Accountancy and Legal Studies at Aberdeen is a great combination of subjects, giving you a thorough foundation in the theory, practice and application of financial and business skills. You will gain highly developed analytical and academic skills as well as a strong grounding in legal studies. You will be given a head start for a stellar career in business and finance, among many other options.
You will gain a wide perspective and thorough business grounding through studying Accountancy, with courses in Management, Statistics and Economics.
You will thrive in the international, dynamic environment of our Business School with classmates from 45 nationalities, inspired by staff who are leaders in accounting practice and theory. You will benefit from studying in small classes and you will be supported by dedicated careers advisers.
Legal Studies fosters important academic qualities including clear, careful and independent thought and will add value to your career options. For example, you will learn about the legal framework within which the world of corporate finance operates. Our Law school is ranked 12th in the UK out of more than 90 law schools and is in the top five for graduate prospects - with an impressive 95% score for student satisfaction.
A major factor in the quality of our legal teaching is the calibre and enthusiasm of our staff, testing your mental agility with complex, realistic legal scenarios. You will also have the opportunity to be part of our student-led practical initiatives, including the Student Law Society, Law Review and our legal clinic – the Aberdeen Law Project.
This degree combination is an excellent passport for entry into a wide range of careers including chartered accountancy, media, finance and banking, government service and teaching.
The University of Aberdeen is delighted to offer eligible self-funded international on-campus undergraduate students a £6,000 scholarship for every year of their programme.
View the Aberdeen Global ScholarshipThis 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.
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, 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’.
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:
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.
15 Credit Points
This foundation course in finance, risk and investment is the requisite for several degree programmes and for level 2 real estate and finance courses. 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.
15 Credit Points
The course provides firstly a map of private law as drawn from the institutional scheme. It then progresses to an equivalent of the medical student’s study of anatomy in the sense that, concentrating on the law of property and obligations, it examines the main concepts of private law and how they operate together as a system to solve everyday legal problems.
15 Credit Points
This course introduces the fundamental components and characteristics of the Scottish legal system. It includes a study skills programme which covers different facets of the study of law along with a series of practical workshops which introduce key legal information sources (both electronic and paper) and appropriate search strategies. Lectures and tutorials will cover topics such as the Scottish legal tradition, formal sources of Scots law, the legislative process, organisation of the courts, judicial precedent, civil procedure, alternative dispute resolution, the European legal order, legal services and access to justice.
Plus further credit points from courses of choice to gain a total of 120 credit points
Plus, select 15 credit points from the following courses
15 Credit Points
This course is a compulsory course on the LLB degree introducing students to Scottish Criminal Law including its sources and current law. It examines various aspects of substantive law including crimes against the person, crimes of dishonesty, crimes against property and criminal defences enabling students to understand and apply the law in these areas. The course also develops student’s written, verbal and analytical skills utilising written course work and problem solving exercises in tutorial groups.
15 Credit Points
Contract is one of the central subjects of private law and is one of the main branches of the law of obligations, the other being Delict and Unjustified Enrichment. Contract Law covers obligations which are voluntary in nature. Every day we make contracts from buying a newspaper to buying a house. Contract Law is an area where Scots law and English law are very similar, and this course will cover Scots contract law but also highlight where English law differs with the aim of giving students a working knowledge of contract in both countries.
15 Credit Points
This course is an introduction to the laws and rules of the UK Constitution. Major topics include the institutions of state, parliamentary sovereignty, the rule of law, the separation of powers, and devolution. This area of law is fast-moving, and an effort is made to address current issues.
15 Credit Points
This course introduces students to two of the key branches of the Scots law of obligations, namely delict (which governs legal liability for situations such as the negligent infliction of harm upon others and defamation) and unjustified enrichment (which is concerned with questions such as, if I pay you money in error, am I entitled to demand that you return it?).
15 Credit Points
This course presents legal history over several millennia and from many different original cultures. This course carries the student through a legal adventure, exploring a wide range of legal systems around the globe and throughout human history.
