Ensures that students have a sound understanding of the techniques of double entry accounting and can apply its principles in recording transactions, straightforward adjustments to financial records and preparing non-complex financial statements.

Ensures that students understand the assurance process and fundamental principles of ethics, and are able to contribute to the assessment of internal controls and gathering of evidence on assurance work.

Enables students to prepare essential financial information for the management of a business.

Provides students with an understanding of the principles of business law.

Provides students with an understanding of the fundamentals of sustainability and ethics and how they are relevant to the work of the professional accountant.

Enables students to understand the general objectives of taxation and to calculate income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, VAT and stamp taxes in straightforward scenarios.