UNDERGRADUATE COURSE GUIDE 2016
ACCOUNTING AND FINANCE
ABERDEEN BUSINESS SCHOOL
ACCOUNTING AND FINANCE BA (Hons) UCAS N420
CONTENTS
GOLDEN ANNIVERSARY 2015 marks Aberdeen Business School's 50th year of providing first-class education 2
ABERDEEN BUSINESS SCHOOL 3 ACCOUNTING AND FINANCE 4 KEY FACTS 6 COURSE DETAILS 8 HOW WILL I BE TAUGHT? 13 PLACEMENT 14 STUDY ABROAD 16 STUDENT SERVICES 20 ABERDEEN, THE PERFECT LOCATION 24 WHAT NEXT? 26
WHY ABERDEEN BUSINESS SCHOOL? Aberdeen Business School undergraduate courses have an excellent reputation with employers as our focus is on delivering high-quality vocational undergraduate degrees. Our students benefit from the opportunity to develop the appropriate skills and knowledge which result in them becoming the graduates who really make a difference in organisations. Aberdeen Business School graduates are in such high demand because of the game changing contribution they can make to businesses. Two key factors that shape our students are the opportunities we provide for them to go on meaningful and challenging placements, and also the ability to study abroad as part of their degree.
ENGAGING WITH EMPLOYERS Placement allows our students to put their skills into practice in a real life environment and this practical element can really boost the CV of any graduate striving to set themselves apart from the crowd when applying for jobs. STUDY ABROAD Those students who decide to incorporate a period of international study in their degree also have a far broader awareness of global issues and cultural awareness which is invaluable in the business world of today.
These factors help our students to stand out as people who want to be innovative and entrepreneurial and who are willing to try something different. Aberdeen Business School courses are continuously developing and we are dedicated to providing our students with the best possible learning experience.
“Top UK University for Graduate Employment.”* *HESA Destination of UK leavers’ survey (DLHE) 2013/14. Published by HESA, August 2015
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ACCOUNTING AND FINANCE BA (Hons) UCAS N420
Accountancy and Finance is a great career: challenging, rewarding and packed with opportunities to succeed, try new areas, and work globally. Giving you a head start in it has always been our priority. That’s why were the top UK university for Graduate Employment (HESA, 2015). The BA (Hons) Accounting and Finance leads the way in providing academic knowledge and understanding, practical hands on skills, together with broader abilities all of which make you an ideal employee. That’s why our
accountancy course has a 95% overall satisfaction rate from the National Students Survey (2014). There has long been a demand for high calibre graduates like ours. With (on average) just 80 students a year, you’ll be joining an elite group. The Times ranked our Accounting and Finance course as top in the UK for graduate recruitment.
675,600
279,000
FINANCIAL AND PROFESSIONAL EMPLOYEES IN THE UK
THERE IS EXPECTED TO BE 279,000 MORE ACCOUNTING JOBS BY 2018
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“ The year placement was the main reason that I wanted to study here. It is such a great opportunity to gain work experience whilst still completing a four year course and it is not available at most places in Scotland, which makes it all the more special. It definitely gives you an upper hand once you have graduated to be able to say that you have already worked in the profession for a year.” Andrew Mutch BA (Hons) Accounting and Finance
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OUR COURSE SITS AT NO.17 IN THE COMPLETE UNIVERSITY GUIDE 2016
THE YEAR BUBBLE GUM WAS INVENTED BY ACCOUNTANT WALTER DIMER 5
ACCOUNTING EVENTS MANAGEMENT AND FINANCE BA (Hons) UCAS N420 N820
KEY FACTS ENTRY REQUIREMENTS • SQA Higher: ABBB • GCE A level: BBC • ILC Higher: AB2B2B2 • IB Diploma: 29 ALTERNATIVE QUALIFICATIONS Equivalent overseas qualifications and some access programmes will be considered. DEGREE LINK PROGRAMME Entry to year 3 of the course is possible if you’ve completed an HND in Accounting at one of our partner FE Colleges. If you enter via this route, you won’t undertake a placement in year 3. STUDY OPTIONS Full-time: 4 years Full time unclassified: 3 years (non-placement route). Year 3 can be studied over either one or two years on a part time basis.
PLACEMENT
CAREER OPTIONS
A years paid placement in year 3 (minimum 48 weeks).This placement experience can count towards an ICAS training contract requirement.