The course covers the origins of law from Africa, South Asia, East Asia and beyond. From those beginnings, it traces how legal cultures emerged, evolved, or transformed. The course will explore the interplay of law and religion over the centuries. The goal of the course is to enable students to become aware of the wonderful diversity of legal systems before the Era of Exploration.
15 Credit Points
The common law tradition is one of the major legal traditions of the world. This course briefly introduces students to the conceptual and institutional structures of the common law tradition. This in turn introduces the fundamentals of the modern English legal system and its practical operation. A large section of the course then turns to the practical operation of English law through study of English Criminal Law.
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.
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.
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.
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
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.
Plus, select 60 credit points from the following courses
NOTE:
15 Credit Points
This course is a compulsory course on the LLB degree introducing students to Scottish Criminal Law including its sources and current law. It examines various aspects of substantive law including crimes against the person, crimes of dishonesty, crimes against property and criminal defences enabling students to understand and apply the law in these areas. The course also develops student’s written, verbal and analytical skills utilising written course work and problem solving exercises in tutorial groups.
15 Credit Points
This course introduces students to two of the key branches of the Scots law of obligations, namely delict (which governs legal liability for situations such as the negligent infliction of harm upon others and defamation) and unjustified enrichment (which is concerned with questions such as, if I pay you money in error, am I entitled to demand that you return it?).
15 Credit Points
The course aims to systematically and critically introduce the foundations of Public International Law (PIL). The history, nature, legal personality, statehood and recognition, sources, the law of treaties and how PIL interacts with domestic law are considered in-depth. These are followed by topics such as jurisdiction, sovereignty, the role of the United Nations, the law of state responsibility and peaceful settlement of disputes between states. The contents of the course are designed to enable students to understand why and how international law regulates the behaviour of its actors with respect to some specific subject areas.
15 Credit Points
Contract is one of the central subjects of private law and is one of the main branches of the law of obligations, the other being Delict and Unjustified Enrichment. Contract Law covers obligations which are voluntary in nature. Every day we make contracts from buying a newspaper to buying a house. Contract Law is an area where Scots law and English law are very similar, and this course will cover Scots contract law but also highlight where English law differs with the aim of giving students a working knowledge of contract in both countries.
15 Credit Points
This course is an introduction to the laws and rules of the UK Constitution. Major topics include the institutions of state, parliamentary sovereignty, the rule of law, the separation of powers, and devolution. This area of law is fast-moving, and an effort is made to address current issues.
15 Credit Points
This course is compulsory for LLB students. It consists of various elements split broadly into three parts: (1) the law of agency and the law of partnership; (2) company law; and (3) debt and insolvency law. The lectures will focus on the creation of agency, partnership and companies of different types; the rules that enable these commercial organisations to function; and the law concerning the termination of these commercial organisations, particularly due to insolvency.
15 Credit Points
Family Law is a compulsory course for LLB students During this course, students will be introduced to the key facets of the law governing the formation of adult relationships, including the constitution of marriage and civil partnership, legal rights and duties of spouses and civil partners, same sex marriage, the grounds for divorce and the financial aspects of breakdown of marriage and relationships of cohabitation. This course also focuses on the relationship between children and adults and the legal rights of children, including parental rights and responsibilities, court orders relating to children and the welfare principle.
7.5 Credit Points
The course provides students with an introduction to some of the topical issues of legal theory combining theoretical discussion with practical examples. The course aims to give students an accessible introduction to some important theoretical concepts and help them to develop their skills in critical thinking. The modular structure of the course makes sure that students will be exposed to a wide range of theoretical concepts and approaches. Theoretical concepts will be discussed in the context of practical issues helping students to see the relevance of those concepts. The course consists of four modules and each module consists of three lectures and one tutorial. At present, the four modules are as follows: (Judicial decision-making, Feminist legal theory, Law and technology, Truth in law and science.)
