Accounting

Entry requirements

Please note: The application process will open 1st October for entry the following academic year.

There is a high demand for places on these programmes. To maximise your chances of being offered one of these places, we recommend that you submit your application to the University as early as possible.

We aim to have a diverse student body and recognise that we can only offer places to a finite number of applicants. To help achieve our aim, we look to ensure we offer places to applicants from all nationalities and close applications when we receive the allocated numbers.

The University is under no obligation to make any offer of a place on the programme to any applicant, nor is the University obligated to fill all spaces available on the programme.

Our MSc Accounting programme is intended for graduates in any subject or discipline; no previous study in accounting is necessary. Accounting undergraduate students or students who have completed a professional accounting qualification may find some content of this programme overlaps with their prior learning.

If you are an international student who does not meet the requirements for direct entry to this degree, you may be eligible to take a pre-Masters pathway programme at the Durham University International Study Centre.

NB Chinese Applicants: Applications will be accepted from students who have graduated from a prestigious university in China. Entry requirements may vary depending upon the reputation of the university you have graduated from and the academic programme you have applied for. As a guide, applicants are expected to have achieved an overall average of 85%.

What do I need first

The equivalent of a UK first or upper second-class honours degree. Check the full list of equivalent qualifications.

If you are an international student who does not meet the English langauge requirements for direct entry to this degree, you may be eligible to take a pre-sessional programme at the Durham University International Study Centre.

How do I apply

You will need to complete an online application form.

Fill out the online application form

To support your online application form, you will need to provide the following documents.

• Official transcript of marks
• Copy of degree certificate (if available)
• Copy of English test results (if available).

You can either upload your supporting documents with your online application or email them to the Postgraduate Admissions Office using the contact details below.

Note:

Only files of type .doc, .docx, .gif, .jpg, .pdf, .png, .rtf are permitted to be uploaded.
The maximum file size is 5MB.

Application fee

Once we receive your online application form, you’ll get an automatic email within 48 hours asking you to pay the £60 application fee* which is required to progress your application.

You’ll need to follow the link in the email to the webpage where you can confirm your details and make the payment using a debit or credit card. This is a secure website operated by Secpay, which will send you an automatic receipt of payment.

Once we receive confirmation that your application fee has been paid, we’ll be able to progress your application. If you do not pay the application fee your application will be automatically withdrawn.

College membership

All students at Durham University will become a member of one of our Colleges. Here is more information about what college membership means to our students. Once you have accepted your postgraduate offer, the Accommodation and Allocations Office will contact you with further information regarding how to express college preferences. You can also apply for college accommodation if you wish to.

Admissions process

Here are the steps in the admissions process:

1. We will let you know when we’ve received your application.
2. If applicable, you will be asked to pay our application fee.
3. Once we’ve received all your supporting documents, we will email you to let you know our decision.
4. If the decision is to make you an offer of a place on the programme we will let you know by email. Please note we do not issue hard copy offer letters as these are not required to obtain a student visa.
5. You should confirm the acceptance of your offer as soon as possible. In order to secure your place, you are required to pay a deposit within six weeks of the date of your original offer (check your offer documents for details of payment methods).
6. International students requiring a student visa will receive a CAS (Certificate of Acceptance of Studies) via email once all offer conditions are met, acceptance and deposit have been received and you are within five months of the start date of your programme.

Note: The University is under no obligation to make any offer of a place on the programme to any applicant, nor is the University obligated to fill all spaces available on the programme.

Consideration of any application received by the University after the expiry of the deadlines specified herein, shall be made at the sole discretion of the University.

Months of entry

September

Course content

Our MSc in Accounting is designed to provide an essential introduction to accountancy as a career choice for graduates with no prior learning in the discipline. The programme covers key areas of accounting, and it will stimulate your interest in the broader aspects of finance and business across the globe.

You will develop an in-depth understanding of the theory and practice of accounting and it will also sharpen your critical thinking skills, such as decision-making and problem-solving.

Topics covered in the programme include, financial statements and their preparation and analysis, the practical limitations of financial reporting, contemporary and evolving practice in financial and non-financial accounting and reporting, management information for decision-making, and the practice and concepts of auditing.

You will be taught at Durham University Business School, one of the longest established business schools in the UK, offering state-of-the-art facilities and, as an accounting student, you will be part of an academic department with an international reputation for research and teaching excellence.

