The MAcc Advanced Accounting with Placement is an integrated undergraduate programme that combines undergraduate and Masters-level study in one four year course. It offers:
- A Master's-level qualification with undergraduate fees for all four years;
- Exemption from Chartered Accountants Ireland CAP1 & CAP2 exams (in full) and maximum permitted
exemptions from other professional bodies;
- A paid work-based placement during Semester Two of Year Four, together with a work-related research project;
- Alternative exit point after three years with students awarded BSc Accounting.
The MAcc programme prepares students for a career in the accountancy profession. It contains lots of practical content, engagement with local employers and a work-based placement. Content includes Financial Accounting, Management Accounting, Auditing, Taxation and Finance, with increasing specialisation in Accounting Technologies, Ethics and Sustainability Reporting – matching developments in the accountancy profession. This new programme also embeds a range of skills expected of a future accounting professional, including critical thinking, digital readiness, communication, ethical decision-making, leadership and teamwork.
Queen’s University is ranked third in the UK for Graduate Prospects in Accounting and Finance.
(Times and Sunday Times Good University Guide 2024)
Advanced Accounting with Placement highlights
Professional Exemptions
The MAcc offers a wide range of exemptions from professional accountancy exams, which can be an important head start in becoming a fully qualified accountant. In particular, the MAcc offers students exemption from Chartered Accountants Ireland (CAI)’s CAP1 and CAP2 examinations. Students who exit after Year Three gain full CAP1 exemptions.
For ACCA (the Association of Chartered Certified Accountants), completion of this course also gives maximum exemptions for the Applied Knowledge and Applied Skills exams.
Students also earn maximum exemptions from CIMA (Chartered Institute of Management Accountants) 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).
For all exemptions, this is subject to each student’s performance in relevant modules.
Industry Links
The MAcc has been developed with employers to prepare our students as future accountancy professionals. It offers a paid, integrated, work-based placement during Semester Two of Year Four, with local and global employers. Throughout the programme, students will take part in employer-led classes, cutting edge technology training, business simulation games and skills development workshops. Furthermore, representatives from industry, accountancy firms and professional bodies provide students with information on placement, internships and graduate opportunities. Most Accounting modules have prizes which are sponsored by employers or professional bodies.
Internationally Renowned Experts
Students 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 students access to critical business thinking and contemporary real world examples and scenarios.
Student Experience
Students will complete a paid and integrated work-based placement during Semester Two of Year Four, and a work-related research project. These offer opportunities for students to develop key employability skills.
Further Study Opportunities
As a Master's-level qualification, the MAcc provides a firm basis for further postgraduate study, including PhD programmes. Students who exit the programme after three years with a BSc Accounting can choose from a wide range of Master's degree programmes as shown on the Queen’s Business School website. The Accounting programme also offers a firm base for taking the final examinations of the main professional accountancy bodies. https://www.qub.ac.uk/schools/queens-business-school/study/
Student Testimonials
"I am really enjoying my time studying Accounting at Queen's. Having just finished my first year, I have gained a solid foundation of the knowledge and skills necessary to become an accounting professional. This is thanks to the diverse range of modules and the delivery of lectures which combine leading academic expertise and hands on business experience. QUB Accounting has a close relationship with many major firms in Northern Ireland, which provides opportunities for all students to participate in internships and placements, enabling us to put our university learning into practice and allowing many students to secure a graduate job before completing their degree."
Alice Henry
Accounting student
“I have thoroughly enjoyed my time studying Accounting at Queen’s and I would highly recommend this degree. The course content is up-to-date and effectively balances depth with breadth; covering areas across Accounting, Finance, Economics and Management. This makes the course both interesting and provides us with a holistic perspective across the accounting industry. Importantly, the lecturers provide high quality teaching, support, and guidance to ensure that we achieve our full potential. Indeed, most lecturers have an industry background and are therefore able to provide truly unique insights, examples, and perspectives. Queen’s Business School also has very close ties to the professional firms in Belfast with several of the accounting firms taking guest lectures and delivering content on certain modules. Crucially, these employer links and the esteemed reputation of the QUB accounting course provide excellent employability opportunities, with many students securing a graduate job before completing the course.”