7.5 Credit Points
Students studying for the Aberdeen LLB are required to take this course if they wish to use their degree to enter the Scottish legal profession. The course will examine both testate and intestate succession, in the context of the general principles of the law of succession, including legal rights. Furthermore, it will introduce the functions of trusts, the rights of beneficiaries and the powers and duties of trustees. The course is available only to LLB students in Programme year 2 or above and graduates on the 2 year degree.
15 Credit Points
This course is designed to provide non-LLB students with an understanding of the main issues in business law. Topics will cover elements of the Scottish law and legal system concerning Company Law, Partnership, Employment Law, Agency, Contract Law, Delict, Bribery Act and Intellectual Property Law.
7.5 Credit Points
This foundational course introduces students to the basic ideas, themes and insights of comparative law. The first part of the course focuses on the various concepts and methods that legal and other scholars have used to analyse differences and similarities between legal rules across nations and cultures. It also introduces students to various efforts to map and explain legal diversity across the globe (legal families and traditions, including the civil, common, mixed and other traditions). The second half of the course includes a range of case studies to showcase how the comparative method can be used in different areas of the law and across nations and regions.
15 Credit Points
This course introduces the student to the three core questions of Private International Law:
1) Jurisdiction: when do the Scottish courts have jurisdiction over a dispute that has one or more cross-border elements?
2) Applicable law: which country’s law is applicable to cross-border legal relations and disputes?
3) Recognition and enforcement of judgments: what are the effects of foreign judgments in Scotland?
Throughout the course, students will develop an understanding of how Scots Private International Law deals with legal relations that are not exclusively contained within Scotland. It helps students develop a skillset that will enable them to resolve the questions that arise due to a legal relation or dispute having a cross-border element.
Moreover, the course enables students to appreciate the role Private International Law plays in a broad swath of scenarios, ranging from litigation involving the civil liability of Scottish corporations for wrongdoings committed overseas (such as violations of labour standards), to consumer protection disputes, international child abduction cases, and cross-border inheritance, to give but a few examples.
This is an exempting course for the Faculty of Advocates exam on Private International Law.
15 Credit Points
This course will examine in detail both administrative law and civil liberties under the constitution of the United Kingdom. Major topics include judicial review (scope, standing and grounds), the European Convention on Human Rights, the Human Rights Act 1998, voting rights, and common law rights. This area is fast-moving, and an effort is made to address current issues.
7.5 Credit Points
The aim of this course, open to students who have already studied the Scots law of delict (and compulsory for those on the ‘Law with English Law’ programme), is to extend their knowledge of the law governing civil liability. More particularly, it aims to provide knowledge and understanding of the conceptual structure of the English law of torts in comparison with the corresponding branch of Scots law, and deals in detail with a few specific areas of tort liability, such as trespass, occupiers’ liability and nuisance.
15 Credit Points
This compulsory LLB course is all about things. What items can you own? How do you become owner of property? What can you do as an owner of property? What can you do with the property of other people? And so on. An understanding of Scots property law is crucial to markets, commerce and domestic life. This course will give students a broad overview of the regulation of land, moveable items and incorporeal rights like intellectual property in Scotland.
15 Credit Points
This course presents legal history over several millennia and from many different original cultures. This course carries the student through a legal adventure, exploring a wide range of legal systems around the globe and throughout human history.
The course covers the origins of law from Africa, South Asia, East Asia and beyond. From those beginnings, it traces how legal cultures emerged, evolved, or transformed. The course will explore the interplay of law and religion over the centuries. The goal of the course is to enable students to become aware of the wonderful diversity of legal systems before the Era of Exploration.
15 Credit Points
The common law tradition is one of the major legal traditions of the world. This course briefly introduces students to the conceptual and institutional structures of the common law tradition. This in turn introduces the fundamentals of the modern English legal system and its practical operation. A large section of the course then turns to the practical operation of English law through study of English Criminal Law.
