Accountancy/Economics BAcc
AAB – BBB at A level, A-level Mathematics and either GCSE English Language at Grade B/5 or GCSE English Literature at Grade B/5. Note: Accounting, Chemistry, Physics, Further Maths, Economics, Statistics or Applied Statist; graduates earn a median £34,500 three years on.
Typical A level offer
AAB – BBB
A-level Mathematics and either GCSE English Language at Grade B/5 or GCSE English Literature at Grade B/5. Note: Accounting, Chemistry, Physics, Further Maths, Economics, Statistics or Applied Statist · 85% of entrants came with A levels · 100% stay on after year 1 · Glasgow course page, Discover Uni
Year 13 · applying
What do you need to get in?
AAB – BBBtypical A level offer
Typical offer — the grades most applicants are asked for. A contextual offer can be lower for applicants from under-represented backgrounds; none is published for this course.
Glasgow course page, read 19 September 2026 · Discover Uni entry profile
- 1A-level Mathematics and either GCSE English Language at Grade B/5 or GCSE English Literature at Grade B/5. Note: Accounting, Chemistry, Physics, Further Maths, Economics, Statistics or Applied Statist
Who actually got in: 85% with A levels, 5% via Access courses, 5% with other higher education. 75% arrived with 208 or more UCAS tariff points — roughly A*A*A or better. Based on 15 entrants.
UCAS tariff points — a points scale for grades: A* = 56, A = 48, so A*A*A = 160. Entrants’ totals include extra subjects.
Other qualifications2
| Qualification | Typical offer | Required subjects |
|---|---|---|
| Scottish Highers | AAAAABminimum from S5: ABBB | Higher Mathematics and English at AA. (BB may be considered). |
| IB | 36 (6,6,5) | HL Mathematics (Analysis & Approaches or Applications & Interpretation) and SL English 5. |
Years 1–4
What do you study?
8compulsory modules in year 1
Compulsory modules this year: business & administration 52% · green & sustainability 29% · mathematics & statistics 6% · transversal skills 6%.
Module — one course unit, usually a term or a year long; “core” means everyone takes it. One UK credit is about ten hours of study; a full year is 120 credits.
Glasgow course page · optional modules vary by year
Year 1 · 8 core · 160 credits ≈ 1,600 hours
- Finance 1
What you learn (14)
- explain the role of financial management in an organisation
- identify sources of long-term finance available to firms
- identify sources of short-term finance available to firms
- describe time value of money techniques
- apply time value of money methods to value securities
- apply finance theory to practical investment decisions
- evaluate investment appraisal techniques used in practice
- analyse the effects of inflation on investment appraisal
- analyse the effects of capital rationing on investment appraisal
- describe the use of financial ratios in decision making
- evaluate the contribution of financial statistics to decision making
- explain the financial elements of business planning
- explain the financial elements of business forecasting
- collaborate in a team to produce a financial report
- Financial Accounting 1
What you learn (9)
- describe fundamental financial accounting terminology and concepts
- apply core financial accounting principles to practical situations
- construct bookkeeping records from source accounting data
- compile a trial balance from ledger accounts
- prepare year-end financial statements for a sole trader
- prepare year-end financial statements for a partnership
- evaluate limited company accounts including disclosure notes
- use accounting software to record financial transactions
- generate financial statements using accounting software
- Management Accounting 1: A Business Decision Emphasis
What you learn (15)
- explain how businesses operate and make decisions
- describe the role of management accounting in business decisions
- explain how management accounting supports financial reporting
- distinguish management accounting from financial accounting
- relate management accounting concepts to short-term and strategic decisions
- define key cost accounting terms and methods
- explain the rationale for classifying costs
- relate cost accounting concepts to business decision-making
- apply management accounting techniques to short-term business decisions
- define inventory management concepts and techniques
- explain how inventory management methods inform business decisions
- apply management accounting techniques to long-term strategic decisions
- apply flexible budgeting and standard costing techniques to business scenarios
- calculate and interpret cost and revenue variances
- evaluate problems associated with budgeting and performance management
- The Accountancy Profession
What you learn (11)
- describe the professional and regulatory context of accountancy
- describe the ethical context within which accountants operate
- discuss historical developments affecting the accountancy profession
- discuss current issues affecting the accountancy profession
- identify models used for regulating the accountancy profession
- explain the role of UK bodies regulating accountancy
