ACCA AAA-INT Advanced Audit and Assurance (International Variant)
What you'll learn
On successful completion of this exam, candidates should be able to:
Recognise the legal and regulatory environment and its impact on audit and assurance practice
Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework
Assess and recommend appropriate quality control policies and procedures in practice management and recognise the auditor’s position in relation to the acceptance and retention of professional appointments
Identify and formulate the work required to meet the objectives of audit assignments and apply the International Standards on Auditing
Evaluate findings and the results of work performed and draft suitable reports on assignments
Identify and formulate the work required to meet the objectives of non-audit assignments
Understand the current issues and developments relating to the provision of audit-related and assurance services
Demonstrate employability and technology skills
ACCA ATX-UK Advanced Taxation (UK Variant)
What you'll learn
On successful completion of this exam, candidates should be able to:
Apply further knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes
Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes
Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures
Communicate with clients, HM Revenue and Customs and other professionals in an appropriate manner.
Apply employability and technology skills.
ACCA ATX-ZAF Advanced Taxation (South African Variant)
What you'll learn
On successful completion of this exam, candidates should be able to:
Apply further knowledge and understanding of the South African tax system through the study of further taxes, together with more advanced topics within the taxes studied previously.
Identify and evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes.
Provide advice on minimising and/or deferring tax liabilities by the use of standard tax planning measures.
Communicate with clients, South African Revenue Service and other professionals in an appropriate manner.
Featured
ACCA AFM Advanced Performance Management
What you'll learn
On successful completion of this exam, candidates should be able to:
Use strategic planning and control models to plan and monitor organisational performance
Assess the impact of risk and uncertainty on organisational performance
Identify and evaluate the design features of effective performance management information and monitoring systems and recognise the impact of developments in technology on performance measurement and management systems.
Apply appropriate strategic performance measurement techniques in evaluating and improving organisational performance
Advise clients and senior management on strategic business performance
evaluation and on recognising vulnerability to corporate failure
Employability and technology skills
Featured
ACCA AFM Advanced Financial Management
What you'll learn
On successful completion of this exam, candidates should be able to:
Explain and evaluate the role and responsibility of the senior financial executive or advisor in meeting conflicting needs of stakeholders and recognise the role of international financial institutions in the financial management of multinationals
Evaluate potential investment decisions and assessing their financial and strategic consequences, both domestically and internationally
Assess and plan acquisitions and mergers as an alternative growth strategy
Evaluate and advise on alternative corporate re-organisation strategies
Apply and evaluate alternative advanced treasury and risk management
Techniques
Apply employability and technology skills
Featured
ACCA SBL Strategic Business Leader
What you'll learn
On successful completion of this exam, candidates should be able to:
Apply excellent leadership and ethical skills to set the ‘tone from the top’ and promote a positive culture within the organisation, adopting a whole organisation perspective in managing performance and value creation.
Evaluate the effectiveness of the governance and agency system of an organisation and recognise the responsibility of the board or other agents towards their stakeholders, including the organisation’s social responsibilities and the reporting implications.
Evaluate the strategic position of the organisation against the external environment and the availability of internal resources, to identify feasible strategic options.
Analyse the risk profile of the organisation and of any strategic options identified, within a culture of responsible risk management.
Select and apply appropriate information technologies and data analytics, to analyse factors affecting the organisation’s value chain to identify strategic opportunities and implement strategic options within a framework of robust IT security controls.
Evaluate management reporting and internal control and audit systems to ensure compliance and the achievement of organisation’s objectives and the safeguarding of organisational assets
Apply high level financial techniques from the Applied Skills exams in the planning, implementation and evaluation of strategic options and actions.
Enable success through innovative thinking, applying best in class strategies and disruptive technologies in the management of change; initiating, leading and organising projects,while effectively managing talent and other business resources.
Apply a range of Professional Skills in addressing requirements within the Strategic Leader examination and in preparation for, or to support, current work experience.
Demonstrate other employability and digital skills in preparing for and taking SBL examinations.
Featured
ACCA SBR-INT Strategic Business Reporting
What you'll learn
On successful completion of this exam, candidates should be able to:
Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour
Evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation
Apply professional judgement in the reporting of the financial performance of a range of entities
NOTE the learning outcomes in Section C of the syllabus can apply to: single entities, groups, public sector entities and not-for profit entities (where appropriate)
Prepare the financial statements of groups of entities
Interpret financial statements for different stakeholders
Communicate the impact of changes and potential changes in accounting
regulation on financial reporting
Demonstrate employability and technology skills
ACCA FM Financial Management
What you'll learn
On successful completion of this exam, candidates should be able to:
Discuss the role and purpose of the financial management function
Assess and discuss the impact of the economic environment on financial management
Discuss and apply working capital management techniques
Carry out effective investment appraisal
Identify and evaluate alternative sources of business finance
Discuss and apply principles of business and asset valuations
Explain and apply risk management techniques in business
Apply employability and technology skills
Featured
ACCA AA Audit and Assurance
What you'll learn
On successful completion of this exam, candidates should be able to:
Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct.
Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements
Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations. Describe the scope, role and function of internal audit.
Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standards on Auditing (ISAs)
Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of auditor’s report, written representations and the final review and report.
Demonstrate employability and technology skills
Featured
ACCA FR Financial Reporting
What you'll learn
On successful completion of this exam, candidates should be able to:
Discuss and apply a conceptual and regulatory frameworks for financial reporting
Account for transactions in accordance with International IFRS Standards
Analyse and interpret financial statements.