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.
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:
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.
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.
Plus 60 credit points from Legal Studies LX Honours courses.
30 Credit Points
This course examines the law of sales in both a Scottish and international context. Seminar topics will give students a good working knowledge of issues that occur when a difficulty arises (e.g., non-conformity of goods, passing of risk, damages, exemption, avoidance) and the role of important European law as well as international treaties and conventions. The precise focus of the course varies from year to year and depending on the teaching staff involved there may be a greater or lesser focus on Scots law, and in some instances, the students will be asked to analyse and compare the legal solutions in English law as well.
30 Credit Points
This course looks in depth at the main aspects of the Scottish criminal justice process, focussing upon its mainly adversarial nature. Topics addressed include: prosecution systems; the position of the accused; the status of the victim; plea-bargaining; the trial process; and appeals. The emphasis is not so much on ‘black-letter law’ but on the principles and policies, often clashing, which underlie the detailed legal rules and regulations governing the relevant institutions and processes.
30 Credit Points
The issue of how gender impacts upon and interrelates with law and legal processes is topical and socially important, with questions relating to gender equality and gender-based violence currently attracting a high degree of academic, media and government attention. Through examining topics connected to the themes of criminal justice and family law, this course will introduce students to current legal dilemmas and legal responses in the area of gender and the law, in addition to sociolegal and feminist approaches to law.
30 Credit Points
The course is intended to offer insights into the dynamics of the development of international human rights law. It provides advanced instruction in several key aspects of international human rights law (freedom from torture, freedom of religion, social rights, right to self-determination, etc.) in order to develop a critical understanding of the protection of human rights at the global level. It also seeks to shed light on the way the forces of globalisation and global civil society activism shape the conditions under which human rights law can be created and maintained.
30 Credit Points
The aim of this course is to introduce students to American constitutional law through the study of landmark Supreme Court decisions on controversial moral issues. The material on the course will be organised in relation to broad themes that will enable students to develop and refine their understanding of major issues in American Constitutional Law. The themes include abortion; homosexuality and same-sex marriage; freedom of religion; affirmative action. The course will also help students to familiarise themselves with the main approaches to constitutional interpretation.
30 Credit Points
This course seeks to guide students through the core aspects of company law and corporate governance including, inter alia, corporate legal personality, directors’ duties, the protection of minority shareholders, and the basics of corporate finance. The legal study will be combined with commercial and strategical scenarios such as private equity deals, initial public offerings (IPOs), and corporate control battles. Major policy debates will also be engaged. There are numerous career opportunities associated with this course
30 Credit Points
This course offers an introduction to study of the civil law tradition and may be taken by students with no prior knowledge of the subject. The two seminars in the first part of the course examine the sources and literature through which the tradition has taken shape. The two seminars in the second part examine selected topics from the law of property, and the two seminars in the third part selected topics from the law of obligations. In each part some attention is paid to the relationship between Scots law and the civil law tradition.
30 Credit Points
The course aims to introduce students to the core aspects of privacy and data protection law, exploring its international, European, and national dimension.
The course addresses, in particular, the role of data privacy regulation in the digital environment, critically discussing key global challenges, such as: international data transfers; artificial intelligence and its impact on data subject’s rights; the balance between the right to data protection and other fundamental freedoms (e.g. freedom of expression)
30 Credit Points
The course aims to introduce students to the legal challenges raised by Artificial Intelligence. It aims at offering an overview of the applicable legal framework, critically discussing its potential shortcomings in concrete case scenarios. The course will focus on the UK context, but – given the cross-border nature of the topics involved - it will be open to a comparative perspective.
30 Credit Points
This course invites students to engage with the law from an economic perspective. Why and when should property be privately, communally, or publicly owned? How can a legal system minimise the social costs of accidents? Why and to what extent do we need to regulate contracts? These are some of the questions that the course will address. Each seminar will focus on a legal topic that will be analysed through an economic lens. No prior knowledge of economics is needed.
