The Accounting with Spanish programme integrates Accounting with Spanish-language modules taught by the School of Arts, English and Languages.
This degree offers students a competitive advantage by learning skills in the technical application of accounting while developing key oral, aural and written skills in a modern language.
Integral to the Accounting with Spanish programme is the placement year which students complete in a region of the world where the language studied is the dominant tongue. The language modules will advance students’ skills in the language and provide a broad range of specialised and detailed insights into the culture, society and history that go with it, fostering cultural awareness which students will need for their compulsory year abroad, and later, for the world of work.
Queen’s University is ranked first in the UK for Graduate Prospects in Accounting and Finance.
(Times and Sunday Times Good University Guide 2023)
Accounting (Major) with Spanish highlights
Global Opportunities
Students will complete a year abroad between year three and year four. This is transformational for their language skills as they enter their final year of study.
In addition, Spanish is the official language of more than 20 countries, with more than 480 million people speaking Spanish as a native language worldwide. With the accounting profession fast evolving, and more businesses going global, employers are continuing to seek multi-lingual accountants. Completion of the year abroad therefore offers students a competitive advantage.
All students get support in securing a placement via the School’s placement office in businesses across Spain and Spanish-speaking countries. We regularly place students with global employers in Barcelona and Madrid. In addition, many topics in teaching on Accounting with Spanish include an international dimension which reflects the globalisation of the accounting profession and financial markets.
Professional Exemptions
This degree offers a wide range of exemptions from professional accountancy exams, giving students’ an important head start in becoming a fully qualified accountant. These are subject to students’ performance in relevant modules.
Students have the opportunity to gain full CAP1 exemptions, the maximum available for any undergraduate degree, from Chartered Accountants Ireland upon completion of the degree. For ACCA (the Association of Chartered Certified Accountants), completion of this course also gives students’ maximum accreditation exemptions for the Applied Knowledge exams, and depending on modules studied, up to five of the six exemptions from the Applied Skills exams. Students also earn maximum accreditation exemptions from CIMA at Certificate Level and Operational Level allowing candidates direct entry to Management Level objective tests. Exemptions are also available from the examinations of the Association of International Accountants (AIA) and the Institute of Chartered Accountants England and Wales (ICAEW). http://www.accaglobal.com/en/qualifications/apply-now/exemptions.html
Industry Links
This degree aims to develop students into future accountancy professionals. The accounting staff have close links with a wide range of local and global employers, many of which are involved in both developing the degree and teaching on specific modules alongside academic staff.
Throughout the degree, students’ take part in various employer-led classes, cutting edge technology training, business simulation games and skills development workshops. In all, representatives from accountancy firms and professional bodies provide students with information on internships and graduate opportunities. Most Accounting modules have prizes which are sponsored by employers or professional bodies.
Career Development
During the third year of the degree, students complete a 9 to 12 month placement in a Spanish speaking country. This is a very attractive proposition for graduate employers, particularly in Accounting.
The Accounting with Spanish degree at Queen’s opens up a number of career opportunities including accountancy, management consultancy, and corporate finance.
Internationally Renowned Experts
You will be taught by leading academics who are well connected with industry and the accountancy profession and able to combine cutting edge theory with real-world practice. They bring the lessons learned from their most recent research and/or experience as an accountancy professional into the classroom, giving you access to contemporary real-world examples and scenarios.
Student Testimonials
"The course has helped me enhance my CV, improve group work and presentations skills and allowed me to build up relationships with employers - all of which helped me begin my final year with multiple job offers. The facilities the accounting degree has in the form of peer mentoring and the accounting society and the other clubs and opportunities available at the university itself allowed me to settle into university life quickly."
Ciara Woods BSc Accounting (Former President of the QUB Accounting Society)
“The Accounting and Spanish joint programme has presented me with invaluable skills and opportunities. The teaching at Queen’s is exemplary and tutors are always willing to help. The diverse fields of learning between both departments provided me with a broader range of skillsets by doing presentations, oral conversations, and rigorous examinations. It also includes a placement year that I am preparing for in Spain. The wide range of skillsets has boosted my employability skills.”
Kyle Byrne (BSc Accounting with Spanish, Year 3)
“The degree enabled me to explore my passion for the Spanish language whilst also developing the practical skills necessary to pursue a career in accounting. During my third year of study at QUB, I lived in Barcelona where I worked as a trainee accountant. This unique experience further developed my language skills and cultural awareness whilst offering an insight into the accounting profession.”
Louise Finnegan (BSc Accounting with Spanish, 2023 Graduate)
Queen’s Business School Danielle McConville is a Senior Lecturer (Education) in Accounting at Queen’s University Belfast and a Chartered Accountant (CAI). Danielle holds a PhD in Accounting from QUB, and her research interests are in not-for-profit reporting and regulation, and accounting education. Danielle teaches Accounting Information Systems, Management Accounting and Not-for-Profits, plus Executive Education for QUB’s Clinton Leadership Institute and for CAI’s professional accounting qualifications.
Queen’s Business School Elaine Stewart is a Senior Lecturer in Accounting at Queen’s University Belfast. Elaine holds a PhD in Accounting from Queen's, and her research interests are central government financial reporting and climate and sustainability reporting for the public sector. Elaine teaches management accounting at undergraduate level, and public sector accounting at postgraduate level.
Contact Teaching Hours
Large Group Teaching
6 (hours maximum) hours of lectures
Personal Study
24 (hours maximum) 22–24 hours studying and revising in your own time each week, including some guided study using handouts, online activities, etc.
Small Group Teaching/Personal Tutorial
9 (hours maximum) hours of tutorials per week (i.e. three hours in total per week per module
Medium Group Teaching
6 (hours maximum) hours of practical classes, workshops or seminars each week
Learning and Teaching
Queen’s Business School is one of the largest Schools in the University with more than 1800 full-time undergraduate students and 300 plus postgraduate students. The School has been delivering high quality programmes for more than 40 years and was one of the first schools in the UK to introduce undergraduate management education. Since then, QBS has been developing and enhancing its teaching portfolio for both local and international students and boasts students from more than 20 different nationalities.
