Accounting and Finance Degree BSc (Hons) | Open University

England

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An image to illustrate the BSc (Honours) Accounting and Finance

This multi-accredited degree will provide you with a thorough understanding of the role of accounting and finance/financial management within business and society. You’ll learn to analyse and interpret accounting and financial information and explore specialist areas like auditing, governance, law, taxation, and financial reporting. Alongside technical skills for accountancy and finance roles, you'll develop broader academic knowledge and skills such as critical thinking, reasoning, research, and creativity-abilities valued in many industries. The expertise and insights you gain will prepare you for a wide range of rewarding careers in accounting, finance, and broader business roles.

This course is accredited by a number of professional bodies:

We also offer a

Diploma of Higher Education in Accounting and Finance (W18)

that is the same in structure as the first two-thirds of this degree.

This accounting and finance degree has three stages, each comprising 120 credits.

You can dive straight into Stage 1, or if it’s been a while since you last studied and you'd like to build your confidence or gain experience in online learning, you can begin with an optional Access module. For this qualification, we recommend the Business and law Access module.

Our modular study approach gives you the flexibility to complete your qualification at a pace that fits around your life. Whether you prefer a fast track or want to work at a slower rate, you can tailor your study plan to suit your needs.

Stage 1 modules lay the foundations of your studies and prepare you for the later stages of this degree. You’ll learn essential and fundamental knowledge about understanding accounting, business management, data analytics, and decision-making.

Modules	Credits	Start month
You'll start your degree with:
An introduction to business and management (B100)	60	Oct \| Feb
Fundamentals of accounting (B124)	30	Oct
Business data analytics and decision making (B126)	30	Apr

This stage develops the knowledge and skills you gained at Stage 1 and delves deeper into the theoretical and practical elements of financial and management accounting and financial management. You’ll also be introduced to the main legal principles within the context of accounting and finance.

Modules	Credits	Start month
You'll study the following:
Intermediate financial accounting (BXI250)	30	Oct
Business law (BXI251)	30	Oct
Financial management (B252)	30	Apr
Intermediate management accounting (B253)	30	Apr
These modules include an online invigilated exam. ProctorU, a service based outside the UK, will remotely invigilate your exam. To study this module, you must agree to additional Terms of Service. Find out more about online invigilation.

You’ll study a range of specialist modules which are designed to extend your technical and analytical skills. They will also help you critically analyse and develop arguments and communication skills that are vital for accounting and finance-related roles.

Modules	Credits	Start month
You'll study the following:
Advanced financial accounting (B350)	30	Oct
Governance, audit and assurance (B351)	30	Oct
Advanced financial management and management accounting (B352)	30	Apr
Taxation (B353)	30	Apr
These modules include an online invigilated exam. ProctorU, a service based outside the UK, will remotely invigilate your exam. To study this module, you must agree to additional Terms of Service. Find out more about online invigilation.

You can complete this degree in as little as three years by studying at a pace equivalent to full-time. That’s 120 credits per year. To complete in three years, you’ll need to start your degree in October.

Don't worry if your circumstances change. You don’t have to stick to a full-time study pace. You can change the pace of your learning each year depending on what's right for you.

Modules	Credits	Start month
Stage 1 \| Year 1
You'll study the following:
An introduction to business and management (B100)	60	Oct \| Feb
Fundamentals of accounting (B124)	30	Oct
Business data analytics and decision making (B126)	30	Apr
Stage 2 \| Year 2
You'll study the following:
Intermediate financial accounting (BXI250)	30	Oct
Business law (BXI251)	30	Oct
Financial management (B252)	30	Apr
Intermediate management accounting (B253)	30	Apr
Stage 3 \| Year 3
You'll study the following:
Advanced financial accounting (B350)	30	Oct
Governance, audit and assurance (B351)	30	Oct
Advanced financial management and management accounting (B352)	30	Apr
Taxation (B353)	30	Apr

You can complete this degree in six years by studying part-time. That's 60 credits of study a year.

Modules	Credits	Start month
Stage 1 \| Year 1
You'll start your degree with the following:
An introduction to business and management (B100)	60	Oct \| Feb
Stage 1 \| Year 2
You'll study the following:
Fundamentals of accounting (B124)	30	Oct
Business data analytics and decision making (B126)	30	Apr
Stage 2 \| Year 3
You'll study the following:
Intermediate financial accounting (BXI250)	30	Oct
Financial management (B252)	30	Apr
Stage 2 \| Year 4
You'll study the following:
Business law (BXI251)	30	Oct
Intermediate management accounting (B253)	30	Apr
Stage 3 \| Year 5
You'll study the following:
Advanced financial accounting (B350)	30	Oct
Advanced financial management and management accounting (B352)	30	Apr
Stage 3 \| Year 6
You'll study the following:
Governance, audit and assurance (B351)	30	Oct
Taxation (B353)	30	Apr

By studying this degree, you’ll:

You’ll be supported throughout by personal tutors, digital and printed learning materials, online tutorials, and regular feedback.

