Undergraduate Course
BSc (Hons) Accounting
Overview
The details
Accounting
N400
October 2026
Full-time
What is the BSc (Hons) Accounting
The BSc (Hons) Accounting is a three-year degree, extendable to four with an optional placement or study abroad year.
You'll develop a strong understanding of accounting and its role in business, preparing you to make informed decisions in the workplace.
Why this course
The BSc (Hons) Accounting at Essex will help you understand the role of accounting in business strategy, decision-making and governance. You'll develop the skills and knowledge to succeed in a changing business world and make a positive impact in your career.
Add a placement year or study abroad to put your learning into practice, expand your knowledge and build confidence in professional or international settings.
You'll graduate on the path to becoming an accountant, with the foundations needed to specialise in areas such as principles of cost accumulation and preparation in governing accounting practice.
Who should apply
- Future accountants building the financial foundations of organisations
- Analytical thinkers using financial insight to shape business decisions
- Future professionals turning numbers into meaningful business insights
- Future experts driving responsible and ethical business practices
What you'll learn
- Business impact: Understand how accounting shapes decision-making, strategy and responsible business practices
- Financial insight: Explore financial reporting, management accounting and the role of accountants in organisations
- Professional pathways: Develop the skills and knowledge needed for careers in accounting, finance and business
Your learning experience
- Optional placement year: Gain professional experience in a business or organisation with university support from Placements at Essex
- Expert teaching: Learn from award-winning teachers and prize-winning researchers who are international experts in their areas
- Specialist facilities: Gain hands-on experience using our Bloomberg Terminals and virtual trading floor to analyse real-time financial data and develop industry-relevant skills
- Employability support: Gain practical experience through a placement year and receive support from our Careers Service to prepare for your future career
Careers and outcomes:
A BSc (Hons) Accounting degree prepares you for diverse careers in:
- Accounting and audit: Chartered accountant, audit associate, tax consultant
- Finance and banking: Financial analyst, treasury analyst, investment adviser
- Business advisory: Management consultant, valuation analyst, finance manager
- Research: Accounting research
Specialise in Professional Knowledge and Skills
The BSc Accounting (Professional Knowledge and Skills) course aims to provide you with a unique opportunity to study compulsory modules with the aim of securing the maximum ACCA, ICAEW and CIMA exemptions. This qualifier aims to provide you with clear guidance on the modules required to achieve maximum exemptions.
In order to achieve the ‘Professional Knowledge and Skills’ qualifier for BSc Accounting, you must undertake and pass the following modules:
- Auditing Principles and Practice
- Sustainability Accounting and Reporting
- Auditing
- Taxation Policy and Practice
- Elements of Corporate and Business Law
- Financial Management
Specialise in Corporate Sustainability
The BSc Accounting (Corporate Sustainability) course is designed to prepare you to be placed in a competitive position to capture potential career opportunities in sustainability accounting.
The increasing market attention paid to sustainability and Environment, Social and Governance (ESG) issues also indicates that there is an increasing demand for professional sustainability accountants.
The introduction of mandatory sustainability reporting regulations such as Taskforce on Climate-related Financial Disclosures (TCFD), UK Sustainability Reporting Standards and EU Corporate Sustainability Reporting Directive and Omnibus Package further increased demands for graduates with sustainability accounting knowledge and skills.
To achieve the ‘Corporate Sustainability’ qualifier for BSc Accounting, you must undertake and pass the following modules:
- Sustainability Accounting and Reporting
- Poverty, Community and Development OR Environment, Culture and Climate Change
- Debates in Public, Social and Environmental Accounting
- Corporate Governance
- Sustainable Investment and Finance
- Innovation and Sustainability
- Sustainability Accounting Project
Professional accreditation
Accredited by the Association of Chartered Certified Accountants (ACCA) for the purpose of exemptions from some professional examinations.
Accredited by the Chartered Institute of Management Accountants (CIMA) for the purpose of exemption from some professional examinations through the Accredited degree accelerated route.
Accredited by the Institute of Chartered Accountants in England and Wales (ICAEW) for the purpose of exemption from some professional examinations.
Why we're great.
- This course gives you exemptions from many professional exams, giving your career a head start.
- We are ranked in the Top 150 for business and economics in the THE World University Rankings by Subject 2026.
- We teach you to be accountable, act ethically and make financial decisions that positively impact both organisations and society.
