Accountancy
In addition to the compulsory study-units, students are required to choose two areas of study and register for the study-units accordingly.
| Semester 1 | |||||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| EMA1008 | Quantitative Analysis for Business 1 | 4 ECTS | (NC) | ||||||||
| EMA1011 | Introduction to Management and Applied Fundamentals | 4 ECTS | (NC) | ||||||||
| EMA1100 | Business Statistics 1 | 4 ECTS | (NC) | ||||||||
| EMA1310 | Foundations and Applications of Economics | 4 ECTS | (NC) | ||||||||
| EMA1312 | Introduction to Psychology in Business and Public Life | 4 ECTS | (NC) | ||||||||
| EMA1313 | Introduction to Sociology for Business and Public Life | 4 ECTS | (NC) | ||||||||
| EMA1314* | Financial Accounting and Control 1 | 4 ECTS | (NC) | ||||||||
| EMA1316** | Accounting Theory and Practice 1 | 4 ECTS | (NC) | ||||||||
| EMA1317 | Policy and Governance for Business | 4 ECTS | (NC) | ||||||||
| * EMA1314 is to be taken by students who are not in possession of Accounting at Advanced Level as well as students who possess an Advanced Level in Accounting but will not choose Accountancy as a major area.** EMA1316 is to be taken by students with an Advanced Level in Accounting who are selecting Accountancy as their major. Students without an Advanced Level in Accounting, but who are eligible to major in Accountancy according to the Bachelor of Commerce Bye-Laws (i.e., those with another relevant qualification in Accounting approved by the Board, or those with two Advanced Matriculation Level subjects and a grade C or better), must take both EMA1314 and EMA1316. | |||||||||||
| Semester 2 | |||||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| ACC1731* | Financial Accounting and Control 2 | 4 ECTS | (NC) | ||||||||
| ACC1994 | Accounting Theory and Practice 2 | 4 ECTS | (NC) | ||||||||
| EMA1315 | Writing and Research Skills for Business Students | 4 ECTS | (NC) | ||||||||
| Students who possess an Advanced Level in Accounting must choose from the following list according to the two major areas selected.Students choosing Accountancy and Economics must register for: | |||||||||||
| MGT1200 | Business Statistics 2 | 4 ECTS | (NC) | ||||||||
| AND Either | |||||||||||
| MRK1400** | Introduction to Marketing Concepts | 4 ECTS | (NC) | ||||||||
| Or | |||||||||||
| MRK1401*** | Contemporary Marketing Themes | 4 ECTS | (NC) | ||||||||
| Or | |||||||||||
| INS1000 | Introduction to Insurance and Risk Management | 4 ECTS | (NC) | ||||||||
| Students choosing Accountancy and Business and Enterprise Management or Banking, Finance and Investments must register for: | |||||||||||
| ECN1202 | Intermediate Microeconomics | 4 ECTS | (NC) | ||||||||
| AND Either | |||||||||||
| MRK1400** | Introduction to Marketing Concepts | 4 ECTS | (NC) | ||||||||
| Or | |||||||||||
| MRK1401*** | Contemporary Marketing Themes | 4 ECTS | (NC) | ||||||||
| Or | |||||||||||
| INS1000 | Introduction to Insurance and Risk Management | 4 ECTS | (NC) | ||||||||
| Students choosing Accountancy and Marketing must register for: | |||||||||||
| MGT1200 | Business Statistics 2 | 4 ECTS | (NC) | ||||||||
| AND Either | |||||||||||
| ECN1202 | Intermediate Microeconomics | 4 ECTS | (NC) | ||||||||
| Or | |||||||||||
| INS1000 | Introduction to Insurance and Risk Management | 4 ECTS | (NC) | ||||||||
| Students choosing Accountancy and Public Policy or Insurance must register for: | |||||||||||
| MGT1200 | Business Statistics 2 | 4 ECTS | (NC) | ||||||||
| AND Either | |||||||||||
| ECN1202 | Intermediate Microeconomics | 4 ECTS | (NC) | ||||||||
| Or | |||||||||||
| MRK1400** | Introduction to Marketing Concepts | 4 ECTS | (NC) | ||||||||
| Or | |||||||||||
| MRK1401*** | Contemporary Marketing Themes | 4 ECTS | (NC) | ||||||||
| Or | |||||||||||
| INS1000**** | Introduction to Insurance and Risk Management | 4 ECTS | (NC) | ||||||||
*ACC1731 is to be taken by students who are NOT in possession of Accounting at Advanced Level. **MRK1400 is for students who do not possess a pass in Intermediate Level in Marketing.***MRK1401 is for students who are in possession of a pass in Intermediate Level in Marketing****INS1000 is only available for students choosing Accountancy and Public Policy
Students are required to register for ALL compulsory study-units (28 ECTS credits), 28 ECTS credits in the other area, and 4 ECTS of optional study-units to a total of 60 ECTS credits. For students majoring in Economics and Business and Enterprise Management, Business and Enterprise Management and Marketing or Business and Enterprise Management and Public Policy, no optional study-unit can be taken during Year 2 of the course. In this case, students need to register for study-unit ACC3521.
