ACCA Subjects & Syllabus

ACCA subjects and syllabus - The course includes important topics of accounting, taxation and financial management, which are essential for growth of a professional in this field. Pursuing an ACCA course can help one explore better oportunities as it is a global qualification recognised by every country. Check here ACCA syllabus and course subjects.

ACCA is the Association of Chartered Accountants, a global professional accounting body that offers the Chartered Certified Accountant qualification. ACCA was formed in 1904 in UK and since then it is nurturing Chartered Accountants across the globe. Finance professionals can choose pursue bookkeeping courses, management accounting courses as well as diploma in accounting and business courses. The ACCA Subjects & Syllabus are prepared on the basis of latest training and requirements of the industry to deliver accounting and taxation services with utmost transparency while maintaining accountability. An individual who is already into Chartered Accountancy field, will gain a lot from ACCA courses, as they are skill enhancing modules prepared by keeping in mind the need of current era.

To pursue an ACCA course, on should first complete a recognized Chartered Accountancy course. Preferably by ICAI. Since, ACCA courses are certification a prior theoretical and practical experience will be helpful and add weightage to you CV. To pursue the ACCA course, without having a prior CA certification, one would have to complete 14 exams which include –Fundamental level, Skills level and Strategic Professional level. Check the table below:

ACCA Course Fundamental Level	ACCA Course Skills Level	ACCA Course Strategic Professional Level
Paper F1 – Business and Technology (BT)	Paper F4 – Corporate and Business Law	Paper P1 –Strategic Business Leader (SBL)
Paper F2 – Management Accounting	Paper F5 – Performance Management	Paper P2 – Strategic Business Reporting (SBR)
Paper F3 – Financial Accounting	Paper F6 – Taxation	Paper P4 – Advanced Financial Management (AFM)
--	Paper F7 – Financial Reporting	Paper P5 – Advanced Performance Management (APM)
--	Paper F8: Financial Management (FM)	Paper P6 – Advanced Taxation (ATX)
--	Paper F9: Assurance and Audit	--

ACCA syllabus

Check below course wise ACCA syllabus. We have shared the course curriculum and ACCA subjects lists of the three main ACCA courses for Book-Keeping and Management Accounting. The ACCA course is designed in such a way that an accounting aspirant gets to study key subjects in book keeping and financial management.

ACCA syllabus: Introduction to Book-Keeping FA 1

This course is the part of ACCA diploma in financial management accounting RQF level 2. It is a six-week course. Check the ACCA course syllabus below.

Section 1: Introduction to Book-keeping and sales on credit	Section 2: Books of prime entry and making and receiving payments
Introduction to business and recording transactions Introduction to sales on credit Books of prime entry – sales day book and sales returns day book	Books of prime entry – Purchase day books and purchase returns day books Cash book Banking – Receiving and making payments
Section 3: The cash book and introduction to double entry	Section 4: Petty cash, the journal and payroll
Introduction to double entry Accounting for payables Accounting for receivables	Introduction to petty cash Accounting for petty cash Journals
Section 5: Control accounts, the trial balance and correction of errors
Control account Trial balances Correction of errors not disclosed by a trial balance Correction of errors disclosed by a trial balance

ACCA Syllabus: Intermediate Book Keeping FA 2

This course is the part of ACCA diploma in financial management accounting RQF level 3. It is a six-week course. Check the ACCA course syllabus below.

Section 1	Section 2
The elements of financial statements Maintaining financial records and the flow of accounting information Recording cash and bank transactions using journals and ledger accounts Bank reconciliations Sales and purchase transactions	Sales tax Tangible non-current assets Depreciation of tangible non-current assets Disposal of tangible non-current assets Receivables, payables and provisions
Section 3	Section 4
Control account reconciliations Accruals and prepayments Inventory – an introduction Inventory – valuation and recording Extraction of the trial balance	Correcting errors in the general ledger Preparation of the final accounts The extended trial balance
Section 5
Incomplete records Introduction to partnerships Preparing partnership accounts Admission of a new partner

ACCA Courses: Management Accounting

ACCA Syllabus: Introduction to Management Accounting

This course is the part of ACCA diploma in financial management accounting RQF level 2. It is a six-week course. Check the ACCA course syllabus below.

