ACCA
Global 🌍PROFESSIONALAssociation of Chartered Certified Accountants — Applied Knowledge to Strategic Professional, IFRS-based.
📏 ACCA exams are marked out of 100; 50% is the pass mark per paper, progressing from Applied Knowledge through Applied Skills to Strategic Professional.
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35 lessons1 subjectSelf-pacedProfessional plan
Beginner
Beginner skill
Applied Knowledge foundations: IFRS concepts, double-entry and cost basics.
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1
🔒 After lessonsFinancial Accounting Foundations
0/4 passed🔒
The Reporting Framework: Purpose, Users, Elements and Those Charged with Governance
Requires Professional plan
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The Recording Chain: Journals, Trading Accounts, Tax and Cash
Requires Professional plan
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Accounting Concepts Under IFRS
Requires Professional plan
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The Double-Entry System
Requires Professional plan
2
🔒 After lessonsManagement Accounting Basics
0/4 passed🔒
Accounting for Management: Data, Cost Classification and Presenting Information
Requires Professional plan
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Data Handling for Management: Sampling, Forecasting, Summary Statistics and Spreadsheets
Requires Professional plan
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Break-even & Contribution
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Financial Ratios
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Intermediate
Intermediate skill
Applied Skills: deeper reporting, depreciation and the Conceptual Framework.
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1
🔒 After lessonsFinancial Reporting
0/6 passed🔒
Inventories, Tangible Assets, Intangibles and the Year-End Adjustments
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Receivables, Payables, Provisions and Reconciliations
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From Trial Balance to Statements, and Correcting What Broke
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Recognition, Measurement and the Regulatory Framework
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Depreciation Methods
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Qualitative Characteristics & the Conceptual Framework
Requires Professional plan
2
🔒 After lessonsPerformance & Capital Structure
0/3 passed🔒
Analysing and Interpreting Financial Statements: Ratios, Trends and Their Limits
Requires Professional plan
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Profitability & ROCE
Requires Professional plan
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Gearing Analysis
Requires Professional plan
3
🔒 After lessonsCosting, Budgeting and Variance Control
0/4 passed🔒
Cost Accumulation and Alternative Costing Approaches: Materials, Labour, Overheads and Methods
Requires Professional plan
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Budgeting: Purpose, Preparation, Flexible Budgets and Investment Appraisal
Requires Professional plan
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Standard Costing and Material and Labour Variances
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Overhead, Sales and Operating Statement Variances
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Advanced
Advanced skill
Strategic Professional: audit judgement and integrated case analysis.
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1
🔒 After lessonsAudit & Assurance
0/2 passed🔒
Audit Assertions & Opinions
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Auditor Independence
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2
🔒 After lessonsStrategic Case Analysis
0/2 passed🔒
Evaluating Business Scenarios
Requires Professional plan
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Integrated Ratio Analysis
Requires Professional plan
3
🔒 After lessonsStatement Preparation and Group Reporting
0/2 passed🔒
Prepared Statements: Position, Performance, Notes, Later Events and Cash Flows
Requires Professional plan
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Groups: Consolidation of Subsidiaries and Associates
Requires Professional plan
4
🔒 After lessonsApplied Financial Reporting Standards
0/4 passed🔒
Non-Current Assets: IAS 16, IAS 23, IAS 40, IAS 38 and Impairment
Requires Professional plan
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Inventories, Agriculture, Financial Instruments and Leases
Requires Professional plan
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Provisions, Tax, Revenue, Grants and Foreign Currency in the Statements
Requires Professional plan
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Not-for-Profit Reporting and Preparing Single-Entity Statements
Requires Professional plan
5
🔒 After lessonsPlanning, Appraisal and Performance Measurement
0/4 passed🔒
Forecasting, Functional Budgets and Cash Budgeting
Requires Professional plan
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Asset Budgeting and Investment Appraisal: Payback, NPV and IRR
Requires Professional plan
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Performance Measurement: Objectives, KPIs and Divisional Return
Requires Professional plan
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Cost Reduction, Value Enhancement and Performance Reporting
Requires Professional plan
Syllabus coverage · ACCA