In recent years, the School has benefited from significant investment resulting in many new academic appointments and state-of-the-art facilities including computer teaching labs with specialised software and a Trading Room in Riddel Hall. In addition, the new McClay library houses an excellent selection of Management and related texts and there are extensive IT facilities throughout the campus. In September 2023, QBS opened the new Student Hub, an exciting new base for our vibrant student and staff community, providing an enhanced social and educational experience. The unique building has a future-facing digital infrastructure, with spaces designed to encourage students collaborating, working and socialising.
At Queen’s, we aim to deliver a high-quality learning environment that embeds intellectual curiosity, innovation and best practice in learning, teaching and student support to enable student to achieve their full academic potential. In line with this, one of QBS’ primary objectives is to deliver innovative learning and teaching programmes that provide students with the competences and skills to make a positive contribution to business, economic and civic life.
On the BSc Accounting with Spanish programme we achieve these goals by providing a range of learning environments which enable our students to engage with subject experts both academic staff and industry guest speakers, develop skills and attributes and perspectives that will equip them for life and work in a global society and make use of innovative technologies and a world-class library that enhances their development as independent, lifelong learners. Examples of the opportunities provided for learning on this degree programme are:
Adviser of Studies
To provide support with all matters relating to your progression through the year, including signposting to further support as appropriate.
Computer-Based Practical sessions
These provide students with the opportunity to develop technical skills and apply theoretical principles to real-life or practical contexts. For example, one of the compulsory Level 1 modules, ACC 1004 Accounting Information Systems, incorporates a weekly MS Excel and accounting software practical.
E-Learning technologies
Information associated with lectures and assignments is often communicated through an easy-to-use Virtual Learning Environment (VLE) called Canvas. A range of e-learning experiences are also embedded in the degree programme through the use of, for example, interactive support materials, podcasts and web-based learning activities.
Induction
A formalised induction for all undergraduate students. For Level 1 students, this includes several sessions in Weeks 1 and 2 to allow students to familiarise themselves with the campus and the degree programme. During Level 1 there are a number of follow-up sessions throughout the year. Topics such as academic writing, referencing, plagiarism, communication skills, examination preparation and managing time effectively are all covered in these practical sessions.
Lectures
These introduce foundation information about new topics as a starting point for further self-directed private study/reading. As the module progresses this information becomes more complex. Lectures, which are normally delivered in large groups to all year-group peers, also provide opportunities to ask questions and seek clarification on key issues as well as gain feedback and advice on assessments. Additional lectures are also delivered by employer representatives and staff from a number of accounting firms are involved in the delivery of accounting workshops. In addition to the academic content of the lectures and workshops, this enables employers to impart their valuable experience to QBS Accounting students, introduces important local employers to our Accounting students and allows our Accounting students to meet and engage with potential future employers.
Peer Mentoring Scheme
Students in second and third year of their degree programme volunteer to mentor Level 1 students. Developing the programme themselves, with support from academic staff, the mentors organise informal meetings, regular contact and a series of events ranging from ice-breaker type events to employer-led sessions with the Level 1 students.
Self-directed study
This is an essential part of life as a Queen’s student when important private reading, engagement with e-learning resources, reflection on feedback to date and assignment research and preparation work is carried out.
Seminars/tutorials
A significant amount of teaching is carried out in small groups (typically 15-20 students). These sessions are designed to explore, in more depth, the information that has been presented in the lectures. This provides students with the opportunity to engage closely with academic staff who have specialist knowledge of the topic, to ask questions of them and to assess their own progress and understanding with the support of their peers. During these classes, students will be expected to present their work to academic staff and their peers.
Student Support Systems
QBS has an active and co-ordinated student support system to assist students in making the transition from school to university.
Work placements
The BSc Accounting with Spanish programme has a compulsory placement year. In addition, the School actively supports any student who wishes to avail of a short internship. The School has a dedicated Placement Office which supports students in securing appropriate placements. In addition, the School encourages students to seek other work-based and/or educational related experiences, whether that is through a summer internship/ placement programme (up to 3-month internship in a local organisation), or studying abroad in partner Universities.
Assessment
The way in which students are assessed will vary according to the learning objectives of each module. Details of how each module is assessed are shown in the Student Handbook / Module Outlines which are provided to all students at the beginning of the modules. Accounting modules are typically assessed by a combination of continuous assessment and a final written unseen examination. Continuous assessment may consist of:
Student Tutorial Portfolio – this involves the completion and submission of workshop exercises on a weekly and individual student basis. These are collected in the workshops from students each week and assessed, with the mark awarded contributing to the continuous assessment element of the module mark. The mark awarded reflects timeliness, presentation, accuracy and completeness of the required work.
Small Group Project/Presentations – Consistent with employer feedback, students are often also required to complete a small (3-4 student) group project such as preparing a report, presentation or analysis on a pre-assigned case study type or discussion-based topic. In some modules, an individual project may be set instead.
Feedback
As students progress through their course at Queen’s they will receive general and specific feedback about their work from a variety of sources including lecturers, module co-ordinators, placement supervisors, advisers of study and peers. University students are expected to engage with reflective practice and to use this approach to improve the quality of their work. Feedback may be provided in a variety of forms including:
Feedback provided via formal written comments and marks relating to work that you, as an individual or as part of a group, have submitted.
Face to face comment. This may include occasions when you make use of the lecturers’ advertised “office hours” to help you to address a specific query.
Placement employer comments or references.
Online or emailed comments.
General comments or question and answer opportunities at the end of a lecture, seminar or tutorial.
Pre-submission advice regarding the standards you should aim for and common pitfalls to avoid. In some instances, this may be provided in the form of model answers or exemplars which you can review in your own time.
Feedback and outcomes during lectures/workshops.
Comment and guidance provided by staff from specialist support services such as, Careers, Employability and Skills or the Learning Development Service.
Once you have reviewed your feedback, you will be encouraged to identify and implement further improvements to the quality of your work.