Course content
Course structure
The course structure is designed to cover everything a future accountant would need to know, as well as taking a wider look at the industry. Some modules will focus mainly on the numbers whilst others will put these into perspective and teach you how managers use accounting information to make decisions.
In the first year our current students cover wider business topics that every manager needs to know. However, we are planning some changes to our first year and we'll be tailoring it more closely to your chosen course. In second and third year you'll have optional modules and by picking certain modules you'll be able to maximise the number of exemptions available to you from bodies such as ACCA, helping you on the way to achieving chartered status. There's also flexibility to study non-accounting modules through your options.
We offer a flexible course structure with a mixture of core/compulsory modules, and optional modules chosen from lists. Please be aware that we are planning changes to our first year to make it more relevant to your chosen course.
Our research-led teaching is continually evolving to address the latest challenges and breakthroughs in the field. The following modules are based on the current course structure and may change in response to new curriculum developments and innovation.
We understand that deciding where and what to study is a very important decision for you. We'll make all reasonable efforts to provide you with the courses, services and facilities as described on our website and in line with your contract with us. However, if we need to make material changes, for example due to significant disruption, we'll let our applicants and students know as soon as possible.
Components and modules explained
Components
Components are the blocks of study that make up your course. A component may have a set module which you must study, or a number of modules from which you can choose.
Each component has a status and carries a certain number of credits towards your qualification.
| Status | What this means |
| Core |
You must take the set module for this component and you must pass. No failure can be permitted. |
| Core with Options |
You can choose which module to study from the available options for this component but you must pass. No failure can be permitted. |
| Compulsory |
You must take the set module for this component. There may be limited opportunities to continue on the course/be eligible for the qualification if you fail. |
| Compulsory with Options |
You can choose which module to study from the available options for this component. There may be limited opportunities to continue on the course/be eligible for the qualification if you fail. |
| Optional |
You can choose which module to study from the available options for this component. There may be limited opportunities to continue on the course/be eligible for the qualification if you fail. |
The modules that are available for you to choose for each component will depend on several factors, including which modules you have chosen for other components, which modules you have completed in previous years of your course, and which term the module is taught in.
Modules
Modules are the individual units of study for your course. Each module has its own set of learning outcomes and assessment criteria and also carries a certain number of credits.
In most cases you will study one module per component, but in some cases you may need to study more than one module. For example, a 30-credit component may comprise of either one 30-credit module, or two 15-credit modules, depending on the options available.
Modules may be taught at different times of the year and by a different department or school to the one your course is primarily based in. You can find this information from the module code. For example, the module code HR100-4-FY means:
| HR | 100 | 4 | FY |
|---|---|---|---|
|
The department or school the module will be taught by. In this example, the module would be taught by the Department of History. |
The module number. |
The UK academic level of the module. A standard undergraduate course will comprise of level 4, 5 and 6 modules - increasing as you progress through the course. A standard postgraduate taught course will comprise of level 7 modules. A postgraduate research degree is a level 8 qualification. |
The term the module will be taught in.
|
COMPONENT 01: CORE
Introduction to Accounting I
(15 CREDITS)
This module introduces financial accounting and basic principles and techniques needed to analyse and interpret financial statements. Although the module is intended as an introduction for students majoring in accounting it will also benefit students who wish to gain some insight into the practices of accounting. You’ll look at the nature and role of accounting and consider who uses accounting information and for what purposes. You’ll discuss the contents of annual reports, especially the narrative sections, and the qualitative characteristics of accounting information. Finally, the module will be concerned with key elements and the format of financial statements. You’ll earn to prepare company financial statements using trial balance and cover the techniques that can be used to analyse and interpret financial statements.
COMPONENT 02: CORE
Introduction to Accounting II
(15 CREDITS)
This module is intended for students majoring in accounting and those who have a keen interest in gaining an understanding of elementary financial accounting. Learn the basic principles and techniques for preparing and constructing a set of comprehensive financial statements. The module commences with an introduction to double-entry booking keeping and accounting equations that govern the recording of business transactions. You’ll then discuss the recognition and measurement principles for accounting for some key items in financial statements, including inventory, accruals, prepayments, long-term assets, and long-term finance, using International Financial Reporting Standards as reference. Finally, the preparation of financial statements from the trial balance for various types of entities, incorporating a variety of simple adjustments.