David Stinson (Accounting Student)
The Master of Accounting (MAcc) Advanced Accounting with Placement comprises compulsory modules together with optional modules available in the School.
Year 1
Semester 1
Introductory Financial Accounting
Introduction to Legal Study and Basic Contract Law
Foundations of Economics 1
Semester 2
Introductory Management Accounting
Accounting Information Systems
Quantitative Methods
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.
Queen’s Business School Brenda Clerkin is a Lecturer of Practice in Accounting at Queen’s University Belfast. Brenda’s background is in accounting practice, where she worked with a ‘Big 4’ professional services firm for over 14 years. Brenda teaches a number of topics across both undergraduate and postgraduate levels including management accounting, audit, ethics and technologies. Her research areas focus on digital adoption and transformation, data analytics, and innovation through the use of digital technologies.
Contact Teaching Hours
Medium Group Teaching
6 (hours maximum) 2 hours of lectures per module per week. (3 modules per term)
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
3 (hours maximum) 1 hour of tutorials per module each week. (3 modules per term)
Learning and Teaching
Queen’s Business School is one of the leading Business Schools in the UK and Ireland, and 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 always strives to develop and enhance its teaching portfolio for both local and international students.
In recent years, the School has benefited from significant investment resulting in many new academic appointments and a new state-of-the-art facilities expansion including computer teaching labs, lecture theatres and a financial Trading Room. In addition, the McClay library houses an excellent selection of business and related texts and there are extensive IT facilities throughout the campus.
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 students 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.
The MAcc achieves these goals by providing a range of learning environments that enable our students to engage with subject experts (both academic staff and industry guest speakers), obtain valuable work experience, 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 Practicals
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 communicated through an easy to use Virtual Learning Environment (VLE) called Queen’s 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.
Focus on Technology – Digital Readiness
Technology has profoundly transformed the accounting landscape, revolutionised processes and empowered accountants to become more strategic advisors. Recognising the need for accountants to have skills in understanding and working with technology, the programme covers a range of areas relating to the impact of technology on today's accountants.
From Year one, students are introduced to accounting information systems, with practical application using accounting software. Subsequently, students learn about and engage with contemporary technologies such as Data Analytics, Blockchain and Artificial Intelligence. Our aim is to ensure students are digitally ready for the professional world. Sessions from employers support students in developing skills that reflect the requirements of the profession and wider business needs.
Induction
Formalised induction for all undergraduate students. For Year one students, this includes several sessions in Weeks one and two to allow students to familiarise themselves with the campus and the degree programme. During Year one 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 and 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 later years of the programme volunteer to mentor Year one 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 Year one students.
Research Project
As part of the MAcc, students will complete a work-related research project. This will allow students to explore a contemporary accounting issue of interest to them and/or relevance to their placement, with the support of an academic mentor. Students will develop key employability skills of independent research, communication of findings and critical thinking.
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 MAcc includes an integrated, paid, work-based placement during Semester Two of Year Four. Students are supported to secure and complete placement through bespoke, programme-specific employability and professional skills sessions with the QBS Careers and Work Placement Office and potential employers, plus 1:1 support as needed.
The School will also support students who wish to pursue a longer-term placement, for example, a year-long placement, which is usually completed between the second and third year of the programme. This is an optional placement.
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 three month internship in a local organisation) or studying abroad in partner Universities.
Assessment
Assessment will vary according to the learning objectives of each module. Details of how each module is assessed are shown in the Module Outlines which are provided to all students at induction and 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 (3-5 students) 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, personal tutors, 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 from practical classes.
Comment and guidance provided by staff from specialist support services such as, Careers, Employability and Skills or the Learning Development Service.
