam, or only by coursework.
All of the teaching sta on
the accounting modules are
Chartered Accountants, and
most completed their training
in a Big 4 accounting rm.
The degree is taught in two
semesters. Each semester has a
block of 12 weeks of teaching.
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Alternative qualications
Equivalent overseas qualications
and some access programmes
will be considered.
Degree link programme
Entry to year 3 of the course is
possible if youve completed an
HND in Accounting at one of
our partner FE Colleges. (If you
enter via this route, you wont
undertake a placement in year 3.)
Study options
Full-time Honours: 4 years
Full-time unclassied: 3 years
(non-placement route)
Placement
A years paid placement in
year 3 (minimum 48 weeks).
This placement experience
can count towards an ICAS
training contract requirement.
Professional accreditation
The Honours degree is fully
accredited by the Institute
of Chartered Accountants of
Scotland and receives excellent
exemptions from the Association of
Chartered Certied Accountants,
the Association of International
Accountants, the Chartered
Institute of Management
Accountants and the Institute
of Chartered Accountants of
England and Wales. Students
who enter the degree in year 3
are considered on an individual
basis by the Professional Bodies.
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The next thing to
do is talk to us.
We can answer any questions
you may have. Simply call us
on 01224 262728 or email
UGO ce@rgu.ac.uk
We also provide a range of
opportunities for you to visit us
so you can see what we can
oer you rst hand.
16
This course guide is intended as a guide for applicants for courses delivered by Robert Gordon University.
In compiling it the University has taken every care to be as accurate as possible, and the information in this
course guide is correct at the time of going to print, but the course guide must be read as subject to change
at any time and without notice. The University undertakes to make every reasonable eort to provide the
teaching and academic facilities necessary for applicants programmes of study. However the University
reserves the right, if such action is considered to be necessary, to make variations to fees and/or to vary the
content or delivery method of any course at any time. In addition, the University may, at its sole discretion,
discontinue or amalgamate any course(s). In these rare cases the University will notify applicants as soon
as possible and reasonable steps will be taken to provide a suitable alternative to a discontinued course.
W
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Open Day
We organise two annual open days
in October and November each
year. Its a perfect opportunity to
visit us, meet the academic sta,
experience the rst-class facilities
and talk to current students.
For full details of dates and times,
and to see a full programme please
see www.rgu.ac.uk/openday.
Open Days
3 October 2012
3 November 2012
Applicants Days
2 March 2013
20 March 2013
Applicants Day
When you apply for any course at
ABS, youll be invited to one of our
course-specic Applicants Days.
We realise theres a lot involved
in making your nal choice, so we
hope to give you all the insight
and information you need.
For full details of dates and times,
and to see a full programme
please see www.rgu.ac.uk/
absapplicantsday.
Visit Afternoons
We hold monthly Visit Afternoons.
The visit includes a talk by an
Education Liaison O cer, a tour
of the facilities and a chance to
speak to a lecturer about the
course youre interested in.
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Aberdeen Business School
Robert Gordon University
Garthdee Road
Aberdeen
AB10 7QE
Talk to us.
We can answer any questions
or queries you may have.
Simply call us on 01224 262728,
email UGO ce@rgu.ac.uk
or visit us at rgu.ac.uk
Fiona Duncan
Course Leader
Email: f.duncan@rgu.ac.uk
Tel: 01224 263821
www.facebook.com/AberdeenBSchool
www.twitter.com/AberdeenBSchool
www.youtube.com/robertgordonuni
www.rgu.ac.uk/accountingandnance