Professional Accounting BA (Hons) with foundation year

Undergraduate
HNC/HND courses

A student and tutor talking in a study booth

The Professional Accounting with Foundation Year BA (Hons) course aims to provide you with a solid grounding for building a career in accounting and finance.

Course option

Degree with foundation year

Year of entry

2025-26 2026-27

Location

CU Coventry (Coventry)

Study mode

Full-time
Part-time
Sandwich

Duration

4 years full-time
5 years sandwich

UCAS codes

NN3K

Start date

September 2025
November 2025
January 2026
March 2026
May 2026
June 2026

How to apply

Book an Open Event

Download a prospectus

Course overview

The foundation year provides essential knowledge and skills in accounting and finance, preparing you to progress to the Professional Accounting BA (Hons) degree. The degree focuses on producing quality financial data for strategic decision-making, equipping you with the expertise needed for the accounting profession through practical modules, research opportunities, and learning from experienced staff and guest visitors.

Foundation year

This course aims to provide you with a solid grounding for building a career in accounting and finance if you are unable to follow the more traditional route onto a degree course.

The foundation year of the course aims to provide the fundamental knowledge and skill set in a range of mathematical and business principles, as well as the theories and concepts involved in investment risk and professional ethics.

If you successfully complete your foundation year, you could then progress onto the Professional Accounting with BA (Hons), subject to meeting any progression requirements.

Degree

The ability to produce quality financial data is integral to strategic decision-making and could ultimately be the reason a business thrives or dissolves. Due to this, accountants and financial officers are in demand in both the public and private sectors, as well as in not-for-profit organisations such as charities.

We will aim to equip you with the necessary knowledge and skillset to help you get into the accounting profession. Alongside your learning, you will also get the chance to conduct critical research with our experienced staff, learn from guest visitors and take part in practical modules. Guests and visitors are subject to availability.

Why you should study this course

For a variety of industries, we will provide you with not only theoretical insights, but the practical knowledge needed to effectively deliver financial and accounting services. This course covers a comprehensive range of themes including taxation, financial reporting, budget management and business operations.

Foundation year for this course aims to:

Supports you to gain the academic skills required for degree-level study.
Provides a grounding in key areas of mathematical and business principles, as well as the theories and concepts involved in investment risk and professional ethics.

Degree course aims to:

equip you with the practical knowledge needed to effectively deliver financial and accounting services
cover a comprehensive range of themes including taxation, financial reporting, budget management and business operations
explore financial practices, techniques and tools used in accounting so that you have a solid foundation of basic principles

encourage the development of your theoretical insights.

Accreditation and professional recognition

The Professional Accounting (BA) degree program follows the QAA benchmark statements for Accounting (2016) and aligns with the curriculum of the Association of Accounting Technicians (AAT), Institute of Chartered Accountants in England and Wales (ICAEW), and Institute of Financial Accountants (IFA).

This course has been specifically designed to coincide with units taught at recognised, professional accounting bodies. This means graduates from our course could gain module exemptions from professional accounting bodies as outlined below, subject to meeting criteria. This could be an attractive accolade to potential employers.

Upon successful completion of the course, you will have the opportunity to apply for exemptions from the professional bodies to work towards the professional qualification. This is not, however, a condition of academic credit: assessments for the professional qualification will be independent of that undertaken for the academic award. Should you decide to apply for exemptions to the professional qualifications, there will be additional student membership fees and assessment fees.

The Professional Accounting BA (Hons) degree is recognised by the following bodies¹ for the 2025/26 academic year:

The Association of Accounting Technicians

The Association of Accounting Technicians (AAT) is a professional membership body. An AAT qualification is a route to some of the most in-demand skills in the world and provides you with a professional status. The AAT will grant exemption from the Level 4 AAT qualification. In addition, students can apply for membership of the AAT, providing they obtain the relevant working experience and demonstrate reading on professional ethics, subject to additional costs. Check AAT eligibility criteria to learn more.

The Institute of Chartered Accountants in England and Wales

The Institute of Chartered Accountants in England and Wales (ICAEW) offers qualifications recognised by employers and accountancy professionals. Successful completion of this module will give you an exemption from the Assurance module of the ICAEW certificate. The ICAEW can grant exemption from eight of their units. Also, students can obtain apply for the ICAEW Certificate for Finance, Accounting and Business (CFAB) providing the student completes their accounting exam, subject to additional costs.

