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ACCA Syllabus 2019 All ACCA 14 Papers Detailed (Level 1 & 2) Syllabus PDF

ACCA Syllabus

Association of Chartered Certified Accountants has prescribed the ACCA Syllabus 2019 for the ACCA Certification Courses. Here in this page, we have provided All ACCA 14 Papers Detailed (Level 1 & 2) Syllabus and Study guide to help you with ACCA Exam preparation.

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ACCA Exam Syllabus 

ACCA new Syllabus provides complete detailed information about the subjects and topics of the four groups and three levels of ACCA. Candidates can download the ACCA paper Syllabus from the links given in this page.

Syllabus of ACCA: Highlights

Name of Conducting BodyAssociation of Chartered Certified Accountants
Exam NameACCA Exam
CategoryACCA Syllabus 2019
Official websitewww.accaglobal.com
ACCA Exam dateMarch, June, September and December

ACCA Program Structure

ACCA is divided into following three parts:

FUNDAMENTAL KNOWLEDGE (3 Papers)
F 1Accountant in Business2 Hours
F 2Management Accounting2 Hours
F 3Financial Accounting2 Hours
FUNDAMENTAL SKILLS (6 Papers)
F 4Corporate and Business Law3 Hours
F 4Performance Management3 Hours
F 6Taxation3 Hours
F 7Financial Reporting3 Hours
F 8Audit and Assurance3 Hours
F 9Financial Management3 Hours
PROFESSIONAL LEVEL (5 Papers)
P 1Governance, Risk and Ethics3 Hours
P 2Corporate Reporting3 Hours
P 3Business Analysis3 Hours
Any 2 optional papers to be select from following
P 4Advanced Financial Management3 Hours
P 5Advanced Performance Management3 Hours
P 6Advanced Taxation3 Hours
P 7Advanced Audit and Assurance3 Hours

 ACCA Exam Syllabus PDF

ACCA Papers F1-F9Downloads Links
F1 Accountant in Business SyllabusDownload Here
F2 Management Accounting SyllabusDownload Here
F3 Financial Accounting SyllabusDownload Here
F4 Corporate & Business Law English SyllabusDownload Here
F5 Performance Management SyllabusDownload Here
F7 Financial Reporting SyllabusDownload Here
F8 Audit and Assurance SyllabusDownload Here
F9 Financial Management SyllabusDownload Here

ACCA Syllabus

ACCA F1 Exam Syllabus 2019

Business organization, its stakeholders and the external environment

    • The purpose and types of business organization
    • Political and legal factors affecting business
    • Micro economic factors
    • Technological factors
  • Competitive factors
  • Stakeholders in business organizations
  • Macroeconomic factors
  • Social and demographic factors
  • Environmental factors

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Business organisational structure, functions and governance

    • The formal and informal business organisation
    • Organisational culture in business
  • Governance and social responsibility in business
  • Business organisational structure and design
  • Committees in business organisations

Accounting and reporting systems, controls and compliance

  • The relationship between accounting and other business functions
  • Accounting and finance functions within business organizations
  • Principles of law and regulation governing accounting and auditing
  • The sources and purpose of internal and external financial information, provided by business
  • Financial systems, procedures and related IT applications
  • Internal controls, authorization, security of data and compliance within business
  • Fraud and fraudulent behavior and their prevention in business, including money laundering.

Leading and managing individuals and teams

    • Leadership, management and supervision
    • Individual and group behavior in business organizations
    • Motivating individuals and groups
  • Review and appraisal of individual performance.
    • Recruitment and selection of employees
    • Team formation, development and management
  • Learning and training at work

Personal effectiveness and communication

  • Personal effectiveness techniques
  • Consequences of ineffectiveness at work
  • Competence frameworks and personal development
  • Sources of conflicts and techniques for conflict resolution and referral
  • Communicating in business.