Once students have reviewed your feedback, you will be encouraged to identify and implement further improvements to the quality of your work.
Facilities
Significant investments by the University has resulted in a new Queen's Business School campus, which includes state-of-the-art teaching and computer facilities, a trading room, a dedicated placement suite and student spaces. Students will have access to Bloomberg terminals in the FinTrU Trading Room, giving students the skills, experience and knowledge necessary to prepare them for a career in the financial services sector. https://www.qub.ac.uk/schools/queens-business-school/student-opportunities/fintru-trading-room/
What our academics say
"The new MAcc is varied, interesting and at the cutting edge of accounting practice and education. We work with employers to make sure that our students are well prepared to be the future of our profession. Our experienced and engaged academic staff can support our students to achieve at the highest level. As such, our students are offered incredible opportunities for relevant, interesting and rewarding graduate roles and further study."
Danielle McConville,
Head of Accounting Department
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.
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
At the end of this module students should be able to:
1. Describe the legal system in operation within Northern Ireland;
2. Explain and apply 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. Explain and apply 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. Explain and apply liability for negligence in tort, including the potential liability of accountants for professional negligence;
5. Explain and apply health and safety legislation, data protection and industry specific legislation.
Skills
Handling case-law, problem solving, essay writing, critical thinking and analysis.
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.
This course builds on the Mathematics taught at GCSE level or an equivalent level. The course is taught paying particular attention to the solving of economic problems and relating these to applications to the real world. There are two parts in the module.
The first part covers mathematical techniques required to solve applied economic problems. It begins with a revision of basic algebraic methods. These ideas are then further developed to cover more advanced mathematical concepts including linear and non-linear functions; single variable calculus and calculus of several variables.
The second part covers basic statistical methods used by economists and other social scientists. This will include data presentation, descriptive statistics, basic regression analysis, time series and elementary probability theory. Students will also be taught how to use Excel to perform basic statistical analysis.
Learning Outcomes
On the successful completion of the module students will be able to:
1. Know what is meant by a function.
2. Use calculus methods to solve basic economic problems such as profit maximization.
3. Use calculus to locate the maxima and minima for functions of several variables.
4. Use descriptive statistics to present data.
5. Know what is meant by a probability distribution.
6. Perform basic regression analysis and time series forecasting.
7. Exhibit transferable skills of problem solving, numeracy and the communication of mathematical concepts.
Skills
The aim of this module is to give students a basic working knowledge of the mathematics and statistics that is needed in the quantitative and non-quantitative level 2 and level 3 modules. The primary focus of the module is to provide the basic tools to solve practical, applied problems.
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.
This module on managerial behaviour is concerned with the holistic perspective of management in organisational contexts. It aims to reflect on management’s basic concepts and key activities as well as emerging issues relating to the discipline. It views the organisation as socio-technical entity and explores organisational dynamics and available managerial responses.
Existing conceptual and empirical contributions unequivocally suggest that proficient management is closely related to the performance of organisations. As managers play a pivotal role in strategic, operational and transformative activities, it is commonly acknowledged that an organisation that has coherent managerial direction and effective managerial practices is likely to be more successful.
The module will explore these subjects through a number of lenses using a variety of teaching modes, including traditional lectures, group discussion and case studies.
Participants will deal with issues of managerial behaviour from the position of organisational decision-makers. Students are expected to analyse and address managerial problems by applying the knowledge introduced in the lectures. The goal is to equip students with the conceptual knowledge, practical skillset, effective habits and confident mindset to thrive in a new era of managerial behaviour.
Learning Outcomes
All management thinking necessitates the exploration of complex, uncertain and incomplete information in order to understand the multi-facetted relationship between task, people and the environment. It requires the ability to bound this ambiguity, make sense out of it, as well as take decisive action consistent with the strategic direction of the organisation. Students should develop a theoretical and conceptual understanding of the multi-faceted nature of management and be able to discuss some of the challenges facing managers in the 21st century.
