Introduction
Accountancy and German at Aberdeen adds considerable career benefits to your grounding in accountancy, business and finance, giving you the competitive advantage of a modern European language. You will gain a cultural perspective and experience a fast track 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
- NR42

Not only will you gain a cultural perspective, you will benefit from developing a 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 and will study with classmates from over 40 nationalities. You will be inspired by staff who are leaders in accounting practice and theory, financial markets, corporate finance, and global economics. All the while, you will benefit from small classes and be supported by dedicated careers advisers.
German at Aberdeen has an outstanding reputation with the highest possible rating of ‘Excellent’ in the last national Teaching Quality Assessment. You will develop your language skills, taught by native speakers from Germany and Austria and you will gain a broad understanding of Germany’s complex history and culture.
As part of your programme, you will spend half of year three honing your language skills and cultural familiarity as a Language Assistant or visiting student in Germany or Austria.
Upon graduating, you will have the option of many career paths. Should you opt for a career in business, you will be seen as highly valuable by employers and business organisations operating in Europe, including the European Commission. Other career options include tourism and education.
Aberdeen Global Scholarship
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 ScholarshipWhat You'll Study
- Year 1
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Compulsory Courses
- Academic Writing for Business (AW1003)
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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)
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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’.
- Accounting and Accountability (AC1011)
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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)
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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)
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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)
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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.
- German for Beginners 1 (GM1054)
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15 Credit Points
This language course provides students with a sound foundation in German (grammar and vocabulary). It enables students to understand the gist of authentic written and spoken German and to speak and write about familiar topics with a degree of accuracy and fluency.
No previous knowledge of German is required, but this course is also for students which took German at school before, on any level lower than Higher or A-level.
With 3 Language Classes and 1 Language Practical per week this course encourages and supports students to develop their personal self-study strategies.
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:
- Students who have no experience of German register for GM1054: German for Beginners 1
- Students who have studied German to National 5 level (or equivalent) register for GM1054: German for Beginners 1
- Students who have studied German to Higher level (or equivalent) register for GM1050 German Language 1
- Background to German for Beginners 1 (GM1049)
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15 Credit Points
Students will gain detailed knowledge and understanding of the fascinating political and cultural developments and historical events in 20th century Germany.
They will be introduced in weekly lectures and tutorials to a variety of texts and contemporary films.
This course is taught in English and normally taken in conjunction with GM1054 German for Beginners 1. It is specifically recommended to students with the intention to proceed with German Studies beyond level one.
No pre-requisites are required.
- German for Beginners 2 (GM1554)
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15 Credit Points
This language course provides students with a sound foundation in German (grammar and vocabulary). It enables students to understand the gist of authentic written and spoken German and to speak and write about familiar topics with a degree of accuracy and fluency.
No previous knowledge of German is required, but this course is also for students which took German at school before, on any level lower than Higher or A-level.
With 3 Language Classes and 1 Language Practical per week this course encourages and supports students to develop their personal self-study strategies.
- German Language 1 (GM1050)
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15 Credit Points
This module is designed for students with an SCE H in German or equivalent. The course develops receptive and productive oral and written German language skills. Students who are considering applying for entry to German Honours must take this course.
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:
- Students who have no experience of German register for GM1054: German for Beginners 1
- Students who have studied German to National 5 level (or equivalent) register for GM1054: German for Beginners 1
Students who have studied German to Higher level (or equivalent) register for GM1050 German Language 1
- Modern German Culture 1 (GM1052)
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15 Credit Points
Learn more about German 20th-century literature, dealing with the events that shaped German and European history. As in all good literature, we will discuss universal themes and topics covering all of the most important aspects of modern life.
- German Language 2 (GM1550)
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15 Credit Points
This module is designed for students with an SCE H in German or equivalent. The course develops receptive and productive oral and written German language skills. Students who are considering applying for entry to German Honours must take this course. The course builds on GM1050.
Optional Courses
AND/OR:
The Global City (LA1501)
Plus further credit points from courses of choice to gain a total of 120 credit points
- The Global City in Text and Film (LA1501)
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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.