Professional ethics in accounting and business

    • Fundamental principles of ethical behaviour
    • The role of regulatory and professional bodies in promoting ethical and professional standards in the accountancy profession
  • Corporate codes of ethics
  • Ethical conflicts and dilemmas

Check Here>> F1 Accountant in Business Syllabus

ACCA F2 Exam Syllabus 2019

Nature, Source and Purpose of Management Information

  • Accounting for management
  • Cost classification
  • Sources of data
  • Presenting information

Cost accounting techniques

    • Accounting for material, labour and overheads
  • Cost accounting methods
  • Absorption and marginal costing
  • Alternative cost accounting principles

Budgeting

    • Nature and purpose of budgeting
    • Budget preparation
    • Capital budgeting and discounted cash flow
  • Behavioural aspects of budgeting
    • Statistical techniques
    • Flexible budgets
  • Budgetary control and reporting

Standard Costing

  • Standard costing system
  • Variance calculations and analysis
  • Reconciliation of budgeted and actual profit

Performance Measurement

  • Performance measurement – overview
  • Performance measurement – application
  • Cost reductions and value enhancement
  • Monitoring performance and reporting

Check Here>>> F2 Management Accounting Syllabus

F3 ACCA Syllabus In India 2019

The context and purpose of financial reporting

    • The scope and purpose of financial statements for external reporting
    • Users’ and stakeholders’ needs
    • The main elements of financial reports
    • The regulatory framework (legislation and regulation, reasons and limitations, relevance of accounting standards)
  • Duties and responsibilities of those charged with governance.

Qualitative Characteristics of Financial Information

The qualitative characteristics of financial information

The use of double-entry and accounting systems

    • Double-entry book-keeping principles including the maintenance of accounting records and sources of accounting information
  • Ledger accounts, books of prime entry, and journals

Recording transactions and events

  • Sales and purchases
  • Inventory
  • Depreciation
  • Accruals and prepayments
  • Provisions and contingencies
    • Cash
    • Tangible non-current assets
    • Intangible non-current assets and amortisation
    • Receivables and payables
  • Capital structure and finance costs

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Preparing a trial balance

  • Trial balance
  • Control accounts and reconciliations
  • Suspense accounts
  • Correction of errors
  • Bank reconciliations

Preparing basic financial statements

  • Statements of financial position
  • Disclosure notes
  • Statements of cash flows
  • Statements of profit or loss and other comprehensive income
  • Events after the reporting period
  • Incomplete records

Preparing simple consolidated financial statements

SubsidiariesAssociates

 Interpretation of financial statements

  • Importance and purpose of analysis of financial statements
  • Ratios
  • Analysis of financial statements

Check Here>>> F3 Financial Accounting Syllabus

ACCA Syllabus 2019 F4 Corporate and Business Law

Essential elements of the legal system

  • Law and the legal system
  • Sources of law

The law of obligations

  • Formation of contract
  • Content of contracts
  • Breach of contract and remedies
  • The law of torts and professional negligence

Employment law

  • Contract of employment
  • Dismissal and redundancy

Formation and Constitution of business organizations

  • Agency law
  • Partnerships
  • Corporations and legal personality
  • The formation and constitution of a company

Capital and the financing of companies

  • Share capital
  • Loan capital
  • Capital maintenance and dividend law

Management, administration and the regulation of companies

  • Company directors
  • Other company officers
  • Company meetings and resolutions

Insolvency law

  • Insolvency and administration

Corporate fraudulent and criminal behaviour

Fraudulent and criminal behaviour

Check Here>> F4 Corporate & Business Law English Syllabus

ACCA Syllabus Details 2019 F5 Performance Management

Specialist cost and management accounting techniques

  • Activity-based costing
  • Life-cycle costing
  • Environmental accounting
  • Target costing
  • Throughput accounting

Decision-making techniques

  • Relevant cost analysis
  • Limiting factors
  • Make-or-buy and other short-term decisions
    • Cost volume analysis
    • Pricing decisions
  • Dealing with risk and uncertainty in decision- making

Budgeting and control

  • Budgetary systems and types of budget
  • Standard costing
  • Sales mix and quantity variances
  • Performance analysis
  • Quantitative analysis in budgeting
  • Material mix and yield variances
  • Planning and operational variances

Performance measurement and control

  • Performance management information systems
  • Sources of management information
  • Management reports
  • Performance analysis in private sector  organisations
  • Divisional performance and transfer pricing
  • Performance analysis in not-for-profit organisations and the public sector
  • External considerations and behavioural aspects

Check Here>> F5 Performance Management Syllabus

ACCA Syllabus Changes 2019 F7 Financial Reporting

Conceptual and regulatory framework for financial reporting

  • The need for a conceptual framework and the characteristics of useful information
  • Recognition and measurement
  • Regulatory framework
  • The concepts and principles of groups and consolidated financial statements