“The Accounting with Spanish degree at QBS is advantageous for students that have an interest in numbers and want to explore or maintain a second language. We continuously review the content covered in the degree to ensure we meet industry standards and the demands of employers. While learning the technical aspects of accounting, the degree also explores current issues that the accounting profession is facing and how accounting impacts on contemporary issues such as ethics and sustainability. All of our modules are taught by a blend of highly experienced staff with backgrounds in academia and practice, giving students an all-rounded view into the world of accounting. Students will not only advance in their knowledge and understanding of accounting but will be supported to succeed at the highest level by gaining the key softer skills of good communication, teamwork, critical thinking, adaptability, and confidence.”
Elaine Stewart, Programme Director
The information below is intended as an example only, featuring module details for the current year of study (2024/25). Modules are reviewed on an annual basis and may be subject to future changes – revised details will be published through Programme Specifications ahead of each academic year.
This module provides students with an appreciation of how financial information is recorded and reported to various user groups who in turn use this information to assess business performance and determine resource allocation. The module begins with an overview of financial accounting. It then covers double-entry bookkeeping, the core accounting adjustments and the preparation of basic financial statements. The control mechanisms that are prevalent to all accounting systems are considered. Three types of business entity are compared and contrasted. Accounting for inventory, main accounting concepts, characteristics of accounting information and ethics in accounting are also explored.
Learning Outcomes
At the end of this Level 1 introductory module students should be able to:
1. Explain the theoretical foundations (concepts) which underpin financial accounting;
2. Record accounting transactions (of a level consistent with Introductory Accounting) with competence;
3. Prepare and discuss suspense accounts, control accounts and bank reconciliations;
4. Prepare a basic: profit and loss statement; statement of financial position; for a sole trader and a partnership;
5. Describe the differences and similarities among the main types of business entity;
6. Decipher information that can be used to prepare financial statements from incomplete records;
7. Explain the distinction between cash accounting and accruals accounting;
8. Demonstrate an awareness of topical issues such as accounting for sustainable development, accounting ethics and developments in relation to international accounting frameworks.
Skills
Development of data handling and problem-solving skills. Students will improve analytical, reasoning and verbal and written communication skills. Business acumen skills will be enhanced as students develop an awareness of various key events within the corporate business.
At the end of this module students should have gained experience in independent working and presenting their work to peers in class.
The accountant's role is not simply to report on the results of past activities, but to take a proactive role in obtaining and interpreting financial and non-financial information about the organisation's continuing activities. That role includes understanding, developing, maintaining and improving accounting information systems. This course analyses the basic components of accounting information systems and examines how information technology affects the nature of business in general and accounting in particular. In addition to analysing technology-driven changes, the course explores how businesses are responding to an increasingly competitive environment by re-examining every internal activity and the impact that this has for the accountant.
Learning Outcomes
At the end of this module students should be able to:
1. Describe the flow of accounting data and information in business organisations in general and in accounting systems in particular.
2. Demonstrate awareness of how information technology is used in information processing.
3. Discuss how information systems are developed, implemented and maintained.
4. Demonstrate awareness of security and control issues in accounting information systems.
5. Demonstrate awareness of ethical and legal issues in information system development.
Skills
Students should demonstrate:
improved ability to work as part of a group.
competence in the use of popular accounting applications
improved study skills and habits appropriate to modules of this type.
Management Accounting has the purpose of identifying, measuring and communicating information to allow management and employees to make informed judgements and decisions. It is concerned with the provision of both financial and non-financial information to decision-makers. The Module provides an introduction to Management Accounting and reviews: the purposes of Management Accounting; cost terms; cost behaviours and estimation; cost accumulation/assignment techniques; job and process costing; joint and by-products costing; income effects of alternative cost accumulation systems; use of information for decision making (CVP analysis); short-term vs. long-term decision making; a brief introduction to budgeting.
Learning Outcomes
By the end of the module students should be able to:
1. Discuss the context in which management accounting exists and how it is influenced by ethical issues, as well as internal and external factors;
2. Evaluate the role of management accounting in the provision of information for organisational planning, control and decision-making;
3. Describe the importance of cost information and costing systems to the successful strategic management of organisations; and
4. Compare information and apply appropriate techniques for organisational planning and decision making.
Skills
Students will build skills in: gathering and interpreting both qualitative and quantitative information; knowledge of the tools and techniques for the provision of timely, accurate and relevant information internally. At the end of this module students should have gained experience in working in small groups and making presentations.
Foundations of Economics 1 is the title of our new Level 1 semester 1 CORE (Curriculum Open-access Resource for Economics) module for non-specialists. CORE is the result of a huge global collaboration to change the way introductory economics is taught; to ensure it is student-centred and motivated by real-world problems and real-world data. Many students studying for degrees in other disciplines are drawn to economics so that they can develop their analytical skills and also engage with policy debates on issues such as environmental sustainability, inequality, the future of work, financial instability, and innovation. But, when they study economics, they find that their introductory course is arid and theoretical, and designed primarily for students who want to study the subject as their major. The result is that students from other disciplines often find themselves studying a quantitative and analytical economics module that is only minimally social in content and downplays the insights of other disciplines, or a social or business oriented module that gives them little training in modelling, or in quantitative scientific methods. In contrast, this module draws on the work of the global CORE team to offer students who are not specialist economists an in-depth introduction to economics and the global economy that is both analytical and real-world. The module focuses throughout on evidence on the economy, from around the world, and from history. It is motivated by questions — how can we explain what we see?
This module is targeted at UG students who are not taking economics as a major subject but who want to develop their analytical skills and learn how to use economics to understand and articulate reasoned views on some of the most pressing policy problems facing our societies.
The course content will be drawn primarily from the following units from the textbook Economy, Society, and Public Policy:
1 Capitalism: affluence, inequality, and the environment
2 Social interactions and economic outcomes
3 Public policy for fairness and efficiency
4 Work, wellbeing and scarcity
5 Institutions, power, and inequality
6 The firm: employees, managers, and owners
7 Firms, customers, and markets
8 The labour market: unemployment, wages, and profits
9 The credit market: borrowers, lenders, and the rate of interest
10 Market successes and failures
11 Government, citizens, and public policy
12 Banks, money, and central bank policy
Learning Outcomes
Successful completion of the module will enable students to:
Understand the reach of economics and its place in the wider social sciences; understand how to interpret relevant evidence and apply relevant economic theory to help answer a variety of economic and social questions; understand how to critically evaluate the application of models in economics to real-world questions and policy issues; understand key aspects of the historical development of the global economy and its contemporary nature.