| Semester 1 | |||||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| ACC2821 | Civil Law for Accountants | 4 ECTS | |||||||||
| ACC2851 | Accounting Recognition and Measurement | 4 ECTS | (NC) | ||||||||
| MGT2021* | Business Management | 4 ECTS | (NC) | ||||||||
| MGT2031* | Operations Research | 4 ECTS | |||||||||
| * Students majoring in Accountancy and Business and Enterprise Management cannot register for these study-units.Such students need to register for the following study-units as stated below: | |||||||||||
| PPL2044** | Interpreting Data for Policy Analysis | 4 ECTS | (NC) | ||||||||
| PPL2226 | The Public Policy Environment | 4 ECTS | (NC) | ||||||||
| **Study-unit PPL2044 is offered in Semester 2. Recommended Optional Units | |||||||||||
| BKF2041* | Financial Services Law | 4 ECTS | |||||||||
| ELP1062 | English Proficiency | 2 ECTS | |||||||||
| IOT2002 | Communication and Innovation | 4 ECTS | |||||||||
| IOT2003 | Foresight - A Tool for Shaping Futures | 4 ECTS | |||||||||
| IOT2005 | Leadership and Organisational Innovation | 2 ECTS | |||||||||
| MGT2031* | Operations Research | 4 ECTS | |||||||||
| MGT2361 | Soft Skills for the Workplace | 4 ECTS | |||||||||
| MRK2000* | Marketing Foundations | 4 ECTS | |||||||||
| PHE0109 | Badminton | 2 ECTS | |||||||||
| PHE0110 | Squash | 2 ECTS | |||||||||
| PPL2226 | The Public Policy Environment | 4 ECTS | |||||||||
| TRS2281 | Travel and Transportation Management | 4 ECTS | |||||||||
| * In the case of optional study-units marked with an asterix, students cannot register for study-units pertaining to the Department of their chosen Areas of Study. | |||||||||||
| Semester 2 | |||||||||||
| ACC2841 | Commercial Law for Accountants | 4 ECTS | (NC) | ||||||||
| ACC2971 | Costing Principles for Management Accounting Applications | 8 ECTS | (NC) | ||||||||
| Recommended Optional Units | |||||||||||
| BKF2050* | Foundations of Risk Management | 4 ECTS | |||||||||
| BKF2071* | Principles of Finance | 4 ECTS | |||||||||
| BKF3111* | Practical Issues in Banking | 4 ECTS | |||||||||
| ECN2310* | Introduction to Political Economy | 4 ECTS | |||||||||
| EST2020 | Small States and the European Union | 4 ECTS | |||||||||
| IOT2008 | Innovation and Entrepreneurship: Practical Approaches | 4 ECTS | |||||||||
| MGT2344 | Creativity and Personal Development | 4 ECTS | |||||||||
| PHE0109 | Badminton | 2 ECTS | |||||||||
| PHE0110 | Squash | 2 ECTS | |||||||||
| * In the case of optional study-units marked with an asterix, students cannot register for study-units pertaining to the Department of their chosen Areas of Study. | |||||||||||
Students are required to register once for EMA3001 - Statistical Design and Tool for Business (4 ECTS). Moreover, students are required to register for ALL compulsory study-units and any electives (if present) amounting to 28 ECTS credits in the each area, to a total of 60 ECTS credits.
| Semester 1 | |||||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| ACC3412 | Fundamentals of Auditing | 4 ECTS | (NC) | ||||||||
| ACC3461 | Specialised Accounting | 4 ECTS | (NC) | ||||||||
| ACC3821 | Company Law for Accountants | 4 ECTS | (NC) | ||||||||
| EMA3001 | Statistical Design and Tools for Business | 4 ECTS | (NC) | ||||||||
| Semester 2 | |||||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| ACC3221 | Fundamentals of Management Accounting | 4 ECTS | (NC) | ||||||||
| ACC3311 | Elements of Taxation | 4 ECTS | (NC) | ||||||||
| ACC3521 | Managerial Finance | 4 ECTS | |||||||||
| ACC3922 | Digital Skills for Accountants | 4 ECTS | (NC) | ||||||||
Banking, Finance and Investments
In addition to the compulsory study-units, students are required to choose two areas of study and register for the study-units accordingly.