COMPONENT 03: COMPULSORY
Quantitative Methods and Finance
(15 CREDITS)
Quantitative Methods and Finance is an introduction to the subject of quantitative methods and their applications in finance, accounting and management. The module is designed to provide a sound foundation for your future studies in finance, accounting or management. The topics covered include maths revision, the time value of money, rates of change (calculus), statistics, probability distributions and simple regression.
View Quantitative Methods and Finance on our Module Directory
COMPONENT 04: COMPULSORY
Introduction to Finance
(15 CREDITS)
Introduction to Finance is designed to give you an introduction to the wider finance subject area ass well as firm foundation for further studies in finance. You’ll gain a overview of the financial system, instruments and markets, and ideas about finance concepts and problems. The topics covered include investment companies, return and risk, and behavioural finance. You’ll develop and be able to transmit knowledge about the financial system, instruments and markets and ideas about finance concepts and problems at an introductory level; be aware of, at an introductory level, different ways of thinking about and analysing financial phenomena; and, reflecting the principles of how we approach Finance at Essex Business School, you’ll gain an appreciation of the role that finance plays in society as whole.
COMPONENT 05: COMPULSORY
Introduction to Management
(15 CREDITS)
Introduction to Management is a broad-ranging module intended to provide a foundation in the most significant issues in management theory and practice, as well as to prepare you for related modules in subsequent years of your course. Because theoretical explanations, i.e. academic interpretations of what managers do and even of what they say they do, and what managers actually do in real organisations on a day-to-day basis, may differ, we will also draw out some of the connections and disjunctures between management theory and management practice. Our teaching also emphasises the ethics of managing and how to balance the bottom line of the business with the organisation's wider responsibilities to society and other stakeholders. The module also looks to explore how AI is being employed by managers and how this is changing the roles and responsibilities of the managers across sectors whilst also creating new risks and challenges.
COMPONENT 06: COMPULSORY
Introduction to International Business
(15 CREDITS)
At Essex Business School we’re proud of our international community, bringing international expertise into the classroom. In this module you are introduced to the global business environment and how this impacts upon corporations and their decision to operate internationally. You explore the different strategies organisations can adopt when entering international markets and examine aspects of managing multinational corporations, such as marketing, human resource management and global supply chain management.
View Introduction to International Business on our Module Directory
COMPONENT 07: COMPULSORY
Professional and Academic Development (Accounting)
(15 CREDITS)
This is a key module across all of our accounting courses. The Professional and Academic Development (Accounting) module is a foundation in core academic skill requirements with the intention of improving the standard of your academic work across all first-year modules. This module also introduces you to the themes of career planning, employability skills, and awareness of career pathways. The primary aim of this module is to deliver a range of study skills and introduce professional development at the start of Essex Business School students' undergraduate courses.
View Professional and Academic Development (Accounting) on our Module Directory
COMPONENT 08: COMPULSORY
Business Economics
(15 CREDITS)
Giving you a broad overview of economics for business, The Business Economics module provides an introductory overview of modern economics, including examples in microeconomics that have a bearing on the world of business, i.e., the organisation of firms, the economic implications of their objectives, and the markets in which they operate, and examples in macroeconomics, i.e., the global environment where firms operate. You’ll gain a basic understanding of the key ideas in economics, both in micro and in macroeconomics, and to apply these to explain contemporary issues in the news, in the business world and policymaking.
COMPONENT 01: COMPULSORY
Financial Reporting and Analysis I
(15 CREDITS)
This module develops advanced financial reporting skills, focusing on the preparation and analysis of complex financial statements. You’ll gain practical experience in areas such as cash flow reporting, consolidated accounts and taxation, while exploring key topics including business combinations, investments and post-reporting events. Blending theory with real-world practice and industry insight, the module prepares you for senior professional roles in accounting and finance.
View Financial Reporting and Analysis I on our Module Directory
COMPONENT 02: COMPULSORY
Financial Reporting and Analysis II
(15 CREDITS)
Develop the advanced financial reporting skills demanded by today’s accounting and finance professionals. This module focuses on preparing and analysing complex financial statements, covering areas such as cash flows, consolidated accounts, taxation and business combinations. By combining theory with real-world insight, it prepares you for senior professional and strategic roles in the field.
View Financial Reporting and Analysis II on our Module Directory
COMPONENT 03: COMPULSORY
Management Accounting I
(15 CREDITS)
Management accounting enables you to provide three key areas of information to any business: costing, decision-making, and planning and control. In this module you focus on costing, but also see how this area overlaps with the other two, as all three areas always interact. You also develop your knowledge and understanding of management accounting and the context in which it operates.