Professional Exemptions - ACCA and CIMA

The programme also carries professional exemptions from both the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Management Accountants CIMA

• ACCA Exemptions
• F1 Accountant in Business
• F2 Management Accounting
• F3 Financial Accounting
• F4 Corporate and Business Law
• CIMA Exemptions
  BA1 Fundamentals of Business Economics
  BA2 Fundamentals of Management Accounting
  BA3 Fundamentals of Financial Accounting
  BA4 Fundamentals of Ethics, Corporate Governance and Business Law
  P1 Management Accounting
  F1 Financial Reporting and Taxation
  E1 Managing Finance in a Digital World
  OCS Operational Case Study
  E2 Managing Performance
  P2 Advanced Management Accounting
  F2 Advanced Financial Reporting

International Opportunities

We are proud of our international connections and offer several opportunities to experience life in destinations across the globe:

• Dissertation Abroad
  You will be offered the opportunity to apply to undertake your dissertation (research project) at one of our prestigious European partner institutions during the summer months (June to September). This exciting programme provides an opportunity to gain experience of living abroad and to build your network, as well as developing an understanding of how campus life works in another destination. Participation in the programme will develop your personal skills, in addition to improving employability by demonstrating adaptability, resilience, communication skills and a global mindset. This partially self-funded programme is very popular and our International Team in the Business School will support your journey from application to departure.
• Summer School
  If your ambitions lie beyond the UK, you will have the opportunity to participate in a Summer School at one of our global network of university and business partners. These partially self-funded competitive activities, normally take place after exams in either June, July or August, for up to three weeks. They cover a wide range of topics and aim to complement the knowledge you gain during your time in Durham, whilst contextualising it in an international business setting. Please note, in order to be considered for a place on one of our Summer Schools, all students must apply as places are limited.

Practitioner Insights - Guest Speaker Programme

As part of the programme, you will be encouraged to attend presentations by leading academics and professionals who are specialists in your particular area of interest. Past speakers have included representatives of major global multinationals, global professional bodies and leading scholars, combining critical and progressive thinking with practical insights.

Course Structure

Core modules:

Auditing and Accountability examines the practice of auditing and underlying concepts including the development of the role of the audit function in modern business society, the governance roles and responsibilities of external audit functions, the concepts of audit quality and assurance and the contribution of audit research in understanding practice and informing policy and regulatory debates.

Modern Accounting Research introduces a range of topics in contemporary and evolving practice in accounting and associated subjects such as reporting and taxation. The module also explores ethical issues in accounting and associated subjects and considers contemporary research agendas in accounting and associated subjects.

Financial Accounting and Reporting enables you to develop and demonstrate knowledge and understanding of financial accounting and reporting concepts and ethical issues as well as the application of International Financial Reporting Standards (IFRS) to specific cases involving single entities or groups. You will also prepare single entity and consolidated financial statements that meet IFRS requirements and show an understanding of accounting-based techniques of financial statement analysis.

Financial Planning and Control develops your knowledge of the financial planning and control processes of organisations and understanding of key aspects of management accounting related to financial planning, control and decision-making in organisations. It builds skills that are relevant to management accounting practice such as preparing, interpreting, and presenting essential financial information for management control and decision-making. The module will also enhance your knowledge of current development relating to financial planning and control of organisations.

Research Methods in Accounting explores the main research assumptions used in accounting to build your understanding of the range of methods and techniques employed to achieve different research aims and objectives. You will also use technology used in accounting research (e.g. STATA, Nvivo).

Corporate Governance provides an understanding of the theoretical underpinnings of corporate governance, its underlying concepts and practice, academic research and how it informs practice, policy and regulatory debates and the role of corporate governance as a means of accountability in organisations and in society.

The MSc Accounting Dissertation is an in-depth investigation of a specific subject you've already studied as part of your programme, theoretically underpinned and normally supported by undertaking empirical research, but may also be a critical essay that draws upon academic literature. Supervised by a faculty member, this is an opportunity for you to develop your business insight and present your analysis and ideas in a scholarly and professional manner. There is also the opportunity to undertake your dissertation abroad at a partner university.

In recent years, optional modules have included:

• Accounting Theory
• Accounting: An Information Content Perspective
• Designing and Marketing Services
• Financial Statement Analysis
• Human Resource Development
• Project Management (MSc)
• Strategic Marketing Management
• Sustainable Supply Chain Management
• Language module offered by the Centre for Foreign Language Studies

Detailed module information

For the latest detailed information on all of the modules currently offered on this programme please visit our Postgraduate Module Handbook pages.

Information for international students

If you are an international student who does not meet the requirements for direct entry to this degree, you may be eligible to take a pre-Masters pathway programme at the Durham University International Study Centre.

Fees and funding

For further information see the course listing.