Prepare and present financial statements for single entities and business combinations
in accordance with International IFRS Standards
Demonstrate employability and technology skills
Featured
ACCA TX-ZAF Taxation (South African Variant)
What you'll learn
On successful completion of this exam, candidates should be able to:
Explain the operation and scope of the South African tax system and the obligations of tax payers and/or their agents.
Explain and compute the income tax liabilities of individuals.
Explain and compute the income tax liabilities of companies.
Explain and compute the chargeable capital gains arising on companies and individuals.
Explain and compute the effects of value added tax on incorporated and unincorporated businesses.
Demonstrate employability and technology skills
Featured
ACCA PM Performance Management
What you'll learn
On successful completion of this exam, candidates should be able to:
Identify and discuss the information, systems and developments in technology required for organisations to manage and measure performance.
Explain and apply cost accounting techniques.
Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks.
Identify and apply appropriate budgeting techniques and methods for planning and control and use standard costing systems to measure and control business performance and to identify remedial action.
Assess the performance of an organisation from both a financial and non-financial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects.
Demonstrate required employability and technology skills.
Featured
ACCA LW-GLO Corporate and Business Law (Global Variant)
What you'll learn
On successful completion of this exam, candidates should be able to:
Identify the essential elements of different legal systems including the main sources of law, the relationship between the different branches of a state’s constitution, and the need
or international legal regulation, and explain the roles of international organisations in the promotion and regulation of international trade, and the role of international arbitration as an alternative to court adjudication
Recognise and apply the appropriate legal rules applicable under the United Nations Convention of Contracts for the International Sale of Goods, and explain the various ways in which international business transactions can be funded
Recognise different types of international business forms
Distinguish between the alternative forms and constitutions of business organisations
Recognise and compare types of capital and the financing of companies
Describe and explain how companies are managed, administered and regulated
Recognise the legal implications relating to insolvency law
Demonstrate an understanding of corporate fraudulent and criminal behaviour
Featured
ACCA LW-ZAF Corporate and Business Law (South African Variant)
What you'll learn
On successful completion of this exam, candidates should be able to:
Identify the essential elements of the legal systems including the main sources of law
Recognise and apply the appropriate legal rules relating to the law of obligations
Explain and apply the law relating to employment relationships
Distinguish between the alternative forms and constitutions of business organisations
Recognise and compare types of capital and the financing of companies
Describe and explain how companies are managed, administered and regulated
Recognise the legal implications relating to insolvency and business rescue proceedings
Demonstrate an understanding of corporate fraudulent and criminal behaviour
Featured
ACCA FA/FFA Foundations in Financial Accounting
What you'll learn
On successful completion of this exam, candidates should be able to:
Explain the context and purpose of financial reporting
Define the qualitative characteristics of financial information
Demonstrate the use of double-entry and accounting systems
Record transactions and events
Prepare a trial balance (including identifying and correcting errors)
Prepare basic financial statements for incorporated and unincorporated entities.
Prepare simple consolidated financial statements
Interpretation of financial statements
Featured
ACCA MA/FMA Foundations in Management Accounting
What you'll learn
On successful completion of this exam, candidates should be able to:
Explain the nature, source and purpose of management information
Explain and analyse data analysis and statistical techniques
Explain and apply cost accounting techniques
Prepare budgets for planning and control
Compare actual costs with standard costs and analyse any variances
Explain and apply performance measurements and monitor business performance.
Featured
ACCA BT/FBT Foundations in Business and Technology
What you'll learn
This course prepares you for ACCA BT/FBT Business and Technology module. On successful completion of this exam, candidates should be able to:
Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment.
Understand business organisation structure, functions and the role of corporate governance.
Recognise the functions, systems and new technologies in accountancy and audit in communicating, reporting and assuring financial information, including the effective compliance, internal control and security of financial and other data.
Recognise the principles of authority and leadership and how teams and individuals are recruited, managed, motivated and developed.
Understand the importance of personal effectiveness as the basis for effective team and organisational behaviour.
Recognise that all aspects of business and finance should be conducted in a manner which complies with and is in the spirit of accepted professional ethics and professional values.
Featured
ACCA MA2 Managing Costs and Finance
What you'll learn
This course builds on what you have learnt in ACCA MA1 Managing Information
On successful completion of this examination, candidates should be able to:
Explain the role of costing within the organisation and how costs are classified
Describe and record costs by classification
Explain and apply cost accounting techniques
Use management accounting techniques to make and support decision-making.
Explain principles of cash management
Featured
ACCA FA2 Maintaining Financial Records
What you'll learn
In this course you'll learn:
widely accepted accounting principles and concepts
how to account for business transactions and events and prepare financial statements
reconciliation of control accounts and the cashbook.
Featured
ACCA MA1 Management Information
What you'll learn
Our ACCA FA1 Recording Financial Transactions course is the ideal starting point for future business leaders, accountants and entrepreneurs. You don’t need any previous knowledge of accounting.
This course will help you:
Prepare to take the ACCA exam Recording Financial Transactions (FA1)
Learn about business transactions, the banking system and double entry bookkeeping
Prepare payroll and ledger accounts
Understand reconciliation and preparing the trial balance.
What you will learn
In this course you will learn about:
business transactions, the banking system and double-entry bookkeeping
payroll and ledger accounts
reconciliation and preparing the trial balance.
- 1
- 2
