ࡱ> y|x Gbjbj >k1 IIIII]]]84$]R=z.<<<<<<<?nB<IE E E <II ='''E jII<'E <''80':] RO9$<"=0R=s9C!pCH':':&CIM:0&"'Hd<<q$4R=E E E E C : DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) DESIGNATED DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40089) Students must also comply with the University General Regulations and the Supplementary Regulations for the Degree of Master of Arts. The courses listed below are all compulsory for this degree. PROGRAMME YEAR 1 120 Credit Points First Half SessionSecond Half SessionCourse CodeCourse TitleCredit PointsCourse CodeCourse TitleCredit PointsAC 1010Accounting & Accountability15AC 1514Accounting & Entrepreneurship15EC 1006Economics for Business & Society 15MS 1508The Context of Business 15PO 1002 Finance, Risk and Investment15Plus 45 credit points from courses of choice agreed with Adviser of Studies PROGRAMME YEAR 2 120 Credit Points First Half-SessionSecond Half-SessionCourse CodeCourse TitleCredit PointsCourse CodeCourse TitleCredit PointsAC 2031Management Accounting 215AC 2528Financial Accounting 215FI 2002Business Finance15PO 2507Understanding Statistics15LS 2533Business Law15Plus 45 credit points from courses of choice agreed with Adviser of Studies PROGRAMME YEARS 3 & 4 240 Credit Points First Half-SessionSecond Half-SessionCourse CodeCourse TitleCredit pointsCourse CodeCourse TitleCredit pointsAC 3048Management Accounting 315AC 3555Auditing30AC 3049Financial Accounting 315AC 4528Dissertations in Accountancy30AC 4029Financial Accounting Theory30AC 4030Management Accounting Theory30Plus 30 credits of Enhanced Study courses agreed with Adviser of StudiesPlus a further 60 credit points of level 3 and 4 courses in Accountancy* Notesi.* Candidates for single Honours degrees must obtain 30 of those credit points from courses outwith AC coded courses to satisfy Enhanced Study requirements.ii.Honours students must take at least 90 credit points in level 4 courses.iii.Students may only count 240 credit points of level 3 and 4 courses towards their Honours classification.iv.Designated Degree (1) A minimum of 360 credit points including at least 90 credit points of Level 3 AC courses and credit Points from the compulsory courses listed for programme years 1, 2 and 3. (2) On the recommendation of the Examiners, the Designated Degree of MA in Accountancy may be awarded with Distinction. This information, whilst correct at the time of going to press, is subject to alteration without notice. Choice of courses may be restricted by degree regulations or timetabling, and are subject to approval by your Adviser(s) of Studies.     