2018-19
Degree of Bachelor of Accountancy
RESOLUTION
The Degree of Bachelor of Accountancy is governed by Resolutions of the University Court which came into effect on 1 September 2008. The provisions of Resolution No. 582 supporting the Generic Undergraduate Regulations are set out with those regulations. The provisions of Resolution No. 599 are as follows:
1. The Degree of Bachelor of Accountancy (BAcc) may be awarded by the Senate of the University of Glasgow in the College of Social Sciences (the College) as an Ordinary Degree and as a Degree with Honours, in such designations as may be prescribed by Regulations.
2. The award of the Degree shall be governed by Resolution No. 582 - “Generic Regulations for the award of Degrees gained by the successful completion of Undergraduate Programmes”, which came into effect on and from 1 September 2008 together with such Supplementary Regulations as are contained in this Resolution No. 599 - “Degree of Bachelor of Accountancy”. The Supplementary Regulations are set out in the Schedule of Regulations attached to this Resolution.
3. The early exit awards of Diploma of Higher Education and Certificate of Higher Education shall be governed by the Generic Undergraduate Regulations.
REGULATIONS
1. Recognition of Prior Learning
Generic Undergraduate Regulation §4 applies. Credits to a maximum of 120, or exceptionally above that, as deemed appropriate by the College, may count as part of the overall requirements of a minimum graduating curriculum for the Bachelor of Accountancy degree.
2. Maximum Period of Study
The period of study for the Degree with Honours shall normally extend over no more than five academic sessions of full-time study or, where the curriculum consists of, or includes, a period or periods of part-time study, no more than eight academic sessions.
3. Progress
Generic Undergraduate Regulations §10 and §11 apply with the following additional requirements:
3.1 Full-time Candidates
a) To progress a candidate must meet the following requirements after attending for the number of sessions specified in the first column:
| Credits required | Additional requirements | |
| One | 80 credits | Including at least two courses from Finance 1, Financial Accounting 1 and Management Accounting 1 at grade D or better. |
| Two | 160 credits | Including Finance 1, Financial Accounting 1, Management Accounting 1 and at least two courses from Finance 2, Financial Accounting 2 and Management Accounting 2 at grade D or better. |
| Three | 240 credits | Including all level 1 and level 2 courses (with the exception of Taxation) at grade D or better. |
b) A candidate will normally be required to discontinue studies for the Degree unless they have obtained grade D or better in at least 60 credits in the first session, at least 90 credits in each subsequent session of attendance and has obtained grade D or better in Finance 1, Financial Accounting 1 and Management Accounting 1 before the end of their second session of study and Finance 2, Financial Accounting 2 and Management Accounting 2 before the end of their third session of study.
3.2 Part-time Candidates
a) To progress a candidate must meet the following requirements after attending for the number of sessions specified in the first column:
| Credits required | Additional requirements | |
| One | 40 credits | Including at least one course from Finance 1, Financial Accounting 1 and Management Accounting 1 at grade D or better. |
| Two | 90 credits | Including at least two courses from Finance 1, Financial Accounting 1 and Management Accounting 1 at grade D or better. |
| Three | 140 credits | Including Finance 1, Financial Accounting 1, Management Accounting 1 and at least one course from Finance 2, Financial Accounting 2 and Management Accounting 2 at grade D or better. |
| Four | 190 credits | Including Finance 1, Financial Accounting 1, Management Accounting 1 and at least two courses from Finance 2, Financial Accounting 2 and Management Accounting 2 at grade D or better. |
| Five | 240 credits | Including all level 1 and level 2 courses (with the exception of Taxation) at grade D or better. |
b) A candidate will normally be required to discontinue studies for the Degree unless they have obtained grade D or better in at least 30 credits in the first session, at least 40 credits in each subsequent session of attendance and has obtained grade D or better in Finance 1, Financial Accounting 1 and Management Accounting 1 before the end of their third session of study and Finance 2, Financial Accounting 2 and Management Accounting 2 before the end of their fifth session of study.
4. Courses Available to Candidates
Recognised Qualifying Courses
4.1 Qualifying and compulsory courses are listed in the programme specifications for the relevant programmes.
4.2 Prescribed groups of qualifying courses may be recognised as leading to a degree with a specific designation. These are as specified in the programme specification for the relevant programme.
5. Programme Requirements for the Award of the Degree
5.1 Ordinary Degree
Generic Undergraduate Regulation §14 for the award of an ordinary/designated degree applies with the following additional requirements:
a) All level 1 and 2 courses must be obtained at grade D3 or better.
b) In order to obtain grade D3 or better for any course except the general subjects, a candidate must achieve a grade of E2 or better in the final degree examination for that course.
5.2 Honours Degree
Generic Undergraduate Regulation §16 for the award of an Honours degree applies with the following additional requirements:
a) All level 1 and 2 courses must be obtained at grade D3 or better.
b) In order to obtain grade D3 or better for any course except the general subjects, a candidate must achieve a grade of E2 or better in the final degree examination for that course.
c) At least 180 credits shall be at level 3/4.
6. Other Information on Awards
6.1 Year Abroad
The Head of School (or their nominee) may approve a course of study for the duration of one year or one term/semester at a recognised institution outside the United Kingdom. Such a course of study shall attract a maximum of 120 credits for the full year and a maximum of 60 credits for the one term/semester duration. The Head of School, in consultation with the Senior Adviser of Studies, shall determine which courses shall be undertaken outside the United Kingdom, and in the case of a Socrates exchange scheme ensure compliance with the European Credit Transfer System (ECTS).
7. List of Programmes
The following programmes are available:
Bachelor of Accountancy
Bachelor of Accountancy with Finance
Bachelor of Accountancy with Languages
Bachelor of Accountancy with International Accounting
Joint Honours in Accountancy and Economics