51cg

Year 1: Compulsory Courses

NOTE: Language competency levels are listed as a guide, courses may vary based on ability and are subject to diagnostic testing.

Academic Writing for Business (AW1003)

This compulsory evaluation is designed to find out if your academic writing is of a sufficient standard to enable you to succeed at university and, if you need it, to provide support to improve. It is completed on-line via MyAberdeen with clear instructions to guide you through it. If you pass the evaluation at the first assessment it will not take much of your time. If you do not, you will be provided with resources to help you improve. This evaluation does not carry credits but if you do not complete it this will be recorded on your degree transcript.

Detailed course information

Getting Started at the 51cg (PD1002)

This course, which is prescribed for level 1 undergraduate students and articulating students who are in their first year at the University, is studied entirely online, takes approximately 2-3 hours to complete and can be taken in one sitting, or spread across the first 4 weeks of term.

Topics include University orientation overview, equality & diversity, MySkills, health, safety and cyber security, and academic integrity.

Successful completion of this course will be recorded on your Transcript as ‘Achieved’.

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Accounting and Accountability (AC1011)

15 Credit Points

This course introduces the theoretical and contextual foundation of accounting. It does not involve any technical aspects of accounting or bookkeeping but provides an introduction to the political, economic, institutional, professional and managerial context of accounting. The main content includes:

• Socio-political and economic mechanisms of accountability; theories of accountability.
• Constitution of organisations and the role of accounting within organisations.
• Constitution of accounting as a business function: how accounting is organised within organisations.
• Constitution of Accountancy as a Profession: how accountancy is organised as a profession.
• Sustainability and accounting: how accounting is reorganised to address sustainability issues.

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The Economics of Business and Society (EC1006)

15 Credit Points

This course is an introductory course in microeconomics where we study the decision making of individual actors (consumers, employees, firms, governments, etc.) in an economy. Actors must make decisions about behaviours because they face scarce resources, but often they find that trading with other actors in markets can increase the wellbeing of all parties. This course models and examines the nature of these interactions, highlighting when they work well and when they fail to increase wellbeing and what might be the solution to these failures.

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Finance 1: Finance, Risk and Investment (FI1004)

15 Credit Points

The module considers the nature and operation of investment markets, focusing on three asset classes; shares, bonds and real estate. It looks at the characteristics of these investment options in terms of their risks and returns. The module introduces basic financial mathematics: time value of money, calculation of present values and investment rates of return. Finally, it considers the role of financial institutions and regulatory bodies in personal finance, where consumers and financial markets interact.

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Accounting Principles (AC1516)

15 Credit Points

This is an introduction to accounting which aims to provide an understanding of how organisations – particularly small and medium sized businesses – capture, create and use accounting information both to guide their activities internally within the management function and to communicate their financial performance and position to external users of the accounts. This course allows students to develop practical and analytical skills through a problem-solving approach to accounting-related aspects of business performance reporting and control, particularly in relation to bookkeeping, accounts preparation, budgeting and management accounting.

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Year 1: Optional Courses

Beginner

• EITHER Beginners French Language 1 (FR1028) and French Culture and Society: from Occupation to Decolonisation (FR1031)
• AND/OR Beginners French Language 2 (FR1528) and The Global City in Text and Film (LA1501)

Intermediate/Advanced

• EITHER Qualified French Language 1 (FR1029) and French Culture and Society: from Occupation to Decolonisation (FR1031)
• AND/OR Qualified French Language 2 (FR1529) and The Global City in Text and Film (LA1501)

Plus further credit points from courses of choice to gain a total of 120 credit points.

French Culture and Society: from Occupation to Decolonisation (FR1031)

15 Credit Points

This course introduces students to twentieth and early twenty first century French and Francophone culture and society, focusing on the occupation of France during World War II, gender issues, and the impact and aftermath of colonialism and decolonisation. Students will explore the socio-historical and socio-political context by engaging with literature, film, writing from the period and visual materials. Texts will be available in translation for those with limited or no knowledge of French.