0/108 official topics · 0%108 topics still to cover
- A1 The scope and purpose of financial statements for external reportingThe Reporting Framework: Purpose, Users, Elements and Those Charged with Governance →
- A2 Stakeholders' needsThe Reporting Framework: Purpose, Users, Elements and Those Charged with Governance →
- A3 The main elements of financial reportsThe Reporting Framework: Purpose, Users, Elements and Those Charged with Governance →
- A4 The regulatory frameworkThe Reporting Framework: Purpose, Users, Elements and Those Charged with Governance →
- A5 Duties and responsibilities of those charged with governanceThe Reporting Framework: Purpose, Users, Elements and Those Charged with Governance →
- B1 Key principles and concepts of accounting (going concern, accruals, consistency, materiality, prudence, business entity, historical cost)Accounting Concepts Under IFRS →Evaluating Business Scenarios →
- B2 Qualitative characteristics of useful financial informationQualitative Characteristics & the Conceptual Framework →
- C1 Double-entry bookkeeping principles including the maintenance of accounting recordsThe Double-Entry System →
- C2 General ledger accounts and journal entriesThe Recording Chain: Journals, Trading Accounts, Tax and Cash →
- D1 Sales and purchases (including sales tax and discounts)The Recording Chain: Journals, Trading Accounts, Tax and Cash →
- D2 CashThe Recording Chain: Journals, Trading Accounts, Tax and Cash →
- D3 InventoriesInventories, Tangible Assets, Intangibles and the Year-End Adjustments →
- D4 Tangible non-current assetsInventories, Tangible Assets, Intangibles and the Year-End Adjustments →
- D5 DepreciationDepreciation Methods →
- D6 Intangible non-current assets and amortisationInventories, Tangible Assets, Intangibles and the Year-End Adjustments →
- D7 Accrued expenses (accruals), prepaid expenses (prepayments), accrued income, and deferred incomeInventories, Tangible Assets, Intangibles and the Year-End Adjustments →
- D8 Receivables and payables (including irrecoverable debts and allowances for receivables)Receivables, Payables, Provisions and Reconciliations →
- D9 Provisions and contingenciesReceivables, Payables, Provisions and Reconciliations →
- D10 Capital structure and finance costsGearing Analysis →
- E1 Bank reconciliationsReceivables, Payables, Provisions and Reconciliations →
- E2 Payables account reconciliationsReceivables, Payables, Provisions and Reconciliations →
- F1 Trial balanceFrom Trial Balance to Statements, and Correcting What Broke →
- F2 Correction of errorsFrom Trial Balance to Statements, and Correcting What Broke →
- F3 Suspense accountsFrom Trial Balance to Statements, and Correcting What Broke →
- G1 Statement of financial positionPrepared Statements: Position, Performance, Notes, Later Events and Cash Flows →
- G2 Statement of profit or loss and other comprehensive incomePrepared Statements: Position, Performance, Notes, Later Events and Cash Flows →
- G3 Disclosure notesPrepared Statements: Position, Performance, Notes, Later Events and Cash Flows →
- G4 Events after the reporting periodPrepared Statements: Position, Performance, Notes, Later Events and Cash Flows →
- G5 Statement of cash flows (excluding partnerships)Prepared Statements: Position, Performance, Notes, Later Events and Cash Flows →
- G6 Incomplete recordsPrepared Statements: Position, Performance, Notes, Later Events and Cash Flows →
- H1 Preparing basic consolidated financial statements — subsidiariesGroups: Consolidation of Subsidiaries and Associates →
- H2 Preparing basic consolidated financial statements — associatesGroups: Consolidation of Subsidiaries and Associates →
- I1 Importance and purpose of analysis of financial statementsAnalysing and Interpreting Financial Statements: Ratios, Trends and Their Limits →
- I2 RatiosFinancial Ratios →
- I3 Analysis of financial statementsAnalysing and Interpreting Financial Statements: Ratios, Trends and Their Limits →
- H1 Subsidiaries — goodwill at acquisition (consideration, fair value of net assets, non-controlling interest)Groups: Consolidation of Subsidiaries and Associates →
- H1 Subsidiaries — consolidated statement of financial position: group retained earnings and non-controlling interest at the reporting dateGroups: Consolidation of Subsidiaries and Associates →
- H1 Subsidiaries — intra-group balances and unrealised profit in inventoryGroups: Consolidation of Subsidiaries and Associates →
- H1 Subsidiaries — consolidated statement of profit or lossGroups: Consolidation of Subsidiaries and Associates →
- H2 Associates — equity accounting in the consolidated financial statementsGroups: Consolidation of Subsidiaries and Associates →
- I2–I3 Ratios and analysis of the group's financial statementsIntegrated Ratio Analysis →
- G1 Statement of financial position prepared from a trial balance (sole trader or limited company)From Trial Balance to Statements, and Correcting What Broke →
- G2 Statement of profit or loss prepared from a trial balanceFrom Trial Balance to Statements, and Correcting What Broke →
- D3–D8 Year-end adjustments: closing inventory, depreciation, accruals and prepayments, irrecoverable debts and allowance for receivablesInventories, Tangible Assets, Intangibles and the Year-End Adjustments →
- D10 Capital structure and finance costs: share issues, dividends, loan interest and income tax in the financial statementsGearing Analysis →