Section 1: The nature and purpose of cost and management accounting	Section 2: Cost classification, behaviour and measurement
Business organisations and transactions An introduction to cost and management accounting Information for management	Cost classification and behavior Calculating and reporting the profit of a product or service Cost centres, profit centres and investment centres Measuring performance
Section 3: Source document coding and accounting for materials	Section 4: Accounting for labour, product costs and overheads
Coding systems Procedures for purchasing Procedures for recording labour costs and sales income Accounting for materials	Accounting for labour Employee remuneration, productivity and labour costs Accounting for overheads Job costing, batch costing and process costing
Section 5: Spreadsheets
Spreadsheets: an overview Spreadsheet skills 1 Spreadsheet skills 2 Presenting information using spreadsheets Spreadsheets: role, design and limitations

ACCA Syllabus: Intermediate Management Accounting – MA2

This course is the part of ACCA diploma in financial management accounting RQF level 3. It is a six-week course. Check the ACCA course syllabus below.

Section 1	Section 2
Management information Introduction to costs Cost behavior Budgets and variances Reporting Materials	Labour Other expenses Job and batch costing Service costing
Section 3	Section 4
Absorption costing 1 Absorption costing 2 Marginal costing Process costing 1 Process costing 2	Cost-volume-profit (CVP) analysis 1 Cost-volume-profit (CVP) analysis 2 Short-term decision making Introduction to capital investment appraisal techniques Discounted cash flow analysis
Section 5
Cash and cash flow Cash management Cash budgets 1 Cash budgets 2 Investing and financing

ACCA Syllabus: Business and Technology (BT)/FBT

This course is the part of ACCA diploma in Accounting and Business RQF level 4. This course is for 50-hours in total. Check the ACCA course syllabus below.

Session 1: The business organisation, stakeholders and the external environment for business	Session 2: The external environment for business
Lesson 1: Business organisations and their features Lesson 2: Stakeholders in business organisations Lesson 3: External environment – political and legal factors Lesson 4: External environment – macroeconomic factors	Lesson 1: External environment – microeconomic factors Lesson 2: External environment – social and demographic factors Lesson 3: External environment – technological factors Lesson 4: External environment – environmental factors Lesson 5: External environment – competitive factors
Session 3: Business organisations – structures and functions	Session 4: Business organisations – culture and corporate governance
Lesson 1: Formal and informal business organization Lesson 2: Organisational structures Lesson 3: Business organisation functions Lesson 4: Marketing Lesson 5: Committees	Lesson 1: Organisational culture Lesson 2: Corporate governance Lesson 3: Social responsibility in business
Session 5: Accounting and Reporting System	Session 6: Financial systems, internal controls and fraudulent behavior
Lesson 1: Accounting and finance functions within business Lesson 2: Accounting and its relationship to other functions Lesson 3: Legal and regulatory aspects of accounting and audit Lesson 4: Sources and purpose of internal and external financial information Lesson 5: Financial systems and procedures	Lesson 1: Financial systems and procedures Lesson 2: Internal controls Lesson 3: IT in accounting and finance and IT security Lesson 4: Fraud and fraudulent behavior
Session 7: Leadership and management	Session 8: Managing Teams and Individuals
Lesson 1: Management Lesson 2: Leadership Lesson 3: Recruitment and selection of employees Lesson 4: Individual and group behavior	Lesson 1: Teams Lesson 2: Motivation Lesson 3: Learning and training at work Lesson 4: Performance appraisal
Session 9: Personal effectiveness and communication	Session 10: Professional ethics in accounting and business
Lesson 1: Personal effectiveness and ineffectiveness Lesson 2: Competence frameworks and professional development Lesson 3: Conflict and conflict resolution Lesson 4: Communicating in business	Lesson 1: Fundamental principles of ethical behavior Lesson 2: Ethics and regulatory and professional bodies Lesson 3: Corporate codes of ethics Lesson 4: Ethical conflicts and dilemmas

ACCA Syllabus: Management Accounting MA/FMA

This course is the part of ACCA diploma in Accounting and Business RQF level 4. This course is for 50-hours in total. Check the ACCA course syllabus below.