Skills
Subject-specific skills
Successful completion of the module will enable students to:
Develop/enhance subject-specific skills including the ability to construct arguments and exercise problem solving skills in the context of real-world economic and social questions; the ability to construct, interpret and critically evaluate economic models of behaviour; the ability to apply economic models and concepts to real world questions; the ability to understand, evaluate and commentate on the economy and on economic and social policy.
Cognitive and transferable skills
Successful completion of the module will enable students to:
Develop/enhance generic cognitive and transferable skills, including: problem solving, logical reasoning, independent enquiry, critical evaluation and interpretation, self-assessment and reflection, synthesising information from a variety of sources, written and verbal communication, organisation and time management.
Course contents:
This module aims to consolidate and expand on existing Spanish language competency by developing written and oral language skills, knowledge of Spanish and Latin American culture, and grammatical proficiency, to equip students with professional and employability skills in preparation for further study of Spanish. It consists of four elements designed to provide a comprehensive consolidation of Spanish language competence:
1. Language Seminar (1hr per week)
Seminar aims to develop students’ ability to understand, translate, and compose Spanish-language materials in a range of forms: text, image, audio-visual. Language will be engaged in context, guided by themes such as University Life, Culture & Identity, and Culture & Communication. Linguistic competence will be developed through a range of methods that may include: group discussion, translation, responsive and report writing.
2. Grammar Workshop (1hr per week)
Workshop designed to consolidate and enrich students’ knowledge and understanding of Spanish grammar and syntax. All major areas of grammar will be encountered, laying the foundations for future study of the language and its nuances.
3. Specialised Language Cursillo (1hr per week)
Cursillo offers language skills for special purposes providing career development, linguistic and socio-cultural knowledge important to work-related situations in different fields.
4. Conversation Class (1hr per week)
Conversation class is led by a native speaker of Spanish and compliments the content of the Language Hour. Students will meet in small groups to discuss, debate, and present on the main themes of the course.
Learning Outcomes
On successful completion of the modules students should:
1. be able to read Spanish texts in a variety of forms and demonstrate a sensitivity to their detail and nuance in speech, writing, and when translating;
2. be able to produce Spanish texts appropriate to different requirements and registers;
3. be able to investigate, structure, and present a complex argument in longer pieces of written work;
4. be able to communicate using more sophisticated grammatical and syntactical constructions with a good level of accuracy (without basic errors).
Skills
On successful completion of the modules students should have developed the following range of skills: comprehensive dexterity using Spanish grammar; translation skills; text analysis; essay writing; lexicographical skills; report writing skills; IT skills; presentation skills; spoken language skills.
Management accounting has the purpose of identifying, measuring and communicating information to permit management and employees in an organisation to make informed judgements and decisions in an ethical way. It is concerned with the provision of both financial and non-financial information to decision-makers. Management accounting requires the understanding of both decision-making processes and different information needs of the users of accounting information. The module begins by revisiting the basic concepts of management accounting and discussing its role in the importance of the changing environment and the impact it has on management accounting systems. In particular, the module examines planning control and performance measurement: budgeting; feedback and feedforward control; behavioural aspects of control systems; standard costing; and advanced aspects of cost allocation systems. The module also examines advanced aspects of short-term decision making: the decision-making process; rational management, programmed and non-programmed decisions; relevant costs; limiting factors and linear programming; the learning curve; risk and uncertainty in decision making. The role of big data and data analytics in the functions of management accounting are also explored in the module.
Learning Outcomes
At the end of this module students should be able to:
1. Produce and present information for planning, controlling and decision making in a variety of organisations.
2. Interpret management accounting information.
3. Critically evaluate the use of management accounting techniques.
4. Evaluate the importance of cost information and costing systems to the successful strategic management of organisations.
Skills
The development of problem-solving skills through analysis, interpretation and evaluation of relevant management accounting information and management control theories. At the end of this module students should have gained experience in working in small groups and making presentations.¶
Building on skills acquired at Level 1, this module aims to develop more advanced language skills in spoken and written language. Students will be required to take on increasingly complex tasks which require them to be aware of and use different written and spoken styles and registers. Task will promote linguistic, sociolinguistic and cultural awareness at a more advanced level. The module will contain the following elements:
1. Text-based class – (1 hour a week).
This class will focus on developing skills in reading, writing, literary and non literary translation. Students will be required to read and respond to texts which deal with current issues in Spanish speaking countries in Europe and Latin America.
2. Translation into English Workshop ( 1 hr per week)
Students will develop their ability to respond to a range of source text types of an appropriate level of difficulty, grouped according to the course themes. They will also develop editing skills and improve their expression in English. Study of Spanish grammar in context will be embedded into the class.
3. Oral class ( 1 hr per week)
This class will encourage students to develop their skills in spoken language with an emphasis on being able to communicate information and a point of view and on eliminating basic errors from spoken language as well as developing fluency in spoken Spanish
4. Cursillo ( 1 hr per week)
This class will focus on preparing students for the year abroad and on highlighting and developing the professional skills which students develop as a result of studying Spanish at degree level
There will be an extra hour of language tuition for ex-beginners
Learning Outcomes
On successful completion of the modules students should:
1. be able to demonstrate a level of fluency, accuracy and spontaneity in speech and writing, and a wide range of vocabulary and expression, so as to be able to discuss a range of complex issues.
2. be able to read a wide variety of Spanish texts (fiction and non fiction) and identify important information and ideas within them.
3. be able to demonstrate a good grasp of structures of the language covered in the module and identify and use appropriate reference works including dictionaries and grammars.
4. be able to organise and present a coherent argument in Spanish relating to topics covered in the course, and present their knowledge and ideas in a range of formats and registers
Skills
On successful completion of the modules students should have developed the following range of skills: Translation skills; text analysis; essay writing; lexicographical skills; report writing skills; IT skills; presentation skills; spoken language skills - including practical language knowledge for living and working abroad
1. Preparation for Placement: Students will be able to understand and respond to the diversity, availability, accessibility and expectations of employability opportunities.
