Undergraduate 

Accountancy & Finance BAcc

Accountancy is the process by which financial information about a business is recorded, classified, summarised, interpreted and communicated.

A major benefit is our use of guest speakers. These professionals will offer you the opportunity to discuss issues and learn from their experience. This is possible due to the high reputation our degree enjoys among the accountancy profession.

Adam Smith Business School is triple accredited

Triple-crown accreditation signals the Adam Smith Business School meets the highest global standards in education and research. This recognition validates the quality of education provided and enhances graduates’ employability, placing us in the top league of international business schools.

  • September start
  • Session dates
  • Accountancy BAcc: N400 4 year degree
  • Accountancy with Finance BAcc: N4N3 4 year degree
  • Accountancy with International Accounting BAcc: N401 4 year degree
  • Accountancy with Languages BAcc: N4T9 4 year degree

Programme structure

Year 1

The BAcc will provide a flavour of the profession you hope to work in after graduation. You will be introduced to the theory and practice of financial accounting, management accounting and finance. You will learn about the processes of accounting and the structure and development of accounting statements, budgeting and management control within organisations, as well as the nature of the financial markets. You will also study economics and management.

Year 2

You will concentrate on the regulatory framework of accounting practice, standard setting, the use of cost information and the provision of information for decision making and the operation of the financial markets. You will also study business law, taxation and statistics.

Years 3 and 4

You will study advanced financial accounting and audit. You will also complete a dissertation, an extended piece of personal research on a topic of your own choice guided by a member of academic staff.

Course details

Year 1

BAcc students will also study:

Joint BAcc/Economics students will study:

in place of Introductory Economics 

Year 2

BAcc students will also study 

Years 3 and 4

Level 1 courses (non-BAcc)

These courses are available to students enrolled on degrees other than Accountancy and Finance.  They are most often taken by second year students as a third subject.


Programme alteration or discontinuation
The University of Glasgow endeavours to run all programmes as advertised. In exceptional circumstances, however, the University may withdraw or alter a programme. For more information, please see: Student contract.

Our international links

There are opportunities for you to go abroad for up to a year as part of your undergraduate studies. 

Studying abroad offers a unique and enriching educational experience. It involves pursuing higher education in a foreign country, immersing oneself in a new culture, language, and academic environment. This opportunity allows students to broaden their horizons, gain a global perspective, and develop a deeper understanding of the world. It fosters personal growth, independence, and cultural sensitivity while providing a platform for lifelong international connections. Overall, studying abroad at the university level is a transformative journey that combines academic rigor with personal and cultural enrichment.

We currently have links with partners across Europe, the United States, Canada, South America, Australia, New Zealand, Hong Kong and Singapore. Courses taken overseas through our exchange programmes form part of your degree. There are no additional tuition fees and you receive support and recognition for your time abroad through the programme.

Accountancy with Languages

If you study Accountancy with Languages you will be required to study abroad in your chosen language as part of the programme. We can provide specialist language courses if you need support.

Entry requirements

for entry in 2025

You should refer to the entry requirements for both subjects and the degree award when applying for a joint honours degree programme. The higher entry requirement (where applicable) and additional requirements must be met for both subjects.

Summary entry requirements for Accountancy & Finance

SQA Higher entry requirements

  • ABBB is the minimum requirement from S5 to be reviewed for an S6 offer
  • Offers are not guaranteed to applicants who meet the minimum from S5
  • Typically offers will be made at AAAAAB by end of S6. B at Advanced Higher is equivalent to A at Higher
  • Additional requirements: Higher Mathematics and English at AA. (BB may be considered).

SQA Higher adjusted entry requirements* (by end of S5 or S6)

  • MD20: ABBBB (also other target groups*)
  • MD40: AAABB (ABB S5 minimum for consideration)*
  • Additional requirements: Higher Mathematics and English. Successful completion of Top-Up or one of our Summer Schools.

* See Access Glasgow for eligibility.

A-level standard entry requirements

  • AAA – ABB
  • Additional Requirements: A-level Mathematics and either GCSE English Language at Grade B/5 or GCSE English Literature at Grade B/5.

IB standard entry requirements

  • 36 (6,6,5)
  • Additional requirements: HL Mathematics (Analysis & Approaches) and SL English 5.

