Accountancy
The Bachelor of Commerce in Accountancy will immerse you in the world of finance and accounting. This undergraduate course will provide you with the essential concepts such as financial reporting, taxation, auditing, and management accounting. By gaining a deep understanding of economic principles and honing your capacity to analyse financial data, you will be able to carry out informed business decisions in your prospective accountancy career. The variety of taught units will culminate together in order to develop your proficiency in utilising the appropriate accountancy methodology, ensuring that you will be well-equipped to tackle modern industrial demands. By the end of the course, you will have cultivated critical thinking, communication, and problem-solving skills, empowering you to excel as an adept accounting professional.
Economics
The Bachelor of Commerce in Economics is designed to teach you the intricate threads of global economies. This course will grant you the perspectives of micro and macroeconomics, allowing you to become proficient in the seemingly enigmatic facets that shape financial landscapes. The broad and intricate taught study-units will provide you with the principles of supply and demand, market competition, and economic policy, gaining a profound understanding of how these elements influence societies and businesses.
Communication and Academic Skills Programme
The communication and academic skills programme complements students’ main course of study. It introduces them to writing and presenting as situated within academic contexts sensitive to specific disciplines and develops their competences for future careers.
Accountancy
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Semester 1 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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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)   | ||
EMA1311 | Introduction to Law and Ethics | 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)   | ||
* 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.   | |||||
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Semester 2 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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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)   | ||
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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: | |||||
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MGT1200 | Business Statistics 2 | 4 ECTS   | (NC)   | ||
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AND Either | |||||
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MRK1400** | Introduction to Marketing Concepts | 4 ECTS   | (NC)   | ||
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Or | |||||
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MRK1401*** | Contemporary Marketing Themes | 4 ECTS   | (NC)   | ||
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Or | |||||
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INS1000 | Introduction to Insurance and Risk Management | 4 ECTS   | (NC)   | ||
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Students choosing Accountancy and Business and Enterprise Management or Banking, Finance and Investments must register for: | |||||
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ECN1202 | Intermediate Microeconomics | 4 ECTS   | (NC)   | ||
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AND Either | |||||
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MRK1400** | Introduction to Marketing Concepts | 4 ECTS   | (NC)   | ||
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Or | |||||
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MRK1401*** | Contemporary Marketing Themes | 4 ECTS   | (NC)   | ||
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Or | |||||
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INS1000 | Introduction to Insurance and Risk Management | 4 ECTS   | (NC)   | ||
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Students choosing Accountancy and Marketing must register for: | |||||
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MGT1200 | Business Statistics 2 | 4 ECTS   | (NC)   | ||
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AND Either | |||||
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ECN1202 | Intermediate Microeconomics | 4 ECTS   | (NC)   | ||
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Or | |||||
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INS1000 | Introduction to Insurance and Risk Management | 4 ECTS   | (NC)   | ||
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Students choosing Accountancy and Public Policy or Insurance must register for: | |||||
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MGT1200 | Business Statistics 2 | 4 ECTS   | (NC)   | ||
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AND Either | |||||
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ECN1202 | Intermediate Microeconomics | 4 ECTS   | (NC)   | ||
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Or | |||||
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MRK1400** | Introduction to Marketing Concepts | 4 ECTS   | (NC)   | ||
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Or | |||||
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MRK1401*** | Contemporary Marketing Themes | 4 ECTS   | (NC)   | ||
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Or | |||||
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INS1000**** | Introduction to Insurance and Risk Management | 4 ECTS   | (NC)   | ||
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Semester 1 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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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   |   | ||
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* 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: | |||||
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PPL2044** | Interpreting Data for Policy Analysis | 4 ECTS   | (NC)   | ||
PPL2226 | The Public Policy Environment | 4 ECTS   | (NC)   | ||
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**Study-unit PPL2044 is offered in Semester 2. Recommended Optional Units | |||||
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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.   | |||||
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Semester 2 | |||||
ACC2841 | Commercial Law for Accountants | 4 ECTS   | (NC)   | ||
ACC2971 | Costing Principles for Management Accounting Applications | 8 ECTS   | (NC)   | ||
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Recommended Optional Units | |||||
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BKF2050* | Foundations of Risk Management | 4 ECTS   |   | ||
BKF2071* | Principles of Finance | 4 ECTS   |   | ||
BKF3111* | Practical Issues in Banking | 4 ECTS   |   | ||
ECN2216* | Economics of Social Policy | 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.   |
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Semester 1 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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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)   | ||
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Semester 2 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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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)   | ||
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Economics
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Semester 1 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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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)   | ||
EMA1311 | Introduction to Law and Ethics | 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)   | ||
* Study-unit 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.   | |||||
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Semester 2 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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ECN1201 | Economics of Development and Small Island States | 4 ECTS   | (NC)   | ||
ECN1202 | Intermediate Microeconomics | 4 ECTS   | (NC)   | ||
ECN1203 | Intermediate Macroeconomics | 4 ECTS   | (NC)   | ||
EMA1315 | Writing and Research Skills for Business Students | 4 ECTS   | (NC)   | ||
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Semester 1 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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ECN2215 | Mathematical Economics | 4 ECTS   | (NC)   | ||
ECN2331 | Economics of the Public Sector | 4 ECTS   | (NC)   | ||
ECN3126 | Monetary Economics | 4 ECTS   | (NC)   | ||
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Recommended Optional Units | |||||
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BKF2011* | Banking 1 | 4 ECTS   |   | ||
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.   | |||||
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Semester 2 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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ECN2031 | Econometrics 1 | 4 ECTS   | (NC)   | ||
ECN2141 | Economics of Environmental Policy | 4 ECTS   |   | ||
ECN2332 | Economics of Taxation | 4 ECTS   | (NC)   | ||
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Elective Units (Elective units are offered subject to availability, a minimum number of student registrations and time-table constraints) | |||||
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ECN2216 | Economics of Social Policy | 4 ECTS   |   | ||
ECN2333 | Housing and Transport Economics | 4 ECTS   |   | ||
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Recommended Optional Units | |||||
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BKF2050* | Foundations of Risk Management | 4 ECTS   |   | ||
BKF2071* | Principles of Finance | 4 ECTS   |   | ||
BKF3111* | Practical Issues in Banking | 4 ECTS   |   | ||
INS2100* | Insurance Business Development | 4 ECTS   |   | ||
IOT2006 | Creativity, Innovation and Digital Technologies: An Introduction | 2 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.   |
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Semester 1 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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ECN3127 | Applied Macroeconomics | 4 ECTS   | (NC)   | ||
ECN3200 | International Economics | 4 ECTS   |   | ||
ECN3201 | Monetary Policy | 4 ECTS   |   | ||
EMA3001 | Statistical Design and Tools for Business | 4 ECTS   | (NC)   | ||
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Semester 2 | |||||
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Compulsory Units (All students must register for this/these unit/s) | |||||
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ECN2041 | Econometrics 2 | 4 ECTS   | (NC)   | ||
ECN2161 | Applied Microeconomics | 4 ECTS   | (NC)   | ||
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Elective Units (Elective units are offered subject to availability, a minimum number of student registrations and time-table constraints)Students are required to choose two of the following study-units: | |||||
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BKF3031 | International Finance | 4 ECTS   |   | ||
ECN2310 | Introduction to Political Economy | 4 ECTS   |   | ||
ECN3205 | European Monetary Union | 4 ECTS   |   | ||
ECN3240 | Economics of Innovation, Creativity and Knowledge | 4 ECTS   |   | ||
ECN3301 | Industrial Economics and Competition Law | 4 ECTS   |   | ||
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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.