COMPONENT 04: COMPULSORY
Corporate Finance
(15 CREDITS)
Explore how financial theory can aid financial decision-making in corporations. You discover how to apply the value maximization principle to corporate decisions, such as investment decision, borrowing decisions, and dividend decisions.
COMPONENT 05: COMPULSORY
Management Accounting II
(15 CREDITS)
Develop your understanding of the role of management accounting in organisational decision-making and control. You explore the uses of management accounting information in facilitating planning, control and decision making by managers.
COMPONENT 08: COMPULSORY
Career Management and Professional Development
(0 CREDITS)
This compulsory module equips you with effective study practices to excel in your second year at Essex Business School. It gives your guidance on how to use feedback effectively to improve and develop your academic skills and improve your performance. It provides the opportunity to create an action plan for your personal and professional development whilst at university.
View Career Management and Professional Development on our Module Directory
COMPONENT 01: COMPULSORY
Current Issues in Financial Reporting
(30 CREDITS)
This module looks to deconstruct what accounting and regulation is, and the role of international standard setters and politics in standard setting. You will look at accounting theory which forms the foundations for the approaches to accounting that are currently taken in society, we will look at the way that this forms the conceptual framework and the discuss the measurement approaches that are taken. It continues with a more in-depth look at corporate social responsibility (CSR) reporting, including discussions about recent initiatives as well as academic findings. You’ll then look at fair value accounting in terms of its valuation measurements, its strengths and weaknesses in comparison with historical cost accounting and its relationship with the global financial crisis. Other issues covered are of foreign currency translation - to compare the different methods which can be used to account for it. And issues related to Off-balance Sheet accounting with a particular focus on lease contracts and the role that these tools have played in encouraging opportunistic behaviours that lead to the bankruptcy of global companies and to the recent global financial crisis. Finally, you’ll discuss the accounting treatment of goodwill and other intangible assets.
View Current Issues in Financial Reporting on our Module Directory
COMPONENT 02: COMPULSORY
Advanced Management Accounting
(15 CREDITS)
Management accounting serves the purpose of identifying, measuring and communicating economic information to permit management and workforce make informed judgements and decisions. Investigate the technical issues in cost management and performance measurement systems, and wider issues concerning the role of management accounting in shaping management structures and decisions in manufacturing and service contexts.
COMPONENT 03: COMPULSORY
Debates in Public, Social and Environmental Accounting
(15 CREDITS)
In this module, you evaluate contemporary developments and research in the field of management accounting, using real-life business case studies. You explore management accounting within economic, political, social and cultural contexts, exploring issues such as deregulation, globalisation and increasing customer demands. You examine strategic issues such as cost management, performance measurement and management controls and explore how organisational and technological changes are impacting the discipline both nationally and internationally.
View Debates in Public, Social and Environmental Accounting on our Module Directory
COMPONENT 04: COMPULSORY
Elements of Corporate and Business Law
(15 CREDITS)
Develop your legal knowledge by studying Partnership Law, followed by various aspects of Company Law (including professional negligence), together with the rules of Agency, Insolvency principles, the offence of Insider Dealing and Employment Law.
View Elements of Corporate and Business Law on our Module Directory
COMPONENT 06: OPTIONAL
Final year Accounting option and/or EBS option(s) or outside option(s)
(30 CREDITS)
Placement
On a placement year you gain relevant work experience within an external business or organisation, giving you a competitive edge in the graduate job market and providing you with key contacts within the industry. The rest of your course remains identical to the three-year degree.
Year abroad
On your year abroad, you have the opportunity to experience other cultures and languages, to broaden your degree socially and academically, and to demonstrate to employers that you are mature, adaptable, and organised. The rest of your course remains identical to the three-year degree.
Teaching
- Undergraduate students at the Department of Essex Business School typically have 12 hours of teaching time per week.
- Teaching includes a combination of lectures, seminars and computer-based lab sessions
- Modules delivered by experts in the field as well as guest speakers
- Contribute and interact in lectures through the use of smart technology
- Lecture presentations and notes are uploaded online beforehand to help you prepare in advance
- Complete your final-year project in consultation with a personal supervisor
Assessment
- Assessed through traditional methods of end-of-year exams and multiple choice questions in class tests and essays
- Plus more innovative and creative assessments include laboratory work, poster presentations, real-business case problems and group presentations
- Your first year marks do not count towards your final degree
Entry requirements
Clearing entry requirements
We currently have places available in Clearing across a range of our courses with most offers expected to be made at CCD - CDD (88 - 80 UCAS tariff points) or equivalent. A complete breakdown of expected Clearing entry requirements, by course, is available on our Clearing entry requirements page.
