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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
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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.
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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
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