2. Placement Performance: Students will be able to record, review and realise the personal, career, and skill development opportunities of placement.
3 Placement Review and Application: Students will be able to identify the tangible value of placement learning and apply it to a graduate interview and presentation.
Financial accounting statements communicate information about organisations to users for the purposes of control, financial performance assessment and valuation of companies. The module begins by examining the framework for the preparation and presentation of financial statements, followed by a revision of the preparation of financial statements. This provides the basis for understanding, evaluating and applying the regulatory requirements relating to the preparation of financial statements for incorporated entities. In particular, the module examines the accounting requirements for: revenue recognition; property, plant and equipment; leases; borrowing costs; impairment of assets; investment properties; government grants; and provisions. The analysis and interpretation of financial information, together with earnings per share are also considered in detail. Alternative accounting treatments are reviewed to allow the evaluation of current regulatory requirements, including consideration of the key differences between International Accounting Standards (IASs)/International Financial Reporting Standards (IFRSs) and FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland.
Learning Outcomes
At the end of this module, students will be able to:
1. discuss the purposes of income measurement and evaluate different methods of reporting income and valuing assets;
2. prepare financial statements for incorporated entities in accordance with the requirements of International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs);
3. discuss the usefulness and limitations of the information provided in financial statements; and
4. interpret the performance of companies using ratio analysis applied to data in published financial statements.
Skills
This module aims to develop the core knowledge and skills of students to enable them to prepare and analyse the financial statements of incorporated entities and to discuss their usefulness. In addition, by the end of this module, students should have gained experience in working in small groups and making presentations.
Introduction to Legal Study and Basic Contract Law
Overview
A brief introduction to the legal system of Northern Ireland followed by an examination of the law of contract, including formation of contracts, termination, breach of contract and exclusion clauses. Consideration of contracts of employment and of agency, sale of goods and consumer credit law, tort, banking law, and commercial issues generally.
Learning Outcomes
A basic knowledge and understanding of:
1. the legal system in operation within Northern Ireland;
2. the law of contract (including, in particular, three specific types of contract, being contracts for the sale of goods, consumer credit contracts and contracts of employment);
3. commercial law, focusing on concepts of legal personality and the law of agency, the banker/customer relationship, landlord and tenant relationship, the employer/employee relationship, and the issues of planning law and money laundering;
4. liability for negligence in tort, including the potential liability of accountants for professional negligence;
5. health and safety legislation, data protection and industry specific legislation. Students will also look at the role of ethics in the law where appropriate.
Skills
Handling case-law, problem solving, essay writing, critical thinking and analysis.
Financial Environment; Time Value of Money; The Investment Decision - Capital Budgeting; Risk and Return; Cost of Capital; The Financing Decision; Working Capital Investment; Introduction to Personal Finance.
Learning Outcomes
To promote an appreciation of how long term financial decisions are taken through an understanding of the concepts and principles involved.
Skills
To formulate procedures for problem solving within a financial environment. To understand the issues surrounding a company's investment and financing decisions.
In order to progress onto the final year of their degree programme, each student will be required to achieve a pass on each of the following three elements:
1. A 2,500 word reflective composition demonstrating knowledge, experience and skills that have been gained during the placement;
2. A presentation of a current business issue, in the study language, relevant to the host company; and
3. An assessment of the student's overall work placement performance undertaken by the professional supervisor.
Learning Outcomes
As a result of successfully completing an international work placement, students will have developed their skills/competencies in each of the following four areas:
Linguistic Skills; Professional Skills; Cultural Awareness; and Transferable Skills.
Skills
Linguistic Skills; Professional Skills; Cultural Awareness; and Transferable Skills.
Building on skills acquired at level 2, and during residence abroad, this module aims to develop advanced competence in the target language. Linguistic, sociolinguistic and cultural awareness will be consolidated and deepened. The module will contain the following elements:
1. Text- based work in the target language (1 hour per week)
This contact hour is centred upon skills in persuasive and report writing, drawing upon a variety of contemporary source texts in Spanish, which are grouped thematically. A range of language acquisition and development methods will be employed: group discussion, reading and critical analysis, summary & paraphrase and responsive writing.
2. Translation into English (1 hour per week)
Students will build upon translation skills embedded at Levels 1 and 2 to deepen their ability to respond to a range of source text types of an advanced level of difficulty, grouped according to the course themes as for Hour 1. They will also develop editing skills and improve their expression in English.
3. Contextual study (1 hour per week)
The research led strand will introduce students to literary, cultural and historical source material from Spain and Latin America, deepening and contextualising the linguistic elements of the module by placing them in a broader socio-historical context.
4. Conversation class (1 hour per week)
Conversation class is led by a native speaker of Spanish and complements the content of the Language Hour. Students will meet in small groups to discuss, debate, and present on the main themes of the course
Learning Outcomes
On Successful completion of the Module Students should:
1) Be able to demonstrate a high level of fluency, accuracy and spontaneity in their written and spoken Spanish, including the use of a broad variety of linguistic structures and vocabulary, congruent with carrying out activities in Spanish in a professional environment
2) Be able to deal with a broad variety of material in the target language, including material which is complex and abstract, and which involves a variety of genres, dialects and registers;
3) Be able to synthesise knowledge, identify key points, and structure and present arguments at a high level in a range of formats and registers
Skills
On successful completion of the modules students should have developed the following range of skills: Advanced skills in translation and textual analysis; the ability to argue at length and in detail about a topic in both Spanish & English, lexicographical skills; report writing skills; IT skills; presentation skills; spoken language skills
The purpose of this module is to provide students with a comprehensive understanding of company law, including the duties and responsibilities of officers of incorporated associations together with the rights and obligations of company members, their protection, how a company operates, how it is constituted, reorganisations, winding-up and capital and securities.
