Accountancy and French, MA

Accountancy and French, MA

Introduction

Accountancy and French at Aberdeen brings international opportunities to students with an existing grounding in accountancy, business and finance. You will gain a competitive advantage by understanding a modern European language, gaining insights into a different culture and being fast tracked into a career in European and international organisations.

Study Information

At a Glance

Learning Mode
On Campus Learning
Degree Qualification
MA
Duration
60 months
Study Mode
Full Time
Start Month
September
UCAS Code
NR41

French & Francophone Studies at Aberdeen has a long-standing reputation for teaching and research. The programme explores the diversity of French and Francophone culture and the complex global influence of France and the French language over the centuries. You will add to your growing language skills with diverse courses in contemporary society and politics, philosophy and history, film and visual culture, advanced translation skills, and literature from the Renaissance to the present day.

What You'll Study

Year 1

Compulsory Courses

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

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.

Getting Started at the University of Aberdeen (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 5-6 hours to complete and can be taken in one sitting, or spread across a number of weeks.

Topics include orientation overview, equality and diversity, health, safety and cyber security and how to make the most of your time at university in relation to careers and employability.

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

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.
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.

Finance 1: Finance, Risk and Investment (FI1004)

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.

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.

Optional Courses

Beginner

  • Beginners French Language 1 (FR1028)
  • Beginners French Language 2 (FR1528)
  • Introduction to Literature and Culture of Modern France 1 (FR1021) AND/OR Introduction to Literature and Culture of Modern France in Context (FR1527)

Intermediate/Advanced

  • Qualified French Language 1 (FR1029)
  • Qualified French Language 2 (FR1529)
  • Literature and Culture of Modern France 1 (FR1022) AND/OR Literature and Culture of Modern France in Context (FR1526)
Introduction to Literature and Culture of Modern France 1 (FR1021)

15 Credit Points

This course offers students who are registered for the Beginners' course in French language an introduction to twentieth and twenty-first century French culture and society through the study of films, short prose texts and poetry. The course is organised around the broad themes of childhood and adolescence, gender, sexuality and love and marginalisation in contemporary France. The texts will be studied in translation or with subtitles.

Literature and Culture of Modern France in Context (FR1526)

15 Credit Points

This course offers students with intermediate or good knowledge French language an advanced introduction to twentieth and twenty-first century French and Francophone culture and society, focusing on the occupation of France during World War II and the experience of colonialism and post-colonialism.

Literature and Culture of Modern France 1 (FR1022)

15 Credit Points

This course offers students with intermediate or good knowledge French language an introduction to twentieth and twenty-first century French culture and society through the study of films, short prose texts and poetry. The course is organised around the broad themes of childhood and adolescence, gender, sexuality and love and marginalisation in contemporary France.

Introduction to Literature and Culture of Modern France In Context (FR1527)

15 Credit Points

This course offers students who are registered for the beginners' course in French language an advanced introduction to twentieth and twenty-first century French and Francophone culture and society, focusing on the occupation of France during World War II and the experience of colonialism and post-colonialism. Written texts will be studied in translation or with vocabulary help and films will be studied with subtitles.

Beginners French Language 2 (FR1528)

15 Credit Points

This course builds on the work done in FR1028, providing students with an adequate command of French language to allow them the possibility of continuing their studies into level 2 and Honours.

Beginners French Language 1 (FR1028)

15 Credit Points

This intensive language course is designed for students who have little or no previous knowledge of French.

Qualified French Language 2 (FR1529)

15 Credit Points

This course is intended for students who have studied French to the equivalent of Scottish Higher or beyond. Building on the work done in the first semester, it seeks to enable students to consolidate and extend their knowledge of French, written and spoken.

Qualified French Language 1 (FR1029)

15 Credit Points

This course is intended for students who have studied French to Higher or equivalent level. It will enable them to consolidate and extend their knowledge of French, written and spoken.

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.

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.

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.

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

French Culture, Politics and Society i (FR2015)

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.

French Culture, Politics and Society II (FR2515)

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.

Optional Courses

Beginner

  • FR2012: Advanced Introductory French Language 1
  • FR2512: Advanced Introductory French Language 2

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 Introductory French Language 1 (FR2012)

15 Credit Points

This second year French language course which runs in the first half-session is only open to students who have passed FR1528. It will improve their written, oral and aural skills, and is one of the two second year French language courses (along with FR2512) that has to have passed to be allowed into the French honours Programme.

Advanced Introductory French Language 2 (FR2512)

15 Credit Points

This second year French language course which runs in the second half-session is only open to students who have followed FR2012. It will improve their written, oral and aural skills, and is one of the two second year French language pre-requisite courses (along with FR2012) that one must have passed to be allowed into the French honours Programme.

Advanced French Language 1 (FR2002)

15 Credit Points

This second year French language course which runs in the first half-session is only open to students who have passed FR1529. It will improve their written, oral and aural skills, and is one of the two second year French language courses required to be allowed into the French honours Programme.

Advanced French Language 2 (FR2502)

15 Credit Points

This second year French language course which runs in the second half-session is only open to students who have followed FR2002. It will improve their written, oral and aural skills, and is one of the two second year French language pre-requisite courses to be allowed into the French honours Programme.

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 the material in Financial Accounting 2. The aim of the course is to strengthen practical and analytical accounting skills through the study of accounting problems and to develop the ability to critically appraise conventional accounting practice through an understanding of alternative accounting theories and their application to topical issues in financial accounting.