Our graduates are highly sought after by employers. You’ll be well prepared for a career in areas such as financial and management accountancy, taxation, auditing and corporate finance.
PROFESSIONAL ACCREDITATION The Honours degree is fully accredited by the Institute of Chartered Accountants of Scotland and receives excellent exemptions from the Association of Chartered Certified Accountants, the Association of International Accountants, the Chartered Institute of Management Accountants and the Institute of Chartered Accountants of England and Wales. Students who enter the degree in year 3 are considered on an individual basis by the Professional Bodies.
STUDY ABROAD In year 3, there are opportunities to study with partner institutions in Europe as part of the Erasmus Programme. This is dependent on similar programmes being offered by partner institutions.
In the past few years, many of our graduates have gone on to work as a Trainee Chartered Accountant, and qualify with The Institute of Chartered Accountants of Scotland (ICAS). Many others work for companies in industry and study for qualifications with The Association of Chartered Certified Accountants (ACCA) or Chartered Institute of Management Accountants (CIMA). The Honours degree is fully accredited with ICAS and graduates are given excellent exam exemptions by ACCA, AIA, CIMA and ICAEW. Our graduates have an excellent pass rate in these exams. JOB OPTIONS • CA Trainee • Financial Analyst • Tax Consultant • Treasury Accountant
“ We are delighted with the calibre of students that we are able to attract for our placement scheme. Ian Abernethy Learning & Development Director with Johnston Carmichael 6
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ACCOUNTING AND FINANCE BA (Hons) UCAS N420
COURSE DETAILS Accounting and Finance is the perfect blend of modules including: • • • • •
Audit Finance Financial accounting Management accounting Tax
These are all core skills valued by employers within this industry – and indeed others. Please note that the course structure is reviewed each year and may be subject to change. 8
YEAR 1 You develop generic skills: writing reports, presenting and working in a small team. You’ll use these throughout your course. They’re also skills employers view as essential. Approximately 75% of our students have studied accountancy before coming to ABS. However, you don’t need to have done so to enter at this stage – and if you haven’t, we give you extra support if you require it.
YEAR 2 You study specialist modules in financial and management accounting and business finance. The two financial accounting modules cover many of the international accounting and financial reporting standards and you will prepare published financial statements using these standards. During semester 1, we advise you on writing your CV and interview techniques. This helps when applying for the year 3 work placement.
The financial accounting module includes the basic theoretical and practical knowledge needed to prepare financial statements. A book-keeping case study and the SAGE computer package allow you to record accounting transactions as they would be in a real company.
SEMESTER ONE
Management skills are taught in several modules in years 1 and 2, this allows you to apply your technical accounting and finance knowledge in a general management context to prepare you for working in the business world.
SEMESTER TWO
SEMESTER ONE • • • •
Business Ethics Financial Accounting Management Concepts Personal and Business Finance
SEMESTER TWO • • • •
Business Law Introductory Economics Management Accounting People Management
If you left now, you’d have... Certificate of Higher Education Accounting
• • • •
• • • •
Advanced Business Law External Reporting Financial Decision making Quantitative Business Techniques
Business Creation and Growth Business Information Systems Finance for Business Decisions Management and Cost Accounting
If you left now, you’d have... Diploma of Higher Education Accounting DEGREE LINK PROGRAMME Completed an HND in Accounting at one of our partner FE Colleges? You can enter directly into year 3. Instead of doing a placement, you study financial and management accounting, business finance, auditing and financial markets as well as completing a literature project which develops your research and report writing skills. After passing year 3 on this non placement route, you can either: • Graduate with a BA Accounting and Finance degree OR • Go into year 4 to complete the Honours degree
The modules quoted in this description are currently available for study. However, as we review the curriculum on a regular basis, the exact selection may change over time. 9
ACCOUNTING EVENTS MANAGEMENT AND FINANCE BA (Hons) UCAS N420 N820
YEAR 3 In year 3, most students undertake a one year (minimum 48 weeks) work placement in an accounting or finance position. You could work in a professional accounting firm, or the accounting department of a company (including one in financial services). You also further develop your academic knowledge by studying two modules in auditing, using distance learning. International standards on auditing are taught in these modules. If you choose not to do a work placement, or can’t get one, then you’ll study classroom based modules instead. After passing year 3 on the non placement route, you can either graduate with a BA Accounting and Finance degree or go into year 4 to complete the Honours degree.
