ÐÏࡱá>þÿ rtþÿÿÿqÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥Á€ ð¿bjbj´V´V >³¦Ö<Ö< ÿÿÿÿÿÿ·v v ¹¹¹¹¹ÿÿÿÿÍÍÍ8,1ÍF8z55.ccc>>>é7ë7ë7ë7ë7ë7ë7À:¢b=´ë7¹ÿ>>ÿÿë7¹¹ccÛ8S#S#S#ÿR¹c¹cé7S#ÿé7S#S#¦Í30Õ5cÿÿÿÿ ÑuŸFêËÍQRý4$Õ780F8!5´>£ð>HÕ5Õ5>¹é5ì>Z˜@S#Ø4 ó>>>ë7ë7“!À>>>F8ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿ>>>>>>>>>>v : DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40070) DESIGNATED DEGREE OF MASTER OF ARTS IN ACCOUNTANCY (01N40089) Students must also comply with the University General Regulations and the Supplementary Regulations for the Degree of Master of Arts. This programme was revalidated for Academic Year 2010/2011. Students admitted to the programme from 2010 onwards will follow the revised curriculum for Programme Years 1 and 2 as outlined below. Information regarding the curriculum for Programme Years 3 and above will be available in subsequent years’ Calendars. The courses listed below are all compulsory for this degree. PROGRAMME YEAR 1 – 120 Credit pointsFirst Half SessionSecond Half SessionCourse CodeCourse TitleCredit pointsCourse CodeCourse TitleCredit pointsAC1009Accounting & Accountability15AC1513Accounting & Entrepreneurship15PO1002Finance, Risk and Investment15MS1507The Context of Business 15EC1006Economics for Business & Society15LS1525**Business Law 1:Commercial Law15Plus 30 Credit points from courses of choice agreed with Adviser of Studies PROGRAMME YEAR 2 – 120 Credit points First Half-SessionSecond Half-SessionCourse CodeCourse TitleCredit pointsCourse CodeCourse TitleCredit pointsAC 2030Business Finance15AC 2526Financial Accounting 215LS 2019**Business Law 2: Organisations15PO 2504Understanding Statistics15AC 2029Management Accounting 215Plus 45 Credit points from courses of choice agreed with Adviser of Studies For Academic Year 2011/2012, students in Programme Years 3 and above will continue to follow the existing curriculum for their year/level, as outlined below. Information regarding the curriculum for future years will be available in subsequent years’ Calendars. PROGRAMME YEARS 3 & 4 – 240 Credit points First Half-SessionSecond Half-SessionCourse CodeCourse TitleCredit pointsCourse CodeCourse TitleCredit pointsAC 3041 Financial Accounting 315AC 3536Auditing30AC 3042Management Accounting 315AC 4527Dissertations in Accountancy30MS 4032Business Research Methods30AC 4026Accounting Theory30Plus a further 30 Credit points of level 4 courses in Accountancy within 90 Credit points of level 3 and 4 AC courses. PLEASE SEE OVER ( Notesi.*With the permission of the Head of the Business School candidates may obtain not more than 60 of these Credit points from outwith Accountancy.ii.