Accountancy and Legal Studies at Aberdeen is a great combination of subjects, giving you a thorough foundation in the theory, practice and application of financial and business skills. You will gain highly developed analytical and academic skills as well as a strong grounding in legal studies. You will be given a head start for a stellar career in business and finance, among many other options.

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 studying in small classes and you will be supported by dedicated careers advisers.

Legal Studies fosters important academic qualities including clear, careful and independent thought and will add value to your career options. For example, you will learn about the legal framework within which the world of corporate finance operates. Our Law school is ranked 12th in the UK out of more than 90 law schools and is in the top five for graduate prospects - with an impressive 95% score for student satisfaction.

A major factor in the quality of our legal teaching is the calibre and enthusiasm of our staff, testing your mental agility with complex, realistic legal scenarios. You will also have the opportunity to be part of our student-led practical initiatives, including the Student Law Society, Law Review and our legal clinic – the Aberdeen Law Project.

This degree combination is an excellent passport for entry into a wide range of careers including chartered accountancy, media, finance and banking, government service and teaching.

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Key Programme Information

At a Glance

Learning Mode
On Campus Learning
Degree Qualification
48 months
Study Mode
Full Time
Start Month

What You'll Study

Year 1

Compulsory Courses

Academic Writing for Law (AW1004)

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.

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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.

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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.

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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.

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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.

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Legal System (LS1025) - Credits: 15

This course introduces the fundamental components and characteristics of the Scottish legal system. It includes a study skills programme which covers different facets of the study of law along with a series of practical workshops which introduce key legal information sources (both electronic and paper) and appropriate search strategies. Lectures and tutorials will cover topics such as the Scottish legal tradition, formal sources of Scots law, the legislative process, organisation of the courts, judicial precedent, civil procedure, alternative dispute resolution, the European legal order, legal services and access to justice.

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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.

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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.

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Legal Method (LS1522) - Credits: 15

This course develops key legal research skills by taking students through a research project from initial conception to final written product, including: research design; research ethics; identifying and locating primary sources; interpreting and evaluating primary sources; identifying and locating secondary sources; critically analysing secondary sources; use and interpretation of data, statistics and other (non-legal) evidence; and effective writing. It will teach students the comparative and doctrinal-historical legal methods critical to legal research. Students will develop their own research project throughout the semester in light of this learning, building their project step by step under the guidance of the teaching team.

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Optional Courses

  • Select 30 credit points from the following: Criminal Law (LS1020); Foundations of Private Law (LS1022); Case Studies on Law in Society (LS1026); Contract (LS1520); Public Law and Human Rights (LS1521); Alternative Methods of Dispute Resolution (LS1523); English Criminal Law (LS1527); Introduction to English Legal System (LS1528).
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.

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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.

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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.

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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

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Optional Courses

  • Select 30 credit points from the following: Delict and Unjustified Enrichment (LS2025); EU Institutions and Law (LS2026); Scottish Legal History (LS2028); Public International Law (LS2032); Introduction to Legal Theory (LS2527); Introduction to French Law (LS2539); Introduction to German Law (LS2530); Introduction to Spanish Law (LS2531); Business Law (LS2533); The Governance of Scotland (LS2535); Introduction to Comparative Law (LS2536); Introduction to French Law (LS2539).
  • Select further 15 credit points from Level 1 or 2 courses in Legal Studies.
Delict and Unjustified Enrichment (LS2025) - Credits: 15

This course introduces students to two of the key branches of the Scots law of obligations, namely Delict (which governs legal liability for situations such as the negligent infliction of harm upon others, or liability for breach of privacy) and Unjustified Enrichment (which is concerned with questions such as, if I pay you money in error, am I entitled to demand that you return it?). The course will be taught primarily by means of lecture and tutorial. There will also be one compulsory interactive workshop illustrating how to quantify the amount of damages payable for personal injury.

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Eu Institutions and Law (LS2026) - Credits: 15

This course examines the composition and function of the EU Institutions (including preliminary rulings), sources and supremacy, direct effect of EU Law, state liability and judicial review. Other topics covered include human rights in the EU, persons and citizenship, establishment and services, free movement of goods, and competition law.

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Scottish Legal History (LS2028) - Credits: 15

This course will introduce students to the main points of Scottish legal history from the fourteenth to the eighteenth centuries. In weeks one to eight, lectures and tutorials will provide a general overview as well as more detailed coverage on particular topics e.g. the legal literature and notable jurists, the development of the courts and procedure, and periods of flux and reform of the law. Workshops held in weeks nine and ten allow students to work on a (non-counting) group project charting the history of a legal rule.