Learning Outcomes
On successful completion of the module students will be able to:
1. Discuss the principal functions of company law, its sources, content and development;
2. Explain the relevant statutory provisions of the companies’ legislation and how they relate to the practical every day running of a company;
3. Explain and apply key features, including concepts, principles, doctrines and legislation in business and company law;
4. Evaluate the purpose and function of company law in the relevant context, as well as the role of ethics in business behaviours;
5. Evaluate the nature and significance of various issues in corporate governance;
6. Critically evaluate the operation of those aspects of company law explored during the module;
7. Apply the law to answer problem style questions, demonstrating skills of analysis, synthesis and evaluation.
Skills
Students should be able to:
· analyse legal materials, identify key legal principles and issues and, where appropriate, make constructive criticism;
· critically evaluate legal materials by way of statutory interpretation, case analysis, review of journal articles and consideration of reform reports from bodies such as the Company Law Review;
· critically assess the strengths and weakness of law reform as developed by the Company Law Review and reflected in the Companies Act 2006;
· communicate effectively knowledge of issues of company law and present reasoned arguments coherently.
In addition, students will have developed transferable skills including good communication skills in both oral and written work; developing subject-specific skills relating to their capacity for abstraction, deduction, and critical analysis of the systematic retrieval of legal materials, reasoning, and investigation. Students will also be expected to act independently and manage time effectively.
Management accounting, both in businesses and in not-for-profit organisations, serves the purpose of identifying, measuring and communicating economic information to permit management and employees in an organisation to make informed judgements and decisions. Thus, it is concerned with the provision of both financial and non-financial information to decision makers. Implicit in the understanding of management accounting is the requirement to appreciate both decision-making processes and the different information needs of the users of accounting information in various organisation types. This module builds upon previous study of the area and begins by setting management accounting within an economic, political, social and cultural context. The module focuses on information for planning, control and performance measurement. Key issues faced by many organisations that will be examined in this module relate to: the extent (if any) of decentralisation; the measurement of divisional performance; and transfer pricing (including the performance measurement and behavioural aspects). Moreover, in the light of changes within the business environment including deregulation, globalisation, reducing product life cycles, continuous improvement objectives, sustainability, increasing customer sophistication, digitalization and internationalisation, the module also looks at management accounting from a change perspective and a strategic perspective. This is achieved by considering strategic cost management approaches, performance measurement and management, behavioural implications and exploring management accounting change.
Learning Outcomes
At the end of this module students will be able to:
1. Demonstrate the technical, analytical and evaluative skills required in the field of management accounting.
2. Critically evaluate management control issues.
3. Discuss the synergy between the role of management accounting and other roles in an organisational setting.
4. Discuss, critically evaluate and apply the financial and non-financial aspects of management accounting theory and methodology to a management accounting role within an organisation through the medium of case study/group work/examination.
5. Engage with current and likely future research into the field of management accounting given the ever-evolving business environment.
Skills
Students will develop and enhance their abilities to work in small groups and make presentations.
Taxation theory; principles and practice of the UK tax system including: administrative framework, tax avoidance/evasion; personal and business taxation including: computation of an individual's overall tax liability; income tax; value added tax; introduction to corporation tax, capital gains tax; and inheritance tax.
Learning Outcomes
At the end of the module students should be able to:
1. explain the principles of tax law and practice and apply their knowledge to the solution of practical computational problems and the evaluation of alternative tax strategies;
2. analyse the effects of tax changes and evaluate fiscal policy studies; and
3. explain and demonstrate the importance of accuracy and integrity in a professional environment.
Skills
Students should further develop their skills in: analysis and reasoning; identifying relevant information for problem-solving; research and report-writing.
Fair value/deprival value measurement and other theories associated with income measurement are considered. The preparation and presentation of consolidated financial statements, including foreign entities is also covered, together with principal-agent analysis and earnings management. The role of financial accounting regulation in theory and practice is reviewed to aid understanding and evaluate financial accounting principles, concepts and regulatory requirements. Topical issues surrounding accountability, including social, environmental and sustainability reporting are explored.
Learning Outcomes
At the end of this module, students will be able to:
• prepare financial statements for groups of companies in accordance with the requirements of International Accounting Standards and International Financial Reporting Standards;
• explain the purposes of income measurement and critically evaluate alternative approaches to income measurement and asset valuation;
• explain and critically evaluate the limitations of accounting information and the role of corporate social and environmental reporting in discharging accountability.
Skills
Data handling, analytical and critical reasoning, verbal and written communication skills, working in small groups and personal communication and presentation skills. At the end of this module students should have gained experience in working in small groups and making presentations.
Post A-Level Spanish
AAB including A-level Spanish + GCSE Mathematics grade B/6
Note: for applicants who have not studied A-level Spanish then AS-level Spanish grade B would be acceptable in lieu of A-level Spanish.
Beginners Spanish
AAB + GCSE Spanish grade B or evidence of linguistic ability in another language + GCSE Mathematics grade B/6
Note: the Beginners' option is not available to those who have studied A-level or AS-level Spanish.
Note: if the language is studied at a higher level then the grade required at that level must be achieved.
A maximum of one BTEC/OCR Single Award or AQA Extended Certificate will be accepted as part of an applicant's portfolio of qualifications with a Distinction* being equated to a grade A at A-level and a Distinction being equated to a grade B at A-level.
Irish leaving certificate requirements
H2H3H3H3H3H3 including Higher Level grade H3 in Spanish or evidence of linguistic ability in another language + if not offered at Higher Level then Ordinary Level grade O3 in Mathematics
Access Course
Successful completion of Access Course with an average of 75% + GCSE Mathematics grade B/6 or equivalent in Access Course.
NB Language requirements must also be satisfied - please see A-level entry requirements.
International Baccalaureate Diploma
34 points overall, including 6,6,5 (Spanish) at Higher Level. If not offered at Higher Level then Standard Level grade 5 in Mathematics or GCSE Mathematics grade B/6.
BTEC Level 3 Extended/National Extended Diploma
QCF BTEC Extended Diploma (180 credits at Level 3), with overall grades D*D*D + GCSE Mathematics grade B/6.
RQF BTEC National Extended Diploma (1080 Guided Learning Hours (GLH) at Level 3), with overall grades D*D*D + GCSE Mathematics grade B/6.
NB Language requirements must also be satisfied - please see A-level entry requirements.