 Accounting for transactions in financial statements

  • Tangible non-current assets
  • Impairment of assets
  • Financial instruments
  • Provisions and events after the reporting period
  • Reporting financial performance
  • Government grants
  • Intangible assets
  • Inventory and biological assets
  • Leasing
  • Taxation
  • Revenue
  • Foreign currency transactions

 Analysing and interpreting the financial statements of single entities and groups

    • Limitations of financial statements
    • Calculation and interpretation of accounting ratios and trends to address users’ and stakeholders’ needs
  • Limitations of interpretation techniques

Check Here>>> F7 Financial Reporting Syllabus

ACCA Syllabus And Study Guide 2019 F8 Audit and Assurance

Audit framework and regulation

    • External audits
    • Corporate governance
    • The concept of audit and other assurance engagements
    • Professional ethics and ACCA’s Code of Ethics and Conduct
    • Internal audit and governance and the differences between external audit and internal audit
  • The scope of the internal audit function, outsourcing and internal audit assignments

Planning and risk assessment

  • Obtaining, accepting and continuing audit engagements
  • Objective and general principles
  • Assessing audit risks
  • Understanding the entity and its environment
  • Fraud, laws and regulations
  • Audit planning and documentation

Internal control

  • Internal control systems
  • The use and evaluation of internal control systems by auditors
  • Tests of control
  • Communication on internal control

Audit evidence

    • Financial statement assertions and audit evidence
    • Audit sampling and other means of testing
    • Computer-assisted audit techniques
  • Not-for-profit organisations
  • Audit procedures
  • The audit of specific items
  • The work of others

Review and reporting

  • Subsequent events
  • Written representations
  • The Independent Auditor’s Report
  • Going concern
  • Audit finalization and the final review

Check Here>>> F8 Audit and Assurance Syllabus

ACCA Exam Syllabus 2019 F9 Financial Management

Financial management function

  • The nature and purpose of financial management
  • Financial objectives and relationship with corporate strategy
  • Stakeholders and impact on corporate objectives
  • Financial and other objectives in not-for-profit organisations

Financial management environment

  • The economic environment for business
  • The nature and role of financial markets and institutions
  • The nature and role of money market

Working capital management

  • The nature, elements and importance of working capital
  • Management of inventories, accounts receivable, accounts payable and cash
  • Determining working capital needs and funding strategies

Investment appraisal

  • Investment appraisal techniques
  • Allowing for inflation and taxation in investment appraisal
  • Adjusting for risk and uncertainty in investment appraisal
  • Specific investment decisions (lease or buy; asset replacement, capital rationing)

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Business finance

    • Sources of, and raising business finance
    • Sources of finance and their relative costs
  • Finance for small- and medium-sized entities
    • Estimating the cost of capital
  • Capital structure theories and practical considerations

Business Valuations

    • Nature and purpose of the valuation of business and financial assets
    • Models for the valuation of shares
    • The valuation of debt and other financial assets
  • Efficient market hypothesis (EMH) and practical considerations in the valuation of shares

Risk Management

  • The nature and types of risk and approaches to risk management
  • Causes of exchange rate differences and interest rate fluctuations
  • Hedging techniques for foreign currency risk
  • Hedging techniques for interest rate risk

 Check Here>>> F9 Financial Management Syllabus

GLOBALFTI ACCA 2019 Syllabus Download

  • Contenders are required to visit to the official website of the organization that is www.accaglobal.com
  • Afterwards you need to follow “Students” section at the menu bar and hit “Exam related Resources” under drop down list.
  • Now a new page will be shown at your computer screen within few minutes.
  • Then aspirants are required to move their cursor to the right side and hit ACCA Syllabus Guide.
  • On this new page, contenders have to enter details from ACCA Syllabus F1 To F9.
  • Download ACCA Change In Syllabus or take a print out of ACCA Latest Syllabus 2019.
  • Finally, you are required to do preparation of the examination with the help of ACCA Syllabus 2019 Exemptions.

ACCA FIA Syllabus and Study Guide

ACCA Qualification sets the highest standards across the world in terms of accountancy. This examination is conducted to test knowledge and some comprehension or application of this knowledge.

Syllabus ACCA 2019

ACCA Syllabus and ACCA Exam Papers can assist you to do better preparation of the two hour paper-based or computer-based examination. Candidates can download All ACCA 14 Papers Detailed (Level 1 & 2) Syllabus PDF or Association of Chartered Certified Accountants syllabus from this page

Note

Candidates can download ACCA Syllabus 2019 from the above given links. For further information and updates, stay connected with us on this page.

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