Recommended: Human Resources Management or equivalent. It is also recommended that students have a basic knowledge of accounting before taking this course. Learn financial and management accounting concepts and techniques, focusing on the relationships between management of performance and basic management functions of planning, coordination and control. It is recommended that students have a basic knowledge of accounting before taking this subject. Note: Students who successfully complete this course can apply for exemption from 'Financial and Managerial Accounting' within the Human Resources Certificate Program. HRPAO will grant a credit for successful completion of this course. You must obtain a minimum passing grade of 70% to qualify towards an HRPAO accreditation.