The Institute of Financial Accountants

The Institute of Financial Accountants (IFA) is a professional body representing and providing certification for financial accountants in the United Kingdom. The IFA is a full member of the International Federation of Accountants. Graduates of CU London and CU Coventry's BA (Hons) Professional Accounting degree programme meet the relevant qualification criteria to obtain Associate membership and will also need to provide evidence of having completed a minimum of three years' work experience in accountancy or a closely related field as part of their membership application. Upon completion, you can apply to use the IFA designations as well as a practising certificate. Subject to meeting IFA criteria, a minimum of 3 year’s work experience, moderation and additional costs, graduates of CU Coventry's BA (Hons) Professional Accounting degree programme can apply to obtain Associate membership and also apply use the IFA designations, as well as a practising certificate.

What you'll study

This course focuses on giving you the foundational knowledge needed for a successful career in accounting.

Exploration of financial practices, techniques and tools used in accounting is the focus of the first year so that you have a solid foundation of basic principles. You will acquaint yourself with the key topics most accountants practice regularly, such as credit management control and analysis of financial statements. This year embeds level 4 of the Association of Accounting Technicians (AAT) and the Institute of the Financial Accountants (IFA) Level 4¹, providing you with the essential knowledge required for progression into years two and three. If you successfully complete year one, you will be eligible for a Higher National Certificate (HNC) in Professional Accounting.

The majority of our courses have been formally recognised by professional bodies, which means the courses have been reviewed and tested to ensure they reach a set standard. In some instances, studying on an accredited course can give you additional benefits such as exemptions from professional exams (subject to availability, fees may apply). Accreditations, partnerships, exemptions and memberships shall be renewed in accordance with the relevant bodies’ standard review process and subject to the university maintaining the same high standards of course delivery.

Modules

Financial Statement and Control in a Business Environment - 30 credits

Budgeting in a Business Environment - 30 credits

In this module, you will cover the bases of successful budgeting in relation to sales and production. In addition to the overview of budgeting practice, you’ll cover the critical processes, including creating and implementing budgets and comparing/monitoring results. There are practical elements too - you will demonstrate your knowledge through industry-style budgeting assessments.

Compulsory

Principles of Taxation - 30 credits

In this module, you will look at taxation practices, legislation and the different types of tax. There is a focus on personal tax, what is required and the surrounding legislation. You will also explore other areas and factors that may affect taxation levels, such as income tax, benefits and capital gains tax.

Compulsory

Credit Management Control - 30 credits

In business, companies very rarely use cash to pay for assets or products. As most organisations use credit, it is crucial in accountancy to maintain a respectable credit rating. In this module you will look at credit management control and how to manage credit flow, from paying on time to monitoring liquidity.

Compulsory

This academic year builds on the knowledge gained in year one of the degree course to cement a solid foundation of core principles. Now that you are working to a higher level after completing the HNC, you will extend your knowledge from the basic financial practices. In this year, you enter the management arena and will begin to focus on the role of leadership within accounting. Operating from a business point of view, you’ll primarily focus on the role of the accounting profession, legislation and governance.

If you successfully complete year two, you’ll be eligible for a Higher National Diploma (HND) in Professional Accounting.

Modules

Management Information - 30 credits

Informed decision-making is an essential factor in business success. Therefore, you will seek to learn how to identify the key features of effective performance management systems, select appropriate performance measures and calculate differences between actual performance and standards or budgets. You’re required to showcase your knowledge of this topic, in an independent written assessment or a collaborative group presentation. 

Compulsory

Financial Reporting - 30 credits

Looking at sole traders, partnerships and limited companies, you’ll aim to learn how to apply double-entry principles in recording transactions, adjust financial records and formulate non-complex financial statements. As preparation for a role within a business setting, you’ll also learn to specify the components of financial statements and prepare and present non-complex accounts. 

Compulsory

Law for Accounting - 30 credits

In this entirely theoretical module, you’ll learn how to implement due diligence in both the macro and microenvironment. You’ll understand how to operate within the legal remit, affecting precision and reliability to a high standard as an accountant. As businesses constantly enter contracts, you’ll also learn the basics of contract law and assess how the law impacts you as an accountant. 

