Accounting and Management (Including Foundation Year)

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Academic Year of Entry: 2024/25
Course overview
(BSc) Bachelor of Science
Accounting and Management (Including Foundation Year)
University of Essex
University of Essex
Essex Pathways
Colchester Campus
Honours Degree


Professional accreditation


Admission criteria

UK and EU applicants:

All applications for degree courses with a foundation year (Year Zero) will be considered individually, whether you

  • think you might not have the grades to enter the first year of a degree course;
  • have non-traditional qualifications or experience (e.g. you haven’t studied A-levels or a BTEC);
  • are returning to university after some time away from education; or
  • are looking for more support during the transition into university study.

Standard offer:

Our standard offer is 72 UCAS tariff points from at least two full A-levels, or equivalent.

Examples of the above tariff may include:

  • A-levels: DDD
  • BTEC Level 3 Extended Diploma: MMP
  • T-levels: Pass with E in core

For this course all applicants must also hold GCSE Maths at grade C/4 or above (or equivalent). We may be able to consider a pass in OFQUAL regulated Level 2 Functional Skills Maths where you cannot meet the requirements for Maths at GCSE level. However, you are advised to try to retake GCSE Mathematics if possible as this will better prepare you for university study and future employment.

If you are unsure whether you meet the entry criteria, please get in touch for advice.

Mature applicants and non-traditional academic backgrounds:

We welcome applications from mature students (over 21) and students with non-traditional academic backgrounds (might not have gone on from school to take level 3 qualifications). We will consider your educational and employment history, along with your personal statement and reference, to gain a rounded view of your suitability for the course.

You will still need to meet our GCSE requirements.

International applicants:

Essex Pathways Department is unable to accept applications from international students. Foundation pathways for international students are available at the University of Essex International College and are delivered and awarded by Kaplan, in partnership with the University of Essex. Successful completion will enable you to progress to the relevant degree course at the University of Essex.

IELTS (International English Language Testing System) code

English language requirements for applicants whose first language is not English: IELTS 5.5 overall with a minimum of 5.5 in each component, or specified score in another equivalent test that we accept.

Details of English language requirements, including component scores, 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.

English language shelf-life

Most English language qualifications have a validity period of 5 years. The validity period of Pearson Test of English, TOEFL and CBSE or CISCE English is 2 years.

If you require a Student visa to study in the UK please see our immigration webpages for the latest Home Office guidance on English language qualifications.

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.

Pending English language qualifications

You don’t need to achieve the required level before making your application, but it will be one of the conditions of your offer.

If you cannot find the qualification that you have achieved or are pending, then please email

Additional Notes

If you’re an international student, but do not meet the English language or 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

Course qualifiers

A course qualifier is a bracketed addition to your course title to denote a specialisation or pathway that you have achieved via the completion of specific modules during your course. The specific module requirements for each qualifier title are noted below. Eligibility for any selected qualifier will be determined by the department and confirmed by the final year Board of Examiners. If the required modules are not successfully completed, your course title will remain as described above without any bracketed addition. Selection of a course qualifier is optional and student can register preferences or opt-out via Online Module Enrolment (eNROL).


Rules of assessment

Rules of assessment are the rules, principles and frameworks which the University uses to calculate your course progression and final results.

Additional notes


External examiners

External Examiners provide an independent overview of our courses, offering their expertise and help towards our continual improvement of course content, teaching, learning, and assessment. External Examiners are normally academics from other higher education institutions, but may be from the industry, business or the profession as appropriate for the course. They comment on how well courses align with national standards, and on how well the teaching, learning and assessment methods allow students to develop and demonstrate the relevant knowledge and skills needed to achieve their awards. External Examiners who are responsible for awards are key members of Boards of Examiners. These boards make decisions about student progression within their course and about whether students can receive their final award.

eNROL, the module enrolment system, is now open until Monday 21 October 2024 8:59AM, for students wishing to make changes to their module options.


