Level 6 Certified in Financial Decision Making

Level 6 is equivalent to Bachelor's level

The aim of this Level 6 certified is to demonstrate the links between business decision making, risk assessment and financial information. Learners will understand how businesses are financed through their fixed and working capital requirements and how the financial management of each organisation is influenced by its governance and ownership structure.

Level 6 is equivalent to Bachelor’s level and could transfer 20 credits and full tuition fees to Bachelor programs of Paris-U.

Programs in details

Learning Outcomes:

1. Understand the role of financial information and financial analysis in business risk assessment and decision making.

  • 1.1 Analyse the factors that guide and drive decision making in business.
  • 1.2 Assess the significance of financial factors in business decision making.
  • 1.3 Evaluate the characteristics of business risk that impact on financial and business decisions.

2. Understand how financial statements and their structure aid business decision making. 

  • 2.1 Compare the accrual and cash flow approaches to accounting and financial reporting and the implications of each for business decision making.
  • 2.2 Evaluate the structure and content of final  accounts and their uses for business decision making. 
  • 2.3 Interpret financial information in balance sheets, income statements as well as sources and  applications of funds statements. 
  • 2.4 Differentiate between financial decisions relating  to capital expenditure and those relating to  revenue expenditure. 

3. Be able to perform effective capital expenditure appraisal using range of techniques. 

  • 3.1 Appraise various sources of short-term and long term financing for businesses.
  • 3.2 Critically examine key factors affecting the choice of source of financing. 
  • 3.3 Evaluate various techniques used for appraising and making decisions regarding capital expenditure.
  • 3.4 Explain the possible benefits and drawbacks of off-balance sheet financing.

4. Be able to evaluate how different ownership structures impact on financial performance.

  • 4.1 Critically analyse the corporate governance, legal and regulatory environments of different business ownership structures.
  • 4.2 Compare and contrast stakeholder interests of owners and managers in decision making. 
  • 4.3 Evaluate the significance of Return On Capital  Employed (ROCE), Earnings Per Share (EPS) and other overall performance measures for theOlong-term sustainability of businesses. 
  • 4.4 Differentiate between business ethics, governance and accounting ethics as controls on business accountability.


Ownership structures, financial statements

Course Coverage:
  • Sole traders, partnerships, limited companies, public  limited companies, public sector organisations,  cooperatives, international business structures, implications for finance.

  • Structure of statements for each type of organisation,  differences between organisations, reporting requirements (UK and/or international law and standards).

Structure, format and requirements of published accounts

Course Coverage:
  • Role of auditors, published vs internal financial  information, main published financial statements:  statement of financial position, statement of financial  performance, statement of cash flows
  • Different ratios: profitability, liquidity, efficiency, capital,  investor, using ratios: calculation and interpretation,  industry benchmarking, limitations of ratio analysis

Business finance needs and sources of finance

Course Coverage:
  • Long term – non-current assets; Short-term – working capital; importance of working capital for business continuity
  • Costs of finance, effect on financial statements, range  of sources, external and internal sources, long-term  and short-term role of stock markets and advantages,  disadvantages of each source
  • Matching source of finance to project (long or short term, external or internal, asset backed finance etc.

Budgets, cash flow and investment appraisal

  • Cash flow forecasts, budgetary control systems and budget information and managing cash flow. 
  • Net present value, discounted cash flows, internal rate of return, payback, accounting rate of return.
  • Analysing results, non-financial considerations,  decision making, supporting recommendations. 
  • Atrill, P. (2011) Financial Management for Decision Makers. Harlow: FT Prentice Hall. 
  • Atrill, P. and McLaney, E. (2006) Management Accounting for Decision Makers. Harlow:  Prentice Hall.  
  • Atrill, P. and McLaney, E. (2010) Management Accounting for Decision Makers. 6th Edition.  London: Financial Times Press.
  • Berk, J. and DeMarzo, P. (2007) Corporate Finance. London: Pearson.  
  • Brealey, R., Myers, S. and Marcus, A. (2007) Fundamentals of Corporate Finance. New  York: McGraw Hill Irwin. 
  • Cox, D. and Fardon, M. (1997) Management of Finance. London: Osborne Books. 
  • Drury, C. (2009) Management Accounting for Business. 4th Edition. London: Cengage  Learning 
  • Dyson, J. R. (2004) Accounting for Non-Accounting Learners. 6th Edition. Harlow: FT  Prentice Hall. EMEA.
  • Lumby, S. and Jones, C. (2000) The Fundamentals of Investment Appraisal. London:  Thomson
  • Ray, P. (2009) Managerial Accounting for Business Decisions. 3rd Edition. London:  Financial Times Press.

Entry requirements

To enroll The Level 6 Certified, the learner must possess:

  • Graduated vocational schools or College or completed 2nd year of Bachelor or
  • Relevant NQF / QCF / RQF Level 5 Diploma, or equivalent or
  • HNDs/ NVQs/ Foundation degrees/ Diploma of higher education (DipHE) or
  • At least 2 year working experience.
  • And learners must be over 18 years old.

Université Libérale de Paris (Paris-U) reserves the highest decision-making power for admission whether to accept or not accept after a specific review of each candidate’s profile to ensure that they can comprehend and gain benefits when participating. For the fake university or diploma mills, Paris-U shall not be accepted.