Admissions guidance

English language

For applicants whose first language is not English, the University sets a minimum English Language proficiency level.

English language requirements

International English Language Testing System (IELTS) Academic and Academic Online (not General Training)

  • 6.5 with no subtests under 6.0
  • IELTS One Skill Retake Accepted
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.

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Common equivalent English language qualifications for entry to this programme

TOEFL (ibt, mybest or athome)

  • 90 overall with Reading 20; Listening 19; Speaking 19; Writing 21
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements, this includes TOEFL mybest.

Pearsons PTE Academic

  • 59 with minimum 59 in all subtests
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.

Cambridge Proficiency in English (CPE) and Cambridge Advanced English (CAE)

  • 176 overall, no subtest less than 169
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.

Oxford English Test

  • 7 overall with no subtest less than 6
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.

LanguageCert Academic SELT

  • 70 overall with no subtest less than 60
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.

Password Skills Plus

  • 6.5 overall with no subtest less than 6.0
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.

Trinity College Tests

  • Integrated Skills in English II & III & IV: ISEII Distinction with Distinction in all sub-tests
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.

University of Glasgow Pre-sessional courses

  • Tests are accepted for 2 years following date of successful completion.

School Qualifications

  • IGCSE English First Language, grade C
  • IGCSE English Second Language, grade A
  • A Level English, grade C
  • International Baccalaureate English A SL5 or HL5
  • International Baccalaureate English B SL6 or HL5
  • SQA National 5 English or ESOL, grade B
  • SQA Higher English or ESOL, grade C

International School Qualifications

  • Brunei: O-Level English Language 1120 grade B and above
  • Denmark: Studentereksamen English at 7
  • European Baccalaureate: English as Language 1 pass, if taken as Language 2 grade 7, if taken as Language 3 grade 7.5
  • Finland: Ylioppilastutkinto / studentexamen English grade C or 4
  • France: International Option Baccalaureate (OIB) / Baccalauréat Français International (BFI) grade 12
  • Gambia, Ghana, Liberia, Nigeria, Sierra Leone: West African Examination Council (WAEC) / Senior Secondary School Certificate English grade C6
  • Germany: German Abitur English Grade 11
  • Hong Kong: Hong Kong Diploma of Secondary Education, English Language grade 4
  • India: Central Board of Secondary Education (CBSE) / All India School Certificate (ISC) English at 80%
  • Kenya: Kenya Certificate of Secondary Education (KCSE) English grade B
  • Netherlands: Voorbereidend Wetenschappelijk Onderwijs (VWO) grade 7
  • Norway: Vitnemal English grade 4 or above
  • Singapore: Cambridge International O Level English Language (1128 Singapore only) at Grace C; Singapore Integrated Programme Secondary 4 English Language at grade B
  • South Africa: National Senior Certificate (NSC) / Independent Exam Board (IEB) Grade 4 (English as Home Language) OR Grade 4 (English as First Additional Language)
  • Sweden: Avgangsbetyg / Fullständigt Slutbetyg fran Gymnasieskolan English grade VG
  • Zimbabwe: Zimbabwe General Certificate of Education at English at Ordinary Level grade C

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Alternatives to English Language qualification

  • Degree from majority-English speaking country (as defined by the UKVI including Canada if taught in English)
    • students must have studied for a minimum of 2 years at Undergraduate level, or 9 months at Master's level, and must have completed their degree in that majority-English speaking country within the last 6 years.
  • Undergraduate 2+2 degrees from majority-English speaking country (as defined by the UKVI including Canada if taught in English)
    • students must have completed their final two years study in that majority-English speaking country within the last 6 years.

For international students, the Home Office has confirmed that the University can choose to use these tests to make its own assessment of English language ability for visa applications to degree level programmes. The University is also able to accept UKVI approved Secure English Language Tests (SELT) but we do not require a specific UKVI SELT for degree level programmes. We therefore still accept any of the English tests listed for admission to this programme.

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Pre-sessional courses

We would strongly encourage you to consider the pre-sessional courses at the University of Glasgow's English for Academic Study (EAS) Unit. Our Pre-sessional courses are the best way to bring your English up to entry level for University study. Our courses give you:

  • direct entry to your University programme for successful students (no need to take IELTS)
  • essential academic skills to help you study effectively at University
  • flexible entry dates so you can join the right course for your level.