DIRECT ENTRY ROUTE SEMESTER ONE • • • •
External Reporting Financial Decision Making Literature Project Theory of Auditing
SEMESTER TWO • • • •
Finance for Business Decisions Management and Cost Accounting Money and Financial Markets Practice of Auditing
If you left now, you’d have… BA Accounting and Finance
PLACEMENT ROUTE SEMESTER ONE • Placement • The Theory of Auditing SEMESTER TWO • Placement • The Practice of Auditing If you left now, you’d have... No exit award at this stage NON - PLACEMENT ROUTE SEMESTER ONE • • • • •
Corporate Governance International Business Literature Project Theory of Auditing Or study abroad at an overseas university
SEMESTER TWO • • • •
Money and Financial Markets New Business Project Practice of Auditing Or study abroad at an overseas university
If you left now, you’d have... BA Accounting and Finance 10
YEAR 4 In year 4, you study compulsory modules in financial and management accounting, taxation, corporate finance, corporate ethics and business strategy. The grade you achieve in each module in this year determines your Honours classification. SEMESTER ONE • • • •
Corporate Ethics Corporate Financial Management Financial Reporting Issues and Applications Personal and Business Taxation
SEMESTER TWO • • • •
Business Strategy Corporate and Capital Taxes Financial Accounting for Groups and Companies Management Accounting Decision Making and Control
If you left now, you’d have… BA (Hons) Accounting and Finance
The modules quoted in this description are currently available for study. However, as we review the curriculum on a regular basis, the exact selection may change over time. 11
ACCOUNTING EVENTS MANAGEMENT AND FINANCE BA (Hons) UCAS N420 N820
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HOW WILL I BE TAUGHT? The degree is taught in two semesters. Each semester has a block of 12 weeks of teaching.
IN THE CLASSROOM You’ll study four modules per semester. Each module involves around three hours of class teaching per week. While this differs from module to module, most have two hours of lectures delivered to the whole class, plus a further one hour tutorial taught to a small group of about 18 students.
OUTSIDE THE CLASSROOM
ASSESSMENT We use a mixture of assessments. Most modules are assessed by a two hour exam at the end of semester and by a mid-semester test or coursework report. Other modules are assessed only by exam, or only by coursework. All of the teaching staff on the accounting modules are Chartered Accountants, and most completed their training in a Big 4 accounting firm.
“I came to one of the open days and I met some of the lecturers and they were really friendly and approachable which made me feel more comfortable about studying here.” Christen Valentine BA (Hons) Accounting and Finance
In addition to lectures and tutorials, you have to spend approximately another 24 hours (per week) outside class time working on your own. For example, doing the prescribed reading, preparing answers to the tutorial assignments or researching and writing coursework reports.
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ACCOUNTING AND FINANCE EVENTS MANAGEMENT BA (Hons) UCAS N420 N820
PLACEMENT Nothing beats real experience. It brings your studies to life, tests your understanding of topics, and helps you get an idea of what you might like to do after graduating and it’s a great thing to have on your CV! Ours is the only accounting degree at a Scottish university with a yearlong work placement incorporated into the academic curriculum. HOW DO I FIND MY PLACEMENT? Our Placement Office arranges opportunities with a wide range of employers, who then advertise the position using the University’s internal IT system. You choose which to apply for, and employers decide who to interview and subsequently employ. Our placements are very popular, and the competitive nature of securing one mirrors the real world – with the key difference being that our Placement Office will support, coach and advise you every step of the way. WHO CAN I WORK FOR? Your placement could be in either a professional accounting firm, or in the accounting or finance department within another relevant employer, or in other specialist function areas such as Audit or Tax. We have a number of firms who have offered placements for many years, and used successive placement students to fill a permanent post within their organisation.
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WHAT WILL I DO? Put your knowledge of accounting and finance into practice, and develop many new technical and interpersonal skills. At a firm of Chartered Accountants you’ll probably be involved in preparing financial statements, audit, taxation and corporate finance. At a company, you might: prepare monthly financial statements and budgets, compare actual vs budgeted figures and prepare specialist reports for management. HOW WILL I KNOW HOW I’M DOING? The employer will assess you, and you’ll be supported by an academic member of staff who will monitor your progress during the year. Can it help beyond my degree? Absolutely. At the end of their placement, some students are offered the option to return to the employer after graduation. If your placement was in a Chartered Accountancy firm, then the firm may also opt to count the placement as part of the three years of CA training. This means you could qualify much earlier than graduates from other Accounting and Finance degrees.
