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Course Overview

This subject covers the general framework of the financial and cost management processes. It focuses on the use of accounting information for management planning, control and decision making through the understanding of costing and budgeting concepts.





The subject aims to equip students with knowledge and skills to:

  • read, understand and interpret basic financial statements.
  • explain the main sources of financing for a business enterprise.
  • use accounting information for management planning, control and decision making.

Entry Requirements

Applicants applying for modular units which are drawn from existing full diploma or post-diploma programmes will have the same minimum entry requirements as the full qualifications.


To find out the minimum entry requirements specific to this modular unit, please click on the following courses: 


What You'll Learn

  • Introduction to Accounting & Finance
  • Financial Statements 
  • Basic Cost Concepts & Terminology
  • Cost Behaviour
  • Cost-Volume-Profit Analysis
  • Budgeting, Planning & Control
  • Decision Making
  • Inventory Management
  • Sources of Financing


Modes of Assessment


  • Continual Assessment  
  • Semestral Assessment





Upon successful completion of the modular unit, students will be awarded a Statement of Result which can count towards the attainment of:


For more information on course fee / schedule, or to apply,

Course Contact

  • 67881212
  • Monday - Thursday: 8:30am - 6:00pm
    Friday: 8:30am - 5:30pm
    Closed during lunchtime, 12:00pm - 1:00pm
    and on weekends and public holidays.

  • https://www.tp.edu.sg/tsa
  • Temasek SkillsFuture Academy (TSA)
    Temasek Polytechnic
    East Wing, Block 1A, Level 3, Unit 109
    21 Tampines Ave 1
    Singapore 529757


  • Temasek Polytechnic reserves the right to alter the course, modify the scale of fee, amend any other information or cancel a course with low enrolment.