Introduction

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.

This programme is studied on campus.

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.

Key Programme Information

At a Glance

Learning Mode
On Campus Learning
Degree Qualification
MA
Duration
4 Years
Study Mode
Full Time
Start Month
September
UCAS Code
NR44

What You'll Study

Year 1

Compulsory Courses

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.

View detailed information about this course

Professional Skills Part 1 (PD1001)

This course, which is prescribed for level 1 students and optional for level 2 students, is studied entirely online and covers topics relating to careers and employability, equality and diversity and health, safety and wellbeing. During the course you will learn about the Aberdeen Graduate Attributes, how they are relevant to you and the opportunities available to develop your skills and attributes alongside your University studies. You will also gain an understanding of equality and diversity and health, safety and wellbeing issues. Successful completion of this course will be recorded on your Enhanced Transcript as ‘Achieved’ (non-completion will be recorded as ‘Not Achieved’). The course takes approximately 3 hours to complete and can be taken in one sitting, or spread across a number of weeks and it will be available to you throughout the academic year.

View detailed information about this course

Accounting and Accountability (AC1011) - Credits: 15

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.

View detailed information about this course

The Economics of Business and Society (EC1006) - Credits: 15

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.

View detailed information about this course

Finance 1: Finance, Risk and Investment (FI1004) - Credits: 15

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.

View detailed information about this course

Spanish Language 1  (SP1027) - Credits: 15

This is a fast-paced and intensive language course for students with very little or no previous knowledge of Spanish who have been allocated onto this course by our diagnostic test. It is aimed at students intending to pursue an honours (single or joint) degree in Hispanic Studies but is also suitable for students on other degree programmes.

View detailed information about this course

Spain: a Cultural History (SP1035) - Credits: 15

This course focuses on cultural history in the Iberian Peninsula, from the early medieval period to the present day. It explores selected key cultural social and political questions over the course of Spain's history as they are presented in a variety of written and visual texts, such as contemporaneous accounts, narrative fiction, poetry, film, painting and architecture. All texts studied will be available in English translation.

View detailed information about this course

Accounting and Entrepreneurship (AC1515) - Credits: 15

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.

View detailed information about this course

The Context of Business (MS1509) - Credits: 15

In The Context of Business, you will be introduced to the external context in which businesses operate. The course is designed to explore the political, economic, sociocultural, technological, ethical and market influences on business. It examines the role and place of business in an increasingly globalized world by looking at the ways in which businesses respond to their environment through innovation, strategy, operations and marketing. The aim of the course is to give an overview of issues that are relevant to the modern business environment and to prepare you for further study by stressing learning skills relevant across disciplines.

View detailed information about this course

Spanish Language 2  (SP1528) - Credits: 15

This course follows Spanish Language 1 or can be taken by students who have the required level of Spanish as determined by the placement test (see below).

This is a fast-paced language course and It is aimed at students intending to pursue an honours (single or joint) degree in Hispanic Studies but is also suitable for students on other degree programmes.

View detailed information about this course

Latin America: A Cultural History (SP1536) - Credits: 15

This course will introduce students to Latin American history, culture and society from the pre-Hispanic period to the present through a selection of archaeology, historical and contemporary writings, visual culture and music. All texts studied will be available in English translation.

View detailed information about this course

Optional Courses

  • Latin America: A Cultural History (SP1032) and/or A Cultural History of Spain (SP1535)
  • Spanish Language 1 (SP1027) and Spanish Language 2 (SP1528) or Spanish Language 2 (SP1028) and Spanish Language 3 (SP2525)
Spanish Language 1  (SP1027) - Credits: 15

This is a fast-paced and intensive language course for students with very little or no previous knowledge of Spanish who have been allocated onto this course by our diagnostic test. It is aimed at students intending to pursue an honours (single or joint) degree in Hispanic Studies but is also suitable for students on other degree programmes.

View detailed information about this course

Spanish Language 2  (SP1528) - Credits: 15

This course follows Spanish Language 1 or can be taken by students who have the required level of Spanish as determined by the placement test (see below).

This is a fast-paced language course and It is aimed at students intending to pursue an honours (single or joint) degree in Hispanic Studies but is also suitable for students on other degree programmes.

View detailed information about this course

Spanish Language 2  (SP1028) - Credits: 15

This is a fast-paced language course for students with some previous knowledge of Spanish who have been allocated onto this course by our diagnostic test. It is aimed at students intending to pursue an honours (single or joint) degree in Hispanic Studies but is also suitable for students on other degree programmes.