30 Credit Points
This course builds upon the introduction to Delict provided in LS2025 and LS1536 examines a number of aspects of the law of delict in greater detail. Topics will be discussed in a comparative, historical and/or theoretical context. The specific topics covered will vary on a year-by-year basis as the course aims to examine issues of topical interest. Some of the topics covered in previous years include: causation; product liability; liability for breach of privacy; liability for pure economic loss; psychiatric injury; advocates' immunity and the liability of the police for negligently-conducted investigations.
30 Credit Points
The course builds upon the basic understanding of criminal law acquired in LS1020 although it is very important to understand that the topics are approached from a much more theoretical perspective. The course examines in detail selected principles of criminal liability, including the role and limits of the criminal law, the defence of mental disorder, murder, rape, provocation and the limits of excusability. Comparative material from a variety of jurisdictions is included.
30 Credit Points
Many students will be members of clubs and societies and will go on to become board members for clubs and charities, or community organisation chairpersons and secretaries.
The aim of this course is to ensure that potential future practising lawyers can develop a good grounding in a commercially and socially important field of law. In this respect it worth noting that the Third Sector is a growing area of specialism in law firms.
30 Credit Points
The course will provide a clear overview of the successful family law conventions made at the Hague Conference on Private International Law, as well as an analysis of the working methods of the Hague Conference in making, reviewing and helping to ensure uniform interpretation of Conventions. Students will acquire a thorough knowledge of the Hague Conventions on child abduction (1980), intercountry adoption (1993), child protection (1996) and maintenance (2007); a good understanding of private international law relating to surrogacy with an international element, and an appreciation of the options for the legal regulation of family agreements at the global level.
30 Credit Points
This course will discuss the trajectory of the development of corporate governance over the past three decades, especially in the UK and the US, with a view to understanding the extent to which underlying theoretical assumptions and policy decisions impact legislative, regulatory and self-regulatory arrangements as well as reform options. Students will gain an understanding of why the company as a legal entity has the shape and form that it does; why certain actors are regarded as internal to corporate governance arrangements and others external; and why ongoing (and sometimes apparently futile) reform efforts take the form that they do.
30 Credit Points
The course addresses international legal issues raised by the increasing need to secure information and communication technology. It explores the modalities of international cyberattacks; discusses data protection in the EU and UK; questions the scope of the obligation of States to secure cyberspace; studies the role of private companies in monitoring online content and reacting to international cyberattacks; analyses how cyberoperations can be attributed to States; examines what cyberoperations violate international law and how States could react to unlawful international cyberoperations; and gives a comprehensive map of the governance and standards organisations in the cyberspace ecosystem.
30 Credit Points
This course addresses the international legal rules and principles applicable to activities in outer space, including the UN-based space treaties and international customary (space) law, and also the many specialised regimes such as those applicable to the protection of the outer space environment, the regulation of military activities and the peaceful settlement of international space law disputes.
30 Credit Points
Changes in medical technology frequently cause changes in ethical attitudes and in the content of the law. The purpose of this course is to explore the interaction between law, ethics and medicine with an emphasis on the ethical aspects.
30 Credit Points
This course examines the relationship between the law and the exercise of public power. Topics covered include: the nature of public administration and administrative law; mechanisms by which public administrative power is regulated; the development, role and impact of judicial review in both Scotland and England.
30 Credit Points
Through a series of seminars, this course engages students with a body of ‘media law’ which covers topics such as the freedom of the press, freedom of expression, access to information, open justice principle on the one hand, and on the other hand, the right to fair trial, right to privacy, right of publicity, right against defamation, and the regulation of obscene publications. The focus is on the regulation of media contents. While the course follows the relevant current developments in the law, it also lays the foundation and the broader social and historical contexts within which these developments take place.