For more detail on our pre-sessional courses please see:

We can also consider the pre-sessional courses accredited by the below BALEAP approved institutions to meet the language requirements for admission to our postgraduate taught degrees:

  • Heriot Watt
  • Kingston Upon Thames
  • Middlesex University
  • Manchester University
  • Reading University
  • Edinburgh University
  • St Andrews University
  • UCL
  • Durham

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FAQs

What do I do if...

my language qualifications are below the requirements?

The University's School of Modern Languages and Cultures offers a range of Pre-sessional courses to bring you up to entry level. The course is accredited by BALEAP, the UK professional association for academic English teaching.

my language qualifications are not listed here?

Please contact External Relations

If you require a Tier 4 student visa, your qualification must be one of the secure English language tests accepted by UK Border Agency:


Visa requirements and proof of English language level

It is a visa requirement to provide information on your level of English based on an internationally recognised and secure English language test. All test reports must be no more than 2 years old. A list of these can be found on the UK Border Agency website. If you have never taken one of these tests before, you can get an initial idea of your level by using the Common European Framework self-assessment grid which gives you a level for each skill (e.g. listening B1/writing B2 etc.) However, please note that this is not a secure English language test and it is not sufficient evidence of your level of English for visa requirements.

Further information about English language: School of Modern Languages & Cultures: English for Academic Study


Career prospects

The BAcc provides many career opportunities besides the accounting profession itself. The study of accountancy and finance is a firm foundation on which to base careers in business management and the financial services sector. The analytical and communication skills that are essential to accounting and finance are also recognised as important attributes for careers in many other areas.

Our recent graduates have been employed by:

  • PwC
  • KPMG
  • Grant Thornton
  • Alexander Sloan
  • Cigna
  • Deloitte
  • Royal Bank of Scotland
  • Credit Suisse
  • EY
  • Morgan Stanley.

Accreditation

The Adam Smith Business School has specialised international accreditation from the Association to Advance Collegiate Schools of Business (AACSB). Our teaching provision is accredited by the Association of Business Schools and the Association of MBAs (AMBA). We have also been awarded accreditation under the European Quality Improvement System (EQUIS), operated by the European Foundation for Management Development (EFMD). The triple-crown accreditation puts us in the top league of international business schools.

The programme is recognised by all the main professional accounting bodies through accreditation status. Success in this degree can afford significant exemptions for an accredited degree from the Institute of Chartered Accountants of Scotland (ICAS), the Institute of Chartered Accountants in England & Wales (ICAEW), the Association of Chartered Certified Accountants (ACCA), the Chartered Institute of Management Accountants (CIMA) and the Chartered Institute of Public Finance & Accountancy (CIPFA).

Degrees and UCAS codes

When applying you will need to know the UCAS code for the subject or subject-combination that you wish to apply to:

BAcc

Accountancy: N400 (4 years)
Accountancy with Finance: N4N3 (4 years)
Accountancy with International Accounting: N401 (4 years)
Accountancy with Languages: N4T9 (4 years)
Accountancy/Economics: LN14 (4 years)

Fees and funding

Tuition fees

How and when you pay tuition fees depends on where you’re from: see Tuition fees for details.

Scholarships

The University is committed to supporting students and rewarding academic excellence. That's why we've invested more than £1m in additional scholarship funding in recent years.

ICAS Foundation Scholarships

The ICAS Foundation supports academically talented young people from less advantaged backgrounds by helping them take their first steps into a professional career in accountancy or finance. Students benefit from a range of support including bursary funding, mentoring assistance and help to access internships. See student story from one of our graduates who was successful on the ICAS programme.

Fintest Rising Star Scholarship 2024

The Fintest Rising Star Scholarship is dedicated to supporting ambitious undergraduate students who aspire to make significant contributions to the financial industry.

£1,000 to be used towards tuition, books, or other educational expenses

World Changers Global Excellence Scholarship

The University of Glasgow has a number of World Changers Global Excellence Scholarships available to new International and EU students for 2025 entry. The scholarship is awarded as a tuition fee discount of £7,000 per year of study and is subject to satisfactory progress for consecutive years of study.  

World Changers Glasgow Scholarship UG (EU)

The University of Glasgow continues to be committed to ensuring a strong relationship with our existing and future EU students, and supporting EU talent to make their home at the University of Glasgow. 

