Year 2 (national level 5):
- Audit and Assurance (20 credits)
Learn current accounting issues dealing with auditing and carry out investigative research of financial consequences of issues in auditing. Integrate theory with contemporary financial articles sourced from recent newspapers and research journals. Develop your understanding of the purpose and value of an effective audit, including auditors and directors professional, legal and corporate governance responsibilities; the code of best practice and the London Stock Exchange listing rules; the audit processes and audit reports.
- Business Finance (20 credits)
Learn the instrumental role business finance plays within the world of today's global business organisation. Gain an understanding of the differing options available to businesses when considering raising finance to fund investment and growth. Analyse and evaluate whether business finance theories can be successfully applied within the modern day business environment.
- Business Management (20 credits)
Study elements of strategic management and reflect on the role of human resource management. Find out about organizing for stability and for change. Explore management and marketing and investigate effective management control processes.
- Business Taxation (20 credits)
Develop a deep understanding of the national taxation system and the importance of tax planning to the wealth and success of individuals and corporations. Explore topics that include administrative aspects of taxation, allowances, partnership and individual taxation, corporate taxation, and capital gains.
- Financial Accounting (20 credits)
Continue your journey into financial reporting from the year 1 module, Introduction to Financial Accounting. Continue to develop ideas for the key elements of international financial reporting and learn to analyse financial statements. Gain knowledge of current ethical issues; create group accounts, and discuss ideas and thoughts of current practices within the industry.
- Management Accounting (20 credits)
Learn how to use accounting information in solving practical business problems and the limitations of theoretical techniques when applied in practice. Identify the techniques appropriate to solve particular business problems and apply them to business problems. Use management accounting information for planning, decision making and control, and interpret management accounting statements.