Compulsory

Business Finance - 30 credits

Working at an organisational level, you will study the theories and tools of finance and their relevance and application to practical problems within business. This module teaches you about the various finances businesses deal with, including loans, equity and venture capital.  

Compulsory

There’s no better way to find out what you love doing than trying it out for yourself, which is why a work placement can often be beneficial. Work placements² usually occur between your second and final year of study. They’re a great way to help you explore your potential career path and gain valuable work experience, whilst developing transferable skills for the future.

Modules

UK Work Placement - 0 credits

This module² provides you with an opportunity to reflect upon and gain experience for an approved placement undertaken during your programme. A placement should usually be at least 26 weeks or equivalent however, each placement will be considered on its own merits, having regard to the ability to achieve the learning outcomes.

Optional

International Study/Work Placement - 0 credits

This module² provides you with an opportunity to reflect upon and gain experience for an approved international study/work placement undertaken during your programme. A work/study placement should usually be at least 26 weeks or equivalent however, each placement will be considered on its own merits, having regard to the ability to achieve the learning outcomes.

Optional

You will now be preparing to advance into industry, so you will experience broader strategic thinking on the application of models and theoretical concepts. At this stage, you should be able to confidently bring about rational and sensible conclusions, make sound recommendations and effectively manage decision-making. This year helps you to understand the importance of ethical behaviour for a professional accountant. You’ll explore issues relating to integrity, objectivity, conflict of interest, confidentiality and independence.

If you successfully complete the final year you’ll be awarded a BA (Hons) degree in Professional Accounting.

Modules

Assurance - 30 credits

This module is centred on the assurance process and fundamental principles of ethics. You’ll learn the concept of assurance and why it is required in accountancy. In addition, successful completion of this module will give you an exemption from the Assurance module of the ICAEW certificate. Students can apply for the ICAEW Certificate for Finance, Accounting and Business (CFAB) providing the student completes their accounting exam, subject to additional costs.

Subject to meeting IFA criteria, which includes a minimum of 3 year’s work experience, moderation and additional costs, graduates of CU Coventry's BA (Hons) Professional Accounting degree programme can apply to obtain Associate membership and also apply to use the IFA designations as well as a practising certificate.

Compulsory

Advanced Taxation - 30 credits

Building on skills and knowledge gained in previous years, you will expand your knowledge of complex topics of taxation. You’ll critically analyse issues such as the processes for calculating income tax, national insurance contributions, capital gains tax, inheritance tax, taxation of trust, stamp taxes, corporation tax and value added tax (VAT) in a variety of scenarios. 

Compulsory

Business Strategy Analysis - 30 credits

Putting your knowledge of strategy into practice, you’ll elaborate on the role of business analysis in averting and managing financial crises. Taking control of your development, you’ll assess an organisation’s position, strategic choice and analyse the implementation of action in processes, people, finance and information technology.

Compulsory

Financial Management - 30 credits

Working from a managerial point of view, you will explore the provisions of finance and the framework in which a financial manager operates. You’ll identify and evaluate various investment appraisal techniques used for management decision-making and consider pricing models related to capital assessment. You’ll learn the art of balancing the interest of different stakeholders through the financial strategic options selected by the organisation.

Compulsory

The foundation year aims to provide you with the skills and knowledge relevant for successful progression onto a degree in Professional Accounting. It also sets a foundation for your journey to employment, creating opportunities for professional and academic development.

The Professional Accounting degree element of the course focuses on giving you the knowledge needed for a successful career within accounting.

Your Foundation year is a common first year for the course below which could mean you will work alongside students doing this course. This can widen your knowledge and exposure to other subject areas and professions. You may also have the potential opportunity to collaborate with other students, so you can share your insights and experience which will help you to develop and learn.

If you discover an interest in a specific subject you have studied, upon successful completion of your first year, you could swap degrees with another course in your common first year (subject to meeting progression requirements).

At CU Coventry, this course shares a common foundation year with Financial Management and Accounting with foundation year BA (Hons).

Modules

Academic Skills for Accounting and Finance - 30 credits

In this module, you will start the year by setting academic goals, this helps track development throughout the course. You will be introduced to a range of skills that will aid you throughout the course and further study, such as critical thinking, planning and resource management and interpersonal skills.