Session 1: Introduction to management and accounting	Session 2: Cost Accounting Techniques 1
Lesson 1: Management information Lesson 2: Materials Lesson 3: Reordering materials Lesson 4: Labour Lesson 5: Overheads	Lesson 1: Marginal costing Lesson 2: Absorption and marginal costing Lesson 3: Introduction to process costing Lesson 4: Further process costing
Session 3: Cost accounting techniques 2	Session 4: Forecasting
Lesson 1: Cost classification Lesson 2: Job, batch and service costing Lesson 3: Alternative cost accounting methods Lesson 4: Sampling techniques	Lesson 1: Forecasting costs and revenues Lesson 2: Time series analysis Lesson 3: Index numbers Lesson 4: Spreadsheets
Session 5: Discount Cash Flow Techniques	Session 6: Introduction to Budgeting
Lesson 1: Compounding and discounting Lesson 2: Capital investment appraisal Lesson 3: NPV and IRR Lesson 4: Payback method	Lesson 1: The nature and purpose of budgeting Lesson 2: Sales and production budgets Lesson 3: Materials, labour and overhead budgets Lesson 4: Master budgets
Session 7: Further Budgeting	Session 8: Standard costing and variance calculation
Lesson 1: Capital expenditure budgets Lesson 2: Fixed and flexible budgets Lesson 3: Budgetary control and reporting Lesson 4: Behavioural aspects of budgeting Lesson 5: Presenting information	Lesson 1: Standard costing Lesson 2: Sales variances Lesson 3: Materials variances Lesson 4: Labour variances
Session 9: Overhead Variances and variance analysis	Session 10: Performance Measurement
Lesson 1: Variable overhead variances Lesson 2: Fixed production overhead variances Lesson 3: Operating statements Lesson 4: Analysing variances	Lesson 1: Introduction to performance measurement Lesson 2: Analysing performance measurement Lesson 3: Monitoring performance Lesson 4: Cost reductions and value enhancement

ACCA Syllabus: Financial Accounting FA/FFA

This course is the part of ACCA diploma in Accounting and Business RQF level 4. This course is for 50-hours in total. Check the ACCA course syllabus below.

Session 1: Context and Purpose of Financial Reporting	Session 2: Accounting Systems, Discounts and Sales Tax
Lesson 1: Purpose of financial statements Lesson 2: Users and elements of financial statements Lesson 3: Regulatory framework and governance \Lesson 4: Characteristics of financial information and accounting concepts	Lesson 1: Accounting documentation and systems Lesson 2: Double entry and accounting equation Lesson 3: Recording business transactions Lesson 4: Discounts and sales tax
Session 3: Non-current Assets	Session 4: Current assets and liabilities, provisions, events after the reporting period
Lesson 1: Tangible non-current assets Lesson 2: Depreciation of tangible non-current assets Lesson 3: Revaluation of tangible non-current assets Lesson 4: Disposal of tangible non-current assets Lesson 5: Intangible non-current assets and amortization	Lesson 1: Inventory Lesson 2: Receivables and payables Lesson 3: Provisions and contingencies Lesson 4: Events after the reporting period
Session 5: Accruals, prepayments, capital structure and bank reconciliations	Session 6: Preparing a Trial Balance
Lesson 1: Accruals and prepayments Lesson 2: Capital structure Lesson 3: Dividends, finance costs and the statement of changes in equity Lesson 4: Bank reconciliations	Lesson 1: Correction of errors and the use of suspense accounts Lesson 2: Control accounts and reconciliations Lesson 3: Using ledger accounts for incomplete records Lesson 4: Incomplete records – further techniques
Session 7: Basic Financial Statements	Session 8: Statement of cash flows and interpretation of financial statements
Lesson 1: Statements of profit or loss and other comprehensive income – principles Lesson 2: Preparing the statement of profit or loss and other comprehensive income Lesson 3: Statements of financial position – principles Lesson 4: Preparing the statements of financial position	Lesson 1: Statement of cash flows – principles Lesson 2: Preparing a statement of cash flows Lesson 3: Using ratios to interpret financial statements Lesson 4: Interpretation of financial statements
Session 9: Consolidated financial statements SOFP	Session 10: Consolidated financial statements SPLOCI and associates
Lesson 1: Group accounting terminology Lesson 2: Consolidated SOFP – Introduction Lesson 3: Consolidated SOFP – goodwill and fair value ·Lesson 4: Consolidated SOFP – Intra-group trading and mid-year acquisitions Lesson 5: Consolidated SOFP – exam practice	Lesson 1: Consolidated SOFP revision Lesson 2: Consolidated SPLOCI principles Lesson 3: Consolidated SPLOCI mid-year acquisitions Lesson 4: Associates

ACCA Global certification can boost your career in more than one way. It helps you to move ahead in career and stay relevant in the field in accordance to the rapidly changing dynamics. The course also opens up the road to more opportunities to pursue in future for personal and professional growth.

ACCA qualification provided you with the option of working in any industry or sector as it is globally recognized. By pursuing a course at ACCA, you would not have to look any further as the organization also provides career opportunities through its network of leading employers, institutions and professional bodies around the world.