Curriculum
Three exams remain for the ACCA Diploma in Accounting and Business (RQF Level 4).
Full-length mock examsFBT — Foundations in Business and Technology
Business organisations, the external environment, structure, leadership, teams, control, technology, ethics and effective communication.
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- 60 h
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Chapter 1 — The Purpose and Types of Business Organisation
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Chapter 2 — The Business Environment
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Chapter 3 — Organisational Structure and Culture
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Content not added yetChapter 4 — Stakeholders and Governance
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Content not added yetChapter 5 — Accounting and Reporting Systems
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Content not added yetChapter 6 — Internal Control and Fraud
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Content not added yetChapter 7 — Leading and Managing People
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Content not added yetChapter 8 — Individuals, Groups and Teams
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Content not added yetChapter 9 — Motivating and Developing People
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Content not added yetChapter 10 — Personal Effectiveness and Communication
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Content not added yetChapter 11 — Professional Ethics in Accounting
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Content not added yetChapter 12 — Information Technology and Business
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FMA — Management Accounting
Cost classification, cost accounting techniques, budgeting, standard costing, variance analysis and performance measurement.
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- 70 h
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Chapter 1 — The Nature and Purpose of Management Accounting
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Content not added yetChapter 2 — Cost Classification and Behaviour
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Content not added yetChapter 3 — Materials, Labour and Overheads
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Content not added yetChapter 4 — Absorption and Marginal Costing
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Content not added yetChapter 5 — Job, Batch and Process Costing
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Content not added yetChapter 6 — Budgeting
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Content not added yetChapter 7 — Standard Costing and Variances
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Content not added yetChapter 8 — Performance Measurement
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Content not added yetChapter 9 — Cash Management
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Content not added yetChapter 10 — Spreadsheets for Management Accounting
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FFA — Financial Accounting
Double entry, the accounting equation, adjustments, control accounts, financial statements and basic consolidations.
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- 70 h
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Chapter 1 — The Context and Purpose of Financial Reporting
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Content not added yetChapter 2 — The Qualitative Characteristics of Financial Information
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Content not added yetChapter 3 — Double Entry and the Accounting Equation
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Content not added yetChapter 4 — Recording Transactions and Events
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Content not added yetChapter 5 — Accruals, Prepayments and Provisions
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Content not added yetChapter 6 — Non-current Assets and Depreciation
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Content not added yetChapter 7 — Control Accounts and Reconciliations
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Content not added yetChapter 8 — Preparing Financial Statements
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Content not added yetChapter 9 — Statements of Cash Flows
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Content not added yetChapter 10 — Introduction to Consolidated Financial Statements
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