Skills
On completion of the module, students will:
1. Have detailed knowledge of key management philosophies and principles;
2. Understand the nature, scope, and role of a manager;
3. Have examined key management concepts and theories;
4. Be able to apply key concepts and theories to the problems faced by managers;
5. Have examined emerging issues relating to the discipline; and
6. Be able to comment critically on various management practices.
The module will also provide students with the opportunity to acquire or enhance the following key skills:
Subject-specific skills
1. The ability to apply a theoretical understanding of management and managerial behaviour to current industry practice;
2. The ability to critically evaluate management decision making;
3. The ability to critically appraise academic work within the subject area; and
4. The ability to analyse and discuss case studies and articles concerned with managerial behaviour across various contexts.
Cognitive skills
1. Problem solving;
2. Logical reasoning;
3. Independent enquiry;
4. Critical evaluation and interpretation; and
5. Self-assessment and reflection.
Transferable skills
1. The ability to synthesise and evaluate information/data from a variety of sources;
2. The ability to prepare and communicate ideas in written form;
3. The ability to work both independently and as part of a group;
4. Organisation and time management; and
5. Problem solving and critical 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.
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.¶
Upon successful completion of this module students will:
have an understanding of the constraints faced by fund-managers when constructing portfolios to meet investors financial objectives.
have a theoretical and practical understanding of CAPM and factor models.
have an appreciation of the risk and returns characteristics of the major asset classes and their importance when constructing portfolios to meet investors' investment objective(s).
be able to apply valuation methodologies to the analysis of securities: equities, bonds, and derivatives.
have an understanding of how derivatives securities are used in risk-management.
be able to critically evaluate portfolio evaluation methodologies.
Skills
Quantitative analysis, problem solving, logical reasoning, ability to evaluate/interpret financial data.
The aim of the module is to expose students to a range of career and placement options and encourage reflection on their own preferences and skills. Students will develop practical skills to search for, apply and secure placement and graduate opportunities. This is delivered through hands-on interactive sessions with employers, professional bodies and QUB Careers specialists.
Learning Outcomes
On successful completion of this module, students will be able to:
• research appropriate placements and graduate roles;
• identify the type of role and organisation to apply for placement and graduate roles;
• reflect on their existing skills and knowledge to identify gaps;
• undertake typical assessments for placement and graduate roles;
• evaluate possible challenges to their resilience and wellbeing arising from seeking and undertaking placement and employment, and identify strategies to respond to these challenges.
Skills
Students will develop cognitive skills in terms of self-evaluation, reflection and independent inquiry in particular. Students will also develop transferable skills in terms of organisation and time management, preparation and communication, an awareness of professionalism and interviewing and CV writing skills.
In the context of a rapidly changing business environment where technology and analytics are key players, this module aims to equip students with the knowledge of emerging/disruptive technologies that are present in the workplace for the accountants of today. The future of accounting undoubtedly requires a new breed of accountant, one that is dynamic, flexible, and capable of utilising these technologies to fulfil their roles. This module familiarises students with technologies such as cloud computing, blockchain, Internet of things and artificial intelligence among others.
The module explores the world of data analytics – what it is, where and how it is used. The IMPACT cycle is covered which represents the lifecycle of analytics. To enhance the students learning experience the module incorporates a hands-on experience with Microsoft Power BI – one of the world’s leading data visualisation tools.
Another significant element challenging accountants is ethics. Accountants face many technical and ethical challenges therefore need to be equipped with technical and ethical competences. This module provides students with foundations for these ethical competences, which can be built upon over the student’s career. Students will navigate the process of ethical decision making through a decision model structure, identify moral and ethical issues and subsequently demonstrate moral/ethical reasoning and judgement.
