ULTIMATE ACCESS EDUCATION INSTITUTE

ACCA

ACCA comprises of 4 parts

  • Fundamentals Knowledge
  • Fundamentals Skills
  • Professional Essentials
  • Professional Options

Fundamentals - Knowledge - 3 subjects

F1 – Accountant in Business

To develop knowledge and understanding of the business environment and the influence this has on how organisations and accountants operate, and of the role of the accountant and other key business functions in contributing to an efficient, effective and ethical organisation, and to build knowledge and understanding of the basic principles of effective management.

The structure of the syllabus and study guide can be found here

Technical articles related to F1 can be found here

Check out the specimen exam paper

F2 – Management Accounting

To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts.

The structure of the syllabus and study guide can be found here

Technical articles related to F2 can be found here

Check the specimen exam paper

F3 Financial Accounting

To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques.

This includes the preparation of basic financial statements and the preparation of basic consolidated financial statements and interpretation of financial statements.

The structure of the syllabus and study guide can be found here

Technical articles related to F3 can be found here

Check the specimen exam paper

Fundamentals - Skills - 6 subjects

F4 Corporate and Business Law

To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.

The structure of the syllabus and study guide can be found here

Technical articles related to F4 can be found here

Check the specimen exam paper

F5 Performance Management

To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.

The structure of the syllabus and study guide can be found here

Technical articles related to F5 can be found here

Check the specimen exam paper

F6 Taxation

To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.

The structure of the syllabus and study guide can be found here

Technical articles related to F6 can be found here

Check the specimen exam paper

F7 Financial Reporting

To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.

The structure of the syllabus and study guide can be found here

Technical articles related to F7 can be found here

Check the specimen exam paper

F8 Audit and Assurance

To develop knowledge and skills in the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

The structure of the syllabus and study guide can be found here

Technical articles related to F8 can be found here

Check the specimen exam paper

F9 Financial Management

To develop knowledge and skills expected of a financial manager – relating to issues affecting investment, financing, and dividend policy decisions.

The structure of the syllabus and study guide can be found here

Technical articles related to F9 can be found here

Check the specimen exam paper

Professional - Essentials - 3 subjects

P1 Governance, Risk and Ethics

To apply relevant knowledge, skills, and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance, and the management of risk within an organisation – in the context of an overall ethical framework.

The structure of the syllabus and study guide can be found here

Technical articles related to P1 can be found here

Check the specimen exam paper

P2 Corporate Reporting

To apply knowledge, skills, and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

The structure of the syllabus and study guide can be found here

Technical articles related to P2 can be found here

Check the past exam paper

P3 Business Analysis

To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through business process and structural change, coordinating knowledge systems and information technology, and by managing quality processes, projects, and people.

The structure of the syllabus and study guide can be found here

Technical articles related to P3 can be found here

Check the specimen exam paper

Professional - Options (complete 2 subjects)

You need to complete two Options papers as part of ACCA’s exam requirements to achieve ACCA membership and become a professional accountant.

P4 Advanced Financial Management

To apply relevant knowledge, skills, and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation.

The structure of the syllabus and study guide can be found here

Technical articles related to P4 can be found here

Check the specimen exam paper

P5 Advanced Performance Management

To apply relevant knowledge, skills, and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

The structure of the syllabus and study guide can be found here

Technical articles related to P5 can be found here

Check the specimen exam paper

P6 Advanced Taxation

To apply relevant knowledge, skills, and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.

The structure of the syllabus and study guide can be found here

Technical articles related to P6 can be found here

Check the specimen exam paper

P7 Advanced Audit and Assurance

To apply relevant knowledge, skills, and exercise professional judgement in analysing, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

The structure of the syllabus and study guide can be found here

Technical articles related to P6 can be found here

Check the past exam paper