** LS1517 and LS2019 may be excluded, if the student does not seek accreditation of the programme by accountancy professional bodies.iii.Designated Degree (1) A minimum of 360 Credit points including at least 90 credit points of Level 3 AC courses and Credit Points from the compulsory courses listed for programme years 1, 2 and 3. (2) Not more than two attempts at any degree assessment in those courses prescribed by the degree programme shall be permitted for the purposes of satisfying (1) above. (3) On the recommendation of the Examiners, the Designated Degree of MA in Accountancy may be awarded with Distinction. This information, whilst correct at the time of going to press, is subject to alteration without notice. Choice of courses may be restricted by degree regulations or timetabling, and are subject to approval by your Adviser(s) of Studies.     PAGE  PAGE  The ºÚÁÏÍø operates a flexible modular degree structure and details of all the degree programmes available can be accessed through the University web pages at: http://www.abdn.ac.uk/registry/calendar Descriptions of all courses can be found in the Catalogue of Courses or on the University web pages at: http://www.abdn.ac.uk/registry/courses FILENAME \p S:\Academic Services\Calendar 2011-2012\Volume 2 - Arts\2011-12 prescriptions\Business\MA in Accountancy (01N40070).doc rsùú¡ ¢ ¥ « ã ù 6 7 u ™ › ­ ® Á Ã Î Ï Û Ü é ê õ ö      ` a � ž « ¬ ± üóîüÛÍÛÍÛÍÛÉü¼±§�§�’ˆ’ˆ’ˆ’ˆ’ˆ’ˆ’z§zlz§zhH %CJOJQJ^JaJh©ÒCJOJQJ^JaJhž^pOJQJ^Jhž^p5�CJOJQJh=ÓCJOJQJh©ÒCJOJQJh=Ó5�CJOJQJh©Ò5�CJOJQJ^JhwUÐhwUÐCJOJQJ^JaJ$h¾¸hwUÐCJOJPJQJ^JaJ h=Ó5�h=Ó5�OJQJh=Ó'34rsùú6 7 t u š › ýûýöôïßÙÙÙÌjakd$$If–l4Ö    Öäý(#D%Ö0    öD%ööÖÿÖÿÖÿÖÿ4Ö laöPþf4 $ Æh$Ifa$ ÆØ à$„Èý„Éý]„Èý^„Éýa$gdwUÐ$a$$a$ › ® Â Ã Ï Ü ê ö    õõ€jjjjjjeFfÖ$ Æ hÕ ád6ÿ$Ifa$gdÖe‹tkd‡$$If–l4Ö    Ö0äý�(#¹ÿÿÿÿÿÿÿÿÿÿÿÿ‹ÿÿÿÿÿÿÿÿÖ0    öD%ööÖÿÿÿÿÿÿÿÿÖÿÿÖÿÿÿÿÿÿÿÿÖÿÿÿÿÿ4Ö laöPþf4 Æh$If   5 8 ? ] ` ììÖììÖ$ Æ hÕ ád6ÿ$Ifa$gdÖe‹ Æ hÕ ád6ÿ$IfgdÖe‹` a h … >++ Æ hÕ ád6ÿ$IfgdÖe‹Àkdã$$If–lÖ    Öˆäý7Ø �  (#Sÿÿÿÿ¡ ÿÿÿÿÅÿÿÿÿÿÿÿÿnÿÿÿÿ ÿÿÿÿ ÿÿÿÿÖ0    öD%ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÿÿÿ4Ö laöPþyt©Ò… ˆ � ¨ « éÖÃé Æ hÕ ád6ÿ$IfgdH % Æ hÕ ád6ÿ$IfgdÖe‹$ Æ hÕ ád6ÿ$Ifa$gdÖe‹« ¬ ³ Ô ;(( Æ hÕ ád6ÿ$IfgdÖe‹Ãkd$$If–l4Ö    Öˆäý7Ø �  (#Sÿÿÿÿ¡ ÿÿÿÿÅÿÿÿÿÿÿÿÿnÿÿÿÿ ÿÿÿÿ ÿÿÿÿÖ0    öD%ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÿÿÿ4Ö laöPþf4yt©Ò± ² × Ý à î ï   O P w Ÿ î ó õ ö    ) - òäÖÅ´£Å™�™‡|r|eXeMeE=Erh DˆOJQJh=ÓOJQJhäbh=ÓOJQJhäbhäbCJOJQJhäbh=ÓCJOJQJh=ÓCJOJQJh=Ó5�CJOJQJhwUÐOJQJhäQ÷CJOJQJh©ÒCJOJQJ h5ZhäQ÷CJOJQJ^JaJ h5ZhÄ>ìCJOJQJ^JaJ h5Zh©ÒCJOJQJ^JaJhäbCJOJQJ^JaJh©ÒCJOJQJ^JaJh�WÍCJOJQJ^JaJÔ × à þ  éÖÃé Æ hÕ ád6ÿ$IfgdÖe‹ Æ hÕ ád6ÿ$Ifgdäb$ Æ hÕ ád6ÿ$Ifa$gdÖe‹  N ;+$ Æ hÕ á$Ifa$Ãkd'$$If–l4Ö    Öˆäý7Ø �  (#Sÿÿÿÿ¡ ÿÿÿÿÅÿÿÿÿnÿÿÿÿ ÿÿÿÿ ÿÿÿÿÖ0    öD%ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö laöPþf4yt©ÒN O P u v �‘„„ $ Æh$Ifa$ Æ hÕ ád6ÿakd0$$If–l4Ö    Öäý(#D%Ö0    öD%ööÖÿÖÿÖÿÖÿ4Ö laöPþf4v w Š ž �““ Æh$Ifakd·$$If–l4Ö    Öäý)#E%Ö0    öE%ööÖÿÖÿÖÿÖÿ4Ö laöPþf4ž Ÿ « ¸ Æ Ò ß í î ö  Š}}}}}}xk^  Æ hÕ á$If Æ hÕ á$IfFf� $ Æh$Ifa$tkd> $$If–l4Ö    Ö0äýà)#üÿÿÿÿÿÿÿÿÿÿÿÿIÿÿÿÿÿÿÿÿÖ0    öE%ööÖÿÿÿÿÿÿÿÿÖÿÿÖÿÿÿÿÿÿÿÿÖÿÿÿÿÿ4Ö laöPþf4   ) , ïââï  Æ hÕ á$If$ Æ hÕ á$Ifa$, - 7 U >1! 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