ACCA Knowledge Module
This module, which includes papers F1 to F3, is the starting point on your way to achieving your ACCA qualification. Once you've passed all 3 papers, you can continue on to the ACCA Skills module.
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F1ABAccountant in Business |
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This paper has been designed to provide an insight into the role of an accountant, to challenge students' understanding of the global business environment, and to examine how that environment impacts on the way in which accountants function. It also explores a variety of other business roles, and how they all have an impact on whether a business is run effectively and ethically. Additionally, this study module helps to develop a solid comprehension of the fundamental factors that make for effective management of an organisation.
The most significant elements of this paper are as follows:
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ABusiness organisation structure, governance and management |
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BKey environmental influences and constraints on business and accounting |
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CHistory and role of accounting in business |
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DSpecific functions of accounting and internal financial control |
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ELeading and managing individuals and teams |
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FRecruiting and developing effective employees |
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F2MAManagement Accounting |
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This module will teach students how to prepare and process basic costing and quantitative data, in support of managerial plans in various business functions.
The most significant elements of this paper are as follows:
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AThe nature and purpose of cost and management accounting |
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BCost classification, behaviour and purpose |
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CBusiness Mathematics and computer spreadsheets |
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DCost accounting techniques |
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EBudgeting and standard costing |
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FShort-term decision-making techniques |
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F3FAFinancial Accounting |
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This paper delivers a clear understanding of the fundamental principles, concepts and regulations that surround financial accounting, as well as teaching students how to prepare rudimentary financial statements.
The most significant elements of this paper are as follows:
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AContext and purpose of Financial Reporting |
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BQualitative Characteristics of Financial Information & Fundamental Bases of Accounting |
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CUse of Double-Entry and Accounting Systems |
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DRecording Transactions and Events |
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EPreparing a Trial Balance |
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FPreparing Basic Financial Statements |
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