BU8101 Accounting: A user perspective

Course Provider

Nanyang Business School (NBS)


Continuing Education and Training Certificate

Academic Unit



This course aims to provide students with an understanding of how to use financial statement information to make economic decisions from a user perspective such as investors and creditors. In the process, students will learn how financial statements are prepared in accordance with the Financial Reporting Standards.

*This is a single credit-bearing course from NTU Undergraduate Degree Programmes.


Course Availability

  • Date(s): 09 Aug 2021 to 03 Dec 2021

    Time: Please refer to schedule.

    Schedule: Download here

    Venue: NTU Main Campus

    Registration Closing Date: 30 Jun 2021

The course examines the impact of various accounting choices on the financial statements and the incentives that contracts based on accounting numbers can create for different stakeholders. These help users to understand why managers choose certain accounting methods and avoid others.
In this course, students are treated to an understanding of a broad range of the underlying accounting concepts without the need to be involved in too much detail associated with the processes. Whilst non-accounting and non-business students need not have to prepare detailed financial statements, it would be beneficial for them to be able to understand, interpret, analyze and use them. Topics covered include the role of accounting in business; the accounting cycle; understanding, interpretation and analysis of financial statements; and the application of accounting tools for strategic planning and control in a business organization.
Working Professionals

Standard Course Fee: S$1,431.66


Course fee payable after SSG funding, if eligible under various schemes  
Cat-A SSG Funded Courses S$429.50
Enhanced Training Support for SMEs (ETSS)  S$161.90
Mid-Career Enhanced Subsidy (MCES) S$161.90


  • All fees stated are inclusive of 7% GST
  • SkillsFuture Credit can be used to offset course fees payable. Click here for more information.
  • NTU/NIE alumni may utilise their $1,600 Alumni Course Credits. Click here for more information.
Read more about funding