At least 30 credit points from the following Accountancy courses:
You must choose one of the following dissertation courses:
Plus further credit points from Legal Studies Honours courses to gain a total of 60 credits in the discipline and further level 4 Business School courses (AC, EC, FI, IN,MS, PO) to gain a total of 120 credit points.
30 Credit Points
This course, that is only available to final year honours students, allows you to write a 10,000 word piece on an aspect of law that you choose with the help of a supervisor. Once your topic and plan are approved by the law school you work independently and hand in the dissertation shortly before the Easter Break.
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.
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.
15 Credit Points
This course examines of the special issues concerning the public sector of the economy. It investigates why public sector accounting is different from private sector accounting and examines management accounting, financial accounting and auditing from a public sector perspective. The course will be of interest those wishing to develop knowledge and understanding of the importance of financial management of this segment of the economy. It utilises a research-based set of readings and examples and is highly accessible to accounting students.
15 Credit Points
The 21st century accountant is facing a host of challenges in the workplace. This course examines a range of topics that are shaping the nature of the work that accountants do, and which will drive the future directions of professional practice. Due to the sometimes transient nature of the issues concerned and the need to respond to current events, the list of topics in the syllabus is indicative rather than fixed.
We will endeavour to make all course options available. However, these may be subject to change - see our Student Terms and Conditions page. In exceptional circumstances there may be additional fees associated with specialist courses, for example field trips.
Students are assessed by any combination of three assessment methods:
The exact mix of these methods differs between subject areas, years of study and individual courses.
Honours projects are typically assessed on the basis of a written dissertation.
The information below is provided as a guide only and does not guarantee entry to the University of Aberdeen.
SQA Highers
Standard: BBBB
Applicants who have achieved BBBB (or better), are encouraged to apply and will be considered. Good performance in additional Highers/ Advanced Highers may be required.
Minimum: BBC
Applicants who have achieved BBC at Higher and meet one of the widening participation criteria above are encouraged to apply and are guaranteed an unconditional offer for MA, BSc and BEng degrees.
Adjusted: BB
Applicants who have achieved BB at Higher, and who meet one of the widening participation criteria above are encouraged to apply and are guaranteed an adjusted conditional offer for MA, BSc and BEng degrees.
We would expect to issue a conditional offer asking for one additional C grade at Higher.
Foundation Apprenticeship: One FA is equivalent to a Higher at A. It cannot replace any required subjects.
More information on our definition of Standard, Minimum and Adjusted entry qualifications.
A LEVELS
Standard: BBC
Minimum: BCC
Adjusted: CCC
More information on our definition of Standard, Minimum and Adjusted entry qualifications.
International Baccalaureate
32 points, including 5, 5, 5 at HL.
Irish Leaving Certificate
5H with 3 at H2 AND 2 at H3.
PLEASE NOTE: National 5/ Standard Grade/ GCSE (or equivalent) in Mathematics / Applications of Mathematics is required in addition to the requirements noted above.
Entry from College
Advanced entry to this degree may be possible from some HNC/HND qualifications, please see www.abdn.ac.uk/study/articulation for more details.
SQA Highers
Standard: BBBB
Applicants that present with BBBB will usually receive an unconditional offer. Where we have more applicants than places we may need to ask for more than the minimum so continued engagement in school is recommended.
Widening Access:
BBC
Applicants who meet one or more of our widening access metrics and present with BBC, are guaranteed an unconditional offer.
Foundation Apprenticeship: One FA is equivalent to a Higher at A. It cannot replace any required subjects.
Note: We do not double count a Higher and Advanced Higher in the same subject, but we do consider that a B grade at Advanced Higher is equivalent to an A grade at Higher.
National 5 English (or equivalent) is required at Grade C or above. National 5 Mathematics or Applications of Mathematics (or equivalent) is also required for Accountancy, Economics and Finance programmes.
A LEVELS
Standard: BBC
Widening Access: CCC
GCSE English (or equivalent) is required at Grade C/4 or above. GCSE Mathematics at Grade C/4 is also required for Accountancy, Economics and Finance programmes.
