Financial Accounting

What you will study

    1. Accounting and finance functions in business organisations
    2. Financial systems, procedures, controls and compliance in business
    3. Financial accounting and management accounting
    4. Financial statements: elements, components, and users
    5. Categorisation of assets, liabilities and equity
    6. Accounting principles and qualitative characteristics of financial statements 
    7. The financial reporting regulatory framework
    8. Business documentation and accounting records (books of prime entry and the ledger)
    9. Basics of double entry bookkeeping: the accounting equation; recording basic transactions and balancing the ledgers
    10. Recording sales, purchase returns, discounts and sales tax on transactions
    11. Recording accruals and prepayments, receivables and payables
    12. Accounting for inventory
    13. Accounting for non-current assets
    14. Accounting for payroll
    15. Recording provisions and contingent liabilities
    16. Accounting for dividends, capital structure and finance costs
    17. Control accounts reconciliations
    18. Bank reconciliations
    19. Irrecoverable and doubtful debts
    20. Errors and suspense accounts
    21. Ledger accounts and the trial balance
    22. Preparing basic financial statements
    23. Interpretation of financial statements
    24. Preparing consolidated financial statements

Key features of the course

    • Flexibility to suit your needs – allowing you to study anytime, anywhere
    • An emphasis on personal and professional development through independent learning
    • Relevance of topics and practical examples to the context of your own professional practice
    • Illustrative practice activities with solutions, “test your understanding” activities and tutor-marked assignments to reinforce learning
    • Certificate of completion from London School of Finance and Law

This non-credit advanced course is intended for students who want to gain general knowledge, learn a new skill, upgrade existing skills or develop personal interests in subjects related to business management, finance and accounting.

This course can be taken alongside your degree or professional qualification studies elsewhere or as part of your informal career development programme. It will be of particular value to undergraduate, postgraduate or professional students of business management, finance and accounting. 

Learning outcomes

    • Knowledge and understanding
    • Key skills
    • Cognitive skills
    • Practical and professional skills
    • Transferable skills

Career relevance

    • Accounting professions
    • Financial management
    • Tax advisory
    • Investment analysis and management
    • Business administration
    • General management
    • Risk management
    • Management consultancy
    • Professional bodies
    • Professional training
    • Coaching, mentoring and counselling in finance, tax advisory and business management
    • Government offices and NGOs

Study method

Online learning with tutor guidance and support

How long it takes

6 months (192 hours)

You need to be able to spend approximately 8 hours per week on studying this module.

Teaching and assessment

A tutor will guide you throughout the study process and mark and comment on your written work. You and your tutor will primarily communicate with each other through email.

The course work includes online practice tests, tutor-marked assignments and end-of-module assessment. You must use the online VLE-system to submit your tutor-marked assignments and end-of-module assessment.

The Pass mark for the module is 50%. Upon successful completion, students are issued a certificate of completion from London School of Finance and Law.

Study materials

All study materials are provided on the module website.

Microsoft Office presentations and Adobe Portable Document Format (PDF) versions of study material are available.

A computer with a browser and broadband internet access is required for this module. Functionality may be limited on mobile or tablet devices.

If you have a disability or particular study requirements, please tell us as soon as possible.

Fees and funding

Course fees for the 2024/2025 academic year: £1,320

Course fees cover registration, course materials, tuition and assessment.

LSFL course fees depend on the level and duration of courses: check all tuition fee rates for the current academic year here.

You may be eligible for tuition funding.

Registration

Next term start date: 20 January 2025

The module website will be available to registered students three days in advance of the module start. Module sessions will be opened every week or every two weeks to enable tutor-led, gradual progression through the study materials and continuous assessment.

Course registration is open, but please be aware that due to the increased demand it may take us longer to respond than usual.

Registration closes 10 January 2025 (places subject to availability)

Registration for current students:

ENROL

Registration for new students:

You have to register as an LSFL student to study this course.

REGISTER AS AN LSFL STUDENT

Future availability

Financial Accounting starts three times a year – in January, May and September.

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Audit and Assurance

Business Economics

Corporate Finance

Taxation (UK)

International Taxation

Accounting, Auditing and Taxation (Professional Diploma)

Business Administration, Finance and Law (Professional Diploma)

Foundations of Law for Professional Practice in Finance

Using Accounting Software (SAGE Business Cloud)

International professional qualifications: ACCA, CIMA, IMC, CFA or IAD

Advanced courses in finance, business administration, business law and tax law

English language requirements

There is no formal requirement to prove your English language proficiency to study our courses. If English is not your native or second language, or you would like to improve specialist language skills necessary for your profession, you may complete one of the following English language courses:  

English for Finance

Business English

A full range of our English language courses can be viewed here.

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