- explain why ethics matters within the accountancy profession
- evaluate approaches to resolving ethical dilemmas in accountancy
- research relevant literature to support an essay argument
- collaborate with peers to produce shared coursework
- coordinate group tasks and meetings to complete a project
- Economics 1A
What you learn (8)
- explain how scarce resources are allocated via markets
- apply marginal analysis to economic decision-making
- describe interventions used to correct market inefficiencies
- explain consumer choice using preferences and budget constraints
- use graphs and algebra to model economic relationships
- analyse firms' pricing and output choices under different market structures
- construct a reasoned argument grounded in economic theory
- communicate proposed solutions to current microeconomic problems
- Economics 1B
What you learn (10)
- explain key macroeconomic concepts and measurements
- interpret basic macroeconomic data
- describe a model explaining aggregate output and price level determination
- analyse the effect of external shocks on the macroeconomy using a model
- evaluate the role of macroeconomic policy in responding to economic shocks
- explain how monetary and fiscal policy operate
- apply economic analysis techniques to solve problems
- construct a coherent argument grounded in general economic principles
- apply routine mathematical techniques used in economic analysis
- explain basic mathematical principles underlying economic methods
- Introductory Economics
What you learn (8)
- apply economic models to analyse markets and agents
- use economic analysis techniques to solve problems
- analyse firm input and output choices across market types
- explain the foundations and role of consumer demand
- define key economic concepts and indicators
- analyse the government's role in the economy
- analyse how external shocks affect the economy
- construct coherent arguments grounded in general principles
- Introduction to Management
What you learn (7)
- critique the nature and scope of management practice
- describe core theories of strategy and entrepreneurship
- describe core theories of marketing and international business
- describe core theories of operations management and organisational behaviour
- apply management concepts to real business examples
- evaluate competing management theories using reasoned argument
- synthesise differing management concepts into coherent conclusions
Year 2 · 6 core · 100 credits ≈ 1,000 hours
- Finance 2
What you learn (9)
- explain portfolio theory and the benefits of diversification
- apply the capital asset pricing model to investment decisions
- identify types of financial risk exposure faced by firms
- describe how derivatives are used to manage financial risk
- apply basic hedging techniques to manage currency and interest rate risk
- apply capital structure theory to evaluate financing decisions
- explain the determinants of a firm's cost of capital
- analyse motives and tactics behind mergers and acquisitions
- communicate financial concepts clearly in written form
- Financial Accounting 2
What you learn (7)
- prepare an income statement for a simple group of companies
- prepare a statement of financial position with supporting notes for a simple group
- prepare a statement of cash flows with accompanying notes for an organisation
- identify financial accounting issues within practical scenarios
- select appropriate accounting principles and techniques to resolve accounting problems
- evaluate competing theories underlying financial reporting practice
- critique alternative approaches to key accounting issues
- Management Accounting 2: Organisational Performance
What you learn (14)
- explain how globalisation and competition affect organisational operations
- relate management accounting concepts to the global business context
- use financial data to assess organisational performance
- use non-financial data to manage organisational performance
- apply cost management techniques to control organisational operations
- apply management accounting approaches to support strategic decision-making
- apply performance measurement methods across different organisational types
- apply costing methods to determine production costs in varied contexts
- apply pricing strategies for products across different organisational settings
- evaluate how technological advances influence management accounting practice
- evaluate how sustainability concerns reshape the management accountant's role
- evaluate the behavioural effects of management accounting practices on individuals
- evaluate the organisational and social consequences of management accounting practices
- collaborate with peers to produce a joint coursework submission
- Statistical Analysis and Methods
What you learn (9)
- select appropriate graphical displays for business and financial data
- calculate descriptive statistics to summarise business and financial data
- compare features of probability distributions used in business research
- identify different sampling techniques used in statistical research
