Accounting Principles (BTEC4 HNC – HBO unit)

Accounting Principles (BTEC4 HNC - HBO)

Do you want to develop insight into the fundamental accounting principles that underpin financial operations and support good and sustainable decision making in any organisation? Do you want to develop a theoretical and practical understanding of a range of financial and management accounting techniques? So, sign up for the unit Accounting Principles with Kronenburgh Business College in The Hague: "Blended Learning" (in-class and / or online) part-time education for adults in business. This unit is part of the first year Bachelor Business and Management. This is an international BTEC4 / HNC programme at university (HBO) level.

Management accounting is a profession that supports management decision making, planning and performance management systems. Management accountants provide expertise in financial reporting and control to assist management in the formulation and implementation of an organisation's strategy by providing appropriate financial information and undertaking related accounts administration.

What makes this program so special?

– The unit is part of the Internationally recognized Bachelor's programme Business and Management,
– You can obtain the unit BTEC4 HNC certificate,
– Use your own company as a case study,
– Blended learning: in class lectures but you can also participate with zoom,
– Access for students from all countries,
– Lecturers who work professionally in practice.


The overall aim of this unit is to introduce fundamental accounting principles that
underpin financial operations and support good and sustainable decision making in any organisation. Students will develop a theoretical and practical understanding of a range of financial and management accounting techniques.
On successful completion of this unit, students will be able to assist senior colleagues in producing and analysing budgets, drawing up simple financial statements and using financial ratios to interpret performance. Students will also explore wider aspects of accountancy, especially ethics, transparency and sustainability, and gain fundamental knowledge and skills that will enable them to progress to a higher level of study.

Learning Outcomes
By the end of this unit a student will be able to:
LO1 Examine the context and purpose of accounting
LO2 Prepare basic financial statements for unincorporated and small business
organisations in accordance with accounting principles, conventions and standards
LO3 Interpret financial statements
LO4 Prepare budgets for planning, control and decision making using spreadsheets.

You will write an assignment that covers the learning outcomes.


The unit is at university level (HBO).

Your level of English should be at the level of mbo4, havo or vwo / Common European Framework of Reference (CEFR) level B1
PTE 51, IELTS 5.5; Reading and Writing must be at 5.5,
or equivalent.
Students that have studied in English for last two years als have acces.


In order to be able to compare the education systems in the different European countries, the European Qualification Framework EQF was developed. The Bachelor’s program in Business and Management is rated as follows (see Nuffic):

Higher National Certificate in Business HNC: EQF5;
Higher National Diploma in Business HND: EQF5;
Top-up Business and Management: EQF 6 (in the Dutch system HBO or WO).

For this unit you can obtain the unit BTEC4 HNC certificate.

Kronenburgh International Business School provides the HNC and HND programs under the license and supervision of Pearson. Pearson Education Ltd.: The UK’s largest diploma awarding body with academic and professional qualifications that are globally recognized and benchmarked. Pearson is the world’s leading training company. Pearson therefore provides the internationally recognized HNC certificate and the HND diploma.

The program is made up of BTEC units. The Ofqual Regulated Qualifications Framework (RQF) Qualification numbers are:

Pearson BTEC Level 4 Higher National Certificate in Business: 601/8364/0
Pearson BTEC Level 5 Higher National Diploma in Business: 601/8365/2


We start the lecture day with a kick-off test about the theory of the previous lecture day. In this way we encourage you to really absorb a piece of theory every day of your lecture. You and the lecturer will also receive daily feedback on whether the theory has landed well or whether repetition or additional explanation is needed. At the end of the unit there is a theoretical test. The final mark for this test must be sufficient to be able to continue. This is therefore a conditional test.

You will receive an assignment for this unit. You show that you can apply the theory within a practical case. You will also look for extra relevant theory/literature and you will include a bibliography in your elaboration. You show that with a critical eye you can draw your own conclusions and formulate an advice based on literature. The assignment also includes a presentation part.


The best continuation offered by the Kronenburgh International Business School is the bachelor Business and Management with a specialisation in:


College times: 13.30-20.50.

College day: we offer the lectures on Tuesday afternoons and evenings.

College duration: 4.5 days.

Time investment: As a guideline, we use one hour of homework for every hour of lecture. You also write an assignment.

Start: 8 April 2025.

College schedule: 2024-2025.

In class and / or online: Blended Learning.





Contact hours
4 lecture days of 6 lecture hours per lecture day + 3 hours for exams comes to a total of 27 contact hours.

Tuition and literature

College fee / tution fee € 675,00
Registration Pearson € 100,00
Literature core textbook € 30,00
Total € 775,00

The core textbook can be downloaded after online payment.

Good to know

    • Prices Pearson are subject to exchange rates.
    • Pearson may change prices.
    • Studystore literature is based on previous academic year prices. New bibliographies will not be available until the summer holidays.

Other costs

  • You bring your own laptop. We work with Microsoft Office suite (Word, Excel, PowerPoint (full software versions, so no free or limited versions).
  • Additional lecture material/literature may be charged.
  • If sufficient study results are not obtained, there are costs for attending lectures, taking exams and assessments (depending on what is necessary).

Nice bonus
- No registration costs;
- No VAT on tuition fees;
- No arrangement costs;
- No reproduction rights fees.

Does the government support NL students?
An employer can set off employee training costs for tax purposes.

Meer informatie?

Je kunt:

• bellen: +31 70 3998806
• mailen:
• langskomen: Dinsdagavond > Inloopavond
• meet online: mail e-adres en tijdstip en ontvang een ‘zoom’ uitnodiging