Accountancy & Finance BAcc
Online Open Day: Thursday 23 April, 9am – 5pm
Our online event gives you the opportunity to join live subject talks, take part in information sessions hosted by our service teams, and explore a range of on demand content.
Accountancy is the process by which financial information about a business is recorded, classified, summarised, interpreted and communicated.
A major benefit is our use of guest speakers. These professionals will offer you the opportunity to discuss issues and learn from their experience. This is possible due to the reputation our degree enjoys among the accountancy profession.
Adam Smith Business School is triple accredited
Triple-crown accreditation signals the Adam Smith Business School meets the highest global standards in education and research. This recognition validates the quality of education provided and enhances graduates’ employability, placing us in the top league of international business schools.
- September start
- Session dates
- Accountancy BAcc: N400 4 year degree
- Accountancy with Finance BAcc: N4N3 4 year degree
- Accountancy with International Accounting BAcc: N401 4 year degree
- Accountancy with Languages BAcc: N4T9 4 year degree
- Glasgow: Gilmorehill campus
- Degree options
- Professionally accredited
- Study abroad available
Programme structure
Year 1
The BAcc will provide a flavour of the profession you hope to work in after graduation. You will be introduced to the theory and practice of financial accounting, management accounting and finance. You will learn about the processes of accounting and the structure and development of accounting statements, budgeting and management control within organisations, as well as the nature of the financial markets. You will also study economics and management.
Year 2
You will concentrate on the regulatory framework of accounting practice, standard setting, the use of cost information and the provision of information for decision making and the operation of the financial markets. You will also study business law, taxation and statistics.
Years 3 and 4
You will study advanced financial accounting and audit. You will also complete a dissertation, an extended piece of personal research on a topic of your own choice guided by a member of academic staff.
Course details
Year 1
- Finance 1
- Financial Accounting 1
- Introduction to Management
- Management Accounting 1: A Business Decision Emphasis
- The Accountancy Profession
BAcc students will also study:
Joint BAcc/Economics students will study:
- Economics 1A in Semester 1 and
- Economics 1B in Semester 2
in place of Introductory Economics
Year 2
- Finance 2
- Financial Accounting 2
- Statistical Analysis and Methods
- Management Accounting 2: Organisational Performance
- Taxation
BAcc students will also study
Years 3 and 4
- Accounting and Finance Dissertation
- Advanced Financial Accounting
- Advanced Theory and Practice of Taxation
- Auditing
- Capital Markets and Portfolio Management
- Corporate Finance
- Corporate Insolvency and Restructuring
- Derivative Securities
- Ethics in Accounting and Business
- Financial Markets & Financial Institutions
- Financial Statement Analysis and Valuation
- International Financial Accounting
- International Financial Management
- Issues in Social and Environmental Accounting
- Issues in the Accountancy Profession
- Management Accounting in Organisations and Society
- Management Control Systems
- Mergers and Acquisitions
- Public Sector Accounting
- Psychology and Financial Markets
- Strategic Management Accounting
Level 1 courses (non-BAcc)
These courses are available to students enrolled on degrees other than Accountancy and Finance. They are most often taken by second year students as a third subject.
- Introduction to Business Reporting & Financial Accounting
- Introduction to Management Accounting and Control
- Introduction to Finance, Investments and Institutions
Programme alteration or discontinuation
The University of Glasgow endeavours to run all programmes as advertised. In exceptional
circumstances, however, the University may withdraw or alter a programme. For more information,
please see: Student contract.
Our international links
There are opportunities for you to go abroad for up to a year as part of your undergraduate studies.
We currently have links with partners across Europe, the United States, Canada, South America, Australia, New Zealand, Hong Kong and Singapore. Courses taken overseas through our exchange programmes form part of your degree. There are no additional tuition fees and you receive support and recognition for your time abroad through the programme.
Accountancy with Languages
If you study Accountancy with Languages you will be required to study abroad in your chosen language as part of the programme. We can provide specialist language courses if you need support.
- Find out more: Go Abroad
Entry requirements
for entry in 2026
You should refer to the entry requirements for both subjects and the degree award when applying for a joint honours degree programme. The higher entry requirement (where applicable) and additional requirements must be met for both subjects.
Summary entry requirements for Accountancy & Finance
SQA Higher entry requirements
- ABBB is the minimum requirement from S5 to be reviewed for an S6 offer
- Offers are not guaranteed to applicants who meet the minimum from S5
- Typically offers will be made at AAAAAB by end of S6. B at Advanced Higher is equivalent to A at Higher
- Additional requirements: Higher Mathematics and English at AA. (BB may be considered).
