Accountancy and Spanish & Latin American Studies at Aberdeen brings international opportunities to your existing foundation in accountancy, business and finance. You will gain a competitive advantage by studying a modern European language also widely spoken in the US and Latin America. Your skills will greatly appeal to multinational employers and will set you on a fast track to a career in international business, NGOs, or other sectors.
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 small classes and will be supported by dedicated careers advisers.
Spanish & Latin American Studies has an outstanding reputation with the highest possible rating of ‘Excellent’ in the last national Teaching Quality Assessment. You will be equipped with the skills to communicate in a global language, spoken by 350 million native Spanish speakers in 19 Latin American states, the Spanish Peninsula, and increasingly in the US. You will complement this with studies in Spanish and Latin American culture.
As part of your programme, you will spend half of year three as a Language Assistant or visiting student in a Spanish-speaking country, honing your language and widening your cultural experience.
You will be seen as valuable to employers, particularly those operating in multinational environments, including the energy industry, which is important in the growing economies of Latin America. You will also be an outstanding candidate for other international businesses and NGOs in the international development, education and tourism sectors.
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
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.
15 Credit Points
This is a fast-paced and intensive language course for students with very little or no previous knowledge of Spanish. It is aimed at students intending to pursue an honours (single or joint) degree in Spanish and Latin American Studies but is also suitable for students on other degree programmes.
This course involves intensive language study. Upon successful registration to this course, you are expected to complete a short online entry test on MyAberdeen to ensure that you are registered for the most appropriate course for your language ability. You will not be able to access the course site until you have completed this short test.
It is strongly recommended that you complete this test at the earliest opportunity as your timetable/course selections may be subject to change if your language ability would be better suited to an alternative course. You will be informed of this as soon as you complete the test.
The short entry test does not count toward your overall grade for this course.
It is recommended (subject to individual entry test results) that:
15 Credit Points
This is a fast-paced language course for students with some previous knowledge of Spanish. It is aimed at students intending to pursue an honours (single or joint) degree in Spanish and Latin American Studies but is also suitable for students on other degree programmes.
This course involves intensive language study. Upon successful registration to this course, you are expected to complete a short online entry test on MyAberdeen to ensure that you are registered for the most appropriate course for your language ability. You will not be able to access the course site until you have completed this short test.
It is strongly recommended that you complete this test at the earliest opportunity as your timetable/course selections may be subject to change if your language ability would be better suited to an alternative course. You will be informed of this as soon as you complete the test.
The short entry test does not count toward your overall grade for this course.
It is recommended (subject to individual entry test results) that:
15 Credit Points
This is a fast-paced language course for students with some previous knowledge of Spanish. It is aimed at students intending to pursue an honours (single or joint) degree in Spanish and Latin American Studies but is also suitable for students on other degree programmes.
This course involves intensive language study. Upon successful registration to this course, you are expected to complete a short online entry test on MyAberdeen to ensure that you are registered for the most appropriate course for your language ability. You will not be able to access the course site until you have completed this short test.
It is strongly recommended that you complete this test at the earliest opportunity as your timetable/course selections may be subject to change if your language ability would be better suited to an alternative course. You will be informed of this as soon as you complete the test.
The short entry test does not count toward your overall grade for this course.
It is recommended (subject to individual entry test results) that:
15 Credit Points
This course follows Spanish Language 2 or can be taken by students who have the required level of Spanish.
EITHER:
Spain and Spanish America: History, Culture, Politics (SP1039)
AND/OR:
The Global City in Text and Film (LA1501)
Plus further credit points from courses of choice to gain a total of 120 credit points
15 Credit Points
The course introduces students to colonial encounters ranging from Muslim Iberia to the pre-conquest Americas and continuing into the period of the Spanish Empire. From the nineteenth century, conquest and colonial encounters continued as newly-independent Spanish American states seized indigenous territories, while colonial mentalities re-surfaced in contexts as diverse as the Spanish Civil War and Southern Cone dirty wars. These examples show how colonial encounters helped shape contemporary Spain and Spanish America.
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.
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.
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
This course follows Spanish Language 2 or can be taken by students who have the required level of Spanish.
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
15 Credit Points
This course aims to prepare intending Honours students of Spanish and Latin American Studies for their compulsory period abroad in a Spanish-speaking country.
