ACCA Skills Module

Comprising modules F4 to F9, this module examines the principle technical subjects that you're expected to have an advanced understanding of. These subjects include law, taxation, auditing and financial management, financial reporting and performance management. You will develop knowledge and skills in these subject areas, reaching a level of knowledge equivalent to a Bachelor's degree.

F4 CL CORPORATE AND BUSINESS LAW
This paper examines the general legal framework and specific areas of lawwhich affect businesses and how they operate, whilst identifying when additional legal advice needs to be sought. The most significant elements of this paper are as follows:
AEssential elements of the legal system
BThe law of obligations
CEmployment law
DThe formation and constitution of business organisations
ECapital and the financing of companies
FManagement, administration and regulation of companies
GLegal implications relating to companies in difficulty or in crisis
HGovernance and ethical issues relating to business
F5 PM PERFORMANCE MANAGEMENT
This paper is focused on the development of important skills related tomanagement accounting practices, using quantitative and qualitative data forbusiness planning, commercial decision making, and employee performance reviews and control. The most significant elements of this paper are as follows:
ACost Accounting Techniques
BDecision Making
CBudgeting and Forecasting
DStandard Costing and Variance Analysis
EPerformance measurement
F6 TX TAXATION
This study paper covers the processes involved with business taxation; applicable to sole proprietors, companies, or large business groups. The most significant elements of this paper are as follows:
ATrading profits
BCapital allowances
CEmployment income
DProperty business profits
EInvestment income
FPersonal tax computations
GNational insurance
HCorporation tax
ICapital gains tax
JValue added tax
HSelf assessment
F7 FR FINANCIAL REPORTING (UK OR INTERNATIONAL)
This module is concerned with the processes involved with financial reporting, both in terms of the theory involved with preparing financial statements, and the methods required to evaluate and interpret the financial statements of a business. The most significant elements of this paper are as follows:
AConceptual Framework
BRegulatory Framework
CPreparation of Financial Statements
DBusiness Combinations
EAnalysing and Interpreting
F8 AA AUDIT & ASSURANCE (UK OR INTERNATIONAL)
Students will acquire the necessary skills and knowledge to effectively carry out assurance engagement, bearing in mind all important professional regulatory frameworks. The most significant elements of this paper are as follows:
AAudit Framework and Regulation
BInternal Audit
CPlanning and Risk Assessment
DInternal Control
EAudit Evidence
FReview
GReporting
F9 FM FINANCIAL MANAGEMENT
This paper serves to develop the key knowledge and skills required of a financial manager, particularly concerning issues that surround investment, financing anddividend policy decisions. The most significant elements of this paper are as follows:
AFinancial management function
BFinancial management environment
CWorking capital management
DInvestment appraisal
EBusiness finance
FCost of capital
GBusiness valuation
HRisk management

http://www.accaglobal.com/en.html

ACCA (the Association of Chartered Certified Accountants) is the global body for professional accountants. We aim to offer business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management.


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