| Semester 1 | |||||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| EMA1008 | Quantitative Analysis for Business 1 | 4 ECTS | (NC) | ||||||||
| EMA1011 | Introduction to Management and Applied Fundamentals | 4 ECTS | (NC) | ||||||||
| EMA1100 | Business Statistics 1 | 4 ECTS | (NC) | ||||||||
| EMA1310 | Foundations and Applications of Economics | 4 ECTS | (NC) | ||||||||
| EMA1312 | Introduction to Psychology in Business and Public Life | 4 ECTS | (NC) | ||||||||
| EMA1313 | Introduction to Sociology for Business and Public Life | 4 ECTS | (NC) | ||||||||
| EMA1314* | Financial Accounting and Control 1 | 4 ECTS | (NC) | ||||||||
| EMA1316** | Accounting Theory and Practice 1 | 4 ECTS | (NC) | ||||||||
| EMA1317 | Policy and Governance for Business | 4 ECTS | (NC) | ||||||||
| * EMA1314 is to be taken by students who are not in possession of Accounting at Advanced Level as well as students who possess an Advanced Level in Accounting but will not choose Accountancy as a major area.** EMA1316 is to be taken by students with an Advanced Level in Accounting who are selecting Accountancy as their major. Students without an Advanced Level in Accounting, but who are eligible to major in Accountancy according to the Bachelor of Commerce Bye-Laws (i.e., those with another relevant qualification in Accounting approved by the Board, or those with two Advanced Matriculation Level subjects and a grade C or better), must take both EMA1314 and EMA1316. | |||||||||||
| Semester 2 | |||||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| BKF1243 | Foundations of Banking, Finance and Investments | 4 ECTS | (NC) | ||||||||
| BKF2071 | Principles of Finance | 4 ECTS | (NC) | ||||||||
| ECN2230*** | Macroeconomics for Finance | 4 ECTS | (NC) | ||||||||
| EMA1315 | Writing and Research Skills for Business Students | 4 ECTS | (NC) | ||||||||
| MGT1200**** | Business Statistics 2 | 4 ECTS | (NC) | ||||||||
| *** ECN2230 is not to be taken by students majoring in Banking and Finance and Economics.**** MGT1200 is to be taken by students taking Banking and Finance and Economics or Management. | |||||||||||
Students are required to register for ALL compulsory study-units (28 ECTS), 28 ECTS credits in the other area, and 4 ECTS of optional study-units to a total of 60 ECTS credits.For students majoring in Economics and Management, Management and Marketing or Management and Public Policy, no optional study-unit can be taken during Year 2 of the course. In this case, students majoring in Economics and Management need to register for study-unit ACC3521 and students majoring in Management and Marketing or Management and Public Policy need to register for MGT2365.
| Semester 1 | |||||||||||
| Students majoring in Banking, Finance and Investments with Accountancy are required to register for the following study-units: | |||||||||||
| BFI2001 | Financial Modelling | 4 ECTS | (NC) | ||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| BKF2011 | Banking 1 | 4 ECTS | (NC) | ||||||||
| BKF2041 | Financial Services Law | 4 ECTS | (NC) | ||||||||
| Students majoring in Banking, Finance and Investments with Economics, Business and Enterprise Management, Marketing, Insurance and Risk Management, or Public Policy, are required to register for the following study-unit: | |||||||||||
| BKF2321 | Accounting for Bankers 1 and 2 | 4 ECTS | (NC) | ||||||||
| Recommended Optional Units | |||||||||||
| BKF2041* | Financial Services Law | 4 ECTS | |||||||||
| ELP1062 | English Proficiency | 2 ECTS | |||||||||
| IOT2002 | Communication and Innovation | 4 ECTS | |||||||||
| IOT2003 | Foresight - A Tool for Shaping Futures | 4 ECTS | |||||||||
| IOT2005 | Leadership and Organisational Innovation | 2 ECTS | |||||||||
| MGT2031* | Operations Research | 4 ECTS | |||||||||
| MGT2361 | Soft Skills for the Workplace | 4 ECTS | |||||||||
| MRK2000* | Marketing Foundations | 4 ECTS | |||||||||
| PHE0109 | Badminton | 2 ECTS | |||||||||
| PHE0110 | Squash | 2 ECTS | |||||||||
| PPL2226 | The Public Policy Environment | 4 ECTS | |||||||||
| TRS2281 | Travel and Transportation Management | 4 ECTS | |||||||||
| * In the case of optional study-units marked with an asterix, students cannot register for study-units pertaining to the Department of their chosen Areas of Study. | |||||||||||
