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1 year


About the Course

This course is designed to introduce the basic concepts and techniques of financial accounting and management accounting. It is designed for students who have never studied business subjects before and who may not be native speakers of English. The material is not intended to be a test of computational ability. Numbers will be used to explain some topics but it is the ideas presented in the topics that are the most important. It is best if students try to approach these topics without any preconceptions.

A significant feature of this course guides the private study. Students are encouraged to complete all the exercises required for private study in order to prepare for the examination.

Learning Outcomes

Discuss and explain the scope and objectives of financial accounting and management accounting.

Identify the users of financial accounts and their particular needs.

Explain the treatment of non-current and current assets and the processing of related accounting adjustments. Including depreciation and receivables

Explain the treatment of non-current and current liabilities including the processing of related accounting adjustments.

Discuss the role of management accountants in decision-making.

Explain the techniques of absorption and marginal costing.

Explain the budgeting process and the behavioral consequences of budgeting.

Select appropriate accounting techniques for use in a variety of contexts.

Critically analyze the role of financial information in business contexts including external reporting and decision-making.

Prepare and interpret financial accounting statements for arranging of businesses.

Classify costs for the purposes of absorption costing and marginal costing.

Prepare and interpret costing statements

Prepare and interpret budgetary statements

Apply quantitative methods in a range of business contexts

Manage studies in an effective manner.

Make effective use of English.

Advance Your Expertise at OUS

Connect with learners and leaders just like you in our online associate bachelor's programs. You will go as far as your mind will take you as a diploma or associate bachelor's student at OUS?.

For Professionals

The Swiss Diploma (Year 1) or Associate of Bachelor's of Business Administration signifies the first level of achievement in any academic discipline. In our executive bachelor's programs, you will:

Develop and practice innovative research methods.

Earn the highest quality of education.

Achieve the expertise to publish in peer-reviewed journals.

Become a successful researcher and professional.

Associate Bachelor's Diploma/ Swiss Diploma: 2 years/ 1 year

The Swiss diploma associate bachelor's diploma will take your leadership to the next level. In our associate bachelor's programs, you will:

Lay the foundation for future for studies and professional achievement.

Study and apply innovative research methods.

Combine applied research and professional practice.

Prepare to make an impact in policy and practice.

Learn strategies to facilitate more effective, adaptable organizations and create positive change.

Become a more innovative leader in your field.

Your Instructor

OUS Academy / since 2013 offering 100% Online Education

OUS Academy / since 2013 offering 100% Online Education

OUS Royal Academy of Economics and Technology in Switzerland / 100% Online Flexible Learning for International Students

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