SQA Higher adjusted entry requirements* (by end of S5 or S6)
- MD20: ABBBB (also other target groups*)
- MD40: AAABB (ABB S5 minimum for consideration)*
- Additional requirements: Higher Mathematics and English. Successful completion of Top-Up or one of our Summer Schools.
* See Access Glasgow for eligibility.
A-level standard entry requirements
- AAB – BBB
- Additional Requirements: 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 Statistics will be considered in lieu of A-level Mathematics.
IB standard entry requirements
- 36 (6,6,5)
- Additional requirements: HL Mathematics (Analysis & Approaches or Applications & Interpretation) and SL English 5.
Admissions guidance
English language
For applicants from non-English speaking countries, as defined by the UK Government, the University sets a minimum English Language proficiency level.
English language requirements
International English Language Testing System (IELTS) Academic and Academic Online (not General Training)
- 6.5 with no subtests under 6.0
- IELTS One Skill Retake Accepted
- Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.
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Common equivalent English language qualifications for entry to this programme
TOEFL (ibt, mybest or athome)
Tests taken up to 20 January 2026
- 90 Overall, no subtest lower than Reading 20; Listening 19; Speaking 19; Writing 21
- Tests must have been taken within 2 years 5 months of programme start date. Applicants must meet the overall and subtest requirements using a single test, this includes TOEFL mybest.
Tests taken from 21 January 2026
- 92 Overall, no subtest lower than Reading 22; Listening 20; Speaking 23; Writing 21
- Tests must have been taken within 2 years 5 months of programme start date. Applicants must meet the overall and subtest requirements using a single test, this includes TOEFL mybest.
Pearsons PTE Academic
- 59 with minimum 59 in all subtests
- Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.
Cambridge Proficiency in English (CPE) and Cambridge Advanced English (CAE)
- 176 overall, no subtest less than 169
- Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.
Oxford ELLT
- 7 overall with no subtest less than 6
- Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.
LanguageCert Academic SELT
- 70 overall with no subtest less than 60
- Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.
Password Skills Plus
- 6.5 overall with no subtest less than 6.0
- Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.
Trinity College Tests
- Integrated Skills in English II & III & IV: ISEII Distinction with Distinction in all sub-tests
- Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.
University of Glasgow Pre-sessional courses
- Tests are accepted for 2 years following date of successful completion.
School Qualifications
- IGCSE English First Language, grade C
- IGCSE English Second Language, grade A
- A Level English, grade C
- International Baccalaureate English A SL5 or HL5
- International Baccalaureate English B SL6 or HL5
- SQA National 5 English or ESOL, grade B
- SQA Higher English or ESOL, grade C
International School Qualifications
- Brunei: O-Level English Language 1120 grade B and above
- Denmark: Studentereksamen English at 7
- European Baccalaureate: English as Language 1 pass, if taken as Language 2 grade 7, if taken as Language 3 grade 7.5
- Finland: Ylioppilastutkinto / studentexamen English grade C or 4
- France: International Option Baccalaureate (OIB) / Baccalauréat Français International (BFI) grade 12
- Gambia, Ghana, Liberia, Nigeria, Sierra Leone: West African Examination Council (WAEC) / Senior Secondary School Certificate English grade C6
- Germany: German Abitur English Grade 11
- Hong Kong: Hong Kong Diploma of Secondary Education, English Language grade 4
- India: Central Board of Secondary Education (CBSE) / All India School Certificate (ISC) English at 80%
- Kenya: Kenya Certificate of Secondary Education (KCSE) English grade B
- Netherlands: Voorbereidend Wetenschappelijk Onderwijs (VWO) grade 7
- Norway: Vitnemal English grade 4 or above
- Singapore: Cambridge International O Level English Language (1128 Singapore only) at Grace C; Singapore Integrated Programme Secondary 4 English Language at grade B
- South Africa: National Senior Certificate (NSC) / Independent Exam Board (IEB) Grade 4 (English as Home Language) OR Grade 4 (English as First Additional Language)
- Sweden: Avgangsbetyg / Fullständigt Slutbetyg fran Gymnasieskolan English grade VG
- Zimbabwe: Zimbabwe General Certificate of Education at English at Ordinary Level grade C
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Alternatives to English Language qualification
- Degree from majority-English speaking country (as defined by the UKVI including Canada if taught in English)
- students must have studied for a minimum of 2 years at Undergraduate level, or 9 months at Master's level, and must have completed their degree in that majority-English speaking country within the last 6 years.
- Undergraduate 2+2 degrees from majority-English speaking country (as defined by the UKVI including Canada if taught in English)
- students must have completed their final two years study in that majority-English speaking country within the last 6 years.
