ACCA - Applied Knowledge Level

Exam pattern, syllabus, and preparation guide

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What is a business organisation?

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Business organisation and its structure - I

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Business organisation and its structure - II

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Organisational culture

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Use of information technology and system

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Stakeholder in business organisation

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External environment of business organisation

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The correct way to use exam kit

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Economic factors of business organisation - I

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Economic factors of business organisation - II

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Social and technological factors of business organisation

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Competitive factors of business organisation

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Professional ethics in accounting and business

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Governance and social responsibilities

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Law and regulation of accounting

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Functions of accounting and finance

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Financial systems and procedures

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Relationship between accounting and other business functions

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Financial control and audit

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Understanding and preventing frauds

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Management, leadership, and supervision

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Behavior of individual, group, and team

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Motivating individuals and groups

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Learning and training development

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Performance review and appraisal of individual

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Personal effectiveness at work

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Effective communication

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Exam pattern, syllabus, and preparation guide

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Overview of accounting

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The regulator framework

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Double-entry bookkeeping

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Recording transactions and events

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Inventory

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Non-current assets - overview

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Non-current assets - disposal and revaluation I

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Non-current assets - disposal and revaluation II

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Intangible assets

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Accruals and prepaid basis of accounting

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Receivables

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Provisions, contingent liabilities & assets

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Capital structure and finance costs

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The bank reconciliation statement

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The trial balance, errors, and suspense accounts

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Preparing basic financial statements

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Incomplete records

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Statement of cash flows - I

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Statement of cash flows - II

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Statement of cash flows - III

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Interpretation of financial statements

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Consolidation of financial position - I

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Consolidation of financial position - II

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Consolidated statement of profit or loss and associates

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Exam pattern, syllabus, and preparation guide

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Accounting for management - I

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Accounting for management - II

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Cost classification - I

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Cost classification - II

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Accounting for materials - I

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Accounting for materials - II

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Accounting for labour

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Accounting for overheads - I

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Accounting for overheads - II

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Absorption and marginal costing

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Job, batch, and process costing - I

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Service and operation costing

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Alternative costing principles

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Source of data - I

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Source of data - II

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Analysing data - I

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Analysing data - II

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Job, batch, and process costing - II

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Analytical techniques in budgeting and forecasting - I

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Analytical techniques in budgeting and forecasting - II

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Budgeting - I

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Budgeting - II

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Investment appraisal - I

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Investment appraisal - II

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Standard costing - I

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Standard costing - II

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Standard costing - III

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Performance measurement - I

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Performance measurement - II

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Performance measurement - III

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Performance measurement - IV

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