Additionally, you will look to gain skills in Microsoft Office (Excel, PowerPoint, etc.), team working, communication, planning and more. We will also discuss plagiarism, referencing and professional standard skills throughout the module so that you receive thorough academic training.

Compulsory

Accounting and Spreadsheets - 30 credits

In this module, you will be introduced to the fundamentals of accounting and finance. You will explore and analyse different streams of accounting, such as partnership accounts, control accounts, sole trader accounts and accounting systems. We introduce professional software to you from the outset, so that by the end of the year, you are proficient in industry-standard courses.

To solidify your understanding, we test your knowledge through case studies centred around spreadsheet software.

Compulsory

Investment and Risk - 30 credits

Investment and risk are specialist sectors within financial services, yet the discipline is required in every business.

In this informative module, you will understand the impact that macro and micro environments have on investment and returns, as well as the nuances of ethically and socially responsible investments. Exploring modern and exciting case studies, you will learn about asset class, packaged investment products and asset allocation.

Throughout this module, we will introduce you to the notion of working autonomously, taking control of your work and gaining the confidence to make informed decisions.

Compulsory

Cost, Revenue and Professional Ethics - 30 credits

This module focuses on the application of the fundamental concepts for accountants, including, ethics, costs and revenues. In preparation for progression onto our degree course, this module teaches you the ethical side of accounting, such as resolutions to ethical dilemmas and legal considerations when dealing with clients. In addition, you will look closely at costing methods and behaviours within the accounting profession. At this stage, you are able to analyse data and information and you will be required to complete a test to confirm your competency of this subject.

Compulsory

We regularly review our course content, to make it relevant and current for the benefit of our students. For these reasons, course modules may be updated.

How you'll learn

The foundation year is focused on applied learning through a blend of lectures, tutorials and online learning. There are no end-of-year exams. Instead, learning is assessed through coursework and phase tests, which are more reflective of a working environment.

The learning outcomes of modules, assignments and projects will be clearly stated. Your work will be marked according to how well you achieve these learning outcomes and your final feedback will refer to each outcome, as well as providing an overall percentage grade.

Teaching contact hours

As a full-time undergraduate student, you will study modules totalling 120 credits each academic year. A typical 20 credit module requires a total of 200 hours study. This is made up of teaching contact hours, guided and independent study.

Teaching hours

Teaching hours vary each semester, year of study and due to module selection. During your first year you can expect 15-18 teaching hours each week. You will also have the option to attend optional sessions including time with a progress coach or to meet with staff for advice and feedback. As you progress through your studies, teaching hours may reduce.

Guided and independent study

Throughout your studies, you will be expected to spend time in guided and independent study to make up the required study hours per module. You’ll be digging deeper into topics, review what you’ve learnt and complete assignments. This can be completed around your personal commitments. As you progress through your studies, you’ll spend more time in independent study.

Online learning

As an innovative university, we use different teaching methods including online tools and emerging technologies. So, some of your teaching hours and assessments may be delivered online.

Assessment

The foundation year will be assessed using a variety of methods which will vary depending upon the module and may include:

coursework
interactive assessments (foundation year)
phase tests.

The Coventry University Group assessment strategy ensures that our courses are fairly assessed and allows us to monitor student progression towards achieving the intended learning outcomes.

This course can be offered on a part-time basis. Whilst we would like to give you all the information about our part-time offering here, it is tailored for each course each year depending on the number of part-time applicants. Therefore, the part-time teaching arrangements vary. Request further information about the part-time study.

Teaching contact hours

Teaching hours

Teaching hours vary depending on year of study and due to module selection. During your first year you can expect 15-18 teaching hours each week. You will also have the option to attend optional sessions including time with a progress coach or to meet with staff for advice and feedback. As you progress through your studies, teaching hours may reduce.

Guided and independent study

Throughout your studies, you will be expected to spend time in guided and independent study to make up the required study hours per module. You’ll be digging deeper into topics, review what you’ve learned and complete assignments. This can be completed around your personal commitments. As you progress through your studies, you’ll spend more time in independent study.

Online learning

As an innovative university, we use different teaching methods including online tools and emerging technologies. So, some of your teaching hours and assessments may be delivered online.

