Minor Deepening Minor: Accounting Skills


Deepening minor
Minor code

Let's face it: everyone is affected by accounting numbers. This course focuses on the technical side of accounting and takes the mystery out of the numbers.

Offered by:Rotterdam School of Management, Erasmus University (RSM); department of Accounting & Control
Other programmes which are contributing to the minor:not applicable
Access:See admissions matrix


The back end of the accounting process aims at management accounting and financial accounting. The front end of the accounting process deals with the accounting information system and the recording of transactions within this system in order to provide reliable and relevant accounting information. The minor Accounting Skills focuses on the techniques that are used to make these recordings. This course is designed to help you develop a profound understanding of the techniques underlying the accounting process in order to apply them in practical situations. We believe that a focus on techniques and their applications may be exactly what you need to complement your, often quite theoretical, academic studies.

Learning objectives

In this course students will gain an in-depth understanding of essential accounting techniques by being actively involved in the accounting process of different types of business entities. More specifically, after following this minor students should be able to:

  • Demonstrate understanding of the fundamental principles and concepts that underpin accounting (e.g., double-entry bookkeeping, the accounting equation, assets, liabilities, equity, accrual accounting, measurement, reliability, relevance)
  • Use accounting techniques (e.g., the accounting cycle, source documents, T-accounts, the chart of accounts, general ledger, trial balance, worksheets, financial statements) for the accounting purposes of different types of business entities (service, merchandising and manufacturing business)
  • Analyze and evaluate the accounting treatment for a large range of accounting problems (e.g., inventory valuation, depreciation, impairment, the accounting treatment of cryptocurrencies)
  • Use accounting techniques to explore complex business transactions of multi-corporate entities (e.g., consolidation techniques)
  • Demonstrate understanding of the role of accounting within the business.

Specific characteristics

This minor is a pre-requisite for post-master education in accounting (i.e., Register Accountant).
Students should have a good command (both oral and written) of the English language.


Maximum number of students that can participate in the minor: not applicable 
Minimum number of students that can participate in the minor: 10

Contact hours

To be announced

Teaching methods

Lectures and tutorials


To be announced


Measuring class contribution

The final grade consists of the following elements:

  • Written closed-book test (80%). The written test consists of open questions and multiple choice questions.  
  • Assignments, projects and participation during lectures and tutorials (20%).

To pass this course the final grade has to be at least 5.5. 

Contact information

Contact person

Dr. Iuliana Sandu
Phone: 010 - 408 8745
Room: T8-11

Faculty websites


Deepening minor
Minor code
Rotterdam School of Management, Erasmus University
Study points (ECTS)
Instruction language
Campus Woudestein, Rotterdam


More information follows.