You’ll be awarded a BSc (Honours) Accounting and Finance upon successful completion.

Your honours classification (first, upper second, lower second or third class honours) will depend on the grades you gain at Stages 2 and 3.

You'll also have the opportunity to attend a degree ceremony.

If you plan to work or study outside the UK, we recommend checking whether this qualification meets local requirements. Find out more about the international recognition of Open University qualifications.

As a student of The Open University, you should be aware of the content of the qualification-specific regulations below and the academic regulations that are available on our Student Policies and Regulations website.

We regularly review our curriculum to keep it up to date. This means the structure, availability, and content of the course or modules may change. We’ll update this page as soon as possible if there are any changes. If you have already registered for this qualification, we’ll inform you in good time of any upcoming changes where practicable. For more details, see our

Academic Regulations

contact us

You can achieve this degree in as little as three years and have a maximum of 16 years to complete it. Our module-by-module approach gives you the flexibility to complete your qualification at a pace that works best for you.

You can complete this degree in three years by studying at a pace equivalent to full-time. That’s similar to a student at a campus-based university.

You can complete this degree in six years by studying part-time. That’s roughly half the rate of a student on a full-time course at a campus-based university.

At the OU, flexibility and support go hand in hand. You’ll be in control of when and where you study, with clear deadlines to guide your progress. Whether you’re balancing work, family or other commitments, our approach helps you fit learning into your life. Students consistently praise the support we provide, and from the very start, you’ll be part of a vibrant OU learning community.

As you progress through your qualification, you’ll have access to a dedicated online study space, expert tutor guidance, optional live tutorials, and a wide range of resources to help you succeed. The sections below outline what you can expect.

Your module website will be a central hub for your learning, giving you easy access to:

Discover how the OU’s module websites, course materials, and support tools help you study online with confidence.

Each module has a dedicated tutor who will guide you through your studies. They’ll provide feedback, help you find resources, mark your assignments and support your learning journey.

For extra support, you can attend optional live tutorials with your tutor. These are usually conducted online, and most are recorded so you can review them later.

See how OU tutors and tutorials help you build confidence, connect with others, and get the support you need to succeed in your studies.

Our assessments reinforce what you’ve learned and show your understanding. Assessment types vary by module and may include:

Our qualifications are as accessible as possible, and we have a comprehensive range of support services to help you succeed. This qualification uses a variety of study materials and includes the following elements:

Every module has its own Accessibility Statement with more detailed accessibility information – you’ll find these in individual module descriptions. Visit our Disability support page to learn more about our services.

Discover how the OU’s Disability Support Team helps students with advice, adjustments and resources.

Throughout your studies, you’ll have access to a wide range of support services and be part of a vibrant learning community. Our subject-specific Student Support Teams can help with general queries and any updates to your OU account. You’ll also benefit from:

Discover the support network and learning tools you'll have access to throughout your studies.

There are no formal entry requirements for this qualification.

However, a basic understanding of mathematical operations, such as addition, subtraction, multiplication, and division, would be helpful.

To help you plan your progression through this qualification, we recommend that you also read the entry requirements of each module. Some modules require you to successfully complete modules at one OU level before you can progress to the next.

All modules at Stages 2 and 3 in this qualification include an online-invigilated exam. ProctorU, a service based outside the UK, will remotely invigilate your exam. To study these modules, you must agree to additional Terms of Service. Find out more about online invigilation.

If it’s been a while since you last studied and you’d like to build your confidence or gain experience in online learning, you can begin with an optional Access module. For this qualification, we recommend the Business and law Access module.

If you’ve studied at university level before, you may be able to transfer the academic credit you've been awarded towards an OU qualification. This could save you time and money by reducing the modules you need to study.

It’s not just university study that can be considered; you can also transfer study from a wide range of professional or vocational qualifications, such as HNCs and HNDs.

You should apply to transfer credit before registering, at least four weeks before the registration closing date. We will need to know what you studied, where, and when, and you will need to provide evidence of your previous study.

For more details and to download an application form, visit our Credit Transfer website.

The fees and funding information shown below relate to the 2025/26 academic year and are provided for guidance only. Updated 2026/27 information will be published on the 18th of March, when this qualification next opens for registration.

6 years

£3,892*

A degree is worth 360 credits. The fee per year is based on studying 60 credits per year for 6 years.

£23,352*

That’s 18% less than the cost of an equivalent qualification offered at most other universities in England.

Compare the cost of studying at the OU with other campus-based universities in England.

