This module not only exposes students to the foundations of business through readings and case studies but aims at enhancing essential pervasive skills essential to being accounting professional .Ethical dilemmas from moral and social perspectives are included as case studies. A group work pastel assignment will enhance interpersonal relationship experience. Many hours of self-study and reflection will enhance essential personal attributes of discipline, responsibility and diligence. It is hoped the course will encourage lifelong learning by stimulating interest in areas other than the traditional accounting disciplines of Reporting, Finance, Tax and Auditing.