- Year 2
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Compulsory Courses
- Management Accounting 2 (AC2031)
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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)
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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)
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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)
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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
- Modern German Culture 3 (GM2043)
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15 Credit Points
Learn more about modern German history and culture while also extending your skills in reading German texts.
- German Language (Advanced Introductory) 1 (GM2040)
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15 Credit Points
The course consists of language classes leading to advanced communicative competence in German and it will include the analysis of contemporary texts drawn from a variety of contexts. This course may be taken only by students who have completed the German for Beginners courses.
- Building Skills and Experience for Career Success (PD2002)
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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.
- German Language (Advanced Introductory) 2 (GM2540)
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15 Credit Points
The intention of the course is to extend and reinforce further students' command of German grammar, vocabulary and syntactic structures, and to introduce various styles of written and spoken German. The course builds on the work done in GM2040 and is intended only for continuing beginners.
- German Language 4 (GM2542)
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15 Credit Points
Building on work done in GM 2042, the course will develop further language skills.
- The Global City in Text and Film (LA1501)
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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.
- German Language 3 (GM2042)
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15 Credit Points
This level two language course will build on and extend students' fluency and written skills in German.
- Year 3
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Compulsory Courses
Academic Session spent in German Speaking country
- Year 4
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Compulsory Courses
- Financial Accounting 3 (AC3049)
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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.
- Management Accounting 3 (AC3054)
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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
- German Junior Honours Language Study (GM3069)
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15 Credit Points
This junior honours language course will build on and extend students' written skills and fluency in German.
- Audit Practice (AC3560)
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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)
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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
German Junior Honours Language Study
Plus a further 45 credit points from level 3 courses in German
- Year 5
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Compulsory Courses
30 credit points from the following Accountancy courses:
- Accountability and Sustainability (AC4034)
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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.
- Public Sector Accounting (AC4036)
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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.
- Accounting History (AC4537)
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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.
- Corporate Governance and Professional Ethics (AC4538)
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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)
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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.
- German Language Study for Senior Honours (GM4099)
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30 Credit Points
Building on the skills gained during the Junior Honours language course and before, this module expands and refines German language expertise in writing, reading, speaking and listening, to an advanced level, for their final exit written and oral exam in German.
Optional Courses
Plus further credit points from level 4 course(s) in German 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
You must choose one of the following dissertation courses:
- Dissertation in German (GM4052)
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15 Credit Points
Students engage in their first larger project of independent research.
- Dissertations in Accountancy (AC4528)
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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.
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.
- 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 German?
- You will develop intellectual skills through analysing and evaluating accounting information and through critically evaluating the role of accounting in a modern economy.
- You will gain practical skills, enabling you to read and understand financial reports and prepare financial statements.
- In Aberdeen, you will be in the main European centre for the oil and gas industry, where international accountancy firms, multinational companies and financial services all have offices.
- Our Bloomberg finance lab integrates real activity in financial markets directly into your courses. The platform is used by major financial services companies across the world. You will gain experience of sophisticated financial management technology placing you at the leading edge with skills that employers are seeking.
- You will learn the German language to a high degree of fluency - courses focus on Germany, Austria, and Switzerland.
- The department offers a flourishing German Club and Drama Group.
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: 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.
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 category | Cost |
---|---|
EU / International students | |
Tuition Fees for 2025/26 Academic Year | £20,800 |
Tuition Fees for 2025/26 Academic Year (Self-funded Students *) | £14,800 |
Home Students | |
Tuition Fees for 2025/26 Academic Year | £1,820 |
England, Wales, Northern Ireland, and Republic of Ireland | |
Tuition Fees for 2025/26 Academic Year | £9,535 |
Scholarships and Funding
UK Scholarship
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.
Aberdeen Global Scholarship
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. More about this funding opportunity.Funding Database
View all funding options in our Funding Database.
Careers
- Chartered and Certified Accountants.
- Work in German speaking companies and countries.
- Accountancy work in German speaking companies and countries.
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. However, these may be subject to change - see our Student Terms and Conditions page.
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Get in Touch
Contact Details
- Address
-
Student Recruitment & Admissions
University of Aberdeen
University Office
Regent Walk
Aberdeen
AB24 3FX