BA Accounting (Beijing Institute of Technology)

Compulsory modules

Contemporary Organisation and Management

Gain an introduction to the study of organisational behaviour in the workplace. You’ll learn to critically analyse the interrelation between individuals, groups and organisations and their influence on one another.

English Language Skills for Business Studies

Build confidence in understanding and using English language skills in academic situations. You’ll develop your reading, writing and listening skills and become an active contributor to discussions and debates.

Skills for Academic Study

Prepare for a successful undergraduate degree by enhancing your academic study and communication skills. Explore the areas of critical thinking, academic writing and research design while engaging in group work and presentation activities.

Compulsory modules

Accounting Fundamentals

Develop a sound understanding of the techniques of double-entry bookkeeping, and learn how to apply its principles in recording accounting transactions, adjusting financial records, and preparing non-complex financial statements.

Introductory Economics for Business and Finance

An introduction to economics for students of business and finance. The module aims to provide an introduction to both microeconomics and macroeconomics sufficient to help students of business and finance understand the economic forces at play and economic framework that underpins their specific field.

Fundamentals of Business and Sustainability

Explore the fundamentals of sustainability, ethics, and international business strategy, with a focus on their relevance to the professional accountant's role. You'll study key business concepts, theories, and models within the context of sustainability and ethical frameworks. 

Business Insight and Performance

Explore the techniques, principles and underlying concepts relating to the analysis of management accounting information - including the examination of costs, revenues and profits. You'll gain experience of the approaches used in today’s businesses and understand how they fit together to provide an overview of a business’ performance.

Introductory Securities and Markets

Explore financial institutions, credit risk, maturity transformation and liquidity, plus the economics of banking and types of money including cryptocurrencies and central bank digital currencies. Focus on sustainable finance and its important contribution to achieving Net Zero by 2050.

Business in Practice: Data Analytics

Study key concepts in data analytics and explore visualisation techniques for summarising data. Topics will include: types of data, types of distributions (with an emphasis on the normal distribution), using parametric and non-parametric tests to analyse statistical differences, and regression models. You'll also gain experience in using GUI-based tools for analysing data.

Compulsory modules

Further Management Accounting 

Gain insight into financial information techniques, principles, and concepts for organisational decision-making, planning, and control. Understand theories, technical language, and practices within the business context, including contemporary management accounting developments.

Business Finance

Discover the purpose of the financial management function within a business. Explore the theory and practice of financing decisions. Develop your knowledge, understanding and skills of financial management, assessing the working capital needs of a business and the ways in which the elements of working capital may be managed.

An introduction to the Management of Information Systems

Explore the fundamental concepts and theories that underpin the design, implementation, control, evaluation and strategic use of information systems in business.

Financial Accounting

Study the various International Financial Reporting Standards (IFRS), along with the related accounting concepts you'll need to understand in order to prepare single entity and consolidated financial statements. 

Assurance in Context

Discover the nature and purpose of audit and assurance and gain a practical understanding of the work undertaken by assurance providers. You’ll examines the stages of the audit process, considering the work done by the assurance provider at each stage. The importance of assurance in achieving good corporate governance, and its wider political, economic and social context will also be considered. 

Business and Digital Strategy

Gain an understanding of business strategy, with particular emphasis on how an organisation's activities relate to the strategic, competitive and environmental contexts in which they operate. Develop the ability to analyse an organisation and its environment, examine its performance from both a financial and a non-financial perspective, and evaluate the likely consequences of its strategic choices, including implications for ethics and sustainability. 

Compulsory modules

Advanced Management Accounting

Gain further understanding of the role of management accounting in organisational decision making, planning, control and performance management.

Advanced Business Finance

The module aims to provide an analytical framework for an understanding of the firm’s major financial decisions by considering the theoretical models that explain these decisions. It develops the knowledge, understanding and skills of financial management introduced in the Business Finance module.

Business and Professional Ethics

Examine the moral norms of international accounting, investment and financial management. Within the business world, the overwhelming preoccupation with money and profit introduce a variety of conflicting moral pressures. Using real-world scenarios, you'll explore the ethical questions raised and develop the analytical, reflexive and decision-making skills to tackle a range of moral issues.

Advanced International Financial Reporting

Explore advanced topics in financial reporting, as well as the theories that underpin financial accounting, and examine how these contribute to current financial reporting and practice. You'll gain knowledge and understanding of a number of International Financial Reporting Standards.

Accounting Dissertation

Under supervision, you’ll conduct a research study on a selected topic, deepening your knowledge, understanding and critical appreciation of issues facing the accountancy profession and industry.