Lastly, the module links subject understanding to employability, ensuring students are adequately prepared to take advantage of graduate opportunities. The module seeks to provide skills to assist in effectively identifying key attributes employers are looking for and how they are assessed, it highlights to students the best ways of demonstrating workplace skills and behaviours in the recruitment process, and provides an insight into how to engage and perform in a professional working environment.
Learning Outcomes
At the end of this module, students will be able to:
1. Evaluate the transformative role of technology in business;
2. Discuss the characteristics and challenges associated with a number of emerging technologies;
3. Execute a hands-on experience in data analytics including performing an analysis and interpretation of the results; and
4. Outline and explain the meaning of ethics and moral philosophies, develop approaches to recognise ethical challenges and explore strategies to deal with them.
Skills
This module –
1) seeks to provide an awareness of, and experience in, modern emerging technologies that are fundamental for professional accountants today,
2) draws on and improves student analytical and problem solving skills, which can be associated with data analytics including understanding raw data, interpreting the outputs and developing the ability to draw conclusions from vast amounts of data,
3) provides students with a conceptual understanding of ethical frameworks allowing them to apply critical thinking and judgement on the application of the frameworks to challenging situations,
4) enhances business acumen skills as students develop and awareness of the key events within the business world with a focus on current affairs,
5) develops presentation and communication skills through the group work element of the module, and
6) aims to improve employability skills of students.
Overall the module builds on a number of key transferable skills and should prepare students for an employment role within the accounting and finance sectors.
Financial models have become key tools for organisations of all sizes, operating across a wide range of sectors. The module begins by considering the key features and potential uses of financial models. In order to ensure that students have the basic knowledge of Excel required to model effectively, the module will include a review of key Excel functions and formatting techniques which are useful for financial modelling. This will be followed by an introduction to best practice modelling techniques. The module will then cover techniques for modelling each area of a basic financial projections model including: template worksheet; input sheets; timing flags; non-current assets; output sheets; checks sheets; indexation; working capital; debt financing; equity financing; and (basic) corporation tax. The importance of planning and design, model testing and documentation will also be covered.
Learning Outcomes
At the end of this module, students will be able to:
1. describe the basic rules of best practice financial modelling;
2. develop formulae to perform calculations using a range of Excel functions;
3. structure a financial model workbook, using consistent and appropriate formatting throughout;
4. develop a basic financial projections model (which produces integrated financial statements as outputs) in accordance with financial modelling best practice;
5. consider the information needs of different model users and tailor model output sheets accordingly.
Skills
The aim of this module is to prepare students for employment in roles which require financial modelling skills. Students will develop and enhance their abilities to work in small groups and make presentations
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.
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.
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.
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.
The role of the modern statutory auditor; principles and postulates of auditing; the regulatory framework for auditing in the UK; ethics; risk; fraud; materiality; evidence; internal control; basic audit objectives; assertions and techniques; the audit report.
Learning Outcomes
At the end of the module students should be able to:
1. Critically evaluate auditing theory and practice;
2. Discuss arguments formally in essay form;
3. Synthesize and apply auditing principles in a variety of situations; and
4. Apply auditing techniques in the context of financial statement auditing.
Skills
Develop skills of evaluation, communication, interpretation and an ability to work in groups.
Accounting faces unprecedented levels and extent of change, driven by technological developments which are expected to continue and gather pace. The aim of the module is to advance students’ understanding of contemporary technologies and the accountant’s evolving role as technologies change. It will build on students’ foundational studies of Accounting Information Systems, Data Analytics and contemporary technologies (see ‘supplementary notes’) to develop a critical mindset around technological change.
The nature of this module allows for some fluidity in content as technologies develop. Topics and technologies are expected to change over time but will relate to three core sections of the module:
At the outset, the role of technology in contemporary organisations will be discussed, alongside the evolving role of accountants and the nature of the technology skillset required by accountants in contemporary organisations.