PAGE  PAGE  The 51cg operates a flexible modular degree structure and details of all the degree programmes available can be accessed through the University web pages at: http://www.abdn.ac.uk/registry/calendar Descriptions of all courses can be found in the Catalogue of Courses or on the University web pages at: http://www.abdn.ac.uk/registry/courses FILENAME \p S:\Academic Services\Calendar 2012-2013\Volume 2 - Arts & Social Sciences\Prescriptions\MA in Accountancy (01N40070).doc rs8 W \ ] ^ _ q r Ǽ}}oaoh=CJOJQJ^JaJhCJOJQJ^JaJh5CJOJQJh^pOJQJ^Jh^p5CJOJQJh=CJOJQJhCJOJQJh=5CJOJQJh-V5CJOJQJh=5CJOJQJ^Jh5CJOJQJ^Jh-V5CJOJQJ^J h=5h=5OJQJh= 34rs7 8 ] ^ _ r zp h$Ifakd$$Ifl4    (#D%0    D%4 laPf4 $ h$Ifa$  $a$$a$ r }ggQggg$ h d6$Ifa$gd$ h d6$Ifa$gdewkd$$Ifl4    0+(#G0    D%4 laPf4ytI h$If  # & $ h d6$Ifa$gde h d6$IfgdeFf   & ' . / P V W Z [ \ k x y    C \ d ̾̾̍̕wlblllh=CJOJQJh=5CJOJQJh-V5CJOJQJh5CJOJQJhwUOJQJhCJOJQJ h5ZhCJOJQJ^JaJhH %CJOJQJ^JaJhgCJOJQJ^JaJhCJOJQJh=CJOJQJ^JaJhCJOJQJ^JaJhvCJOJQJ^JaJ$& ' / >+ h d6$Ifgdekd$$Ifl    ֈ7 +  (#S S  0    D%4 laPytI/ Q T \ u x  h d6$IfgdH % h d6$Ifgde$ h d6$Ifa$gde h d6$Ifgdgx y ;( h d6$Ifgdgkd$$Ifl4    ֈ7 +  (#S S  0    D%4 laPf4ytI  h d6$Ifgdb$ h d6$Ifa$gde h d6$Ifgde ;+$ h $Ifa$kd-$$Ifl4    ֈ7 +  (#S S  0    D%4 laPf4ytI   $ h$Ifa$ h d6akd6$$Ifl4    (#D%0    D%4 laPf4  . B h$Ifakd$$Ifl4    )#E%0    E%4 laPf4B C O \ j v }}}}}}xk^  h $If h $IfFf $ h$Ifa$tkdD $$Ifl4    0)#I0    E%4 laPf4      # $ 0 1 3 5 < > μᤚƒ{p{hh^ThNCJOJQJhvCJOJQJhOJQJh5ZhOJQJh5ZhCJOJQJh DCJOJQJh DOJQJhCJOJQJh5Zh DOJQJh5Zh DCJOJQJh=CJOJQJhvOJQJh=OJQJhbh=OJQJhe.OJQJhbh=CJOJQJhe.CJOJQJ  h $If$ h $Ifa$ >1! h $IfgdN h $Ifkd $$Ifl4    ֈv Y )#@ *8A 0    E%4 laPf4    h $If$ h $Ifa$    >1! h $IfgdN h $Ifkd$$Ifl4    ֈv Y )#@ *8A 0    E%4 laPf4  $ 1 4  h $If$ h $Ifa$4 5 >.$ h $Ifa$kd$$Ifl4    ֈv Y )#@ *8A 0    E%4 laPf4 t$ hd6$Ifa$ $ h$Ifa$ h d6akd$$Ifl4    )#E%0    E%4 laPf4 ' - . / 9 G J O P Q [ _ e f g p KZ\]Ž߫իիՇՇ}pppf}h)CJOJQJhHhcVCJOJQJh*6{CJOJQJhHh*6{CJOJQJhHhHCJOJQJhvCJOJQJhzZCJOJQJhvOJQJhQuOJQJh=OJQJhcVOJQJhcVCJOJQJh=CJOJQJh-V5CJOJQJh=5CJOJQJ( hd6$Ifakd$$Ifl4    (#D%0    D%4 laPf4  & ' / zzzzzzue h d6$IfFf$ hd6$Ifa$tkd$$Ifl4    0(#H0    D%4 laPf4 / G J R [ ^ $ h d6$Ifa$ h d6$If^ _ g >+ h d6$Ifgd%Nkd$$Ifl4    ֈv X (#@ *8@ 0    D%4 laPf4g ~  h d6$Ifgd%N$ h d6$Ifa$gd%N$ h d6$Ifa$gd%N >+ h d6$Ifgd%Nkd$$Ifl4    ֈv X (#@ *8@ 0    D%4 laPf4  h d6$Ifgd%N$ h d6$Ifa$gd%N$ h d6$Ifa$gd}0 >+ h d6$Ifgd%Nkd$$Ifl4    ֈv X (#@ *8@ 0    D%4 laPf4  h d6$Ifgd%N$ h d6$Ifa$gd%N$ h d6$Ifa$gd}0J>($ h d6$Ifa$gd*6{kd$$Ifl4    ֈv X (#@ *8@ 0    D%4 laPf4JK%akd$$Ifl4    (#D%0    D%4 laPf4$ h d6$Ifa$gdcVakd$$Ifl4    (#D%0    D%4 laPf4]^ptz!