Accountant in Business (AB)Business organization structure, Governance of management, Key environmental influences & constraints, Specific functions of accounting and internal financial control, Leading and managing individual teams, Recruiting and developing effective employees.
Management Accounting (MA)Accounting for management, Cost classification, Types of cost, Cost accounting techniques, Absorption and marginal costing, Short term decision making, Budgeting and standard costing.
Financial Accounting (FA)Context and purpose of Financial Reporting, Qualitative characteristics of Financial Information and the Fundamental Bases of Accounting, Use of Double Entry and Accounting Systems, Recording Transactions and Events, Preparing a Trail, Preparing Basic Financial Statements.
Corporate and Business Law (CL)Essential Elements of the Legal System, Law of Obligations, Employment Law, Formation and Constitution of Business organizations, Capital and the Financing of Companies, Management, Administration and Regulation of Companies, Legal Implications Relating to Companies in Difficulty or in Crisis, Governance and the Ethical Issues Relating to Business.
Performance Management (PM)Specialist Cost and Management Accounting Techniques, Decision making Technique, Budgeting, Standard Costing and Variance Analysis, Performance Measurement and Control
Taxation (TX)The UK Tax System, Income Tax liabilities, Chargeable Gains, Corporation Tax Liabilities, National Insurance Contributions, Value Added Tax, The obligation of Tax payers and/or their agents
Financial Reporting (FR)Conceptual Framework for Financial Reporting, Regulatory Framework for Financial Reporting, Financial Statements, Business Combinations, Analysis and Interpreting Financial Statements
Audit and Assurance (AA)Audit Framework and Regulation, Internal Audit, Planning and Risk Assessment, Internal Control, Audit Evidence, Review, Reporting
Financial Management (FM)Financial Management Function, Financial Management Environment, Working Capital Management, Investment appraisal, Business Finance, Cost of Capital, Business Valuation, Risk Management |
| Professional Accountant (PA)Governance and Responsibility, Internal Control and Review, Identifying and Assessing Risk, Controlling Risk, Professional Values and Ethics.
Corptrate Reporting (CR)Professional and Ethical Duty of the Accountant, Financial Reporting Framework, Reporting the Financial Performance of Entities, Financial Statements of Groups of Entities, Specialized Entities, Implications of changes in Accounting Regulation on Financial Reporting
Business Analysis (BA)Strategic Position, Strategic Choices, Strategic Action, Business Process Change, Information Technology, Quality Issues
Options (two to be completed)
Advanced Financial Management (AFM)Role & Responsibility towards Stakeholders, Advanced Investment Appraisal, Acquisition and Mergers, Corporate Reconstruction and Re-organization, Treasury and Advanced Risk Management Techniques, Economic Environment for Multi-Nationals, Emerging Issues in Finance and Financial Management
Advanced Performance Management (APM)Strategic Planning and Control, Economic, Fiscal and Environmental Factors, Performance Measurement Systems and Design, Strategic Performance Measurement, Performance Measurement, Performance Evaluation and Corporate Failure, Current Development and Emerging Issues in Performance Management.
Advanced Taxation (ATX)Knowledge and understanding of the UK Tax system through the study of further capital taxes, together with more advanced topics within the taxes studied previously, the importance of Taxation to personal and Corporate Financial Management, the impact of relevant taxes on various situations and courses of action including the interaction of taxes, Minimizing and/or deferring tax liabilities by the use of standard tax planning measures
Advanced Audit and Assurance (AAA)Regulatory Environment, Professional and Ethical Considerations, Practice Management, Assignments, Reporting, Current Issues and Developments
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