- calculate point estimates of a population mean
- construct confidence intervals for a population mean
- perform hypothesis tests using sample data
- fit a linear regression model to estimate relationships between variables
- collaborate with peers to complete a joint coursework assignment
- Business Law
What you learn (17)
- describe the structure and role of law within sub-fields
- identify sources of law
- explain key provisions of the human rights act 1998
- identify the essential elements of a binding contract
- explain how agents can conclude contracts on behalf of others
- identify remedies available for breach of contract
- identify the legal status of an employee compared with other workers
- explain the nature and procedures of redundancy
- identify legal issues relating to negligence and professional negligence
- identify different forms of trust
- identify legal issues linked to information technology use
- identify key requirements of data protection and freedom of information legislation
- describe the procedure for forming a limited liability company
- identify commercial differences between companies and partnerships
- identify regulatory and ethical issues in business practice
- analyse legal problem scenarios to identify relevant issues
- explain legal issues arising from problem scenarios clearly
Year 3 · 24 core · 480 credits ≈ 4,800 hours
- Introduction to Business Reporting & Financial Accounting
What you learn (15)
- explain the purpose and nature of core financial statements
- assess the usefulness of financial statements for different user groups
- evaluate how UK and international regulatory structures affect financial reporting
- describe how organisational form shapes financial statement structure
- explain key financial accounting terms and concepts
- apply financial accounting concepts to accounting data
- illustrate the implications of accounting concepts for financial reports
- apply basic accounting concepts to adjust financial figures
- process bookkeeping entries for a range of financial transactions
- describe principal sources of business finance
- evaluate the impact of financing choices on financial statement content
- draft financial report extracts reflecting financing decisions
- collaborate in a team to analyse financial statements
- interpret financial statements from varied stakeholder perspectives
- evaluate the results of financial statement analysis
- Introduction to Management Accounting and Control
What you learn (8)
- describe the nature and sources of management accounting and control
- explain cost accounting terminology and classification methods
- apply cost classification methods to distinguish different cost types
- identify relevant data for costing, pricing and working capital decisions
- apply costing and pricing calculations to solve business problems
- use financial data to produce decision-relevant management information
- explain the purpose and process of budgeting
- calculate budget variances and their underlying causes
- Introduction to Finance, Investments and Institutions
What you learn (9)
- explain the theoretical functions of financial management in a corporation
- describe the practical application of financial management roles in business
- apply quantitative techniques to assess a company's financial condition
- evaluate qualitative factors affecting a firm's financial performance
- identify the effect of cash flow timing on financial decisions
- compare different investment appraisal methods used by financial managers
- critique the suitability of investment appraisal techniques for decision-making
- explain the operation of various financial markets
- identify types of financial instruments used by financial managers
- Accounting and Finance Dissertation
What you learn (7)
- critically analyse key issues within a chosen accounting and finance topic
- apply relevant theories and perspectives to justify a research design choice
- evaluate the strengths and weaknesses of the methodology used in a research project
- construct coherent arguments to justify methodological decisions
- present reasoned conclusions supported by research findings
- report the results generated by an independent research project
- reflect on the implications of research findings for theory and practice
- Ethics in Accounting and Business
What you learn (7)
- evaluate ethical theories applicable to accounting and business dilemmas
- describe the ethical bases underlying accounting and business practices
- explain how ethical foundations influence decision making in organisations
- analyse current accounting and business issues using diverse ethical perspectives
- evaluate the accountancy profession's role in upholding ethical standards
- identify relevant literature on current ethical debates in accounting and business
- incorporate research findings into critical analysis of an ethical dilemma
- Management Control Systems
What you learn (12)
- apply analytical techniques to management accounting and control problems
- interpret how control issues influence the behaviour of people in organisations