BTEC LEVEL 3 EXTENDED DIPLOMA
DMM in related subjects.
Note: BTEC Level 3 Extended Certificate (Subsidiary Diploma) achieved at Distinction level, is normally acceptable in lieu of one A Level at grade B.)
GCSE English (or equivalent) is required at Grade C/4 or above. GCSE Mathematics at Grade C/4 is also required for Accountancy, Economics and Finance programmes.
IRISH LEAVING CERTIFICATE
Five subjects at Higher at H3. O4 in Mathematics is also required.
INTERNATIONAL BACCALAUREATE
32 points including 5, 5, 5 at HL.
SL in English and SL in Mathematics are also required.
The information displayed in this section shows a shortened summary of our entry requirements. For more information, or for full entry requirements for Arts and Social Sciences degrees, see our detailed entry requirements section.
To study for an Undergraduate degree at the University of Aberdeen it is essential that you can speak, understand, read, and write English fluently. The minimum requirements for this degree are as follows:
IELTS Academic:
OVERALL - 6.0 with: Listening - 5.5; Reading - 5.5; Speaking - 5.5; Writing - 6.0
TOEFL iBT:
OVERALL - 78 with: Listening - 17; Reading - 18; Speaking - 20; Writing - 21
PTE Academic:
OVERALL - 59 with: Listening - 59; Reading - 59; Speaking - 59; Writing - 59
Cambridge English B2 First, C1 Advanced or C2 Proficiency:
OVERALL - 169 with: Listening - 162; Reading - 162; Speaking - 162; Writing - 169
Read more about specific English Language requirements here.
The University of Aberdeen International Study Centre offers preparation programmes for international students who do not meet the direct entry requirements for undergraduate study. Discover your foundation pathway here.
You will be classified as one of the fee categories below.
| Fee category | Cost |
|---|---|
| EU / International students | |
| Tuition Fees for 2025/26 Academic Year | £20,800 |
| Tuition Fees for 2026/27 Academic Year | £20,800 |
| Tuition Fees for 2025/26 Academic Year (Self-funded Students *) | £14,800 |
| Tuition Fees for 2026/27 Academic Year (Self-funded Students *) | £14,800 |
| Home Students | |
| Tuition Fees for 2025/26 Academic Year | £1,820 |
| Tuition Fees for 2026/27 Academic Year | £1,820 |
| England, Wales, Northern Ireland, and Republic of Ireland | |
| Tuition Fees for 2025/26 Academic Year | £9,535 |
| Tuition Fees for 2026/27 Academic Year | £9,535 |
Students from England, Wales and Northern Ireland, who pay tuition fees may be eligible for specific scholarships allowing them to receive additional funding. These are designed to provide assistance to help students support themselves during their time at Aberdeen.
View all funding options in our Funding Database.
The University of Aberdeen courses are accredited by the Institute of Chartered Accountants of Scotland (ICAS), Chartered Institute of Management Accountants (CIMA), Association of Chartered Certified Accountants (ACCA) which can form part of a direct path to being granted exemptions from the examinations necessary to get professional qualification status.
You will be taught by a range of experts including professors, lecturers, teaching fellows and postgraduate tutors. However, these may be subject to change - see our Student Terms and Conditions page.
We invest heavily in our facilities and learning resources, ensuring our students have access to everything they need to help them succeed in their studies - from the stunning Sir Duncan Rice Library, to Aberdeen Sport Village, and beyond.
Find out moreThe School of Law has its own dedicated law library, Taylor Library, which is located within the Law School building, offering access to the Law collection and Official Publications.
Utilise professional training facilities including the Bloomberg finance lab, used by major financial services companies across the world and integrating real activity in financial markets directly into our students’ courses.
Discover Uni draws together comparable information in areas students have identified as important in making decisions about what and where to study. You can compare these and other data for different degree programmes in which you are interested.