Assessment

Assessment methods vary and may include, practical class and project performance, written practical reports, project thesis, oral presentations, tutorial tasks and assessments.

Course breakdown:

coursework
phase tests.

The Coventry University Group assessment strategy ensures that our courses are fairly assessed and allows us to monitor student progression towards achieving the intended learning outcomes.

Entry requirements

Typical entry requirements:

40 UCAS tariff points. All Foundation courses require GCSE maths and English at grade 4 / C or Functional Skills Level 2, or other equivalent Level 2 awards and at least one A2 level or a BTEC equivalent qualification.

If you don’t fulfil the entry criteria your application may be considered on an individual basis, taking into account any work experience, other qualifications and/or any training you have completed. Speak to one of our advisers today to find out how we can help you.

Contextual offers and Fair Access Scheme

If you meet the criteria for our Fair Access Scheme, you could automatically receive a contextual offer that may be up to 24 UCAS points lower than our standard entry requirements. View the criteria for our Fair Access Scheme.

English language requirements

Applicants must possess a minimum IELTS of 6.0 overall (with no component part lower than 5.5)

If you don't meet the English language requirements, you can achieve the level you need by successfully completing a pre-sessional English programme before you start your course.

Fees and funding

Foundation year

Student	Full-time	Part-time
UK, Ireland*, Channel Islands or Isle of Man	£5,760	Not available
International/EU	Not currently available***	Not available

Degree

Student	Full-time	Part-time
UK, Ireland*, Channel Islands or Isle of Man	£9,535 per year	Request fee information
International/EU	Not currently available***	Not available

If you choose to study this course with a professional placement² or study abroad year, you will need to pay a tuition fee³ to cover your academic support throughout your placement year. Students commencing their professional placement in the academic year 2027/28 will pay £1,500.

For advice and guidance on tuition fees and student loans visit our undergraduate finance page and see the university’s Tuition Fee and Refund Terms and Conditions.

The University will charge the tuition fees that are stated in the above table for the first Academic Year of study. The University will review tuition fees each year. For UK (home) students, if Parliament permits an increase in tuition fees, the university may increase fees for each subsequent year of study in line with any such changes. Note that any increase is expected to be in line with inflation.

If you choose to study this course with a professional placement, the University will charge the tuition fees stated above for those on a placement during Academic Year 2027/28. The University will review professional placement tuition fees each year. For UK (home) students, the University may increase fees for each subsequent year of study, but such that it will be no more than 5% above inflation.

Tuition fees cover the cost of your teaching, assessments, facilities and support services. There may be additional costs not covered by this fee such as accommodation and living costs, recommended reading books, stationery, printing and re-assessments should you need them. Find out what's included in your tuition costs.

Applies to degree only:

The following are additional costs not included in the tuition fees:

Any optional overseas ﬁeld trips or visits: £400+ per trip.
Any costs associated with securing, attending or completing a placement (whether in the UK or abroad).

Foundation year funding

In order to receive funding for degree with foundation year courses, you will need to complete a four-year degree programme which includes the integrated foundation year, otherwise you may be responsible for your foundation year fees. For further information, please refer to the 'Tuition Fee Loan' details in the 'Funding your undergraduate course' section of our 'Fees and finance' page.

*Irish student fees

The rights of Irish residents to study in the UK are preserved under the Common Travel Area arrangement. If you are an Irish student and meet the residency criteria, you can study in England, pay the same level of tuition fees as English students and utilise the Tuition Fee Loan.

**This course with foundation year is not currently available to international students. If you do not meet the entry requirements to directly join year 1 of the degree, please take a look at our International Pathways Programme for additional options.

How do you know if you need to pay UK or international tuition fees?

We carry out an initial fee status assessment based on the information you provide in your application. Your fee status determines your tuition fees, and what financial support and scholarships may be available to you. The rules about who pays UK (home) or international (overseas) fees for higher education courses in England are set by the Department for Education. The regulations identify all the different categories of student who can insist on paying the home rate. The regulations can be difficult to understand, so the UK Council for International Student Affairs (UKCISA) has provided fee status guidance to help you identify whether you are eligible to pay the home or overseas rate.

If you meet all the criteria required by any one category, including any residence requirements, your institution must charge you the home rate. You only need to find one category that you fit into.