Practical application of contemporary technologies, with an initial employer-led focus on productivity (Excel) and analysis (PowerBI/Tableau) technologies. Existing skills will be refreshed and enhanced, before the focus shifts to application of these skills in relation to a case study, developing students’ ability to evaluate data, interpret it and communicate meaningful insights from it.
Conceptual understanding of contemporary and emerging technologies including, for example, Blockchain and cryptocurrencies, Artificial Intelligence, Robotic Process Automation, Virtual/Augmented Reality, Drone Technology and Quantum Computing.
Across all elements, there will be a focus on developing critical skills in relation to these and future technologies. Specifically, the module will develop:
Critical evaluation of the impact of new technologies on Accounting Information Systems
Understanding of legal/regulatory, ethical, sustainability and security implications of new technologies
Professional scepticism around data quality and outputs
Interpretation and communication of data analysis and outputs
These skills will be developed through use of practical applications (Excel and PowerBI), engagement with current literature and professional publications, along with real-world case examples and guest lectures to help tackle complex issues.
Learning Outcomes
At the end of this module students will be able to:
Critically evaluate the impact of contemporary and emerging technologies on Accounting Information Systems.
Critically evaluate the evolving role of accountants as technologies change, distinguishing between the effects of technology on the role of accounting professionals versus the role of the accounting professional in the development of technology in firms.
Demonstrate proficient use of current productivity and analysis technologies, and the ability to interpret and communicate the outputs of these.
Skills
Students will:
Develop and enhance their abilities to engage in wider societal debates and respond to emerging challenges.
There are a plethora of issues which can be related to what are often termed the 3As - accounting, accounts and accountability. Whether the issue is one of public policy, governance, climate change, sustainable development, corruption, equality, social media, sport, refugees etc., these are all shaped by or represented in accounts or accountability relationships.
The 3As are more than techniques for optimal decision-making and/or externally reported information. Drawing on contemporary research and practice, this module explores the complex and dynamic roles of the 3As in a broader context. This module includes some technical accounting material, but also offers students an opportunity to understand the importance of accounting, accounts and accountability in broader contexts.
The nature of this module allows for some fluidity in content as 3A vary as society and business changes. At the outset, this module will detail what accounting, accounts and accountability mean in a broad sense within contemporary society. This includes challenging existing accounting techniques, what accounts represent and existing accountability relationships. Students will be supported to develop professional curiosity and scepticism, and to explore creative solutions to unresolved accounting problems arising from contemporary issues. The module will identify and discuss various theoretical approaches to understanding accounting and accounting change and/or stability such as (but not limited to) agency, institutional, governmentality and stakeholder theories. These (and other) theories set a context for how and why accounting, accounts and accountability change over time.
Having set the context of the 3As, the module explores them from both a practical (i.e., tools and techniques) and theoretical aspect across various areas of society and study. These areas are expected to change over time but will relate to three core themes of the module:
Environment, society and UN Sustainable Development Goals - including, for example, climate-change and nature related disclosures, enhancing sustainability literacy and mindset, and the development, application and harmonisation of sustainability reporting standards/frameworks.
Non-governmental, non-profit and public sector organisations – including, for example, performance without a profit motive, resource allocation, stakeholder engagement and the development, application and harmonisation of non-profit and public sector reporting standards/frameworks and regulation.
Ethics and corporate governance – including, for example, business ethics, corruption, risk management, corporate social responsibility, Board structures and functions, Director attributes and behaviours.
Emerging societal issues and relevant research interests of the Accounting Subject Group can also be explored in this module relative to the 3As.
Teaching of both practical and theoretical aspects of the 3As in areas such as those described will be largely through the use of contemporary academic research and practical case studies.
Learning Outcomes
At the end of this module students will be able to:
Critically evaluate key aspects of contemporary accounting, the use of accounts and accountability relationships in broad societal contexts.
Describe and evaluate broader contexts (e.g., organisational, social, political, environmental) within which accounting operates.
Appraise and critique accounting techniques, common representations of accounts and accountability mechanisms in society.