Core You must take this module.
You must pass this module. No failure can be permitted.
Core with Options You can choose which module to study.
You must pass this module. No failure can be permitted.
Compulsory You must take this module.
There may be limited opportunities to continue on the course/be eligible for the degree if you fail.
Compulsory with Options You can choose which module to study.
There may be limited opportunities to continue on the course/be eligible for the degree if you fail.
Optional You can choose which module to study.
There may be limited opportunities to continue on the course/be eligible for the degree if you fail.

Year 0 - 2024/25

Component Number Module Code Module Title Status Min Credits Max Credits
01  IA124-3-FY-CO  Mathematics and Statistics for Economics and Business  Core  30  30 
02  IA191-3-FY-CO  Research and Academic Development Skills  Core  30  30 
03  IA130-3-FY-CO  Economic Foundations and Effective Management  Core  30  30 
04  IA137-3-FY-CO  Business Essentials: Accounting, Finance and Marketing  Core  30  30 

Year 1 - 2025/26

Component Number Module Code Module Title Status Min Credits Max Credits
01  BE102-4-AU-CO  Introduction to Accounting I  Core  15  15 
02  BE103-4-SP-CO  Introduction to Accounting II  Core  15  15 
03  BE401-4-AU-CO  Introduction to Management  Core  15  15 
04  BE402-4-SP-CO  Understanding Value and Values  Core  15  15 
05  BE303-4-AU-CO  Quantitative Methods and Finance  Compulsory  15  15 
06  BE304-4-SP-CO  Introduction to Finance  Compulsory  15  15 
07  BE907-4-FY-CO  Professional and Academic Development (Accounting)  Compulsory  15  15 
08  EC101-4-AU-CO  Business Economics  Compulsory  15  15 

Year 2 - 2026/27

Component Number Module Code Module Title Status Min Credits Max Credits
01  BE110-5-FY-CO  Financial Reporting and Analysis  Compulsory  30  30 
02  BE111-5-AU-CO  Management Accounting I  Compulsory  15  15 
03  BE410-5-AU-CO  Organisational Behaviour  Compulsory  15  15 
04  BE425-5-SP-CO  Research Methods in Management and Marketing  Compulsory  15  15 
05  BE113-5-SP-CO  Management Accounting II  Compulsory  15  15 
06  BE420-5-SP-CO  Leadership in Organisations  Compulsory  15  15 
07    2nd year option from list  Optional  15  15 
08  BE910-5-SP-CO  Successful Futures  Compulsory 
09  BE917-5-FY-CO  Student Success Tutorial  Compulsory 

Year 3 - 2027/28

Component Number Module Code Module Title Status Min Credits Max Credits
01  BE130-6-FY-CO  Current Issues in Financial Reporting  Compulsory  30  30 
02  BE131-6-AU-CO  Advanced Management Accounting  Compulsory  15  15 
03  BE733-6-AU-CO  Strategic Human Resource Management  Compulsory  15  15 
04    BE936-6-FY or BE938-6-AP or BE939-6-FY or BE947-6-FY or BE944-7-FY  Compulsory with Options  15  30 
05    EBS option(s) from list or outside option(s)  Optional  30  45 

Exit awards

A module is given one of the following statuses: 'core' – meaning it must be taken and passed; 'compulsory' – meaning it must be taken; or 'optional' – meaning that students can choose the module from a designated list. The rules of assessment may allow for limited condonement of fails in 'compulsory' or 'optional' modules, but 'core' modules cannot be failed. The status of the module may be different in any exit awards which are available for the course. Exam Boards will consider students' eligibility for an exit award if they fail the main award or do not complete their studies.

Programme aims

  • To provide students with a foundation in financial accounting, management accounting, financial management and management/ organization studies, with an opportunity to develop expertise in a chosen specialism.
  • To equip students with the knowledge and skills necessary to pursue a career in accounting and/ or management.
  • To encourage and facilitate critical, analytical thinking by students as a vital foundation for subsequent academic study, employment, professional and personal development, and participation in society.
  • To enable students to acquire the personal and key skills they need to develop as autonomous and reflective individuals with the capacity to continue learning.
  • To provide students with an opportunity to gain exemption from at least the Foundation Stage of the qualifying examinations of the professional accounting bodies.