Graduate
A minimum of a 2:1 Honours Degree + GCSE Mathematics grade B/6.
NB Language requirements must also be satisfied - please see A-level entry requirements.
Note
All applicants must have GCSE English Language grade C/4 or an equivalent qualification acceptable to the University.
How we choose our students
Applications are dealt with centrally by the Admissions and Access Service rather than by Queen's Business School. Once your application has been processed by UCAS and forwarded to Queen's, an acknowledgement is normally sent within two weeks of its receipt at the University.
Selection is on the basis of the information provided on your UCAS form, which is considered by a member of administrative staff from the Admissions and Access Service and, if appropriate, the Selector from the School. Decisions are made on an ongoing basis and will be notified to you via UCAS.
Applicants for the BSc Honours in Accounting with Spanish must be able to satisfy the University's General Entrance Requirement. All applicants must have GCSE Mathematics at grade B/6 or above. A minimum of grade C/4 is required in English Language. Normally A-level Spanish is required for the Spanish option. However, Intermediate Spanish is offered for those applicants who have AS-level grade B in Spanish and who are not studying the language to A-level. A beginners Spanish option is also available to applicants who have not studied the subject to any level but who show evidence of linguistic ability, normally GCSE grade B/6 or higher in another language. Offers are made in terms of grades rather than UCAS Tariff points.
Demand for places differs from course to course and for Accounting with Spanish, past performance at GCSE is taken into account when deciding whether or not to make conditional offers. For last year's entry, offers were initially made to those who achieved at least four GCSE passes at grade A/7 or above plus two GCSE passes at grade B/6 or above, to include Maths. Please note that this changes from year to year depending on the demand for places. The final threshold is not usually determined until late in the admissions cycle, so there may be a delay in processing applicants who do not meet the initial requirements.
For applicants offering Irish Leaving Certificate, please note that performance at Junior Certificate is taken into account. Last year the initial Junior Certificate profile to qualify to be made an offer was 4A/4 Distinctions and 2B/2 Higher Merit grades. Please note that this changes from year to year depending on the demand for places. The Selector also checks that any specific entry requirements in terms of Leaving Certificate subjects can be satisfied. The final threshold is not usually determined until late in the admissions cycle, so there may be a delay in processing applicants who do not meet the initial threshold.
Offers are normally made on the basis of three A-levels. The offer for repeat applicants is set in terms of three A-levels only and may be one grade higher than that asked from first time applicants. Grades may be held from the previous year.
Applicants offering two A-levels and one BTEC Subsidiary Diploma/National Extended Certificate (or equivalent qualification), or one A-level and a BTEC Diploma/National Diploma (or equivalent qualification) will also be considered. Offers will be made in terms of the overall BTEC grade(s) awarded. Please note that a maximum of one BTEC Subsidiary Diploma/National Extended Certificate (or equivalent) will be counted as part of an applicant's portfolio of qualifications. The normal GCSE profile will be expected.
Applicants offering other qualifications, such as Higher National Certificates and Diplomas, will also be considered, provided the subject requirements for entry to Accounting with Spanish are also fulfilled.
For applicants offering a HNC, the current requirements are successful completion of the HNC with 4 Distinctions and remainder Merits.
For those offering a Higher National Diploma, some flexibility may be allowed in terms of GCSE profile but, to be eligible for an offer, a minimum of two Distinctions and remainder Merits is necessary in the year 1 performance. Applicants must successfully complete the HND with 4 Distinctions and remainder Merits in all units assessed in the final year. Any consideration would be for stage 1 entry only.
In addition to the academic requirements above, the information provided in the personal statement section and the academic reference together with predicted grades are noted, but these are not the final deciding factors as to whether or not a conditional offer can be made. However, they may be reconsidered in a tie break situation in August.
A-level General Studies and A-level Critical Thinking will not normally be considered as part of a three A-level offer and, although they may be excluded where an applicant is taking 4 A-level subjects, the grade achieved could be taken into account if necessary in August/September.
If you are made an offer then you may be invited to an Open Day organised by Queen's Business Management School, which is usually held in the second semester. This will allow you the opportunity to visit the University, to find out more about the degree programme of your choice, the facilities on offer together with a flavour of the academic and social life at Queen's.
International Students
Our country/region pages include information on entry requirements, tuition fees, scholarships, student profiles, upcoming events and contacts for your country/region. Use the dropdown list below for specific information for your country/region.
English Language Requirements
An IELTS score of 6.5 with a minimum of 5.5 in each test component or an equivalent acceptable qualification, details of which are available at: http://go.qub.ac.uk/EnglishLanguageReqs
If you need to improve your English language skills before you enter this degree programme, INTO Queen's University Belfast offers a range of English language courses. These intensive and flexible courses are designed to improve your English ability for admission to this degree.
Academic English: an intensive English language and study skills course for successful university study at degree level
Pre-sessional English: a short intensive academic English course for students starting a degree programme at Queen's University Belfast and who need to improve their English.
International Students - Foundation and International Year One Programmes
INTO Queen's offers a range of academic and English language programmes to help prepare international students for undergraduate study at Queen's University. You will learn from experienced teachers in a dedicated international study centre on campus, and will have full access to the University's world-class facilities.
These programmes are designed for international students who do not meet the required academic and English language requirements for direct entry.
Those pursuing a career in Accounting with Spanish should enjoy working with numbers, be effective communicators and work well with people as they will have to analyse and interpret financial information to meet the needs of different users, including managers and investors. Accountants must be prepared to take on challenges and be able to adapt to a constantly changing and dynamic business environment.
Normally the majority of our students become qualified accountants. However, many of the skills that students will acquire during their studies at Queen’s will be of great value in different career and life situations. Core transferable skills include the ability to learn independently, problem solve, understand financial information and work productively as part of a team.
The vast majority of our students are in employment and/or further study within six months of graduating. http://www.prospects.ac.uk
Graduate employers include: PwC; EY; KPMG; Deloitte; Grant Thornton; BDO; Moore Stephens; Baker Tilly Mooney Moore; ASM, Ulster Bank; and Bank of Ireland.
