Introduction to bookkeeping and accounting
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| End-of-course assessment | No residential school |
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This course is available for study in the countries shown. Fees may vary by country.
Summary
This short course caters for people who want a good grounding in double-entry bookkeeping and the production of basic financial statements as well as anyone who wants to proceed to professional qualifications as bookkeepers, accounting technicians or fully qualified accountants. You’ll gain practical skills in Excel spreadsheets and double-entry bookkeeping, both manual and computerised, as well as knowledge and understanding of the essential principles, concepts, ethics and limitations that underpin bookkeeping and financial accounting. This course is a recommended preparatory course for our Certificate in Accounting. It has a choice of start dates, and you decide how long to take over your studies, from twelve up to twenty-four weeks.
Course content
The content of this course consists of the following:
- the basic principles, concepts, ethics, limitations and techniques central to bookkeeping and accounting
- the role of bookkeeping and accounting within for-profit organisations, not-for-profit organisations and the public sector
- the relationship between bookkeeping and accounting, including similarities and differences
- careers in bookkeeping and accounting, and the requirements for professional qualifications in the two subjects.
Students will learn the following practical and professional skills:
- perform basic operations with numbers, as required for bookkeeping and accounting
- perform basic operations with Excel spreadsheets, as required for bookkeeping and accounting
- complete all the steps required in a double-entry bookkeeping and accounting system from recording financial transactions in books of prime entry to preparing the profit and loss account/income statement and balance sheet
- a brief introduction to Sage accounting software
- develop the general practical and professional skills of bookkeeping and accounting
- develop awareness of relevant ethical issues for bookkeepers and accountants.
The likely audience of this course is students who want a good grounding in double-entry bookkeeping and accounting, and the production of basic financial statements. The course is of particular vocational relevance to students who want to progress to professional qualifications as bookkeepers, accounting technicians or fully qualified accountants.
The course material will be supported by CD-ROMs and web-based material.
Entry
Students should have some basic computer literacy and be familiar with basic financial documents and records, i.e. bank statements, invoices, receipts, credit notes, etc.
If you have any doubt about the suitability of the course, please contact our Student Registration & Enquiry Service.
Outside the UK
The course material is aimed at students in the UK or in any location where current UK GAAP (Generally Accepted Accounting Practice) is used.
Qualifications
B190 is an optional course in our
- BA (Honours) Business Studies (B04)
- BA (Hons) Leadership and Management (B54)
- Certificate in Business Studies (C63)
- Diploma of Higher Education in Business (E42)
- Diploma of Higher Education in Leadership and Management (E43)
- Diploma of Higher Education in Financial Services (E54)
- Foundation Degree in Business (G07)
- Foundation Degree in Leadership and Management (G08)
- Foundation Degree in Financial Services (G16)
It can also count towards most of our other degrees at bachelors level, where it is equally appropriate to a BA or BSc. We advise you to refer to the relevant qualification descriptions for information on the circumstances in which this course can count towards these qualifications because from time to time the structure and requirements may change.
If you have a disability or additional requirement
Students will need to be able to access CD-ROM material in order to complete the learning outcomes of this course. Adobe Portable Document Format (PDF) versions of printed material are available. Some Adobe PDF components may not be available or fully accessible using a screen reader. Other alternative formats of the course materials may be available in the future. Our Services for disabled students website has the latest information about availability.
If you are a new student, or new to courses using a computer or the internet, you will need to inform us of your particular needs as soon as possible, as some of our support services may take several weeks to arrange. Details of how to do this and our range of support services are described in our booklet Meeting Your Needs which you can download or request from our Student Registration & Enquiry Service.
You can also find information about accessible course materials, financial support and the Disabled Students' Allowance, equipment and other services, on our Services for disabled students website. It also includes our contact details for advice and support both before you register and while you are studying.
Course materials
What's included
Course guide, study book, CD-ROM material and use of course website.
Computing requirements
This course includes online computer activities – you can access these using a web browser that can play Flash and Shockwave. Some of your course software will be provided on disk.
You will need internet access and a computer. If you have purchased a new Windows computer since 2002 it should meet your course computing requirements. Check our Technical Requirements section if your computer is older than this or is otherwise unusual. Please note that you cannot use an Apple Mac or Linux computer unless it is running windows Boot Camp or similar.
Teaching and assessment
Support from your tutor
Study support will be provided by a moderator-led online forum.
Contact our Student Registration & Enquiry Service if you want to know more about study with The Open University before you register.
Assessment
The assessment details for this course can be found in the facts box above.
You must use the online eTMA system to submit your end-of-course assessment (ECA).
Professional recognition
Introduction to bookkeeping and accounting (B190) is accredited by the International Association of Book-keepers (IAB). The course provides exemption from both their Level 2 Certificate in Book-keeping and also their Level 3 Diploma in Accounting and Advanced Book-keeping. Therefore on successful completion of B190 students will be able to apply to become Members of the IAB.
Students also studied
Students who studied this course also studied at some time:
Future availability
The details given here are for the course that starts in May, August and November 2010 and February 2011. We expect it to be available four times a year.
How to register
To register a place on this course return to the top of the page and use the Click to register button. For more information and advice about registration see OU Study Explained.
About this page
An undergraduate course in Business and Management.
Study explained
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- Study explained
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