For international students, the Home Office has confirmed that the University can choose to use these tests to make its own assessment of English language ability for visa applications to degree level programmes. The University is also able to accept UKVI approved Secure English Language Tests (SELT) but we do not require a specific UKVI SELT for degree level programmes. We therefore still accept any of the English tests listed for admission to this programme.
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Pre-sessional courses
We would strongly encourage you to consider the pre-sessional courses at the University of Glasgow's English for Academic Study (EAS) Unit. Our Pre-sessional courses are the best way to bring your English up to entry level for University study. Our courses give you:
- direct entry to your University programme for successful students (no need to take IELTS)
- essential academic skills to help you study effectively at University
- flexible entry dates so you can join the right course for your level.
For more detail on our pre-sessional courses please see:
- English for Academic Study: Pre-sessional courses
We can also consider the pre-sessional courses accredited by the below BALEAP approved institutions to meet the language requirements for admission to our postgraduate taught degrees:
- Heriot Watt
- Kingston Upon Thames
- Middlesex University
- Manchester University
- Reading University
- Edinburgh University
- St Andrews University
- UCL
- Durham
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FAQs
What do I do if...
my language qualifications are below the requirements?
The University's School of Modern Languages and Cultures offers a range of Pre-sessional courses to bring you up to entry level. The course is accredited by BALEAP, the UK professional association for academic English teaching.
my language qualifications are not listed here?
Please contact External Relations
If you require a Tier 4 student visa, your qualification must be one of the secure English language tests accepted by UK Border Agency:
- UK Border Agency Tier 4 English Language requirements
- UKBA list of approved English language tests [pdf]
Visa requirements and proof of English language level
It is a visa requirement to provide information on your level of English based on an internationally recognised and secure English language test. All test reports must be no more than 2 years old. A list of these can be found on the UK Border Agency website. If you have never taken one of these tests before, you can get an initial idea of your level by using the Common European Framework self-assessment grid which gives you a level for each skill (e.g. listening B1/writing B2 etc.) However, please note that this is not a secure English language test and it is not sufficient evidence of your level of English for visa requirements.
Further information about English language: School of Modern Languages & Cultures: English for Academic Study
Career prospects
The BAcc provides many career opportunities besides the accounting profession itself. The study of accountancy and finance is a firm foundation on which to base careers in business management and the financial services sector. The analytical and communication skills that are essential to accounting and finance are also recognised as important attributes for careers in many other areas.
Our recent graduates have been employed by:
- PwC, KPMG
- Grant Thornton
- Alexander Sloan
- Cigna
- Deloitte
- Royal Bank of Scotland
- Credit Suisse
- EY
- Morgan Stanley.
Accreditation
The Adam Smith Business School has specialised international accreditation from the Association to Advance Collegiate Schools of Business (AACSB). Our teaching provision is accredited by the Association of Business Schools and the Association of MBAs (AMBA). We have also been awarded accreditation under the European Quality Improvement System (EQUIS), operated by the European Foundation for Management Development (EFMD). The triple-crown accreditation puts us in the top league of international business schools.
Success in this degree can afford significant exemptions from the exams in relation to the professional qualifications from the Institute of Chartered Accountants of Scotland (ICAS), the Institute of Chartered Accountants in England & Wales (ICAEW), and the Association of Chartered Certified Accountants (ACCA).
Degrees and UCAS codes
When applying you will need to know the UCAS code for the subject or subject-combination that you wish to apply to:
BAcc
How to apply
Full-time students must apply through the Universities & Colleges Admissions Service (UCAS).
SQA applicants who are eligible for our Widening Participation programmes are encouraged to participate in one or more of these programmes, including Summer School, to support your application and the transition to higher education.
International students to Arts, Engineering, Law, Nursing, Science, and Social Sciences can also apply using The Common Application: however, if applying to more than one UK university, we recommend using UCAS. Applications to Dentistry, Education, Medicine, and Veterinary Medicine must be made through UCAS.
Application deadlines
- 15 October: if including Dentistry, Medicine, Veterinary Medicine or also applying to Oxford or Cambridge
- 14 January: all other UK applicants (unless otherwise stated on the UCAS website)
- 30 June: international students.
We do not usually accept any applications after these deadlines.
It's your responsibility to ensure the accuracy of your application before submission. Requests to correct application content, change degree programme or change college of entry, will not be accepted after these deadlines. This policy is in place to ensure fairness and consistency to all applicants, and no exceptions will be made.
- Apply at www.ucas.com or through your school or college
- Contact UCAS on 0871 468 0468
- Apply at commonapp.org (international students to certain areas only)
Subject ranking
Complete University Guide [Accounting & Finance]
Times & Sunday Times Good University Guide [Accounting & Finance]
Guardian University Guide [Accounting & Finance]
QS World University Rankings [Accounting & Finance]