View detailed information about this course

Spanish Language 3 (SP2525) - Credits: 15

This course follows Spanish Language 2 or can be taken by students who have the required level of Spanish as determined by the placement test (see below).

View detailed information about this course

Year 2

Compulsory Courses

Management Accounting 2 (AC2031) - Credits: 15

This course extends the operational tools and techniques introduced in AC1514. 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 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.

View detailed information about this course

Finance 2: Business Finance (FI2004) - Credits: 15

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.

View detailed information about this course

Spanish Language 3 (SP2025) - Credits: 15

This course follows Spanish Language 2 or can be taken by students who have the required level of Spanish as determined by the placement test (see below).

View detailed information about this course

Spain: Texts and Contexts (SP2035) - Credits: 15

This course takes a broad look at different texts spanning from the late 15th century to the present day. We will study these texts in the original language but with the help of English translations, providing a smooth introduction into reading Spanish language literature. The first half of the course concentrates on the late medieval and early modern eras, through two highly entertaining texts: Celestina and Life Is Dream. The second half concentrates on the 20th century through a combination of poetry, short fiction and film.

View detailed information about this course

Financial Accounting 2 (AC2530) - Credits: 15

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 partnerships and 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.

View detailed information about this course

Understanding Statistics (PO2508) - Credits: 15

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

View detailed information about this course

Spanish Language 5 (SP2531) - Credits: 15

This course follows Spanish Language 4 and aims to prepare non beginners intending Honours students of Hispanic 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 aural study and grammatical reinforcement study.

View detailed information about this course

Latin America: Texts and Contexts (SP2536) - Credits: 15

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.

View detailed information about this course

Optional Courses

  • Spanish Language 3 (SP2025) and Spanish Language 4 (SP2526) or Spanish Language 4 (SP2026) and Spanish Language 5 (SP2531)
  • Spain: Texts and Contexts (SP2036) and/or Spain: Texts and Contexts (SP2538)
Spanish Language 3 (SP2025) - Credits: 15

This course follows Spanish Language 2 or can be taken by students who have the required level of Spanish as determined by the placement test (see below).

View detailed information about this course

Spanish Language 4 (SP2526) - Credits: 15

This course aims to prepare intending Honours students of Hispanic 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.

View detailed information about this course

Spanish Language 4 (SP2026) - Credits: 15

This course aims to prepare intending Honours students of Hispanic 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.

View detailed information about this course

Spanish Language 5 (SP2531) - Credits: 15

This course follows Spanish Language 4 and aims to prepare non beginners intending Honours students of Hispanic 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 aural study and grammatical reinforcement study.

View detailed information about this course

Latin America: Texts and Contexts (SP2036) - Credits: 15

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.

View detailed information about this course

Spain: Texts and Contexts (SP2538) - Credits: 15

This course takes a broad look at different texts spanning from the late 15th century to the present day. We will study these texts in the original language but with the help of English translations, providing a smooth introduction into reading Spanish language literature. The first half of the course concentrates on the late medieval and early modern eras, through two highly entertaining texts: Celestina and Life Is Dream. The second half concentrates on the 20th century through a combination of poetry, short fiction and film.

View detailed information about this course

Year 3

Compulsory Courses

Residence Abroad Project (SP30AB) - Credits: 15

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 Hispanic 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. 4000 words.

View detailed information about this course

Year 4

Compulsory Courses

Financial Accounting 3 (AC3049) - Credits: 15

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.

View detailed information about this course

Management Accounting 3 (AC3054) - Credits: 15

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

View detailed information about this course

Spanish Language 6 (SP30A3) - Credits: 15

This is a core prescribed course open only to Junior Honours Hispanic 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.

View detailed information about this course

Auditing (AC3557) - Credits: 30

The objective of the course is to allow students to develop an understanding of financial statement audit processes and the role of auditors in society. Students will gain an understanding of the history, and legal and professional frameworks within which audit operates. They will gain an appreciation of audit techniques , the role of judgment and ethical requirements and will explore current developments in the profession. There is regular interaction with local accountancy firms. The course requires a high degree of personal study and students will be required to prepare individual and group presentations which are key audit skills.

View detailed information about this course

Optional Courses

  • Financial Accounting Theory (AC4029) and/or Management Accounting Theory (AC4030)
  • Select a further 45 credit points from level 3 courses in Hispanic Studies.

