Micro-Credential Credit Bearing

Micro-Credential in
Financial Accounting


Course Category:

Business Skills, Finance Skills​, Accounting Skills

Mode of Delivery: 

Conventional / ODL

Language of Instruction:


Level of the Course:

Year 1


Not Applicable

Credit Value:

3 credits


14 Academic Weeks

Total Learning Hours:

120 hours


This course aims at introducing students to the fundamentals of bookkeeping and principles of financial accounting. It explains the accounting equation, identifies steps to complete the accounting cycle and discusses the role of accounting records in an organization. It further explains the differences between cash and accrual accounting, the nature of general purpose financial statements, the role of accounting information in making economic decisions and discusses the significance of accounting systems in providing relevant and reliable information. It also exposes students to financial statement analysis and interpretation of financial ratios.

Learning Outcomes

  1. Explain accounting principles and the role of financial reports.
  2. Explain the concept of accrual accounting and why it is used
  3. Use double entry system of accounting to record business transactions
  4. Prepare bank reconciliations and explain basic procedures for internal control of cash
  5. Prepare and perform financial statement analysis using relevant financial ratios and make appropriate interpretations based on information available

Assessment Methods 
and Types:

Mid Term -30%, Assignment – 20% and Final Exam -50%

Content Outline:

  1. Accounting and business
  2. Accounting equation and financial statements
  3. Recording transactions
  4. Measurement of business income
  5. Recording year-end adjustments and preparing financial statements
  6. Correction of errors
  7. Internal control and cash management
  8. Accounting for companies 
  9. Introduction to Consolidated Accounts
  10. Financial statements analysis

Additional Requirement:


Entry Requirement:

Minimum Age: 19 years old

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Course Price:


Why Choose a Micro-Credential Credit Bearing?

Pathway to Academic Qualification
Stackable & Modulised Learning
Competency & Versatility
Recognition & Accredited
14 Academic Weeks
Join RU Class
Doing While Learning
Digital Credentials
Life Long Learning

Pathway to the Qualification

Entry Requirement of the Origin Programme

Bachelor of
Business Administration (Honours)

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Bachelor of
Supply Chain Management (Honours)

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