Facilities

The modern CU Coventry Mile Lane campus has been designed to promote collaboration, creativity, and innovation. Facilities include:

CU Coventry students also have access to facilities located on the Coventry University campus. These include the Lanchester Library and The Hub.

Facilities are subject to availability. Access to some facilities (including some teaching and learning spaces) may vary from those advertised and/or may have reduced availability or restrictions where the university is following public authority guidance, decisions or orders.

Careers and opportunities

Upon successful completion of the Professional Accounting BA (Hons) course, you should be able to:

Demonstrate understanding and knowledge of the theoretical, analytical and practical aspects of policies, strategies and processes within a changing environment, to meet stakeholder interests.
Critically appraise theories related to the development of a successful budgeting and financial strategy including the risk factors that need to be considered including country, currency and competitor risk.
Be proficient in developing management level strategy.
Develop appropriate research and analysis techniques, alongside the ability to undertake reliable market research activities.

With high demand for accounting professionals in all industries, graduates of this course have a potentially exciting list of career paths to explore.

Upon graduation, you will have gained several module exemptions with professional accounting bodies in addition to your degree, giving you a good advantage for progression towards becoming a Chartered Accountant. Please see Accreditation and professional recognition section for further information. Additional education/courses, costs and training may be required.

Where our graduates work

Some of our Professional Accounting BA (Hons) course graduates have gone on to further study with a master’s degree in the finance industry at institutions across the UK. Specialist areas have included Banking and Finance MA, Accounting and Finance MA and Business Administration MBA in Dubai.

Other graduates from this course have gone on to work successfully in global companies such as Santander, BDO Accountants and RSM International.

How to apply

BA (Hons) with foundation year

Apply via UCAS

C85

Institution code

View our courses on UCAS

Visit UCAS

UK students

Full-time UK undergraduate students apply through UCAS. If a part-time option is available, part-time students should apply directly to CU Coventry. Read our application pages to find out your next steps to apply.

How to apply

Apply via UCAS

If you'd like further support or more information about your course get in touch with us today.

(+44) 02477 652222

cuc@coventry.ac.uk

Complete our contact form

International students

International codes:
CUCU050I

International students should apply to CU Coventry directly. Read our application pages to find out your next steps to apply.

How to apply

For further support for international applicants applying for an undergraduate degree view our International pages or Coventry University Group's International hub.

If you'd like further support or more information about your course get in touch with us today.

(+44) 02477 652222

internationalenquiries.io@coventry.ac.uk

Complete our contact form

Disclaimers

Coventry University together with Coventry University London, Coventry University Wrocław, CU Coventry, CU London, CU Scarborough, and Coventry University Online come together to form part of the Coventry University Group (the University) with all degrees awarded by Coventry University.

¹Accreditations

²UK and international opportunities

Please note that we are unable to guarantee any UK or international opportunities (whether required or optional) such as internships, work experience, field trips, conferences, placements or study abroad opportunities and that all such opportunities may be unpaid and/or subject to additional costs (which could include, but is not limited to, equipment, materials, bench fees, studio or facilities hire, travel, accommodation and visas), competitive application, availability and/or meeting any applicable travel, public authority guidance, decisions or orders and visa requirements. To ensure that you fully understand any visa requirements, please contact the International Office.

³Tuition fees

The University will charge the tuition fees that are stated in the above table for the first Academic Year of study. The University will review tuition fees each year. For UK (home) students, if Parliament permit an increase in tuition fees, the University may increase fees for each subsequent year of study in line with any such changes. Note that any increase is expected to be in line with inflation.

For international students, we may increase fees each year, but such increases will be no more than 5% above inflation. If you defer your course start date or have to extend your studies beyond the normal duration of the course (e.g. to repeat a year or resit examinations) the University reserves the right to charge you fees at a higher rate and/or in accordance with any legislative changes during the additional period of study.

⁴Facilities

Student Contract

By accepting your offer of a place and enrolling with us, a Student Contract will be formed between you and the university. A copy of the current 2024/2025 contract is available on the website for information purposes however the 2025/2026 contract will apply for the 2025/2026 intake. The Contract details your rights and the obligations you will be bound by during your time as a student and contains the obligations that the university will owe to you. You should read the Contract before you accept an offer of a place and before you enrol at the university.