    • to provide students with a broad set of skills in the preliminary stage of study (year 0 and accelerated route) to allow progression to a wide set of degrees

    Learning outcomes and learning, teaching and assessment methods

    On successful completion of the programme a graduate should demonstrate knowledge and skills as follows:

    A: Knowledge and understanding

    A1: A knowledge of the structures, functions, processes and cultures pertaining to a range of social organizations, including business organizations

    A2: A knowledge of the external environment within which organizations operate, including the political, social, economic and technological contexts at both national and international levels

    A3: A knowledge of the functions, processes and practices relating to the management and coordination of organizations, for example, decision-making, strategy formulation, leadership, and people management

    A4: An understanding of the relationships between organizations, customers and markets

    A5: An understanding of the significance of finances and the role of accounting practices and information in management

    A6: An appreciation of the significance of policy and strategy formulation

    A7: An appreciation of a range of contemporary and pervasive issues such as globalization, business ethics, innovation and new information and communication technologies

    A8: Fundamental accounting concepts and principles

    A9: The contexts in which accounting is situated, including the business entity, capital markets and the legal framework

    A10: The regulatory framework governing financial reporting in the UK, including the most important requirements of legislation and Financial Reporting Standards

    A11: Quantitative and qualitative management accounting systems

    A12: Advanced planning, control and decision-making models

    Learning methods

    Lectures and tutor-led seminars; directed reading; individual and group tasks.

    Assessment methods

    Unseen written examinations; assessed essays; class tests; pre-published class assignments.

    B: Intellectual and cognitive skills

    B1: Bring together data from a variety of relevant sources in order to support an argument;

    B2: Critically evaluate contemporary theories and empirical evidence, marshal evidence, develop an argument (in writing) and present ideas in a coherent and effective manner

    B3: Manipulate and analyse numerical (including financial) data and appreciate the nature and limitations of basic statistical concepts.

    Learning methods

    Lectures and tutor-led seminars.

    Directed reading.

    Individual and group tasks.

    Assessment methods

    Unseen written examinations Assessed essays Class tests.

    Pre-published class assignments.

    C: Practical skills

    C1: Record and summarise transactions and other economic events

    C2: Prepare financial statements in accordance with UK GAAP

    C3: Analyse and evaluate financial statements

    C4: Prepare and interpret organisational budgets

    C5: Perform financial analysis and projections

    C6: Prepare costing information

    C7: Undertake investment appraisal analysis using DCF and other techniques

    C8: Identify and access data from a variety of relevant sources

    C9: Present data in an appropriate format

    Learning methods

    Lectures and tutor-led seminars.

    Directed reading.

    Individual and group tasks

    Assessment methods

    Unseen written examinations Assessed essays Class tests.

    Pre-published class assignments

    D: Key skills

    D1: Present ideas and arguments in a coherent and effective manner

    D2: Use appropriate Information Technology to locate, acquire and analyse data

    D3: Manipulate numerical data and apply basic statistical concepts

    D4: Identify and analyse problems and apply appropriate knowledge and skills to develop effective solutions

    D5: Improving own Learning/Performance

    D6: An ability to learn independently using a variety of media, including books, learned journals, the Internet, etc. An ability to use the most effective strategies for reading and vocabulary development

    Learning methods

    Lectures and tutor-led seminars.

    Directed reading.

    Individual and group tasks

    Assessment methods

    Unseen written examinations Assessed essays Class tests.

    Pre-published class assignments


    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 a change of law or regulatory requirements, industrial action, lack of demand, departure of key personnel, change in government policy, or 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 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.


    If you are thinking of studying at Essex and have questions about the course, please contact Undergraduate Admissions by emailing, or Postgraduate Admissions by emailing

    If you're a current student and have questions about your course or specific modules, please contact your department.

    If you think there might be an error on this page, please contact the Course Records Team by emailing