Accounting is the method used to produce financial records about a business or organisation. Even if the business is small, the complexities of modern taxation, recording revenue and assessing expenses can make it often necessary to employ an accountant to formulate the financial records. Of course, little is done with a calculator these days – most accountants rely on computer software to meet their needs.

Main Theories

An initial Accountancy course covers the practice and theory of financial accounting, management accounting, taxation and auditing. The curriculum normally includes theories of management and business mathematics. Business law and Economics make up most BA programmes as well. The BA in Accountancy specialises in Accountancy. However there are some bachelor’s programmes in Accountancy that allow for specializations in subjects like Tax Accountancy or Auditing and Forensic Accountancy.

Accountancy has been in a state of flux over the last few decades and few accountants who were trained prior to computerization would probably recognise the range of technique and methods which the modern accountancy student learns on a typical accountancy course.

Graduates may enter the workforce directly or go on to take up postgraduate studies in Accounting and Financial management. There are a variety of further qualifications which can help enhance graduate employability.

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