ACCA Syllabus
Association of Chartered Certified Accountants has prescribed the ACCA Syllabus 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 Body |
Association of Chartered Certified Accountants |
Exam Name |
ACCA Exam |
Category |
ACCA Syllabus 2022 |
Official website |
www.accaglobal.com |
ACCA Exam date |
March, June, September and December |
ACCA Program Structure
ACCA is divided into following three parts:
FUNDAMENTAL KNOWLEDGE (3 Papers) |
F 1 |
Accountant in Business |
2 Hours |
F 2 |
Management Accounting |
2 Hours |
F 3 |
Financial Accounting |
2 Hours |
FUNDAMENTAL SKILLS (6 Papers) |
F 4 |
Corporate and Business Law |
3 Hours |
F 4 |
Performance Management |
3 Hours |
F 6 |
Taxation |
3 Hours |
F 7 |
Financial Reporting |
3 Hours |
F 8 |
Audit and Assurance |
3 Hours |
F 9 |
Financial Management |
3 Hours |
PROFESSIONAL LEVEL (5 Papers) |
P 1 |
Governance, Risk and Ethics |
3 Hours |
P 2 |
Corporate Reporting |
3 Hours |
P 3 |
Business Analysis |
3 Hours |
Any 2 optional papers to be select from following |
P 4 |
Advanced Financial Management |
3 Hours |
P 5 |
Advanced Performance Management |
3 Hours |
P 6 |
Advanced Taxation |
3 Hours |
P 7 |
Advanced Audit and Assurance |
3 Hours |
ACCA Exam Syllabus PDF
ACCA Papers F1-F9 |
Downloads Links |
F1 Accountant in Business Syllabus |
Download |
F2 Management Accounting Syllabus |
Download |
F3 Financial Accounting Syllabus |
Download |
F4 Corporate & Business Law English Syllabus |
Download |
F5 Performance Management Syllabus |
Download |
F7 Financial Reporting Syllabus |
Download |
F8 Audit and Assurance Syllabus |
Download |
F9 Financial Management Syllabus |
Download |
ACCA Syllabus
ACCA F1 Exam Syllabus 2022
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
- Macro
economic factors
- Social and demographic factors
- Environ
mental factors
|
Business organisational structure, functions and governance
- The formal and informal business organisation
- Organisational culture in business
- Governance and social responsibility in business
|
- Business
organisa
tional
structure
and design
- Committees
in business
organisa
tions
|
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 2022
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 2022
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
|
Read Now: How Do Toppers Study
Preparing a trial balance
- Trial balance
- Control accounts and reconciliations
- Suspense accounts
|
- Correction
of errors
- Bank
reconcil
iations
|
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
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 2022 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 2022 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 2022 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 2022 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 2022 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)
|
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 2022 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 2022.
- Finally, you are required to do preparation of the examination with the help of ACCA Syllabus 2022 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 2022:
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 2022 from the above given links. For further information and updates, stay connected with us on this page.
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