Honours Degree Honours Degree
Total cost at campus university* Total cost at campus university*	£28,605 £28,605
Total cost at The Open University Total cost at The Open University	£23,352 £23,352
Saving with The Open University Saving with The Open University	£5,253 (18%) £5,253 (18%)

Diploma of Higher Education Diploma of Higher Education
Total cost at campus university* Total cost at campus university*	£19,070 £19,070
Total cost at The Open University Total cost at The Open University	£15,568 £15,568
Saving with The Open University Saving with The Open University	£3,502 (18%) £3,502 (18%)

Certificate of Higher Education Certificate of Higher Education
Total cost at campus university* Total cost at campus university*	£9,535 £9,535
Total cost at The Open University Total cost at The Open University	£7,784 £7,784
Saving with The Open University Saving with The Open University	£1,751 (18%) £1,751 (18%)

Qualification Qualification	Total cost at campus university* Total cost at campus university*	Total cost at The Open University Total cost at The Open University	Saving with The Open University Saving with The Open University
Honours Degree Honours Degree	£28,605 £28,605	£23,352 £23,352	£5,253 (18%) £5,253 (18%)
Diploma of Higher Education Diploma of Higher Education	£19,070 £19,070	£15,568 £15,568	£3,502 (18%) £3,502 (18%)
Certificate of Higher Education Certificate of Higher Education	£9,535 £9,535	£7,784 £7,784	£1,751 (18%) £1,751 (18%)

*Based on maximum chargeable fees for the 25/26 academic year.

**The fee information provided here is valid for modules starting before 31 July 2026. Fees typically increase annually. In England, fees are subject to the part-time fee limit, as set out in section 5 of the University's

Fee Rules

Your course fees cover your tuition, assessment and study materials, but there are still a few additional costs that can come with studying. For this qualification, you'll need:

*The fee information provided here is valid for modules starting before 31 July 2026. Fees typically increase annually. In England, fees are subject to the part-time fee limit, as set out in section 5 of the University's

Fee Rules

Pay nothing upfront – over 85% of our students in England fund their studies with a Part-Time Tuition Fee Loan (sometimes called a student loan), meaning they pay nothing upfront.

Learn more about this and our other funding options below.

Repay in monthly instalments while you study.

Pay for each module with a debit or credit card in one quick, simple payment.

More than 1 in 10 OU students are sponsored by their employer.

Combine your payment options to fund your studies the way you want.

If you’re a serving member of the British Armed Forces (or you’ve recently left), you may be eligible to use ELCs to cover up to 100% of your course fees.

You may be eligible for:

The ability to analyse, report and manage financial information is a much sought-after skill in organisations. By completing this degree, you'll be equipped with transferable skills and knowledge that can be applied in many areas of an organisation. Here are some of the skills which this degree will help you acquire.

The skills and knowledge you'll develop by studying this degree will equip you to follow a number of career paths, and are recognised by employers as having great value for work in accounting, finance and business management areas. A qualification in accounting and finance can lead to opportunities in a wide range of areas such as auditing, taxation, management and financial reporting. Some careers may require further study, training and/or work experience beyond your degree, such as becoming a Chartered Accountant or a Chartered Financial Analyst.

After successfully completing this degree, you’ll be eligible for exemptions from a range of examinations with the following professional bodies.

The Association of Chartered Certified Accountants (ACCA) exemptions

At applied knowledge level:

At applied skills level:

The Chartered Institute of Management Accountants (CIMA) CGMA exemptions

At Certificate level:

At Operational level:

The Chartered Institute of Public Finance and Accountancy (CIPFA) exemptions

The Institute of Chartered Accountants of Scotland (ICAS) exemptions

At ICAS knowledge level:

We regularly monitor changes to accrediting bodies’ qualification requirements to ensure the continued availability of exemptions. Some of our accrediting bodies have the right to alter the availability of exemptions during the accreditation period.

The Open University Business School is one of the few institutions worldwide that is triple-accredited by the Association to Advance Collegiate Schools of Business (AACSB), the European Quality Improvement System (EQUIS), and the Association of MBAs (AMBA). These internationally recognised quality standards independently validate the quality of the School's teaching, research, and operations. The School undergoes regular reviews to ensure that standards are maintained and has successfully retained its triple-accredited status since 2004. This qualification is accredited through inclusion in these reviews.

Many graduate-level jobs are open to graduates of any discipline, particularly in business, accounting, finance, management consultancy and the public sector.

Once you register with us (and for up to three years after you finish your studies), you'll have full access to our careers service for a wide range of information and advice. This includes online forums, website, interview simulation, vacancy service, as well as the option to email or speak to a careers adviser. Some areas of the careers service website are available for you to see now, including help with looking for and applying for jobs. You can also read more general information about how OU study enhances your career.

In the meantime, if you want to do some research around this qualification and where it might take you, we've put together a list of relevant job titles as a starting point. Some careers may require further study, training and/or work experience beyond your degree:

This course will next start in the 2026/27 academic year and will open for registration on the 18th of March. If you’d like us to keep you updated, register your interest.

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Our prospectus will help you explore your course options, get a feel for life as an OU student, and register for study.

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This course will next start in the 2026/27 academic year and will open for registration on the 18th of March. If you’d like us to keep you updated, register your interest.