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Accounting (ICTiB&PS)


Admission requirements



This course is aimed at introducing students to financial and management accounting and related financial management, with an emphasis on basic knowledge of the accounting concepts, rules and principles and the application of these elements to the business environment. The course is structured around six interactive lectures and self-study and designed as an intensive six-week 3 EC course (equivalent to 84 hours). Students examine the accounting function and its role in modern business, Basic accounting theory and principles are examined, and some of the more important contemporary accounting developments are reviewed. This course is designed for consumers as opposed to producers of accounting. The idea is to make the exercises in advance – in groups -, in order to reinforce your knowledge and understanding. Moreover I will hand over case studies which we will work out in class and related articles as readers. To enliven the presentations, I will share with you personal practical experiences and personal appearances of guest speakers, also to match the link with ICT. For the exam itself, I will make use of one case study.

Course objectives

By the end of the course, the student should be able to:

  • Understand and discuss the role of financial and management accounting and related financial management;

  • How basic knowledge of the accounting concepts and rules and their impact and application to the business environment;

  • Critically assess published studies and be able to read, interpret and analyze the primary financial statements and financial reports;

  • Understand and be able to use and analyze the balance sheet and income statements, based on the accounting equation and accrual accounting;

  • Understand and be able to use and analyze the statement of cash flows;

  • Master the skills involved to use accounting information to make judgments about firm performance, including trend analysis, profitability analysis and liquidity analysis.


The most updated version of the schedules can be found on the Leiden University student website

Mode of instruction

3 hours interactive lectures, presentations and discussions every week, 6 weeks long.

Assessment method

You will be evaluated and graded for this course on the following basis:
25% class participation Accounting is an international business language and is to a large degree about discussing and communicating ideas, argumentation and results. This course is no exception, and training –and assessing- your ability to constructively engage in discussions about accounting concepts is essential.
25% presentation and group assignments. In session 3-5 we will cover presentations by teams of students who will be asked to present and discuss the exercises assigned for each chapter. For this you will be assigned to a team. Detailed instructions will be given on the first day of class.
50% Final exam. A closed-book exam, with MC questions on all materials discussed in the lectures and the assigned readings.
In order to pass students must have a total grade of at least a 6 (six).



Reading list

Accounting and Finance for Non- Specialists, 10/E (as from 8/E allowed)
Peter Atrill, University of Plymouth Business School
Eddie McLaney
ISBN-10: 1292135603 ISBN-13: 9781292135601 ©2017- Pearson- Paper, 616

Signing up for classes and exams

You have to sign up for classes and examinations (including resits) in uSis. Check this link for more information and activity codes.

There is only limited capacity for external students. Please contact the programme Co-ordinator

Contact information

Programme Co-ordinator: [ms. Esme Caubo(