| Semester 2 | |||||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| BKF2050 | Foundations of Risk Management | 4 ECTS | (NC) | ||||||||
| BKF3111 | Practical Issues in Banking | 4 ECTS | (NC) | ||||||||
| BKF3310 | Thomson Reuters - Applied Analytics | 4 ECTS | (NC) | ||||||||
| BKF3330 | Blockchain and Cryptocurrencies | 4 ECTS | (NC) | ||||||||
| Recommended Optional Units | |||||||||||
| BKF2050* | Foundations of Risk Management | 4 ECTS | |||||||||
| ECN2310* | Introduction to Political Economy | 4 ECTS | |||||||||
| ECN3301* | Industrial Economics and Competition Law | 4 ECTS | |||||||||
| EST2020 | Small States and the European Union | 4 ECTS | |||||||||
| IOT2008 | Innovation and Entrepreneurship: Practical Approaches | 4 ECTS | |||||||||
| MGT2344 | Creativity and Personal Development | 4 ECTS | |||||||||
| PHE0109 | Badminton | 2 ECTS | |||||||||
| PHE0110 | Squash | 2 ECTS | |||||||||
| * In the case of optional study-units marked with an asterix, students cannot register for study-units pertaining to the Department of their chosen Areas of Study. | |||||||||||
Students are required to register once for EMA3001 - Statistical Design and Tools for Business (4 ECTS). Moreover, students are required to register for ALL compulsory study-units and any electives (if present) amounting to 28 ECTS credits in each area, to a total of 60 ECTS credits.
| Semester 1 | |||||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| BKF3041 | International Banking 1 | 4 ECTS | (NC) | ||||||||
| BKF3050 | Equity Markets | 4 ECTS | (NC) | ||||||||
| EMA3001 | Statistical Design and Tools for Business | 4 ECTS | (NC) | ||||||||
| Students majoring in Banking, Finance and Investments with Economics are required to register for one of the following study-units and choose one elective study-unit from the below list: | |||||||||||
| BFI3344 | Investment Banking | 4 ECTS | |||||||||
| BFI3345 | Fund Administration | 4 ECTS | |||||||||
| BKF3061 | Finance of International Trade | 4 ECTS | |||||||||
| Students majoring in Banking, Finance and Investments with Management, Accountancy, Public Policy, Marketing, or Insurance are required to register for the following study-unit and choose one elective study-unit from the below list: | |||||||||||
| BKF2091 | Money and Banking | 4 ECTS | (NC) | ||||||||
| Elective Units (Elective units are offered subject to availability, a minimum number of student registrations and time-table constraints) | |||||||||||
| BFI3344 | Investment Banking | 4 ECTS | |||||||||
| BFI3345 | Fund Administration | 4 ECTS | |||||||||
| BKF3061 | Finance of International Trade | 4 ECTS | |||||||||
| BKF3341 | Prevention of Money Laundering and Counter Terrorism Financing | 4 ECTS | |||||||||
| INS3501 | Principles of Environmental Social and Corporate Governance (ESG) | 4 ECTS | |||||||||
| Semester 2 | |||||||||||
| Compulsory Units (All students must register for this/these unit/s) | |||||||||||
| BKF3021 | Fixed Income Analysis | 4 ECTS | |||||||||
| Students majoring in Banking, Finance and Investments and Economics are required to register for one of the following study-units and choose one elective study-unit from the below list: | |||||||||||
| BKF3151 | Securities Markets and Trading | 4 ECTS | |||||||||
| BKF3308 | Islamic Finance | 4 ECTS | |||||||||
| Students majoring in Banking, Finance and Investments and Management, Accountancy, Public Policy, Marketing, or Insurance are required to register for one of the following study-units and choose one elective study-unit from the below list: | |||||||||||
| BKF3320 | Econometrics for Banking and Finance | 4 ECTS | (NC) | ||||||||
| Elective Units (Elective units are offered subject to availability, a minimum number of student registrations and time-table constraints) | |||||||||||
| BEM3002 | Statistical Data Analysis in R for Business | 4 ECTS | |||||||||
| BKF3031 | International Finance | 4 ECTS | |||||||||
| BKF3151 | Securities Markets and Trading | 4 ECTS | |||||||||
| BKF3308 | Islamic Finance | 4 ECTS | |||||||||
This programme of study is governed by the General Regulations for University Undergraduate Awards, 2019 and by the Bye-Laws for the award of the Bachelor of Commerce - B.Com. - and Bachelor of Commerce (Honours) - B.Com. (Hons) - under the auspices of the Faculty of Economics, Management and Accountancy.