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Curriculum

Three exams remain for the ACCA Diploma in Accounting and Business (RQF Level 4).

FBTFoundations in Business and Technology

Business organisations, the external environment, structure, leadership, teams, control, technology, ethics and effective communication.

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  • Chapter 1The Purpose and Types of Business Organisation

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  • Chapter 2The Business Environment

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  • Chapter 3Organisational Structure and Culture

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  • Chapter 4Stakeholders and Governance

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  • Chapter 5Accounting and Reporting Systems

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  • Chapter 6Internal Control and Fraud

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  • Chapter 7Leading and Managing People

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  • Chapter 8Individuals, Groups and Teams

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  • Chapter 9Motivating and Developing People

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  • Chapter 10Personal Effectiveness and Communication

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  • Chapter 11Professional Ethics in Accounting

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  • Chapter 12Information Technology and Business

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FMAManagement Accounting

Cost classification, cost accounting techniques, budgeting, standard costing, variance analysis and performance measurement.

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  • Chapter 1The Nature and Purpose of Management Accounting

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  • Chapter 2Cost Classification and Behaviour

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  • Chapter 3Materials, Labour and Overheads

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  • Chapter 4Absorption and Marginal Costing

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  • Chapter 5Job, Batch and Process Costing

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  • Chapter 6Budgeting

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  • Chapter 7Standard Costing and Variances

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  • Chapter 8Performance Measurement

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  • Chapter 9Cash Management

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  • Chapter 10Spreadsheets for Management Accounting

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FFAFinancial Accounting

Double entry, the accounting equation, adjustments, control accounts, financial statements and basic consolidations.

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  • Chapter 1The Context and Purpose of Financial Reporting

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  • Chapter 2The Qualitative Characteristics of Financial Information

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  • Chapter 3Double Entry and the Accounting Equation

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  • Chapter 4Recording Transactions and Events

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  • Chapter 5Accruals, Prepayments and Provisions

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  • Chapter 6Non-current Assets and Depreciation

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  • Chapter 7Control Accounts and Reconciliations

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  • Chapter 8Preparing Financial Statements

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  • Chapter 9Statements of Cash Flows

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  • Chapter 10Introduction to Consolidated Financial Statements

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