“As part of my degree, I completed a year’s placement at Deloitte, where I subsequently returned as a graduate and currently work as an assistant manager within the audit department. Since then I have completed my ICAS training in order to become a chartered accountant.” Lisa Thomson BA (Hons) Accounting and Finance
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ACCOUNTING AND FINANCE BA (Hons) UCAS N420
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WHY SHOULD I GO ABROAD? Aberdeen Business School is sending approximately 150 students on Study Abroad in 2015/16, and more than 100 went abroad in 2014/15.
MEET NEW
FRIENDS
OPPORTUNITY
EXPLORE
TO LEARN A NEW LANGUAGE
ANOTHER COUNTRY
ENHANCE
EXPERIENCE
YOUR CV
A DIFFERENT CLIMATE
What could possibly be better than studying at Aberdeen Business School? Good question! How about studying here – but also getting a chance to spend some time studying abroad! Well that’s entirely possible. All undergraduate programmes at Aberdeen Business School include the opportunity for a period of study abroad with one of our 60 international partners in Europe, North America and beyond. Our Study Abroad programmes offer additional educational and cultural experiences – but all as part of your accredited qualification with RGU. Many employers have emphasised the value they place on graduates who have some international experience, so it’s your chance to enhance your CV and widen your employment opportunities. The experience, new friends, a different country, climate, culture and language (although all our partners teach and assess in English): these, and many other factors, make it an unforgettable time – wherever you go!
BOOST YOUR
CONFIDENCE
Aberdeen Business School is extremely proud of the international education we offer our students on campus in Aberdeen but we encourage all undergraduate students to consider the additional benefits brought by a period of study abroad.
“I think study abroad is a once in a lifetime experience and you get to go completely out of your comfort zone which helps you to learn not just about yourself, but also about other people from other countries around the world.” Ben Philip BA (Hons) Journalism
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ACCOUNTING AND FINANCE BA (Hons) UCAS N420
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WHERE CAN I GO? The Accounting and Finance course has a range of partner institutions worldwide giving you the opportunity to pick the right institution and country for your study needs. These include: USA University of Tulsa, Oklahoma State University EUROPE Berlin School of Economics & Law, Germany Kedge Business School, France We have a dedicated Global Engagement team at Aberdeen Business School who are happy to discuss your Study Abroad options further, please contact the Global Engagement Centre for more information: ABSGlobalEngagement@rgu.ac.uk
“Study Abroad was phenomenal. Meeting new friends, networking and exploring a new avenue for learning has given me excellent examples to include in interviews that have impressed� Scott Stephen BA (Hons) Management
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ACCOUNTING EVENTS MANAGEMENT AND FINANCE BA (Hons) UCAS N420 N820
STUDENT SERVICES Starting at university is a new and exciting time and we realise the importance of finding the right place to live. Living in Robert Gordon University residences allows you to meet a diverse mix of students from different backgrounds on a variety of courses.
OUR ACCOMMODATION SERVICE The first thing you’ll need is somewhere to stay, a place to call home. Robert Gordon University has various purpose-built accommodation developments situated in the city and at the Garthdee campus. The flats are well equipped and generally you’ll have your own bedroom for some private space, while the kitchen and living areas are shared – usually with between two and seven other students. Some of the accommodation is en-suite, whilst the remainder has shared washing and toilet facilities. If you are on a tight budget we offer a shared room option, and at the top end of the market there are self-contained one bedroom flats.
OTHER SERVICES We provide a comprehensive range of student support services. Our specialist support teams are here to advise and assist you during your time at University, to empower and enable you to realise your full potential. The range of services includes: • Student Help Point (Information and Advice Centres) • Careers & Employability Centre • Chaplaincy • Child Care • Counselling Support and Wellbeing • Disability and Dyslexia Advice and Support • International Student Advice, Visa and Immigration Centre • Medical Services • Study Skills and Access Unit For more information please visit: www.rgu.ac.uk/studentservices
You can have a look at the most up-to-date information and view our flats on our website: www.rgu.ac.uk/living/accommodation or you can call us on: +44 (0)1224 262130 or email: accommodation@rgu.ac.uk APPLICATIONS Accommodation applications can be made at www.rgu.ac.uk/roomonline. To apply, you must have accepted a Conditional or Unconditional offer, or have an Insurance offer. Those living within 0-18 miles of the Garthdee campus are not usually eligible to apply but may be considered in exceptional circumstances and subject to availability.