Critically evaluate theoretical perspectives on accounting, accounts and accountability in broad social contexts.
Skills
Students will:
Develop and enhance their abilities to engage in wider societal debates and respond to emerging challenges.
The aim of the module is to provide a theoretical and practical understanding of core financial management issues.
Learning Outcomes
Upon successful completion of this module, students will be able to:
1. Evaluate the impact of the economic environment on the financial management function
2. Identify and prioritize different sources of business finance
3. Appraise and formulate appropriate pay-out policy
4. Perform evaluations of business and make recommendations for investment purposes
5. Design risk management strategies for business
Skills
In addition to the module specific skills that are outlined above, students will also develop the following non-subject specific skills:
• the ability to synthesise and evaluate information/data from a variety of sources
• the ability to work both independently and in groups
• organisation and time management
• problem solving and critical analysis
This module builds upon ACC3009 Auditing and Accountability and ACC3010 Advanced Financial Accounting.
Drawing on cases and exercises designed to provide students with the practical application of their knowledge, the module begins by examining key areas of the audit process, including audit planning, the evaluation of internal control systems, the execution of substantive audit procedures and audit completion. Recognising the importance of the use of technology in auditing, the module provides students with an opportunity to utilise digital tools to execute, document, and conclude on audit procedures.
Next, the module addresses the preparation and presentation of consolidated financial statements, focusing on issues associated with foreign entities, associates and joint arrangements.
The module concludes by reviewing issues related to share-based payments, employee benefits, related party disclosures and intangible assets, including consideration of the key differences between International Accounting Standards (IASs)/International Financial Reporting Standards (IFRSs) and ‘local GAAP’ (primarily FRS 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland).
Each of the above is framed within the Code of Ethics for Accountants which provides accountants with a structure within which they can make ethical decisions.
Learning Outcomes
At the end of this module, students will be able to:
• apply auditing techniques in the context of financial statement auditing (with the use of digital tools);
• demonstrate critical thinking and professional judgment in evaluating audit evidence and forming audit opinions;
• prepare financial statements for groups of companies in accordance with the requirements of IASs/IFRSs;
• explain and critically assess key issues related to share-based payments, employee benefits, related party disclosures and intangible assets
Skills
This module aims to develop a student’s core knowledge and appreciation of:
• the audit and assurance process in the context of the professional regulatory environment;
• group accounting, especially with respect to foreign subsidiaries, associates and joint arrangements; and
• issues related to share-based payments, employee benefits, related party disclosures and intangible assets.
The aim of the module is to provide students with advanced knowledge on the taxation system in the United Kingdom.
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 advanced tax management and alternative tax strategies.
2. Appraise the legislation, procedure and practice governing the most common aspects of Income Tax, Corporation Tax, Capital Gains Tax (CGT), and Inheritance Tax (IHT).
3. Explain and apply the legislation, procedure and practice governing the most common aspects of Stamp Duty/Stamp Duty Land Tax/Stamp Duty Reserve Tax and charge to Value Added Tax (VAT) on routine supplies of goods and services.
4. Analyse the effects of tax changes and evaluate fiscal policy studies; and
5. Explain and demonstrate the importance of accuracy and integrity in a professional environment.
Skills
In addition to the module specific skills that are outlined above, students will also develop the following non-subject specific skills:
• the ability to synthesise and evaluate information/data from a variety of sources
• the ability to work both independently and in groups
• organisation and time management
• problem solving and critical analysis
This module provides an understanding of the processes of academic research. The module introduces the research process and explores alternative research methods. The typical stages of the research process are examined: research design, ethics, literature review, method and methodologies, data analysis, and deriving research outcomes and conclusions. It also assists students in preparing for placement.