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The Global City in Text and Film (LA1501)

15 Credit Points

Focusing on major cities in Europe and the Americas, this course unit uses a range of texts, including films, poetry and fiction, to investigate urban spaces as sites of promise, power and loss. Representations of global cities, and experiences of urban dwellers, highlight themes such as empire, identity, leisure, labour and love. Set amid glittering facades and gritty back streets, the texts studied in this course explore the many meanings of the urban experience across place and time. These urban encounters also provide a way of understanding key social, political and cultural moments in the past and present.

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Beginners French Language 2 (FR1528)

15 Credit Points

This course is intended for students who have successfully completed and passed FR1028 – Beginners French Language 1.

The course builds on the work done in FR1028, extending students’ knowledge of the fundamentals of French grammar and continuing to build their vocabulary and communication skills. This will enable students to consolidate and further develop the core language skills of reading, writing, listening, and speaking, working towards a level equivalent to CERF Intermediate A2/B1. The course is open to all students with the relevant experience, whether or not they intend to complete a degree in French. If they choose to do so, students who complete and pass this course will have an adequate command of French to proceed to study at Level 2 and beyond.

Detailed course information

Beginners French Language 1 (FR1028)

15 Credit Points

This intensive language course is designed for students with limited or no previous knowledge of French, whether or not they intend to complete a degree in French.

The aim of the course is to introduce the fundamentals of French grammar and a basic working vocabulary and to give extensive practice in reading, writing, listening, and speaking. If they choose to do so, students who take this course and the follow-on Term 2 course, FR1528, will have sufficient knowledge of French to proceed to study at Level 2 and beyond.

Individual cases will be considered, however, it is recommended that:

• Students who have no or limited experience of French register for FR1028: Beginners French Language 1
• Students who have studied French up to a Higher at grade B (or equivalent) register for FR1028: Beginners French Language 1
• Students who have studied French to a Higher at grade A (or equivalent) or above, register for FR1029: Qualified French Language 1
• Students who wish to discuss their individual situation should e-mail: llmvc.enquiries@abdn.ac.uk or speak directly to relevant staff members as soon as possible and ahead of the deadline for changing courses (Friday of teaching week 2)

Detailed course information

Qualified French Language 2 (FR1529)

15 Credit Points

This course is intended for students who have successfully completed and passed FR1029 - Qualified French Language 1.

This course will enable students to consolidate and extend their knowledge of French, written and spoken, to achieve a level equivalent to CERF intermediate B1 by the end of the course. The course is open to all students with the relevant experience. For students registered for a degree with French, this will be a significant step in the students’ training and preparation for their required residence abroad in a French-speaking country after level 2.

Detailed course information

Qualified French Language 1 (FR1029)

15 Credit Points

This course is intended for students who have studied French to Higher (Grade B or above) or equivalent level or above.

This course will enable students to consolidate and extend their knowledge of French, written and spoken, working towards a level equivalent to CERF intermediate B1 by the end of the follow-on course in the second semester. The course is open to all students with the relevant experience. For students registered for a degree with French, this will be a significant step in their training and preparation for the required residence abroad in a French-speaking country after level 2.

Individual cases will be considered, however, it is recommended that:• Students who have no or limited experience of French register for FR1028: Beginners French Language 1• Students who have studied French up to a Higher at grade B (or equivalent) register for FR1028: Beginners French Language 1• Students who have studied French to a Higher at grade A (or equivalent) or above, register for FR1029: Qualified French Language 1• Students who wish to discuss their individual situation should e-mail: llmvc.enquiries@abdn.ac.uk or speak directly to relevant staff members as soon as possible and ahead of the deadline for changing courses (Friday of teaching week 2)

Detailed course information

Year 2: Compulsory Courses

Management Accounting 2 (AC2031)

15 Credit Points

This course extends the operational tools and techniques introduced in level 1 Accountancy courses. It develops more complex problem-solving techniques in the planning, control and decision-making process. It shows how quantitative methods and analytical techniques can be applied in management accounting solutions to management problems. It also emphasises the diverse industrial, commercial and not-for-profit settings in which management accountants work. It seeks to develop in students an understanding of the organisational context as well as the nature of management accounting information. The focus is to enhance students' problem-solving and communication skills, and develop their ability to select and apply appropriate techniques in specific contexts.