English requirements

If a learner is not from a predominantly English-speaking country, proof of English language proficiency must be provided.

Common European Framework of Reference (CEFR) level B2 or equivalent

Or A minimum TOEFL score of 101 or IELTS 6.5; Reading and Writing must be at 6.5 or equivalent

After graduating from Level 6 Certified, students receive all certified documents from Université Libérale de Paris. 

Certified Documents:

  • e-Certificate from Université Libérale de Paris. 
  • Hard copy certificate from Université Libérale de Paris. 
  • Accreditation of Prior Experiential Learning for Qualification (APELQ) certified from Paris-U for credit and tuition fee transfer
  • Accreditation & Recognition certified from Paris-U.

Because the program is accredited and recognized, students can easily use certified in the working environment and have many opportunities for career advancement. In addition, in case if you want to study for a university degree, students can convert all credits and the full tuition fee when participating in the program Paris-U. 

Université Libérale de Paris’s Level 6 Certified means:

Paris-U Level 6 certification is the certified at the bachelor level and is equivalent to:

  • Level 6 certificate of Regulated Qualification Framework (RQF) of UK
  • Level 9 certificate of Scottish Credit and Qualifications Framework (SCQF)
  • Level 6 certificate of Credit and Qualifications Framework (CQFW)
  • Level 6 certificate of European Qualifications Framework (EQF)
  • Level 7 & 8 certificates of the Australian Qualifications Framework (AQF)
  • Level 6 certificate of ASEAN Qualifications Reference Framework (AQRF)
  • Level 7 & 8 certificate of the African Continental Qualifications Framework (ACQF)

Students can convert all credits and the full tuition fee when participating in the Paris-U academic programs if they want to study for an academic degree.

Credits transfer:

Learners can accumulate 20 credits from the Level 6 Certified program when participating in the Bachelor of Business Administration with Hons – final year. Please see the credit transfer policy HERE

Tuition fee transfer:

When participating in the BBA with Hons program, students who have graduated 1 Level 6 Certified will receive a discount equivalent to short courses tuition fee. Please see the tuition fee transfer HERE

[APEL.Q] – Accreditation of Prior Experiential Learning (APEL) for Award of Academic Qualifications (Q) is the award of academic qualifications to individual learners through the evaluation and assessment of prior experiential learning towards fully accredited programmes offered by Paris-U. A degree with [APEL.Q] pathway is granted on the basis of the knowledge, skills, and competencies acquired through formal, informal, or non-formal learning.

As a crucial component of Liberal Education, Paris-U is the first university in the world to fully implement the APEL.Q approach to acknowledge past experience and knowledge. Assist students in becoming rapidly recognized and entering the labor market.

Short Courses Certified programs are completely approved and recognized, according to the same rigorous standards as academic degree programs. Learners might include this qualification in their portfolios when submitting for the APEL.Q examination.

Please note that, the APEL.Q process will leads to only MBA degree of Paris-U, not dual degree. For more information, read more HERE

Université Libérale de Paris (Paris-U) Certified program is not-for-profit, so the tuition fees are fully supported by Paris-U, and its partners. Université Libérale de Paris reserves the right not to accept more students if the number exceeds the quotas.

Apply Policy:

  • To participate in Paris-U’s Short courses program, students need to meet the entry criteria corresponding to each level. Please see the “Entry” tab for more details.
  • Paris-U will not accept applicants if their entry qualifications are from diploma mill universities or schools/universities that are not accredited.
  • For Level 6 short courses programs, if an entry diploma is unavailable, students must demonstrate a minimum of 2 years of work experience in the relevant field.
  • English is not a mandatory entry requirement for short course programs, but candidates need to ensure that English is used in reading documents, listening to lectures, and doing assignments. Candidates should note that English is a mandatory requirement when switching to an academic program at Paris-U.

Apply Process:

  1.  Choose the program that suits your requirements. Note that applicants without a university degree will not be able to participate in the program at Level 6, and applicants without a Master’s degree will not be able to participate in the program at Level 7.
  2. Email your application to support@paris-u.fr with all the required documents. You could download the application form here.
  3. Our admission department will contact you and guide you through further processes if the registration documents need to be supplemented.
  4. Université Libérale de Paris will issue the Letter of Acceptant (LOA). You wil proceed to the next steps according to the instructions and pay tuition fee.
  5. Université Libérale de Paris will issue a student confirmation letter, login account to the e-learning system and related documents.
  6. You have become an official LAS student and enjoy your study journey.

The Short Courses Certified program is a fully online program. You can study anytime, anywhere. The final exam will be uploaded to the system and marked by the academic panel of Paris-U . Students must submit assignments on time. Otherwise, the student is considered not to continue the program


Tuition fees

Tuition policies are in keeping with the provisions of the Paris-U policy and subject to change without notice. In some case, Paris-U offer variety of Scholarships for International Students. 

Level 6 short courses tuition feee & e-certificate
Hard copy certificate & APEL.Q documents
Transfer to Paris-U degrees

Université Libéral de Paris

Université Libéral de Paris (Paris-U) offers higher education programmes in English only and that are different from the French National Curricula and Programmes leading to French Government accredited university qualifications, which falls under the French Public Higher Education sector.

Close Search Window