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
Junior Honours French Language (FR3089)

15 Credit Points

This Junior Honours French language course, whose pre-requisites are FR2502 or FR2512, runs over the full session and is only open to Single and Joint Junior Honours degree in French students.

Building on the skills gained during their first two years of study of French, this course will improve the students' French language 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.

It carries 15 credits and is assessed by way of four equally weighted assignments.

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.

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.

Optional Courses

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

Year 5

Compulsory Courses

Senior Honours French Language (FR4089)

30 Credit Points

This Senior Honours French language course, whose pre-requisite is the Junior Honours French Language course, is run over the full session and is only open to Single and Joint Senior Honours degree in French students.

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.

Optional Courses

Select TWO Level 4 Accountancy courses from the list below,

  • AC 4034 Accountability and Sustainability
  • AC 4537 Accounting History
  • AC 4035 Audit Theory and Evolution
  • AC 4538 Corporate Governance and Professional Ethics
  • AC 4036 Public Sector Accounting
  • AC 4539 Contemporary Issues in Accounting

Plus, select ONE of the following dissertation courses:

  • Dissertation in French (FR4097) 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.

Dissertation in French (FR4097)

15 Credit Points

Candidates will write a dissertation of 8,000 words on a subject to be decided in consultation with the Course Co-ordinator, to be researched and written (under supervision by a member of staff) in the second half session of Junior Honours, and submitted at the beginning of Senior Honours.

Accountability and Sustainability (AC4034)

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.

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.

Public Sector Accounting (AC4036)

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.

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.

Contemporary Issues in Accounting (AC4539)

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 timetabling and other constraints. Please see our InfoHub pages for further information.

How You'll Study

Learning Methods

  • Individual Projects
  • Lectures
  • Research
  • Tutorials

Assessment Methods

Students are assessed by any combination of three assessment methods:

  • coursework such as essays and reports completed throughout the course;
  • practical assessments of the skills and competencies they learn on the course; and
  • written examinations at the end of each course.

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.

Why Study Accountancy and French?

  • The language skills you will acquire from this programme will help you prepare for a global or European career. Language skills are increasingly important to future employers in any country.
  • You will develop your linguistic skills in your third year by spending time overseas in a French speaking country.
  • The University's Business School offers a wide range of courses to build your degree in Accountancy and Finance. Some of these courses give you accountancy accreditation, widening the range of careers you can pursue.
  • Our curriculum reflects contemporary trends whilst providing you with essential training methods.

Entry Requirements

Qualifications

The information below is provided as a guide only and does not guarantee entry to the University of Aberdeen.


General Entry Requirements

2024 Entry

SQA Highers

Standard: AABB

Applicants who have achieved AABB (or better), are encouraged to apply and will be considered. Good performance in additional Highers/ Advanced Highers may be required.

Minimum: BBB

Applicants who have achieved BBB (or are on course to achieve this by the end of S5) are encouraged to apply and will be considered. Good performance in additional Highers/Advanced Highers will normally be required.

Adjusted: BB

Applicants who achieve BB over S4 and S5 and who meet one of the widening access criteria are guaranteed a conditional offer. Good performance in additional Highers/Advanced Highers will be required.

More information on our definition of Standard, Minimum and Adjusted entry qualifications.

A LEVELS

Standard: BBB

Minimum: BBC

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.

2025 Entry

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: BBB

Applicants who have achieved BBB (or are on course to achieve this by the end of S5) are encouraged to apply and will be considered. Good performance in additional Highers/Advanced Highers will normally be required.

Adjusted: BB

Applicants who achieve BB over S4 and S5 and who meet one of the widening access criteria are guaranteed a conditional offer. Good performance in additional Highers/Advanced Highers will be required.

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.

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.


English Language Requirements

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.

Fees and Funding

You will be classified as one of the fee categories below.

Fee information
Fee category Cost
RUK £9,250
Tuition Fees for 2024/25 Academic Year
Home Students £1,820
Tuition Fees for 2024/25 Academic Year
EU / International students £20,800
Tuition Fees for 2024/25 Academic Year

Scholarships and Funding

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.

Financial support for your study year abroad

We provide funding to students starting in 2021/22 on degrees with a compulsory period abroad at the same level as the Turing funding. This financial support can be used towards rent in your new city overseas, general living costs, or travelling to see more of your new home country. Students going abroad will continue to pay their normal rate of tuition fees with no increased charges or need to change tuition fee arrangements to the host university. For a full overview of how the tuition fees work, you can check this helpful funding table on our website.

Additional Fees

  • In exceptional circumstances there may be additional fees associated with specialist courses, for example field trips. Any additional fees for a course can be found in our Catalogue of Courses.
  • For more information about tuition fees for this programme, including payment plans and our refund policy, please visit our InfoHub Tuition Fees page.

Our Funding Database

View all funding options in our Funding Database.

Careers

  • Chartered and Certified Accountants
  • Professional Finance positions
  • French speaking company accountancy positions
  • French speaking country positions

Accreditation

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.

This degree holds accreditation from

Our Experts

Information About Staff Changes

You will be taught by a range of experts including professors, lecturers, teaching fellows and postgraduate tutors. Staff changes will occur from time to time; please see our InfoHub pages for further information.

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Get in Touch

Contact Details

Address
Student Recruitment & Admissions
University of Aberdeen
University Office
Regent Walk
Aberdeen
AB24 3FX

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