We appreciate the challenging financial implications that have arisen for our European applicants, and are therefore delighted to offer the World Changers Glasgow Scholarship UG (EU) to new incoming EU students starting an undergraduate programme for Academic Session 2025-26. The scholarship is awarded as a tuition fee discount of £5,000 for every year of study and is subject to satisfactory progress for consecutive years of study. This discount cannot be combined with another University scholarship.

Applicants that completed a Study Abroad year, Exchange programme or International Summer School at the University of Glasgow and therefore eligible for the Alumni discount could be granted the EU Welcome Award as well.

World Changers RUK Excellence Scholarship

The RUK Excellence Scholarship of £1,000 for each year of study will be awarded to first degree new entrants who have attained academic excellence in one sitting at A Level.

World Changers RUK Access Bursary

The bursary supports talented students who may not be able to take their place at University for reasons of financial hardship. It is available to new entrant full-time, undergraduate students of the University of Glasgow who are fully registered for the up coming academic session, ordinarily domiciled in England, Wales or Northern Ireland and paying annual tuition fees of £9,250 per annum.

Republic of Ireland (RoI) Excellence Scholarship

The RoI Excellence Scholarship of £1,000 for each year of study will be awarded to first degree entrants who have attained at Irish Higher grades H1, H1, H1, H2, H2 from the Irish Leaving Certificate for 2023 entry. Dentistry, Medicine and Veterinary Medicine applicants are not eligible for this award.

Payments

  • The RoI Excellence Scholarship will be processed as a cash payment.
  • The RoI Excellence Scholarship will be paid in 2 instalments.
  • The first payment will be in October and the second payment will be in February.

These payments will be credited to the UK bank account held on your MyCampus profile; therefore, it is vital that this is up to date at the start of the session. By submitting your bank details on the MyCampus system, you are confirming that you agree with the terms and conditions of the award.

Please see here for further information and eligibility criteria for 2024 entry.

James McCune Smith Undergraduate Scholarship

The University of Glasgow has up to 30 undergraduate scholarships available for students of African/African-Caribbean backgrounds. The scholarship supports students who could face financial difficulties taking up their place to study at the university. The value of the scholarship is £2,000, paid in instalments for year one of undergraduate study. The scholarship is open to new applicants to the university for 2025 entry. Current students who have previously been in receipt of the award may reapply, however, preference will be given to applicants entering their first year of study.

Care Experienced and Estranged Student Bursary

The University of Glasgow is offering five bursaries specifically for Care Experienced and Estranged Students. These bursaries aim to support students who have been in care or are living independently due to family estrangement. Definitions of these terms are provided below, and further details are available here.

Care Experienced
"Care-experienced" refers to anyone who has ever been in care, regardless of the duration. This includes individuals who have been in the care of a local authority at any stage, whether through residential care, foster care, kinship care, or under a supervision requirement at home. This category also includes those who have been adopted from care.

Estranged
Estranged students are young people studying independently without family support due to a breakdown in family relationships. These students often have limited or no contact with their families, and any contact that does occur is usually infrequent or strained. Causes of estrangement may include emotional or physical abuse, conflicting family expectations, personality clashes, or differing values.

Each bursary is typically valued at £1,500 per year for each consecutive year of the degree programme.

 

Beaconhouse Schools

The University of Glasgow offer a 15% discount on the first year of tuition fee to students from Beaconhouse Schools and who enrol on an undergraduate programme at the University of Glasgow. The discount does not apply to Veterinary Medicine, Medicine and Dentistry programmes.

Undergraduate Talent Scholarships

The University of Glasgow is awarding c.50 undergraduate Talent Scholarships to support students who could face financial difficulties in taking up their place to study at the University for 2025 entry. The value of each scholarship is typically £1,500 p.a. for each year of the degree programme, subject to satisfactory progress. Talent Scholarships are available to students entering any of the University's Colleges.

Dental School students are eligible for a Talent Scholarship in their first year of study only. They are eligible for the NHS Dental Student Support Grant in the following years.

Republic of Ireland (RoI) Access Bursary

Glasgow has a long and proud tradition of providing financial support to talented students who, for reasons of financial hardship, might not be able to take a place at university. Our RoI Access Bursary is part of our commitment to continue to attract and support students from a diverse range of backgrounds. 