One of the following Options:

Option 1:

  • Dissertation in Accountancy (AC4528)
  • Select a further 45 credit points from level 4 courses in Hispanic Studies.
  • Select further credit points to a total of 240 from level 3 and 4 courses in Accountancy.

Option 2:

  • Dissertation in Hispanic Studies (SP4502)
  • Select a further 30 credit points from level 4 courses in Hispanic Studies.
  • Select further credit points to a total of 240 from level 3 and 4 courses in Accountancy.
Dissertation in Accountancy (AC4528) - Credits: 30

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.

View detailed information about this course

Year 5

Compulsory Courses

Accounting Theory (AC4033) - Credits: 30

The content is organised into three main areas covering mainstream, positive and critical theoretical literature in accounting related to:

• Financial reporting practices and regulations

• Management accounting practices and history

• Accounting research methodologies

View detailed information about this course

Spanish Language 7 (SP40A5) - Credits: 30

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.

View detailed information about this course

Dissertation in Spanish (SP4038) - Credits: 15

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 Hispanic Studies. The topic is chosen by the student, in conjunction with the dissertation coordinator and an individual Departmental supervisor. It is a chance for students to carry out in-depth study in Hispanic Studies outside the course programme and to acquire and develop valuable research skills.

View detailed information about this course

Dissertation in Accountancy (AC4528) - Credits: 30

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.

View detailed information about this course

Optional Courses

  • Financial Accounting Theory (AC4029) and/or Management Accounting Theory (AC4030)
  • Select a further 45 credit points from level 3 courses in Hispanic Studies.

One of the following Options:

Option 1:

  • Dissertation in Accountancy (AC4528)
  • Select a further 45 credit points from level 4 courses in Hispanic Studies.
  • Select further credit points to a total of 240 from level 3 and 4 courses in Accountancy.

Option 2:

  • Dissertation in Hispanic Studies (SP4502)
  • Select a further 30 credit points from level 4 courses in Hispanic Studies.
  • Select further credit points to a total of 240 from level 3 and 4 courses in Accountancy.
Dissertation in Accountancy (AC4528) - Credits: 30

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.

View detailed information about this course

Course Availability

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

  • 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 Spanish & Latin American Studies?

  • You will study Accountancy in a dynamic teaching and research environment, being taught by staff with a wide range of business, professional and academic backgrounds and experience.
  • You will gain practical skills, enabling you to read and understand financial reports and to 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.
  • The Scottish Higher Education Funding Council rated the teaching programme in the Department as ‘Highly Satisfactory’.
  • The University of Aberdeen is the first academic institution to subscribe to Thomson Reuters Eikon in the UK and Ireland. This flagship trading floor 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 using sophisticated financial management technology placing you at the leading edge with skills that employers are seeking.

Entry Requirements

You will find all the information you require about entry requirements on our dedicated 'Entry Requirements' page. You can also find out about the different types of degrees, changing your subject, offers and advanced entry.

Qualifications

SQA Highers - AABB
A Levels - BBB
S Grade/GCSE - Maths
IB - 32 points, including 5, 5, 5 at HL
ILC - 5H with 3 at H2 AND 2 at H3 OR AAABB, obtained in a single sitting. (B must be at B2 or above)

Advanced Entry - Available only with experiential or other qualifications at post A Level or Advanced Higher Standard.

Further detailed entry requirements for Arts and Social Sciences degrees.

English Language Requirements

To study for a degree at the University of Aberdeen it is essential that you can speak, understand, read, and write English fluently. Read more about specific English Language requirements here.

Fees and Funding

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

Fee Waiver

For international students (all non-EU students) entering in 2017/18, the 2017/18 tuition fee rate will apply to all years of study; however, most international students will be eligible for a fee waiver in their final year via the International Undergraduate Scholarship.

Fee information
Fee category Cost
Home / EU £1,820
All Students
RUK £9,000
All Students
International Students £13,800
Students admitted in 2016/17
International Students £14,300
Students admitted in 2017/18

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.

Undergraduate Open Day

Our next Open Day will be on

Find out More

Careers

  • International Finance and Accountancy positions.
  • Accountancy positions in Hispanic countries and companies.
  • Bilingual Accountancy 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.

Key Information Set (KIS)

Unistats draws together comparable information in areas students have identified as important in making decisions about what and where to study. The core information it contains is called the Key Information Set.

You can compare these and other data for different degree programmes in which you are interested.

Contact Us

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