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Finance 2: Business Finance (FI2004)

15 Credit Points

The main aim of this course is to develop a sound understanding of fundamental principles underlying the theory and practice of finance, thereby providing a strong basis for further study of advanced finance theory and cognate disciplines. The course introduces students to important concepts in finance: principles of assets pricing, concept of risk and return, theory of interest rates and pricing fixed income securities, evaluation of investment project with a focus on embedded real options. It equips students with good analytical skills in order to understand the implications of financial decisions by understanding the fundamentals that govern them.

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Financial Accounting 2 (AC2530)

15 Credit Points

The objective of FA2 is to build upon material introduced in first year in order to develop students' technical skills in financial statement preparation. Students will gain an appreciation of the regulatory framework for financial reporting. They will examine the usefulness of financial statement information, by looking at the form and content of accounts produced by public limited companies. Students will explore how to account for basic transactions through the implementation of current accounting standards and apply their knowledge in both the manual and the computerised environment, the latter through the SAGE accounting package.

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Understanding Statistics (PO2508)

15 Credit Points

This course aims to provide students with an understanding of statistical concepts and methods relevant to accounting, management, finance, real estate and economics. The course is intended to enable students

i) To understand the principles of descriptive statistics, index construction, statistical inference, correlation, regression and time series analysis

ii) To apply statistical techniques to the analysis of accounting, business and economic issues and interpret findings

iii) To identify important sources of data in accounting, business and economics

Detailed course information

Building Skills and Experience for Career Success (PD2002)

This course, which is designed for level 2 students and above, is studied entirely online. Topics include career planning, finding work experience and articulating your skills and experiences in applications and interviews. Successful completion of this course will be recorded on your Enhanced Transcript as ‘Achieved’. The course takes approximately 5-6 hours to complete and can be taken in one sitting, or spread across a number of weeks.

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Residence Abroad Preparation for Mlti Students (LA10RP)

This course is restricted to MLTI (Modern Languages / Translation and Interpreting) students.

This course is for students preparing their residence abroad, as part of their degree requirements on Modern Languages (Mode A and Mode B) or Translation and Interpreting programmes. This course carries no credits in itself, but provides essential support and guidance as MLTI students organise their residence abroad to meet their degree requirements.

Detailed course information

Year 2: Optional Courses

Intermediate/Advanced

• FR2002: Advanced French Language 1
• FR2502: Advanced French Language 2

NOTE: Candidates seeking entry to the Junior Honours programme must have accumulated, by award or recognition, or been exempted from, at least 240 credit points at levels 1 and 2, including the prescribed courses required to enter programme year 3.

Advanced French Language 1 (FR2002)

15 Credit Points

This course is open to students who have successfully completed and passed FR1528 OR FR1529. Building on the work done in FR1528 and FR1529, it will consolidate and extend students’ knowledge of French language. Grammatical and linguistic analysis will develop further language skills, both receptive (listening, reading comprehension and translation into English) and productive (translation into French; oral language). Students will work towards a level equivalent to CERF Advanced B2 by the end of the follow-on course, FR2502 in Term 2.

FR2002 and FR2502 are both the required French language courses for students to enter the French Honours programme and will prepare them to complete the required period of residence abroad in a French-speaking country. These courses are also open to students with the relevant experience who do not intend to complete a degree in French.

Detailed course information

Advanced French Language 2 (FR2502)

15 Credit Points

This course is open to students who have successfully completed and passed FR2002. It will further consolidate and extend students’ knowledge of French language. Continued grammatical and linguistic analysis will enhance language skills, both receptive (listening, reading comprehension and translation into English) and productive (translation into French; oral language). Students will work towards a level equivalent to CERF Advanced B2 by the end of the term.

FR2002 and FR2502 are both the required French language courses for students to enter the French Honours programme and will prepare them to complete the required period of residence abroad in a French-speaking country. These courses are also open to students with the relevant experience who do not intend to complete a degree in French.

Detailed course information

(De)centering France: Social Movements and Cultural Transformation (FR2017)

15 Credit Points

The course introduces students to the history, culture and identity of contemporary France by examining key moments and themes in the development of France as a political and cultural entity from the Early Modern period to the present.