Payments of the RoI Access Bursary will be detailed in your Award Letter.

  • The RoI Access Bursary will be awarded as a cash payment.
  • The RoI Access Bursary will be paid in 10 instalments from October until July; this award is based on household income
  • The RoI Access Bursary will only be awarded in years where tuition fees of £9,250 apply 

Please see here for up to date information and criteria for 2024 entry. 

Cowrie Foundation Scholarship

The University of Glasgow and The Cowrie Scholarship Foundation (CSF) will offer a scholarship to support Black African and Caribbean heritage applicants from socio-economically challenged backgrounds.  Applicants must be ordinarily resident in the UK and commencing an undergraduate study programme. 

The Cowrie Scholarship Foundation wants to fund 100 Black British students through UK universities in the next decade. More information on the Foundation can be found here.

Sanctuary Scholarships

The University of Glasgow is offering up to 30 Sanctuary Scholarships for applicants to the University, who have been forced to travel to the UK for humanitarian reasons and are facing challenges in progressing onto Higher Education. The scholarship is open to prospective undergraduate and postgraduate taught students at the University of Glasgow applying for entry in September 2025/26. Please note that you must have applied to the University before submitting an application for this scholarship.

The scholarship will meet the cost of tuition fees for the duration of your programme, for applicants who are unable to access mainstream funding through Student Awards Agency Scotland (SAAS) or Student Finance. The Sanctuary Scholarship also provides a £5,000 per year stipend, to assist with study costs. In addition, if the eligibility criteria for university accommodation is met, this will also be provided for the duration of your degree, if required. For more information on the accommodation criteria, please see the Accommodation Services section on the website.

Undergraduate students with refugee status (or equivalent) and access to funding, are eligible to apply for the scholarship and would receive the £5,000 stipend towards study costs only, if successful.

Postgraduate Taught Masters students with refugee status (or equivalent) and access to funding, are eligible to apply for the scholarship and would receive the £5,000 stipend towards study costs and a partial tuition fee waiver, to cover any shortfall not met by your Postgraduate Masters tuition fee loan.

The Dima Alhaj Scholarship

The Dima Alhaj Scholarship was set up in 2024 in memory of a University of Glasgow alumna.  After graduating, Dima worked in Gaza with the World Health Organization as a patient administrator at the limb reconstruction centre, as part of the trauma and emergency team and was tragically killed in Gaza in November 2023.  The Scholarship is open to a Palestinian National who is living in or has been forced to leave the State of Palestine due to humanitarian reasons. The chosen applicant may be domiciled in any country but must be a Palestinian National.  The scholarship is open to prospective undergraduate and postgraduate taught applicants to the University of Glasgow applying for entry in September 2025/26.

The Clan Gregor Society Prize

The Clan Gregor Society is offering an award to new entrants to the University of Glasgow who descend from Clan Gregor. Prospective students will be asked to submit an application highlighting areas of consideration such as academic excellence and financial need. The award is open to both Undergraduate and Postgraduate applicants for 2024 entry.

The scholarships above are specific to this programme. For more funding opportunities search the scholarships database

How to apply

Full-time students must apply through the Universities & Colleges Admissions Service (UCAS). 

SQA applicants who are eligible for our Widening Participation programmes are encouraged to participate in one or more of these programmes, including Summer School, to support your application and the transition to higher education.

International students to Arts, Engineering, Law, Nursing, Science, and Social Sciences can also apply using The Common Application: however, if applying to more than one UK university, we recommend using UCAS. Applications to Dentistry, Education, Medicine, and Veterinary Medicine must be made through UCAS.

Application deadlines

  • 15 October: if including Dentistry, Medicine, Veterinary Medicine or also applying to Oxford or Cambridge
  • 29 January: all other UK applicants (unless otherwise stated on the UCAS website)
  • 30 June: international students.

We do not usually accept any applications after these deadlines.

It's your responsibility to ensure the accuracy of your application before submission. Requests to correct application content, change degree programme or change college of entry, will not be accepted after these deadlines. This policy is in place to ensure fairness and consistency to all applicants, and no exceptions will be made.

Apply via UCAS

More information about this programme

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UK top 10

Times & Sunday Times Good University Guide [Accounting & Finance]