Learning Outcomes
At the end of this module students will be able to:
1. Develop a research proposal.
2. Conduct a systematic literature review.
3. Critically evaluate academic research.
4. Critically evaluate and apply relevant theory.
5. Explain various research methods and apply them in a practitioner setting.
6. Organise, analyse and interpret research data.
Skills
Students will develop and enhance their abilities to make presentations and utilise relevant software. The module will also prepare students for work placements through employability skills sessions with prospective employers
This module involves preparation of a work-related practice-orientated research project that addresses a contemporary issue for accountants in business, practice or the not-for-profit sectors.
Learning Outcomes
On successful completion of this module, students will be able to:
• analyse complex challenges, think critically and develop solutions within a professional context;
• apply research methodologies and data collection, analysis and interpretation techniques to a real-world research project;
• demonstrate critical thinking abilities to identify research gaps, formulate research questions, and evaluate existing literature and sources;
• identify and apply ethical principles and guidelines relevant to research; and
• present research findings in a clear and accessible way for academic and practitioner audiences.
Skills
On successful completion of this module, students will have:
• developed independent time-management skills;
• developed the capacity to critically reflect on experiential learning; and
• developed written and oral communication skills.
This module incorporates a work-based placement that will allow students to obtain work-related experiences, develop effective communication skills and enhance their employability skills. All students must complete a minimum of 300 hours work placement in a university-approved placement, normally in the United Kingdom.
Learning Outcomes
On successful completion of this module, students will be able to:
• apply theoretical knowledge in a work environment;
• adapt to the structures, policies, procedures and ethos of a business;
• analyse complex challenges, think critically and develop solutions within a professional context.
Students will also have gained an enhanced understanding of the work environment in preparation for employment.
Skills
On successful completion of this module, students will have:
• developed problem-solving and team-working skills;
• developed independent time-management skills;
• demonstrated adaptability through settling in and adjusting to a new environment;
• a greater level of confidence and self-awareness;
• developed networking and communication skills; and
• developed their business awareness and understanding of professionalism within the workplace.
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 + 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.
International Baccalaureate Diploma
34 points overall, including 6,6,5 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.
Graduate
A minimum of a 2:1 Honours Degree + GCSE Mathematics grade B/6.
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 MAcc Advanced Accounting with Placement 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. There are no specific subjects required at A-level. Offers are made in terms of grades rather than UCAS Tariff points.
Demand for places differs from course to course and for Accounting, 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. The initial Junior Certificate profile to qualify to be made an offer is 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 3 A-levels. The offer for repeat applicants is set in terms of 3 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.
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 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 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
Employment after the Course
Typical career destinations of graduates include:
Financial accountant
Management accountant
Manager
Analyst
Auditor
Advisor/Consultant
Forensic accountant
Researcher
Financial controller
Partner
Banker
Note: The MAcc includes an integrated and paid work-based placement during Semester Two of Year Four.
Employment Links
Graduate employers include: Baker Tilly Mooney Moore, Bank of Ireland, BDO, Deloitte, EY, Grant Thornton, KPMG, PWC, The Northern Ireland Audit Office, and Ulster Bank.
Alumni Success
Jessica graduated from the Accounting degree programme in 2016 and is now an accountant with BDO. She says, ‘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 Queen's and I'm grateful for the outstanding teaching and opportunities of practical experience both at home and abroad that were offered’.
What employers say
"EY Northern Ireland is proud to continue our support of Queen's Accounting programmes. The students we've had the pleasure of working with have demonstrated exceptional academic acumen, as well as possessing business skills. We are consistently impressed by their talent and drive and look forward to recruiting more of these exceptional individuals in the future."
Maeve Parkinson, Student Recruitment Manager, EY
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: ASM, Baker Tilly Mooney Moore, BDO, Deloitte & EY.
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 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.
Students who undertake optional study tours are expected to make a contribution of approximately £150.
Upon completion of the MAcc, students can apply for a comprehensive range of exemptions from the examinations of the main accountancy professional bodies. This includes Chartered Accountants Ireland, where the MAcc offers students exemption from their CAP1 and CAP2 examinations.
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.
