AF-HE · Business
Financial Accounting I
University & tertiary Ages 18–99 60 hours en
Read, prepare and interpret financial statements.
Double-entry bookkeeping, journals, ledgers, trial balances and ethical reporting for public and private organisations.
Curriculum family: African Higher Education Common Programmes
Course overview
This Business course connects core university concepts to African contexts, practical inquiry and community-based application. Learners work through guided readings, a weekly studio and an applied final task.
Learning outcomes
Explain key Business concepts; analyse evidence and assumptions; apply methods to an African case; communicate findings clearly; reflect on ethics, power and community impact.
Weekly outline
Week 1: Orientation and local context; Week 2: Core concepts; Week 3: Methods and evidence; Week 4: African case study; Week 5: Applied project; Week 6: Assessment and reflection.
Assessment
Weekly activities 30%; participation and peer response 20%; applied final project 50%.
Prerequisites: No formal prerequisite. Learners need curiosity, regular study time and access to weekly course materials.
Course media

Exams and assessment papers
No exam papers are available for download yet. Exam papers and results will appear here when a teacher publishes them.
Weekly lessons
| Week | Lesson | Studio |
|---|---|---|
| 1 | Week 1 - Orientation and local context: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 2 | Week 2 - Key concepts and vocabulary: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 3 | Week 3 - Methods, evidence and practice: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 4 | Week 4 - African case study and application: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 5 | Week 5 - Community project or problem studio: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 6 | Week 6 - Reflection, assessment and next steps: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 7 | Unit 7 - a local case study: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 8 | Unit 8 - comparison across places: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 9 | Unit 9 - voice and representation: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 10 | Unit 10 - ethics and responsibility: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 11 | Unit 11 - systems and relationships: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 12 | Unit 12 - patterns and interpretation: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 13 | Unit 13 - measurement and proportion: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 14 | Unit 14 - change over time: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 15 | Unit 15 - power and access: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 16 | Unit 16 - community strengths: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 17 | Unit 17 - primary sources and lived experience: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 18 | Unit 18 - research questions: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 19 | Unit 19 - organising evidence: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 20 | Unit 20 - mid-course synthesis: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 21 | Unit 21 - language and meaning: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 22 | Unit 22 - identity and community memory: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 23 | Unit 23 - land, environment and place: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 24 | Unit 24 - technology and access: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 25 | Unit 25 - designing a fair process: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 26 | Unit 26 - creative practice: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 27 | Unit 27 - problem definition: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 28 | Unit 28 - hypotheses and explanations: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 29 | Unit 29 - testing and revision: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 30 | Unit 30 - collaboration: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 31 | Unit 31 - communicating to an audience: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 32 | Unit 32 - visuals, numbers and media: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 33 | Unit 33 - resources and sustainability: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 34 | Unit 34 - rights and dignity: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 35 | Unit 35 - regional connections: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 36 | Unit 36 - project proposal: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 37 | Unit 37 - project purpose: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 38 | Unit 38 - project consultation: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 39 | Unit 39 - project preparation: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 40 | Unit 40 - project milestone one: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 41 | Unit 41 - constructive feedback: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 42 | Unit 42 - improving after feedback: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 43 | Unit 43 - quality and standards: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 44 | Unit 44 - risk and safety: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 45 | Unit 45 - leadership and responsibility: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 46 | Unit 46 - African innovation: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 47 | Unit 47 - professional application: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 48 | Unit 48 - project milestone two: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 49 | Unit 49 - accessible knowledge: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 50 | Unit 50 - self-assessment: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 51 | Unit 51 - debate and evidence: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 52 | Unit 52 - policy and collective action: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 53 | Unit 53 - livelihoods and value: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 54 | Unit 54 - health and wellbeing: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 55 | Unit 55 - climate resilience: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 56 | Unit 56 - heritage and future generations: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 57 | Unit 57 - digital literacy: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 58 | Unit 58 - community review: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 59 | Unit 59 - project milestone three: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 60 | Unit 60 - independent inquiry: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 61 | Unit 61 - theory and practice: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 62 | Unit 62 - uncertainty and limitations: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 63 | Unit 63 - future pathways: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 64 | Unit 64 - justice and reciprocity: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 65 | Unit 65 - clear presentation: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 66 | Unit 66 - project rehearsal: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 67 | Unit 67 - final evidence: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 68 | Unit 68 - applied project completion: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 69 | Unit 69 - public storytelling: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 70 | Unit 70 - teacher conference: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 71 | Unit 71 - exam preparation: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 72 | Unit 72 - practice assessment: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 73 | Unit 73 - correcting misconceptions: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 74 | Unit 74 - peer teaching: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 75 | Unit 75 - course synthesis: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 76 | Unit 76 - learning portfolio: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 77 | Unit 77 - community action: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 78 | Unit 78 - learner voice: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 79 | Unit 79 - assessment submission: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
| 80 | Unit 80 - mentorship and lifelong learning: Financial Accounting I Open full lesson | Learner activity: make a one-page response for Financial Accounting I. Start with what you already know, investigate one local example, compare two viewpoints, create a small artefact or worked solution, and share your reasoning with a peer or family member. |
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