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Accounting is the process of summarising, analysing, and reporting financial transactions so that consumers of the information may make educated decisions. Finance studies how firm executives and investors make financial decisions, how they manage risk, and how financial markets operate. The MSc in Accounting and Finance programme teaches students the academic underpinning as well as the practical skills required to function in the global financial sector. Accounting and Finance at Queen's is routinely listed among the top ten universities in the United Kingdom by the Times and Sunday Times Good University Guide. ACCA (the Association of Chartered Certified Accountants), the global organisation for professional accountants, has certified the curriculum. The programme is also part of the CIMA expedited path, allowing students to enrol through the CIMA master's gateway route. Students can hear from industry executives and academics who give guest lectures/talks at the Management School on a regular basis.