We consider each application individually and requirements may be lower for some of our courses, so please still get in touch if your grades are below those outlined.
English language requirements
English language requirements for applicants whose first language is not English
IELTS 6.0 overall with a minimum of 5.5 in each component, or specified score in an equivalent test that we accept.
Details of English language requirements and the tests we accept for applicants who require a Student visa (excluding Nationals of Majority English Speaking Countries) can be found here
If we accept the English component of an international qualification it will be included in the academic levels listed above for the relevant countries.
Pre-sessional English courses
If you do not meet our IELTS requirements then you may be able to complete a pre-sessional English pathway that enables you to start your course without retaking IELTS.
Additional Notes
If you’re an international student, but do not meet the academic requirements for direct admission to this degree, you could prepare and gain entry through a pathway course. Find out more about opportunities available to you at the University of Essex International College
Fees and funding
Home/UK fee
£9,790 per year
International fee
£22,600 per year
Fees will increase for each academic year of study.
If your course has the option to include a placement year or study abroad, and you choose to do so, you will pay the following:
Placement year
20% of your standard tuition fee for that year
Study abroad
Full year abroad
15% of your standard tuition fee for that year
Single term abroad
Standard tuition fee
Scholarships and financial support
There may be scholarships, bursaries or discounts available to help with the cost of this course.
Fees and funding guide
What's next
Open Days
Our events are a great way to find out more about studying at Essex. We run a number of Open Days throughout the year which enable you to discover what our campus has to offer. You have the chance to:
- tour our campus and accommodation
- find out answers to your questions about our courses, student finance, graduate employability, student support and more
- meet our students and staff
Check out our Visit Us pages to find out more information about booking onto one of our events. And if the dates aren’t suitable for you, feel free to book a campus tour here.
2026 Open Days (Colchester Campus)
How to apply during Clearing
Once you’ve checked that we have the right course for you, applying couldn’t be simpler. Fill in our quick and easy Clearing application form with as much detail as you can. We’ll then take a look and get back to you with a decision.
If you already hold an offer from Essex
Please don't reapply through Clearing. We'll review your existing application using our Clearing entry requirements. If you're worried about meeting your offer or would like to change course, please contact our Admissions Team on ugquery@essex.ac.uk.
Interviews
We don’t require an interview for most of our courses that are available through Clearing, however there are some courses such as those in our School of Health and Social Care and East 15 Acting School where an interview (or audition) may be required. If this is something that’s required for the course you have applied for, we’ll email you with all of the details.
Visit Colchester Campus
Set within 200 acres of award-winning parkland - Wivenhoe Park and located two miles from the historic city centre of Colchester – England's oldest recorded development. Our Colchester Campus is also easily reached from London and Stansted Airport in under one hour.
Virtual tours
If you live too far away to come to Essex (or have a busy lifestyle), no problem. Our 360-degree virtual tour allows you to explore our University from the comfort of your home. Check out our Colchester virtual tour to see accommodation options, facilities and social spaces.
At Essex we pride ourselves on being a welcoming and inclusive student community. We offer a wide range of support to individuals and groups of student members who may have specific requirements, interests or responsibilities.
The University makes every effort to ensure that this information on its programme specification is accurate and up-to-date. Exceptionally it can be necessary to make changes, for example to courses, facilities or fees. Examples of such reasons might include, but are not limited to: strikes, other industrial action, staff illness, severe weather, fire, civil commotion, riot, invasion, terrorist attack or threat of terrorist attack (whether declared or not), natural disaster, restrictions imposed by government or public authorities, epidemic or pandemic disease, failure of public utilities or transport systems or the withdrawal/reduction of funding. Changes to courses may for example consist of variations to the content and method of delivery of programmes, courses and other services, to discontinue programmes, courses and other services and to merge or combine programmes or courses. The University will endeavour to keep such changes to a minimum, and will also keep students informed appropriately by updating our programme specifications. The University would inform and engage with you if your course was to be discontinued, and would provide you with options, where appropriate, in line with our Compensation and Refund Policy.
The full Procedures, Rules and Regulations of the University governing how it operates are set out in the Charter, Statutes and Ordinances and in the University Regulations, Policy and Procedures.
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