Accounting Concepts

Key Information

Programme Type



6-week Online Delivery


5 Master's Credits



Next Start Date

Please contact us

Course Overview

This online microcredential aims to provide an introduction and background to some of the basic ideas and concepts behind management accounting. It will emphasise how accounting data is used and interpreted by leaders to help them make decisions. The course will explore different definitions of profit or surplus covering both private and public sector organisations. Trends in data will be investigated, and how these trends can be interpreted in different ways to provide meaning for an organisation. The course will look at the nature and role of budgeting and how an understanding of budgeting can help feed into the procurement process and how these can impact an organisation.

Why Choose Lincoln

Flexible, online delivery

Completed over 6 weeks

5 Master's-level credits

Developed by experts at Lincoln International Business School

Covers basic ideas and concepts behind management accounting

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How You Study

Students will work in a virtual learning environment, engaging with independent study materials such as videos and reading content and have opportunities to test their understanding.

Upon completion of the programme, students are expected to be able to examine the different definitions and levels of profit/surplus in an organisation, interpret trends in financial data and compare and contrast the meaning of these trends for organisations, and evaluate the role of budgeting and procurement on organisations.

The main topics covered in the course include:

- Costs, revenues, and profit
- Identifying trends in financial data
- Interpreting trends in financial data
- Budgeting
- Procurement

How you are assessed

The types of assessment used will range from written assignments, reports, and reflective journals, which provide an opportunity to demonstrate learning. Specific guidance will be provided by the teaching team. All assessments will be subject to specific referencing and citation requirements, and University regulations relating to assessment, submission, and resits.

Upon successful completion, students will receive a digital badge and certificate of completion, and five Master's credits.

Explore Flexible Learning

From short courses and microcredentials, to professional development modules and fully online Master’s degrees, we offer a range of flexible programmes to suit your individual needs. Our suite of programmes uses a variety of delivery methods, including online-only, face-to-face, blended, and distance-learning approaches.

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Combining Courses

Students who successfully complete three microcredential programmes from the same subject category may use this as Accreditation of Prior Learning against a module on our MBA Leadership programme. For more information, please contact us.

Bespoke Microcredentials for Businesses

If your organisation is interested in bespoke microcredentials for a group of employees, please contact our team at