ÐÏࡱá>þÿ y|þÿÿÿxÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿì¥Á€ ð¿Gbjbjöàöà >k”Š”Š1 ÿÿÿÿÿÿ·IIIIIÿÿÿÿ]]]8•4É$]R=zíí.öööõ<÷<÷<÷<÷<÷<÷<Ì?¢nB°÷<IE ööE E ÷<IIÛ =¥'¥'¥'E jIIõ<¥'E õ<¥'¥'¦80':ÿÿÿÿàùšÂÓÎ]¯ RO9$á<"=0R=s9´C!pCH':':&CIM:”ö0&"¥'Hdáööö÷<÷<q$4öööR=E E E E ÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿCööööööööö : 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. The courses listed below are all compulsory for this degree. PROGRAMME YEAR 1 – 120 Credit Points First Half SessionSecond Half SessionCourse CodeCourse TitleCredit PointsCourse CodeCourse TitleCredit PointsAC 1010Accounting & Accountability15AC 1514Accounting & Entrepreneurship15EC 1006Economics for Business & Society 15MS 1508The Context of Business 15PO 1002 Finance, Risk and Investment15Plus 45 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 2031Management Accounting 215AC 2528Financial Accounting 215FI 2002Business Finance15PO 2507Understanding Statistics15LS 2533Business Law15Plus 45 credit points from courses of choice agreed with Adviser of Studies PROGRAMME YEARS 3 & 4 – 240 Credit Points First Half-SessionSecond Half-SessionCourse CodeCourse TitleCredit pointsCourse CodeCourse TitleCredit pointsAC 3048Management Accounting 315AC 3555Auditing30AC 3049Financial Accounting 315AC 4528Dissertations in Accountancy30AC 4029Financial Accounting Theory30AC 4030Management Accounting Theory30Plus 30 credits of Enhanced Study courses agreed with Adviser of StudiesPlus a further 60 credit points of level 3 and 4 courses in Accountancy* Notesi.* Candidates for single Honours degrees must obtain 30 of those credit points from courses outwith AC coded courses to satisfy Enhanced Study requirements.ii.Honours students must take at least 90 credit points in level 4 courses.iii.Students may only count 240 credit points of level 3 and 4 courses towards their Honours classification.iv.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) 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 2012-2013\Volume 2 - Arts & Social Sciences\Prescriptions\MA in Accountancy (01N40070).doc rsù8 W \ ] ^ _ q r … ‡ ’ “ Ÿ   § ¨ ­ ® ¹ º Æ Ç Ï Ô Õ Ö Ø Ù Û üóîüáÔǼ±§�§�’ˆ’ˆ’}’ˆ’ˆ’ˆ}’ˆ’oaoh=ÌCJOJQJ^JaJh©ÒCJOJQJ^JaJhüÈ5�CJOJQJhž^pOJQJ^Jhž^p5�CJOJQJh=ÓCJOJQJh©ÒCJOJQJh=Ó5�CJOJQJh-Vì5�CJOJQJh=Ó5�CJOJQJ^Jh©Ò5�CJOJQJ^Jh-Vì5�CJOJQJ^J h=Ó5�h=Ó5�OJQJh=Ó 34rsùú7 8 ] ^ _ r ýûýöôïééÜÜzp Æh$Ifakd$$If–l4Ö    Öäý(#D%Ö0    öD%ööÖÿÖÿÖÿÖÿ4Ö laöPþf4 $ Æh$Ifa$ ÆØ à$a$$a$ r † ‡ “   ® º Ç Õ õ}ggQggg$ Æ hÕ ád6ÿ$Ifa$gdüÈ$ Æ hÕ ád6ÿ$Ifa$gdÖe‹wkd‡$$If–l4Ö    Ö0äý+(#GÿÿÿÿÿÿÿÿÿÿÿÿýÿÿÿÿÿÿÿÿÖ0    öD%ööÖÿÿÿÿÿÿÿÿÖÿÿÖÿÿÿÿÿÿÿÿÖÿÿÿÿÿ4Ö laöPþf4ytôIí Æh$IfÕ Ö Þ ú ý  # & úççÑççÑ$ Æ hÕ ád6ÿ$Ifa$gdÖe‹ Æ hÕ ád6ÿ$IfgdÖe‹FfÜÛ Ý ÿ   & ' . / P V W Z [ \ k x y � ‚ ž ¢ ¥ ¦ ¯ ó ô    C \ d ƒ ‹ ’ òäÖäòä̾ä¾äÖäòä°ä̾ä¾äŸÌ•Ì�‚wlbl‚l‚lh=ÓCJOJQJh=Ó5�CJOJQJh-Vì5�CJOJQJhüÈ5�CJOJQJhwUÐOJQJhüÈCJOJQJ h5Zh©ÒCJOJQJ^JaJhH %CJOJQJ^JaJhgµCJOJQJ^JaJh©ÒCJOJQJh=ÌCJOJQJ^JaJh©ÒCJOJQJ^JaJh¶v¡CJOJQJ^JaJ$& ' / >+ Æ hÕ ád6ÿ$IfgdÖe‹Àkdé$$If–lÖ    Öˆäý7Ø +  (#Sÿÿÿÿ¡ ÿÿÿÿSÿÿÿÿÿÿÿÿàÿÿÿÿ ÿÿÿÿ ÿÿÿÿÖ0    öD%ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÿÿÿ4Ö laöPþytôIí/ Q T \ u x ìÖðÖ Æ hÕ ád6ÿ$IfgdH % Æ hÕ ád6ÿ$IfgdÖe‹$ Æ hÕ ád6ÿ$Ifa$gdÖe‹ Æ hÕ ád6ÿ$Ifgdgµx y ‚ ;( Æ hÕ ád6ÿ$IfgdgµÃkd$$If–l4Ö    Öˆäý7Ø +  (#Sÿÿÿÿ¡ ÿÿÿÿSÿÿÿÿÿÿÿÿàÿÿÿÿ ÿÿÿÿ ÿÿÿÿÖ0    öD%ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÿÿÿ4Ö laöPþf4ytôIí‚ Ÿ ¢ £ ¤ ¥ ìÖÃìÖ Æ hÕ ád6ÿ$Ifgdäb$ Æ hÕ ád6ÿ$Ifa$gdÖe‹ Æ hÕ ád6ÿ$IfgdÖe‹¥ ¦ ò ;+$ Æ hÕ á$Ifa$Ãkd-$$If–l4Ö    Öˆäý7Ø +  (#Sÿÿÿÿ¡ ÿÿÿÿSÿÿÿÿàÿÿÿÿ ÿÿÿÿ ÿÿÿÿÖ0    öD%ööÖÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿÖÿÿÿÿÿÿ4Ö laöPþf4ytôIíò ó ô   �‘„„ $ Æh$Ifa$ Æ hÕ ád6ÿakd6$$If–l4Ö    Öäý(#D%Ö0    öD%ööÖÿÖÿÖÿÖÿ4Ö laöPþf4  . 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