DIPLOMA IN FINANCE
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.
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
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Associate Bachelor's Diploma/ Swiss Diploma: 2 years/ 1 year
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