>?@ALU()Uu?@AB01Ƽth7h7CJOJQJaJh{ZhHCJOJQJ h{Z5h{Zh{ZCJOJQJh{ZCJOJQJ h5hCJOJQJh2n{CJOJQJh=OJQJh=hHOJQJhbOJQJhNCJOJQJh=CJOJQJh*6{CJOJQJ+?qh $$Ifa$$ h d6$Ifa$akd%$$Ifl4 04 laf4  $If h d6?@Dx`$ h d6$Ifa$gd2n{$ h d6$Ifa$qkd$$Ifl0n R>04 laxc$ h d6$Ifa$$ h d6$Ifa$qkdC$$Ifl0n R>04 la@u`L8$z$If^z`a$gd2n{$z$If^z`a$gd $ h d$Ifa$gd$ h d6$Ifa$gdqkd$$Ifl0n R>04 la@AB134679:<=|ljjjjjjjj$ ]a$gdv h  d6^ qkdq$$Ifl0n R>04 la 124578:;=>*+Կԟčof77䴳ϴ*6<CJ aJ h*6{<CJ aJ mHnHsH uh*6{<CJ aJ mH sH "jh*6{<CJ UaJ mH sH h*6{57CJOJQJ%h*6{57B*CJOJQJ^Jph)h*6{0J7>*B*CJOJQJ^Jphh*6{7CJOJQJh*6{ h*6{0Jjh*6{0JUh&jh&U =FGHQRS+$ hp dh$If]a$h]h&`#$&`#$ DEFGy$ ]a$gdvrkd$$IfTlw""  04 lap T<         ...)()()()()()00 P8$:pA/ =!"#$% Dp$$IfP!vh5D%#vD%:V l40    D%5D%4aPf4$$IfP!vh5G5#vG#v:V l40    D%5G5/  / 4aPf4ytI$$IfP!vh5S5 5S55 5 #vS#v #vS#v#v #v :V l <0    D%,5S5 5S55 5 / 4aPp<ytI kdF$$Ifl    ֈ7 +  (#S S   <0    D%4 laPp<ytI$$IfP!vh5S5 5S55 5 #vS#v #vS#v#v #v :V l0    D%5S5 5S55 5 /  / / 4aPytI#$$IfP!vh5S5 5S55 5 #vS#v #vS#v#v #v :V l40    D%5S5 5S55 5 /  / / 4aPf4ytI$$IfP!vh5S5 5S55 5 #vS#v #vS#v#v #v :V l40    D%5S5 5S55 5 / 4aPf4ytI$$IfP!vh5D%#vD%:V l40    D%5D%4aPf4$$IfP!vh5E%#vE%:V l40    E%5E%4aPf4$$IfP!vh55I#v#vI:V l40    E%55I/  / 4aPf4$$IfP!vh55@ 5*585A 5#v#v@ #v*#v8#vA #v:V l <0    E%55@ 5*585A 5/ 4aPp<kd $$Ifl    ֈv Y )#@ *8A  <0    E%4 laPp<$$IfP!vh55@ 5*585A 5#v#v@ #v*#v8#vA #v:V l40    E%55@ 5*585A 5/ 4aPf4$$IfP!vh55@ 5*585A 5#v#v@ #v*#v8#vA #v:V l40    E%55@ 5*585A 5/ 4aPf4$$IfP!vh55@ 5*585A 5#v#v@ #v*#v8#vA #v:V l40    E%55@ 5*585A 5/ 4aPf4$$IfP!vh5E%#vE%:V l40    E%5E%4aPf4$$IfP!vh5D%#vD%:V l40    D%5D%4aPf4$$IfP!vh55H#v#vH:V l40    D%55H/  4aPf4$$IfP!vh55@ 5*585@ 5#v#v@ #v*#v8#v@ #v:V l <0    D%55@ 5*585@ 5/  / 4aPp<kdP$$Ifl    ֈv X (#@ *8@  <0    D%4 laPp<$$IfP!vh55@ 5*585@ 5#v#v@ #v*#v8#v@ #v:V l40    D%55@ 5*585@ 5/ 4aPf4$$IfP!vh55@ 5*585@ 5#v#v@ #v*#v8#v@ #v:V l40    D%55@ 5*585@ 5/ 4aPf4$$IfP!vh55@ 5*585@ 5#v#v@ #v*#v8#v@ #v:V l40    D%55@ 5*585@ 5/ 4aPf4$$IfP!vh55@ 5*585@ 5#v#v@ #v*#v8#v@ #v:V l40    D%55@ 5*585@ 5/ 4aPf4$$IfP!vh5D%#vD%:V l40    D%5D%/ 4aPf4$$IfP!vh5D%#vD%:V l40    D%5D%/ 4aPf4$$If!vh5#v:V l4054af4$$If!vh5R5>#vR#v>:V l05R5>4a$$If!vh5R5>#vR#v>:V l05R5>4a$$If!vh5R5>#vR#v>:V l05R5>4a$$If!vh5R5>#vR#v>:V l05R5>4a$$If!vh5"#v":V l  05"4p T^$ 2 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH 8`8 Normal_HmH sH tH \@\  Heading 1$$ h d6a$5OJQJkH``  Heading 2$$ h d6a$5CJOJQJkH^^  Heading 3"$$ h d6a$5OJQJkHff  Heading 4*$$ h d6]a$5OJQJkHZZ  Heading 5$$ h a$6CJOJQJkHnn  Heading 62$$ h  d6]^ a$5OJQJkHTT  Heading 7$ h 6CJOJQJkH``  Heading 8$$ h  d6^ 5OJQJkHZ @Z  Heading 9 $d6 h 5CJOJQJkHDA`D Default Paragraph FontVi@V  Table Normal :V 44 la (k (No List XB@X Body Text$ h d6a$5OJQJkHRQ@R Body Text 3$d1a$7CJOJQJkH4@4 Header  9r 4 @"4 Footer  9r 0U@10 Hyperlink>*B*`PB` Body Text 2$ h d6a$5CJOJQJkHnRRn Body Text Indent 2 $ p^`a$CJOJQJkH.)