- evaluate competing theoretical perspectives on organisational control
- assess the role of different control mechanisms in managing organisations
- identify the components that make up management control systems
- explain how the components of management control systems interrelate
- recognise the risks of relying solely on accounting performance measures
- discuss the design and application of control systems across organisational contexts
- judge why dysfunctional misreporting behaviour persists in organisations
- evaluate approaches to mitigate adverse behavioural effects of control systems
- critically reflect on academic literature when producing an individual essay
- collaborate within a group to complete a practical coursework project
- Advanced Financial Accounting
What you learn (3)
- explain financial reporting requirements for various current accounting issues
- apply appropriate accounting principles to solve complex financial accounting problems
- interpret financial statements to identify key figures and underlying assumptions
- Advanced Theory and Practice of Taxation
What you learn (10)
- explain legal, political and historical perspectives shaping taxation practice
- evaluate how historical and political contexts influence current tax issues
- calculate corporation tax liabilities for companies
- apply loss relief rules to corporation tax computations
- apply group relief rules to corporation tax computations
- describe capital gains tax rules applicable to individuals
- describe chargeable gains rules applicable to companies
- apply inheritance tax principles to practical scenarios
- apply value added tax special schemes to practical scenarios
- evaluate the effectiveness of inheritance tax and vat special schemes
- Capital Markets and Portfolio Management
What you learn (14)
- explain how capital markets operate from an individual investor's perspective
- explain how capital markets operate from a financial institution's perspective
- apply risk and return measurement techniques to evaluate portfolios
- discuss risk and risk premium concepts within portfolio management
- discuss international diversification and security analysis techniques
- apply pricing techniques to equities and bonds
- appraise securities using fundamental analysis methods
- appraise securities using technical analysis methods
- apply critical thinking to investment decisions using finance theory
- forecast forward interest rates
- evaluate bond management strategies
- discuss individual investor behaviour and systematic trading biases
- discuss implications of behavioural biases for market efficiency
- collaborate within a group to produce a joint piece of coursework
- Financial Markets & Financial Institutions
What you learn (8)
- critically evaluate theories explaining the role of financial intermediaries
- apply intermediation theories to analyse how institutions channel funds and transform risk
- analyse how market frictions give rise to specific financial institutions
- analyse how financial innovations reshape institutional responses to market frictions
- apply analytical frameworks to assess recent financial crises and regulatory changes
- evaluate critically how financial institutions and markets serve borrowers and lenders
- evaluate critically the role of regulators in serving societal financial needs
- collaborate within a group to produce a joint piece of coursework
- Financial Statement Analysis and Valuation
What you learn (11)
- evaluate challenges faced by equity research practitioners
- identify roles of professional actors in the information market
- analyse a company's business performance
- assess a company's financial performance
- critique equity valuation theory
- apply forecasting models to estimate company performance
- apply valuation models to determine equity value
- design the structure of an equity valuation research report
- compose a written equity valuation research report
- collaborate with peers to produce shared coursework
- coordinate group tasks and meetings effectively
- International Financial Accounting
What you learn (7)
- evaluate factors shaping national accounting system development
- critique IASB and EU harmonisation initiatives in accounting
- assess the IASB-FASB convergence project outcomes
- evaluate voluntary harmonisation schemes such as GRI and OECD guidelines
- assess how adopting IFRS affects different national contexts
- coordinate group tasks and meetings to deliver a joint outcome
- communicate collective findings to others effectively
- International Financial Management
What you learn (7)
- describe the role of finance theories in addressing international financial complexities
- apply international financial management techniques to solve firm-level financial problems
- evaluate currency market operations affecting international firm finance
- evaluate capital structure and capital budgeting decisions in an international context
- evaluate international cash management and investment decisions
- discuss international financial management issues linked to recent financial crises