The course will develop further Spanish language skills, both receptive and productive. Classes on grammatical and linguistic analysis will contribute to the development of both sets of skills. In addition students will complete a structured self learning programme of audio-visual study and grammatical reinforcement study.
15 Credit Points
This course aims to prepare intending Honours students of Spanish and Latin American Studies for their compulsory period abroad in a Spanish-speaking country.
The course will develop further Spanish language skills, both receptive and productive. Classes on grammatical and linguistic analysis will contribute to the development of both sets of skills. In addition students will complete a structured self learning programme of audio-visual study and grammatical reinforcement study.
15 Credit Points
This course follows Spanish Language 4 and aims to prepare non beginners intending Honours students of Spanish and Latin American Studies for their compulsory period abroad in a Spanish-speaking country.
The course will develop further Spanish language skills, expanding on the vocabulary and introducing formal documents and letters. Classes on grammatical and linguistic analysis will contribute to the development of both sets of skills. In addition students will complete a structured self learning programme of vocabulary and grammatical reinforcement study.
EITHER:
Latin America: Texts and Contexts (SP2036)
AND/OR:
Spain in Literature and Film: Community and Conflict (SP2541)
Plus further credit points from courses of choice to gain a total of 120 credit points
15 Credit Points
This course uses texts, which can include plays, films, novels, music, letters and an etiquette guide, to understand issues, concerns and themes in Latin American history. The course is organised chronologically and each week classes focus on texts from a particular country as a means to discuss bigger questions, such as how to make a new nation after three hundred years of colonial rule and a decade of warfare, how to demonstrate your honourability in an anonymous city and what cultural models are the best source of inspiration. The course also focuses on 'context' shared throughout Latin America.
15 Credit Points
The aim of the Residence Abroad Project is to develop an in-depth understanding of a specific aspect (anthropological, political or cultural) connected with one of the Spanish and Latin American countries in which students are staying. Students are expected to study a topic in its socio-and to complete a report in Spanish of c. 2000-2500 words.
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 is a core prescribed course open only to Junior Honours Spanish and Latin American Studies students and a selected range of other programmes at the appropriate level. This course aims to enable you to identify and use, accurately, fluently, and with an appropriate level of sophistication, a range of vocabulary and linguistic registers at advanced level.
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 a further 45 credit points from level 3 Spanish and Latin American Studies courses.
30 Credit Points
This is the final Spanish language course within the degree that will provide students with advanced comprehension and writing skills in general and specialised registers.
30 credit points from the following level 4 Accountancy courses:
Accountability and Sustainability (AC4034)
Audit Theory and Evolution (AC4035)
Public Sector Accounting (AC4036)
Accounting History (AC4537)
Corporate Governance and Professional Ethics (AC4538)
Contemporary Issues in Accounting (AC4539)
Spanish Language 7 (SP40A5)
You must choose one of the following dissertation courses:
Dissertation in Spanish (SP4039)
Dissertations in Accountancy (AC4528)
Plus further credit points from level 4 course(s) in Spanish and Latin American Studies 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
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
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.
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.
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.
30 Credit Points
This is the final Spanish language course within the degree that will provide students with advanced comprehension and writing skills in general and specialised registers.
30 Credit Points
This year-long course unit combines dissertation research with research methods training. The dissertation is a piece of extended independent research (8,000-10,000 words long), structured as a critical evaluation, analysis or argument, about a topic germane to Spanish and Latin American Studies. The topic is chosen by the student, in conjunction with the dissertation coordinator and an individual Departmental supervisor, both of whom approve the topic. Students are encouraged to design their topic building on their previous studies, especially honours courses. The dissertation offers a chance for students to carry out in-depth independent study in Spanish and Latin American Studies, and to acquire and develop valuable research skills. The course begins, in the first half session, with workshops on diverse research methods and the creation of peer support groups. The second half session includes structured meetings with the dissertation supervisor and meetings with the peer support group, as well as independent research and writing.
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.
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.
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 more
We are a Scottish university that was founded with international connections. Our community of 3,600 staff and over 14,000 students includes more than 130 nationalities, which enriches our teaching, research, and students' experiences.
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.