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ZZZZZ’S We have around 1,500 student bed spaces across all our halls of residence.
Woolmanhill Flats
Ardmuir Trinity Court
Rosemount Hall
Ardmuir King Street
St Peters Hall
Craigievar Development
Linksfield Hall
Ramsay Development
Garthdee Flats
Crathie Student Village
Garthdee Campus Information correct at the time of going to press
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ACCOUNTING AND FINANCE BA (Hons) UCAS N420
SPORTS SCHOLARSHIP Accounting and Finance student Andrew McGovern swam for Scotland in the 2014 Commonwealth Games in Glasgow. He swam in the Men’s 50m backstroke and made it to the finals of the Men’s 4 x 100m medley relay.
“Competing at the Commonwealth Games was a dream come true and the pinnacle of my swimming career to date.” Andrew McGovern Swimming, Accounting and Finance
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FINANCE
STUDENTS FROM OTHER EU COUNTRIES
Money is one of the most important issues for any student and you need to plan your own budget. Our Student Finance service will offer you all the help, advice and support that you need. We’ve summarised some key points, but check out our website at www.rgu. ac.uk/studentfinance for the most up-to-date information.
Tuition Fees
STUDENTS FROM SCOTLAND
The fee that you pay as an international student depends on a variety of factors. For more information please visit www.rgu.ac.uk/studentservices
Full details of support available to Scottish students from the Student Awards Agency for Scotland (SAAS) are available at www.saas.gov.uk or by telephoning 0300 555 0505. Application for funding from SAAS can be made online at the SAAS website with either a Conditional or Unconditional offer from mid-April onwards. Do not wait for your exam results – if your course or institution details change, you can easily change or cancel your application by calling SAAS. To ensure your funding is in place at the start of your course you should apply by 30 June. Tuition Fees If you live in Scotland, you may be eligible to apply to SAAS to pay your tuition fees for study in Scotland. Full information on eligibility and how to apply can be found at www.saas.gov.uk Bursaries Depending on your circumstances, you may be eligible for a bursary. In 2014/15 the maximum available for a dependent student is £1,750 and for an independent student £750. Further details can be obtained from the SAAS website at www.saas.gov.uk Student Loans Most students apply for a student loan to help with their living costs. Loans are income-assessed and in 2014/15 will range from £4,750 - £6,750 depending on individual and household circumstances. Up-todate information can be found on the SAAS website. Application for a student loan is made online to SAAS.
Students who are EU nationals are not liable to pay tuition fees for study in Scotland but must apply online to the Student Awards Agency for Scotland (SAAS) to have these paid – www.saas.gov.uk. Students should confirm their eligibility with SAAS. INTERNATIONAL STUDENT FEES
The exact rules governing fees are quite complex; fee rates can be found on the course detail pages of our website.
RGU SPORTS SCHOLARSHIPS Sports Scholarships are designed to help students in every aspect of their pursuit of sporting excellence. Scholarships are offered on an annual basis to athletes who are at, or close to, national standard in their given sport. The scholarship is not primarily concerned with offering financial assistance to recipients, but will be tailored to meet individual needs on a case by case basis. Financial assistance is awarded to support travel, training, equipment and competition expenses accrued during the academic year. All Scholars will receive a membership to RGU SPORT and have access to the facilities for the duration of the scholarship. A full range of services are also available to the Scholar which include: • Fitness Testing and Anthropometry • Nutrition workshop and consultation • Performance lifestyle • Physiotherapy profiling • Strength and conditioning
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ACCOUNTING AND FINANCE BA (Hons) UCAS N420
A great Scottish location and brilliant career opportunities; Robert Gordon University gives you lots to smile about... Named “top UK university for employment” (HESA, 2015), Robert Gordon University is the ideal place to start your career.