- critically evaluate academic literature in international financial management
- Management Accounting in Organisations and Society
What you learn (5)
- describe the organisational and economic functions of management accounting in society
- explain the political and institutional influences of management accounting practices
- relate theories of management accounting to the historical evolution of societies
- explain how management accounting integrates with governance and regulatory structures
- explain how management accounting relates to neoliberalisation and globalisation processes
- Issues in Social and Environmental Accounting
What you learn (12)
- evaluate theoretical foundations of corporate social responsibility and accountability
- evaluate developments in social and environmental accounting practice
- assess the role of socially responsible investment in sustainable finance
- evaluate current practices of social and environmental reporting
- critique organisational reporting on sustainability, community, employees and suppliers
- describe competing theoretical explanations of social and environmental accounting
- evaluate rival explanations of sustainability reporting practice
- compare corporate and NGO models of organisational accountability
- outline current regulatory frameworks for social and environmental accounting
- evaluate the function of audit in social and environmental reporting
- collaborate with peers to produce a joint piece of coursework
- coordinate task allocation and meetings within a project team
- Corporate Insolvency and Restructuring
What you learn (11)
- explain different corporate insolvency and restructuring procedures
- compare insolvency and restructuring options for distressed companies
- evaluate the theoretical and practical suitability of insolvency procedures
- explain how financial distress affects different stakeholder groups
- identify international developments in insolvency law and practice
- assess the impact of international insolvency developments on stakeholders and society
- describe the historical development of the UK insolvency profession
- evaluate the effectiveness of regulation governing insolvency professionals and directors
- evaluate relationships between institutional bodies and legislative effectiveness
- evaluate interdisciplinary research relevant to insolvency practice
- assess the value of research debate for enhancing knowledge and practice
- Derivative Securities
What you learn (11)
- analyse the use of futures and forwards for hedging purposes
- analyse the use of futures and forwards for speculative purposes
- calculate the theoretical price of a forward or futures contract
- evaluate the current value of an existing forward or futures position
- calculate the value of an interest rate swap
- calculate the value of a currency swap
- explain how payoffs from option contracts are calculated
- describe various trading strategies based on option contracts
- apply the put-call parity theorem to option pricing problems
- calculate option fair value using the binomial pricing model
- calculate option fair value using the black-scholes-merton model
- Issues in the Accountancy Profession
What you learn (9)
- evaluate differing perspectives on the meaning of professionalism
- critique alternative definitions of the accountancy profession
- evaluate contemporary debates affecting the accountancy profession
- critique the current role of the accountancy profession
- predict likely future changes in the accountancy profession
- discuss how professional accounting has developed across different countries
- explain how professional formation contributes to economic development
- identify relevant academic literature on current accountancy debates
- integrate sourced literature into critical analysis of professional issues
- Strategic Management Accounting
What you learn (5)
- discuss limitations of traditional management accounting approaches
- explain the relevance of strategic management accounting to modern organisations
- discuss how these models influence changes in management accounting practice
- apply strategic management accounting techniques to business strategy scenarios
- discuss current debates and issues in strategic management accounting theory and practice
- Public Sector Accounting
What you learn (12)
- apply accounting theory concepts to public sector contexts
- apply financial management principles to public sector organisations
- identify accounting frameworks used by local and central government bodies
- explain the accounting frameworks of different public sector bodies
- compare differences between local authority and central government accounting frameworks
- describe methods of raising and allocating public sector funding
- evaluate public sector financial reporting against private sector practice
- evaluate developments in public sector audit and scrutiny arrangements
- explain accountability and ethical considerations in public versus private sectors
- evaluate costs and benefits of different public sector capital investment approaches