FR2017 explores the history, culture and identity of modern France and its place in the Francophone world through topics such as:

• The French Revolution (1789-1799)
• The Dreyfus Affair (1894 to 1906)
• Feminisms in Modern and Contemporary France (1970s to present day)
• The legacies of colonialism (post-World War II to present-day)
• The role of the French language in the contemporary world

Detailed course information

World - Changing Protests: History, Culture, Politics (LA2501)

15 Credit Points

The course will span a century of protests across Europe, the Americas and North Africa, with causes including peace, democracy, human rights, anti-racism, labour rights, equality for women and LGBTI+ communities, climate change and decolonisation. Students will learn about the history, culture and politics of the countries where protests erupt, including of the social movements that lead protests. Approaches will include history, literary, film and media analysis, material and visual culture, music and social science methods.

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Year 3: Compulsory Courses

Academic year spent in a French-speaking country

Year 4: Compulsory Courses

Financial Accounting 3 (AC3049)

15 Credit Points

This course builds upon AC2530 Financial Accounting 2. The aim is to further develop practical and analytical accounting skills through the knowledge and understanding of controversial financial accounting and reporting issues, facilitating the ability to critically appraise current financial and non-financial reporting practice.

Detailed course information

Management Accounting 3 (AC3054)

15 Credit Points

Building upon the material in Management Accounting 2, the course examines in greater detail behavioural, managerial, and strategic aspects of management accounting and management control. The course content includes management accounting issues pertaining to:

• Strategic management accounting
• Operational management issues including quality management
• Performance evaluation and management systems
• Management control systems, and
• Advance decision making techniques such as decision-trees, learning curves and project evaluation and review techniques

Detailed course information

Level 3 French Language (FR3027)

30 Credit Points

This course will improve French language skills in all four areas of listening, speaking, reading and writing, whilst increasing grammatical and lexical knowledge, as well as sensitivity to linguistic variety.

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Audit Practice (AC3560)

15 Credit Points

This course aims to develop the students’ knowledge, understanding and critical awareness of the audit techniques, judgements and practical skills associated with a financial statement audit. The context of the course reflects both the UK and International legal, regulatory and ethical framework.

The course forms an introduction to the 4th year Audit Theory and Evolution course which goes on to explore the historical context and current professional, regulatory, ethical and societal challenges and developments facing the audit and assurance profession.

Detailed course information

Accounting History (AC4537)

15 Credit Points

Is knowing the history of accounting useful? Would it make it easier to be an accountant? Would you understand business better? Would you be a better accountant? “Yes”. This course will show you why. In accounting history, we strip back the façade that surrounds accounting. Revealed are the business-driven needs and the financial reporting needs that led us to where accounting is today. You will understand why what accountants do is indispensable, from perspectives only history can bring.

Detailed course information

Corporate Governance and Professional Ethics (AC4538)

15 Credit Points

Corporate governance has become one of the most significant challenges for organisations and for the managers who work within them. The reasons for this include high-profile corporate scandals, conflict of interests, manipulations of financial statements, ethical dilemmas, crises like the global financial crisis, credit crunch or even pandemic, and a growing need to demonstrate corporate accountability, transparency and ethical practices. The “Corporate Governance and Professional Ethics” course will deepen students understanding and stimulate critical thinking in these areas. Students will have the opportunity to practise problem-focused decision-making on a range of governance and ethical issues that affect the operation of contemporary organisations. The course will be of benefit if students wish to develop further insights into good corporate governance system and professional ethics as part of their career development.

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Year 4: Optional Courses

Select further credit points from level 3 courses in French to gain a total of 60 credits.

Year 5: Compulsory Courses

Level 4 French Language (FR4027)

30 Credit Points

Building on the skills gained in their third year of study of French, this course will help the students' French language gain very high skills in all four areas of listening, speaking, reading and writing, whilst increasing their grammatical and lexical knowledge, as well as their sensitivity to linguistic variety.

