Accounting provides students with a sound basis for progression to careers in accounting or with an accounting bias, as well as for careers in general management; it also affords a good preparation for professional accounting qualifications; accounting as a major subject provides subject exemptions from the examinations of 2 of the UK professional bodies: the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Management Accountants (CIMA); those who study marketing may not only be taking the first steps towards a career in marketing, but also towards senior management; exemptions from the Chartered Institute of Marketing qualifications are available to those who choose the requisite modules.