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Public International Law (LS2032) - Credits: 15

The course aims to systematically and critically introduce the foundations of PIL, is taught by teachers with diverse background and expertise in the field. The history, nature, legal persons and how PIL interacts with domestic law are considered in-depth. These are followed by topics such as jurisdiction, sovereignty, role of the United Nations, law of state responsibility and peaceful settlement of disputes between states. Areas such as law of sea, use of force and self-defence are covered to enable students to understand why and how international law regulates the behaviour of its actors with respect to some specific subject areas.

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Introduction to Legal Theory (LS2527) - Credits: 7.5

This course aims to provide student with an accessible introduction to some of the central themes of legal theory. The material will be organised around broad themes that will enable students to understand the basic concepts of legal theory. The themes include: the authority of law (including the obligation to obey the law, civil disobedience, the limits of law); the structure and function of rights; the fundamental values of law (justice, rule of law); the theoretical foundations of legal reasoning (including deductive reasoning, the limits of rule-based decision-making, the institutional aspects of legal reasoning and the explanation of judicial decisions).

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Introduction to French Law (LS2539) - Credits: 15

The course provides an introduction to French Law, both private and public law aspects. It outlines the study of the law in France, the French legal professions, the French court system, the structure of the French legal system, the territorial organisation of France, as well as key aspects of French constitutional law, administrative law, contract law and tort liability. Knowledge of French is not necessary. Teaching will be delivered through two hour lectures and seminars. Attendance to both lectures and seminars is compulsory. Assessment is based on the drafting of an essay and an exam.

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Introduction to German Law (LS2530) - Credits: 15

This course aims to give students an overview of the law of Germany. Both private law and public law aspects will be covered and knowledge of German whilst useful is not essential.

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Introduction to Spanish Law (LS2531) - Credits: 5

Introduction to Spanish Law is designed to introduce students to the institutional structure and some substantive principles of Spanish law. It involves a significant quantity of independent research and the aim of the five seminars is to give students direct help and instruction. The course covers Spanish law and its socio-political context, its sources, and the Spanish legal system. Knowledge of Spanish is desirable but not necessary.

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Business Law (LS2533) - Credits: 15

This course is designed to provide non-LLB students with an understanding of the main issues in business law. Topics will cover elements of the Scottish law and legal system concerning Contract Law (including the unfair contract terms), Agency, Delict, Intellectual Property, Trusts, Partnership and Company Law.

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The Governance of Scotland (LS2535) - Credits: 15

The focus of this level 2 course is the background to, and the significance of, recent developments in the governance of Scotland, together with the implications of proposals for further change. The topics studied include the historical background to the present position; the political factors which led to devolution; the Scotland Act 1998; developments since the implementation of the 1998 Act; the outcome and consequences of the referendum; and the ongoing debate regarding the governance of Scotland. Because of the topicality of the course, the precise syllabus may be subject to change in the light of developing circumstances.

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Introduction to Comparative Law (LS2536) - Credits: 7.5

This is a foundational course that introduces students to the two dominant legal traditions of the world - the civil law tradition and the common law tradition. The first half of the course provides an introduction to Comparative Law with a focus on the civil law tradition. The second part of the course is concerned with the common law tradition, whilst exploring also the differences between the Scots and English legal systems. In addition, the course examines the interaction between the civil law tradition and the common law tradition within the European Union.

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Year 3

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.

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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

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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.

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Optional Courses

  • Select 60 credit points from Legal Studies courses.
Year 4

Optional Courses

  • Dissertation in Legal Studies (LX4025) or Dissertation in Accountancy (AC4528)
  • Select further credit points from any Legal Studies courses at Level 4, to gain 60 credits in total.
  • Select further credit points from any Business School courses at Level 4.
Dissertation (LX4025) - Credits: 30

This course, that is only available to final year honours students, allows you to write a 10,000 word piece on an aspect of law that you choose with the help of a supervisor. Once your topic and plan are approved by the law school you work independently and hand in the dissertation shortly before the Easter Break.

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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.

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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 Legal Studies?

  • You will develop two professional areas of study, which can lead on to a multitude of careers in all sectors.
  • By following specific accountancy courses at Aberdeen, you can become professionally accredited without having to study exams upon graduation.
  • You will have an advanced level of legal knowledge, which will enable you to build accreditations if you decide to pursue this profession.
  • You will have the opportunity to become a legal consultant in accountancy and other financial areas.
  • Additionally, after graduating, you will have the option to base your practice on the law of other countries.
  • The courses allow you to study start-up situations through to large scale enterprise, rather than simply focusing on large organisations.

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.


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.

Most RUK students (England, Wales and Northern Ireland) on a four year honours degree will be eligible for a full-fees waiver in their final year. Scholarships and other sources of funding are also available.

Tuition fee rates can be found on our InfoHub Tuition Fees page.

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


  • Chartered and Certified Accountancy.
  • Corporate positions requiring Legal and Accountancy knowledge.
  • Chartered Company Secretary.
  • Graduate in the civil service fast track.
  • HMRC.
  • Tax Consultancy.


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.

Get in Touch

Contact Details

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