Deepening Minor: Accounting Skills

Verdiepende minor
10 weken


Accounting is often referred to as ‘the language of business’, a vital discipline for companies’ wealth creation. 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 minor 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:

  • Prepare and use financial statements and other accounting reports
  • 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, budgets) for the accounting purposes of different types of business entities (service, merchandising and manufacturing business)
  • Understand the role of Enterprise Resource Planning (ERP) systems and use an ERP system
  • Use accounting techniques to explore complex business transactions of multi-corporate entities (e.g., consolidation techniques)

Special aspects

This minor is a pre-requisite for post-master education in accounting (i.e., Register Accountant). This minor is solely for RSM students.
Students should have a good command (both oral and written) of the English language.
All RSM minors have mandatory attendance. Hence, missing more than one lecture unexcused leads to an automatic fail of the course.

Overview content per week

Every week consists of 2 lectures that will cover theory as well exercises regarding the given topic. Starting in week 2, students are required to take part in “quizzes” on Canvas that cover the content of the past lecture(s). Additionally, there will be two guest lectures.

Teaching methods

Lectures that are a mix of theory and exercise.

Teaching materials

Heintz, J.A., and R.W. Parry. College Accounting. 23rd ed., Cengage Learning.
Any additional literature provided in Canvas documents


Method of examination
Assignments, participation during the guest lectures, written test.

Composition final grade

The final grade consists of the following elements:

•          Written test (80%). The written test consists of open questions. 

•          Assignments, projects and participation during lectures (20%).

To pass this course the written test grade has to be at least 4.5.

There is no minimum grade requirement for assignments, projects, and participation. To pass this course the final grade has to be at least 5.5.

There is a resit for the written test but not for the assignments, projects and participation.

Face-to-face and online feedback.

Frequently asked questions


Dr. Iuliana Sandu

010 - 408 2374

Verdiepende minor
10 weken
Rotterdam School of Management, Erasmus University
Studiepunten (EC)
Campus Woudestein


Please read the application procedure for more information. 

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