- search academic literature relevant to public sector accounting
- evaluate the quality and relevance of academic sources
- Psychology and Financial Markets
What you learn (11)
- apply expected utility theory to decisions under uncertainty
- apply prospect theory to decisions under uncertainty
- analyse how heuristics influence decision making
- analyse how cognitive biases influence decision making
- analyse how emotions influence decision making
- evaluate the impact of heuristics and biases on financial decisions
- evaluate the impact of emotions on financial decisions
- evaluate behavioural explanations for market anomalies
- evaluate managerial decisions using behavioural corporate finance concepts
- coordinate with peers to allocate tasks in a group project
- produce a joint coursework output through group collaboration
- Mergers and Acquisitions
What you learn (8)
- summarise key theories and practices underlying corporate takeovers
- critically review established practices used in merger and acquisition deals
- critically explain the core principles guiding merger and acquisition activity
- apply valuation techniques to estimate the worth of acquisition targets
- calculate potential synergy gains arising from a takeover deal
- compare advanced empirical methods used to study mergers and acquisitions
- evaluate competing theoretical perspectives on mergers and acquisitions
- identify inconsistencies among competing theories of mergers and acquisitions
- Corporate Finance
What you learn (11)
- evaluate capital structure theories under perfect market assumptions
- evaluate capital structure theories accounting for market imperfections
- identify sources of information asymmetry and agency conflicts in firms
- describe consequences of information asymmetry and agency conflicts
- propose remedies to mitigate agency conflicts and information asymmetry
- analyse the role of short-term and long-term financing sources
- analyse the role of equity and debt financing in corporations
- explain the concept of corporate governance
- describe different aspects and mechanisms of corporate governance
- collaborate with peers to produce a joint piece of coursework
- coordinate group tasks and meetings to complete shared work
“What you learn” restates each module’s published learning outcomes in our own words, as short skill statements in the same form as the GCSE and A level curriculum, with the help of an AI model; fields of knowledge follow the twelve fields of the knowledge sphere. The university’s module page, linked from each title, is the authoritative description.
After graduating
Where does it lead?
£34,500median pay three years after graduating
Lower quarter£28k
Median£35k
Upper quarter£42k
Median — the middle earner: half earned more, half less. Pay is for graduates of this subject at this university who finished in 2016-18, not adjusted for inflation; based on 60 graduates.
Discover Uni dataset (HESA and Office for Students, CC BY 4.0, contains HESA data); earnings from the Longitudinal Education Outcomes data (Department for Education) · aggregation level 13, 14, 24, 23
Half of graduates earned between £27,500 and £42,000. Five years on, the median is £50,000. 87% were in work or further study 15 months after finishing; 65% of those in work were in professional or managerial jobs.
All outcome figures7
| Measure | Value | Based on |
|---|---|---|
| Continue after year 10% left | 100% | 15 |
| In work or study, 15 months on6% studying | 87% | 65 |
| Professional or managerial job | 65% | 50 |
| Pay 15 months on, median | £33,000 | 30 |
| Pay 3 years on, median | £34,500 | 60 |
| Pay 5 years on, median | £50,000 | 60 |
National Student Survey 2025-26
What do students say?
74%agreed the course was good overall (question 26)
NSS — a yearly survey of final-year students at every UK university; 71% of this course’s final year answered. Small groups can swing a lot year to year.
National Student Survey, via Discover Uni · 150 students answered
Highest: 88% agreed on question 20; lowest: 56% on question 24.
All questions26
| Question | Agree |
|---|---|
| Question 1 | 84% |
| Question 2 | 68% |
| Question 3 | 86% |
| Question 4 | 84% |
| Question 5 | 83% |
| Question 6 | 78% |
| Question 7 | 75% |
| Question 8 | 73% |
| Question 9 | 75% |
| Question 10 | 75% |
| Question 11 | 86% |
| Question 12 | 79% |
| Question 13 | 70% |
| Question 14 | 56% |
| Question 15 | 84% |
| Question 16 | 77% |
| Question 17 | 80% |
| Question 18 | 80% |
| Question 19 | 79% |
| Question 20 | 88% |
| Question 21 | 84% |
| Question 22 | 81% |
| Question 23 | 70% |
| Question 24 | 56% |
| Question 25 | 71% |
| Question 26 | 74% |
Question texts are published by the Office for Students; the dataset carries only the question numbers.
Modules, entry requirements and fees are facts read from University of Glasgow’s course page on 2026-09-19 and may change; the university’s page is authoritative. Descriptions are not reproduced. Outcome figures are from the Discover Uni dataset. University of Glasgow is a trade mark of the university; sch.today is independent of it.