Alumni Success
‘As one of the first winners of the BDO Prize for Financial Accounting, I was able to gain first-hand experience working in the professional business advisory firm. This ultimately helped me to obtain a year-long placement with BDO Paris where I had the opportunity apply what I learned through my studies. Now an audit trainee at BDONI, I look back fondly at my time at QUB and I'm grateful for the outstanding teaching and opportunities of practical experience both at home and abroad that were offered’.
Jessica graduated in 2016, is now an accountant with BDO.
Professional Opportunities
A degree in Accounting with Spanish from Queen’s offers a firm base either for taking the examinations of the main professional bodies or further academic study. Career options as a qualified accountant are extremely varied and the employment opportunities for our Accounting graduates remain strong, both nationally and globally. Queen's has traditionally provided a high proportion of graduate entrants to the Accounting profession in Northern Ireland and many of our former graduates have risen to the top of their fields.
If you choose to work ‘in practice’ for an accountancy firm you might be involved in preparing tax returns, tax planning, audit and forensic work, internal audit, corporate finance, consultancy or even preparing accounts. For more information on what these jobs entail, please visit the websites of both the local and international accountancy firms.
The majority of qualified accountants work ‘outside practice’; for example, in industry, in the public sector, voluntary sector or the banking sector. They are involved as financial or management accountants, internal auditors and often in senior management roles.
What employers say
“PwC actively engage and recruit students from Queen's Accounting course. The students demonstrate both a strong academic standard but also the skills essential for employment. The students consistently perform well in PwC and they are deemed a vital resource to deliver business needs."
Stephanie Gowdy, Student Recruitment Manager, PwC, Northern Ireland
Prizes and Awards
A number of local and global employers and professional bodies sponsor prizes on an annual basis. Employer prizes include scholarships, cash awards, placements and mentorships from firms including: Baker Tilly Mooney Moore, BDO, Deloitte, EY & KPMG.
Prizes and scholarships are also available from ACCA, CIMA and Chartered Accountants Ireland.
Degree Plus/Future Ready Award for extra-curricular skills
In addition to your degree programme, at Queen's you can have the opportunity to gain wider life, academic and employability skills. For example, placements, voluntary work, clubs, societies, sports and lots more. So not only do you graduate with a degree recognised from a world leading university, you'll have practical national and international experience plus a wider exposure to life overall. We call this Degree Plus/Future Ready Award. It's what makes studying at Queen's University Belfast special.
1EU citizens in the EU Settlement Scheme, with settled status, will be charged the NI or GB tuition fee based on where they are ordinarily resident. Students who are ROI nationals resident in GB will be charged the GB fee.
2 EU students who are ROI nationals resident in ROI are eligible for NI tuition fees.
3 EU Other students (excludes Republic of Ireland nationals living in GB, NI or ROI) are charged tuition fees in line with international fees.
The tuition fees quoted above for NI and ROI are the 2024/25 fees and will be updated when the new fees are known. In addition, all tuition fees will be subject to an annual inflationary increase in each year of the course. Fees quoted relate to a single year of study unless explicitly stated otherwise.
Tuition fee rates are calculated based on a student’s tuition fee status and generally increase annually by inflation. How tuition fees are determined is set out in the Student Finance Framework.
Additional course costs
Students undertake a placement in year 3 and are responsible for funding travel, accommodation and subsistence costs. These costs vary depending on the location and duration of the placement.
Students who undertake optional study tours are expected to make a contribution, of approximately £150.
On completion of the Accounting with Spanish degree, students will be able to apply for a comprehensive range of exemptions from the examinations of the main Accountancy professional bodies.
All Students
Depending on the programme of study, there may be extra costs which are not covered by tuition fees, which students will need to consider when planning their studies.
Students can borrow books and access online learning resources from any Queen's library. If students wish to purchase recommended texts, rather than borrow them from the University Library, prices per text can range from £30 to £100. Students should also budget between £30 to £75 per year for photocopying, memory sticks and printing charges.
Students undertaking a period of work placement or study abroad, as either a compulsory or optional part of their programme, should be aware that they will have to fund additional travel and living costs.
If a programme includes a major project or dissertation, there may be costs associated with transport, accommodation and/or materials. The amount will depend on the project chosen. There may also be additional costs for printing and binding.
Students may wish to consider purchasing an electronic device; costs will vary depending on the specification of the model chosen.
There are also additional charges for graduation ceremonies, examination resits and library fines.
How do I fund my study?
There are different tuition fee and student financial support arrangements for students from Northern Ireland, those from England, Scotland and Wales (Great Britain), and those from the rest of the European Union.
Application for admission to full-time undergraduate and sandwich courses at the University should normally be made through the Universities and Colleges Admissions Service (UCAS). Full information can be obtained from the UCAS website at: www.ucas.com/students.
When to Apply
UCAS will start processing applications for entry in autumn 2025 from early September 2024.
The advisory closing date for the receipt of applications for entry in 2025 is still to be confirmed by UCAS but is normally in late January (18:00). This is the 'equal consideration' deadline for this course.
Applications from UK and EU (Republic of Ireland) students after this date are, in practice, considered by Queen’s for entry to this course throughout the remainder of the application cycle (30 June 2025) subject to the availability of places. If you apply for 2025 entry after this deadline, you will automatically be entered into Clearing.
Applications from International and EU (Other) students are normally considered by Queen's for entry to this course until 30 June 2025. If you apply for 2025 entry after this deadline, you will automatically be entered into Clearing.
Applicants are encouraged to apply as early as is consistent with having made a careful and considered choice of institutions and courses.
The Institution code name for Queen's is QBELF and the institution code is Q75.
Additional Information for International (non-EU) Students
Applying through UCAS
Most students make their applications through UCAS (Universities and Colleges Admissions Service) for full-time undergraduate degree programmes at Queen's. The UCAS application deadline for international students is 30 June 2025.
Applying direct
The Direct Entry Application form is to be used by international applicants who wish to apply directly, and only, to Queen's or who have been asked to provide information in advance of submitting a formal UCAS application. Find out more.
Applying through agents and partners
The University’s in-country representatives can assist you to submit a UCAS application or a direct application. Please consult the Agent List to find an agent in your country who will help you with your application to Queen’s University.
