BSc Accounting

Year of entry: 2024

Course unit details:
Law for Accountants

Course unit fact file
Unit code BMAN11110
Credit rating 20
Unit level Level 1
Teaching period(s) Full year
Available as a free choice unit? No


This course gives students a  grounding in the regulatory, professional and ethical issues relevant to work carried out in professional accounting practice. The impact on business and professional services of tort law, contract law and agency relationships is
considered, in addition to company and insolvency law and an introduction to other required areas including crime and data protection.

Students will gain an understanding of the legal implications of incorporation, the role of directors and shareholders, issues of corporate liability  and the legal regulation of the employment relationship.


BMAN11110 is core for BSc Business Accounting.

BMAN11110 is core for BSc Business Accounting and BSc Business Accounting.


To provide students with an understanding of the principles of English law, its systems and
institutions and the implications  and  impact of the law on business and professional services.

It includes the development of knowledge and skills in specific legal areas relating to business, and the ability to recognise when further specialist legal advice is necessary.

Learning outcomes

• Identify the essential elements of the legal system, including the main sources of law

• Recognise and apply the appropriate legal rules relating to the law of obligations

• Explain and apply the law relating to employment relationships

• Distinguish between alternative forms and constitutions of business organisations

• Recognise and compare types of capital and the financing of companies

• Describe and explain how companies are managed, administered and regulated

• Recognise the legal implications relating to insolvency law

• Demonstrate an understanding of corporate fraudulent and criminal behaviour


The module has  an English law focus and is limited to accountancy-related case studies and application.

INTRODUCTION: terminology, court structures, sources and legal process ( including ADR );

OBLIGATIONS: contract ( basic formation & contents, termination, and remedies ), tort ( basic negligence , negligent misstatement, defences & vicarious liability ), crime (  fraud, market abuse, bribery & money laundering );

EMPLOYMENT RELATIONSHIP: types of employment ( including agency ), mutual duties ( usual obligations plus IPR, GDPR, computer misuse, whistleblowing & victimisation ), dismissal & redundancy ;

BUSINESS FORMATS: types, formation and management (  partnerships, incorporation ), financing ( shares; loans; capital maintenance ), company personnel ( shareholders, directors, Company Secretary ), insolvency and company rescue.

Teaching and learning methods

  • A two hour lecture per week  ( for 10 weeks in semester one  &  9 weeks in semester two )

  • A one hour seminar per   week ( 9 weeks in semester one & 8 weeks in semester two ) 

  • Drop-in, non-compulsory  Revision   classes   at the end of each semester

Contact hours = 50


Intellectual skills

Identify other key areas in which the law affects the role and work of the professional accountant ;

Use legal skills, research and terminology effectively and be able to apply these in a business / management context.

Employability skills

General skills included: Analysis Communication Problem-solving Time management Organization IT and innovation Initiative Commercial awareness Professional scepticism

Assessment methods

Semester One :  examination (50%)

Semester Two : examination (50%)

Feedback methods

  • Face-to-face in seminars
  • Opportunities for written practice to be correctedGeneric examination feedback

Recommended reading

Carr, Carter, Horsey, Skills for Law Students (OUP)
Haigh, Legal English (Routledge)
Hanson, Learning Legal Skills & Reasoning (Routledge)
Jones, Introduction to Business Law (OUP)
Marson & Ferris, Business Law (OUP)
Hannigan, Company Law (OUP)
Roach, Company Law (OUP)

Study hours

Scheduled activity hours
Lectures 38
Seminars 17
Independent study hours
Independent study 145

Teaching staff

Staff member Role
Fiona King Unit coordinator

Additional notes

Programme Restrictions: Compulsory for BSc Business Accounting students BSc Business Accounting students. Not offered to other students.

For Academic Year 2023/24

Updated: March 2023

Approved by: March UG Committee

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