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Taxation (AC3561)

15 Credit Points

The aim of this course is to provide knowledge and understanding of the UK tax system and its administration. Students will gain an appreciation of direct taxes payable on income, profits, and other gains by both individuals and by corporations, and indirect taxes on spending. Knowledge application of the different taxes within the UK taxation system will be achieved by solving tax problems and computing tax liabilities.

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Year 5: Optional Courses

Select TWO Level 4 Accountancy courses from the list below,

• AC 4034 Accountability and Sustainability
• AC 4035 Audit Theory and Evolution
• AC 4537 Accounting History
• AC 4538 Corporate Governance and Professional Ethics

Plus, select ONE of the following dissertation courses:

• Final Year Project (LA4006) or Dissertation in Accountancy (AC4528)

Select further credit points from level 4 courses in French to gain a total of 60 credits in the discipline and further level 4 Accountancy courses to gain a total of 120 credit points

Dissertations in Accountancy (AC4528)

30 Credit Points

All Accountancy and Finance students must undertake a dissertation. Students taking a joint degree may undertake the dissertation in either discipline, but not both. It is designed to show that you are able to:

Carry out a substantial piece of research on a chosen subject without close supervision

Critically analyse and evaluate work carried out by others

Reach your own conclusions based upon your analysis and evaluation of relevant evidence, whether this is prior research only or prior research coupled with your own research.

Write-up the results of your work in a clear, coherent and logical way.

Detailed course information

Final Year Project (LA4006)

15 Credit Points

The Final Year project offers students the opportunity to undertake in-depth independent study on a topic of their choosing. The topic is chosen by the student, in conjunction with the dissertation coordinator and an individual programme supervisor, both of whom approve the topic. The project can either take the form of an extended piece of writing; a creative output with reflective commentary or an extended translation with accompanying commentary.

Detailed course information

Accountability and Sustainability (AC4037)

15 Credit Points

Sustainability, both in its ecological and social dimensions, has now become a challenge that concerns all types of organisations across the world. The media coverage has raised awareness among the general public on different aspects of sustainability and new regulations are emerging on this issue. Thus, a well-structured accountability system capable of managing and disclosing sustainability impact of organisational practices is an essential element for the successful sustainable organisation. Disclosure is an important part of the accountability process. Social and environmental accounting explores how organisations can disclose information to various stakeholders pertaining to issues such as: socially responsible investments, human rights, climate change and other environmental matters. Reporting and auditing of information on sustainability issues are a relatively new practice in the accounting field but rapidly growing in relevance. Managers will be required to deal with these issues on a frequent basis. Thus, this course will build up strong employability skills.

Detailed course information

Corporate Governance and Professional Ethics (AC4538)

15 Credit Points

Corporate governance has become one of the most significant challenges for organisations and for the managers who work within them. The reasons for this include high-profile corporate scandals, conflict of interests, manipulations of financial statements, ethical dilemmas, crises like the global financial crisis, credit crunch or even pandemic, and a growing need to demonstrate corporate accountability, transparency and ethical practices. The “Corporate Governance and Professional Ethics” course will deepen students understanding and stimulate critical thinking in these areas. Students will have the opportunity to practise problem-focused decision-making on a range of governance and ethical issues that affect the operation of contemporary organisations. The course will be of benefit if students wish to develop further insights into good corporate governance system and professional ethics as part of their career development.

Detailed course information

Accounting History (AC4537)

15 Credit Points

Is knowing the history of accounting useful? Would it make it easier to be an accountant? Would you understand business better? Would you be a better accountant? “Yes”. This course will show you why. In accounting history, we strip back the façade that surrounds accounting. Revealed are the business-driven needs and the financial reporting needs that led us to where accounting is today. You will understand why what accountants do is indispensable, from perspectives only history can bring.

Detailed course information

Audit Theory and Evolution (AC4035)

15 Credit Points

This course builds on the knowledge and understanding gained in Audit practice in year 3. It will explore the historical context and current professional, regulatory, ethical and societal challenges and developments facing the audit and assurance profession. As such it contextualises financial statement audit within the expanding audit universe. A main objective of the course is to provide an opportunity for students to think critically about the state and future direction of audit as a profession.

Detailed course information