BSc Accounting and Business – The Flying Start Degree Programme

Compulsory modules

Assurance and Risk Fundamentals

For those planning a career in accounting, this module offers a practical and commercial focus. You'll gain an understanding of the assurance process and fundamental principles of ethics. You'll also learn how to contribute to the assessment of internal controls and gathering of evidence on assurance work.

Business Insight and Performance

Explore the techniques, principles and underlying concepts relating to the analysis of management accounting information - including the examination of costs, revenues and profits. You'll gain experience of the approaches used in today’s businesses and understand how they fit together to provide an overview of a business’ performance.

Business in Practice: Data Analytics

Explore key concepts in data analytics, as well as visualisation techniques for qualitatively summarising data. You’ll form a working knowledge of the methods and assumptions for using statistical methods given certain parameters. You’ll also acquire key knowledge and skills in accessing, storing and handling multivariate data, analysing and visualising data, and creating regression models.

Fundamentals of Business and Sustainability

Explore the fundamentals of sustainability, ethics, and international business strategy, with a focus on their relevance to the professional accountant's role. You'll study key business concepts, theories, and models within the context of sustainability and ethical frameworks. 

Accounting Fundamentals

Develop a sound understanding of the techniques of double-entry bookkeeping, and learn how to apply its principles in recording accounting transactions, adjusting financial records, and preparing non-complex financial statements.

Law and Business

Gain an understanding of the principles of English law that are relevant in a commercial context, and particularly those relevant to accountancy qualifications. The content of this module aligns with the requirements for professional accreditation.

These are the modules that we currently offer for 2025/26 entry. They may be subject to change as we regularly review our module offerings to ensure they’re informed by the latest research and teaching methods.

Please note that the University cannot guarantee that all optional modules will be available to all students who may wish to take them.

You can also register your details with us to receive information about your course of interest and study and life at the University of Reading.

Compulsory modules

Applied Critical Thinking, Leadership and Communication Skills

You'll combine the technical knowledge you've gained in Year 1 with professional development skills. You'll be tested on your practical accounting skills, critical thinking and application of theoretical knowledge through a real-world case study. 

Assurance, Risk and Reporting

You'll be introduced to various International Financial Reporting Standards (IFRS), and International Standards on Auditing (ISAs), which you'll learn to understand, explain and apply. You'll gain the skills to assess risks and audit procedures, explain accounting concepts and to prepare single entity financial statements.  

Business and Digital Strategy

Gain an understanding of business strategy, with particular emphasis on how an organisation's activities relate to the strategic, competitive and environmental contexts in which they operate. Develop the ability to analyse an organisation and its environment, examine its performance from both a financial and a non-financial perspective, and evaluate the likely consequences of its strategic choices, including implications for ethics and sustainability.

Tax Fundamentals

Explore the main areas of UK taxes, including income tax, capital gains tax, inheritance tax, corporation tax, national insurance, VAT and stamp taxes. You'll study the general objectives of taxation and how to calculate tax in a wide range of scenarios. You'll also consider the regulatory and ethical frameworks surrounding tax work carried out in the UK. 

Accounting Work Placement 1

Develop personal and professional skills with an accounting work placement. Put the theory that you've learnt in the classroom into practice and gain technical work experience approved by the ICAEW (Institute of Chartered Accountants in England and Wales).

These are the modules that we currently offer for 2025/26 entry. They may be subject to change as we regularly review our module offerings to ensure they're informed by the latest research and teaching methods.

Please note that the University cannot guarantee that all optional modules will be available to all students who may wish to take them.

You can also register your details with us to receive information about your course of interest and study and life at the University of Reading.

Compulsory modules

Corporate Reporting, Data and Assurance

Explore some of the more advanced International Financial Reporting Standards (IFRS), including leases, foreign exchange, and financial instruments. You'll learn how to prepare single entity and consolidated financial statements, including accounting for associates and joint ventures, and the disposal of subsidiaries. You'll be equipped to understand and advise on professional and ethical issues relevant to corporate reporting, data and assurance. 

Corporate Financial Strategy

Focus on the key factors considered in corporate financial management decision making, in terms of working capital management, sources of long-term finance, dividend policies and risk management. Develop the knowledge to understand and evaluate the financial decisions made by a variety of stakeholders. 

Tax Compliance and Planning

Study more advanced aspects of the UK tax system and gain practical knowledge for running a business. By the end of the module, you'll be able to apply technical knowledge and professional judgement to identify, explain and evaluate alternative tax treatments, to resolve issues that arise in the preparation of tax computations, and to advise on tax-efficient strategies for businesses and individuals.

Accounting Work Placement 2

Develop personal and professional skills with an accounting work placement. Put the theory that you've learnt in the classroom into practice and gain technical work experience approved by the ICAEW (Institute of Chartered Accountants in England and Wales).

These are the modules that we currently offer for 2025/26 entry. They may be subject to change as we regularly review our module offerings to ensure they're informed by the latest research and teaching methods.

Please note that the University cannot guarantee that all optional modules will be available to all students who may wish to take them.

You can also register your details with us to receive information about your course of interest and study and life at the University of Reading.

Compulsory modules

Business and Professional Ethics

Examine the moral norms of international accounting, investment and financial management. Within the business world, the overwhelming preoccupation with money and profit introduce a variety of conflicting moral pressures. Using real-world scenarios, you'll explore the ethical questions raised and develop the analytical, reflexive and decision-making skills to tackle a range of moral issues. 

Contemporary Issues in Accounting

Gain knowledge, understanding and critical appreciation of the issues facing the accountancy profession. You'll explore the theoretical and empirical evidence relating to a range of topical issues. 

Strategic and Technical Case Studies in Accounting: Further Developing Critical Thinking, Leadership and Communication Skills

Develop your knowledge, understanding, and advisory skills related to potential business transactions or scenarios. You'll learn to analyse financial data and identify, explain, and evaluate the outcomes of potential business transactions or scenarios in the context of both incorporated and unincorporated businesses. You'll gain an understanding of complex business issues, ultimately developing conclusions and recommendations for clients in case study scenarios. 

Accounting Work Placement 3

Develop personal and professional skills with an accounting work placement. Put the theory that you've learnt in the classroom into practice and gain technical work experience approved by the ICAEW (Institute of Chartered Accountants in England and Wales).

These are the modules that we currently offer for 2025/26 entry. They may be subject to change as we regularly review our module offerings to ensure they're informed by the latest research and teaching methods.

Please note that the University cannot guarantee that all optional modules will be available to all students who may wish to take them.

You can also register your details with us to receive information about your course of interest and study and life at the University of Reading.