This unit aims to introduce fundamental accounting principles that underpin financial operations and support good and sustainable decision-making in any organisation. Students will develop a theoretical and practical understanding of a range of financial and management accounting techniques.

Upon completing this unit, students will be able to assist senior colleagues in producing and analysing budgets, drawing up simple financial statements and using financial ratios to interpret performance. Students will also explore wider aspects of accountancy, especially ethics, transparency and sustainability, and gain fundamental knowledge and skills that will enable them to progress to a higher level of study.