@a. Page NumberlSrl Body Text Indent 3 8^`CJOJQJkH\"\ Caption$$ h d6]a$5OJQJkHnT@n Block Text/$ h 0d6]0^a$CJOJQJkHDYD  Document Map-D  OJQJkHD@D # Balloon TextCJOJQJkHFVF FollowedHyperlink >*B* phHCH Body Text Indentx^B'B KComment ReferenceCJaJ44  K Comment Text>> KComment Text ChartH @j@ "KComment Subject!5\F!F !KComment Subject Char5\J1J 7Balloon Text CharCJOJQJtH PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ptheme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3ڗP 1Pm \\9Mؓ2aD];Yt\[x]}Wr|]g- eW )6-rCSj id DЇAΜIqbJ#x꺃 6k#ASh&ʌt(Q%p%m&]caSl=X\P1Mh9MVdDAaVB[݈fJíP|8 քAV^f Hn- "d>znNJ ة>b&2vKyϼD:,AGm\nziÙ.uχYC6OMf3or$5NHT[XF64T,ќM0E)`#5XY`פ;%1U٥m;R>QD DcpU'&LE/pm%]8firS4d 7y\`JnίI R3U~7+׸#m qBiDi*L69mY&iHE=(K&N!V.KeLDĕ{D vEꦚdeNƟe(MN9ߜR6&3(a/DUz<{ˊYȳV)9Z[4^n5!J?Q3eBoCM m<.vpIYfZY_p[=al-Y}Nc͙ŋ4vfavl'SA8|*u{-ߟ0%M07%<ҍPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ptheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] G j " ]1G  ,2r & / x  B   4 / ^ g J?@=G !"#$%&'()*+-./0134 ! ! 8@0(  B S  ?:\:P:W W e H a m m H =*urn:schemas-microsoft-com:office:smarttags PlaceType=*urn:schemas-microsoft-com:office:smarttags PlaceName9*urn:schemas-microsoft-com:office:smarttagsplace `1 3 4 6 7 9 : < = E H 1 3 4 6 7 9 : < = E H OPVW\]'./PZ[y  #$013''-./9PQ__efgp}}KZ\]^tz>@ADDLU()tu? A A 0 1 1 3 4 4 6 7 9 : < =   ) * + + C E H OPVW\]'./PZ[y  #$013''-./9PQ__efgp}}KZ\]^tz>@ADDLU()tu? A A 0 1 1 3 4 4 6 7 9 : < = E H :\nMi NMfamN a4"r17Lr4w9vyzHqBN"O+`*WIW][>-VI}0B`pAQbLs0bY1 3 @G h@Unknown G* Times New Roman5Symbol3. * Arial7.{ @Calibri3* TimescCG Times (W1)Times New Roman5. *aTahoma?= * Courier New;WingdingsA BCambria Math"Ah&jg'&!r4d, ,  3qXZ ?*M2! xx2DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona Pottsadr156H          Oh+'0( 8D d p | 4DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) Shona Potts Normal.dotmadr15638Microsoft Office Word@]e@@@`՜.+,D՜.+,` hp|   ,  3DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) TitleP <D_NewReviewCycle  !"#$%&'()*+,-./012345789:;<=>?@ABCDEGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefgijklmnoqrstuvwz{~Root Entry F}Data 61TableFfCWordDocument >kSummaryInformation(hDocumentSummaryInformation8pMsoDataStoreVGOADXLJMA==2Item  PropertiesUCompObj y   F'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.89q