Aberdeen is pretty unique in the UK with its cosmopolitan culture, rich heritage and fantastic scenery. It’s got everything you’d expect from a major city – pubs, clubs, restaurants, cinemas, theatres and art galleries – but there’s lots more than that!
We consider our riverside campus, based on the banks of the beautiful River Dee, to be one of the most attractive campuses in the UK and one of Europe’s finest.
Aberdeen is one of the best places to be a student according to top student website www. accommodationforstudents. com. With over 25,000 students, you’ll be part of a lively, vibrant student-friendly city, with great shops, pubs, nightlife, live music and gigs. Aberdeen has also been ranked as the best city to live and work in Scotland and 2nd best in the UK according to Good Growth for Cities, 2013.
The river itself is home to otters, heron, salmon and other wildlife. Our campus has beautiful woodland walkways and parkland, connecting our modern, stylish buildings.
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Aberdeen is a great location for skiing and snowboarding with dry ski slopes nearby the campus and during the winter Aberdeen, Aberdeenshire and Moray takes on a whole new lease of life with many challenging ski runs, plus some of the best hillwalking in Scotland and loads of great places for canoeing, kayaking and sailing!
ABERDEEN is the happiest city in the UK to live in (Samsung, 2014)
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ACCOUNTING EVENTS MANAGEMENT AND FINANCE BA (Hons) UCAS N420 N820
WHAT NEXT? THE NEXT THING TO DO IS TALK TO US. We can answer any questions you may have. Simply call us on 01224 262728 or email: UGOffice@rgu.ac.uk We also provide a range of opportunities for you to visit us – so you can see what we can offer you first hand. OPEN DAY We organise two annual open days in October. It’s a perfect opportunity to visit us, meet the academic staff, experience the firstclass facilities and talk to current students. For full details of dates and times, and to see a full programme please see: www.rgu.ac.uk/openday
#RGUTOPDOG
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APPLICANTS’ DAY When you apply for any course at ABS, you’ll be invited to one of our course-specific Applicants’ Days. We realise there’s a lot involved in making your final choice, so we hope to give you all the insight and information you need. For full details of dates and times, and to see a full programme please see: www.rgu.ac.uk/absapplicantsday VISIT AFTERNOONS We hold monthly Visit Afternoons. The visit includes a talk by an Education Liaison Officer, a tour of the facilities and a chance to speak to a lecturer about the course you’re interested in. www.rgu.ac.uk/visitafternoons
TOP UK UNIVERSITY FOR GRADUATE EMPLOYMENT*
RGU: 97.2% GRADUATE EMPLOYMENT RATE*
*HESA Destination of UK leavers’ survey (DLHE) 2013/14. Published by HESA, August 2015
This publication is intended as a guide for applicants for courses delivered by Robert Gordon University. In compiling it, the University has taken every care to be as accurate as possible, and the information in this brochure is correct at the time of going to print. To ensure the continued currency of its courses and, where appropriate, address the requirements of external advisors and associated professional, statutory or regulatory bodies, the University regularly reviews its courses, and implements changes to course content and/or structure. The University makes reasonable endeavours to inform applicants and students at the earliest opportunity of any significant changes to, or suspension/cessation of, a course, particularly when this occurs between the offer of admission and enrolment.
Significant changes may includes (but are not limited to) changes to: • an existing course title or names exit awards; • the course curriculum/modules (e.g. replacement of core and/or optional modules); • the course structure (e.g. addition of a placement year, changes in clinical hours, changes related to professional, statutory or regulatory body accreditation); • additions/change to mode(s) of delivery; • methods of assessment; • suspension or cessation of a course. Reasonable efforts will be made to assist applicants find an alternative RGU course if the original is no longer suitable.
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Design: www.hamptonassociates.com
MEET YOUR COURSE LEADER QUALIFIED AS A CHARTERED ACCOUNTANT WITH ONE OF THE BIG 4 WORKED AS AN AUDITOR IN ABERDEEN AND CANADA SPECIALIST IN FINANCIAL REPORTING, AUDITING Fiona Duncan, Course Leader f.duncan@rgu.ac.uk 01224 263821
TALK TO US. We can answer any questions or queries you may have. Simply call us on 01224 262728, email: UGOffice@rgu.ac.uk or visit us at www.rgu.ac.uk Aberdeen Business school Robert Gordon University Garthdee Road Aberdeen AB10 7QE
www.rgu.ac.uk/accountingandfinance
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