- A1 Accounting for managementAccounting for Management: Data, Cost Classification and Presenting Information →
- A2 Sources of dataAccounting for Management: Data, Cost Classification and Presenting Information →
- A3 Cost classificationAccounting for Management: Data, Cost Classification and Presenting Information →
- A4 Presenting informationAccounting for Management: Data, Cost Classification and Presenting Information →
- B1 Sampling methodsData Handling for Management: Sampling, Forecasting, Summary Statistics and Spreadsheets →
- B2 Analytical techniques in budgeting and forecasting (high-low, regression and correlation, time series, index numbers)Data Handling for Management: Sampling, Forecasting, Summary Statistics and Spreadsheets →
- B3 Summarising and analysing data (averages, dispersion, normal distribution, expected values)Data Handling for Management: Sampling, Forecasting, Summary Statistics and Spreadsheets →
- B4 SpreadsheetsData Handling for Management: Sampling, Forecasting, Summary Statistics and Spreadsheets →
- C1 Accounting for material, labour and overheadsCost Accumulation and Alternative Costing Approaches: Materials, Labour, Overheads and Methods →
- C2 Absorption and marginal costingCost Accumulation and Alternative Costing Approaches: Materials, Labour, Overheads and Methods →
- C3 Cost accounting methods (job, batch, process and service costing)Cost Accumulation and Alternative Costing Approaches: Materials, Labour, Overheads and Methods →
- C4 Alternative cost accounting principles (activity-based costing, target costing, life-cycle costing, total quality management)Cost Accumulation and Alternative Costing Approaches: Materials, Labour, Overheads and Methods →
- D1 Nature and purpose of budgetingBudgeting: Purpose, Preparation, Flexible Budgets and Investment Appraisal →
- D2 Budget preparationBudgeting: Purpose, Preparation, Flexible Budgets and Investment Appraisal →
- D3 Flexible budgetsBudgeting: Purpose, Preparation, Flexible Budgets and Investment Appraisal →
- D4 Asset budgeting and investment appraisalAsset Budgeting and Investment Appraisal: Payback, NPV and IRR →
- D5 Budgetary control and reportingBudgeting: Purpose, Preparation, Flexible Budgets and Investment Appraisal →
- D6 Behavioural aspects of budgetingBudgeting: Purpose, Preparation, Flexible Budgets and Investment Appraisal →
- E1 Standard costing systemStandard Costing and Material and Labour Variances →
- E2 Variance calculations and analysisOverhead, Sales and Operating Statement Variances →
- E3 Reconciliation of budgeted and actual profitOverhead, Sales and Operating Statement Variances →
- F1 Performance measurement — overviewPerformance Measurement: Objectives, KPIs and Divisional Return →
- F2 Performance measurement — applicationPerformance Measurement: Objectives, KPIs and Divisional Return →
- F3 Cost reductions and value enhancementCost Reduction, Value Enhancement and Performance Reporting →
- F4 Monitoring performance and reportingCost Reduction, Value Enhancement and Performance Reporting →
- B2 & D2 Forecasting and functional budgets (sales, production, materials and labour budgets)Forecasting, Functional Budgets and Cash Budgeting →
- D2 Budget preparation — cash budgetsForecasting, Functional Budgets and Cash Budgeting →
- D3 Flexible budgets and budget variancesForecasting, Functional Budgets and Cash Budgeting →
- D4 Asset budgeting and investment appraisal (payback, NPV, IRR)Asset Budgeting and Investment Appraisal: Payback, NPV and IRR →
- D5–D6 Budgetary control and reporting, and behavioural aspects of budgetingForecasting, Functional Budgets and Cash Budgeting →
- E1–E2 Standard costing — material price and usage variancesStandard Costing and Material and Labour Variances →
- E2 Labour rate, idle time and efficiency variancesStandard Costing and Material and Labour Variances →
- E2 Variable and fixed overhead variancesOverhead, Sales and Operating Statement Variances →
- E2 Sales price and volume variances, and interpreting and investigating variancesOverhead, Sales and Operating Statement Variances →
- E3 Reconciliation of budgeted and actual profit (operating statement)Overhead, Sales and Operating Statement Variances →
- F1 Performance measurement overview — mission, objectives, critical success factors and KPIsPerformance Measurement: Objectives, KPIs and Divisional Return →
- F2 Financial performance measures (profitability, liquidity, gearing and efficiency ratios)Financial Ratios →Profitability & ROCE →
- F2 Divisional performance — return on investment and residual incomePerformance Measurement: Objectives, KPIs and Divisional Return →
- F2 Non-financial performance indicators and the balanced scorecardCost Reduction, Value Enhancement and Performance Reporting →
- F3–F4 Cost reductions and value enhancement, and monitoring performance and reportingCost Reduction, Value Enhancement and Performance Reporting →
- A1 The need for a conceptual framework and the characteristics of useful informationQualitative Characteristics & the Conceptual Framework →
- A2 Recognition and measurementRecognition, Measurement and the Regulatory Framework →
- A3 Regulatory frameworkRecognition, Measurement and the Regulatory Framework →
- A4 The concepts and principles of groups and consolidated financial statementsGroups: Consolidation of Subsidiaries and Associates →
- B1 Tangible non-current assets (IAS 16, IAS 23 borrowing costs, IAS 40 investment property)Non-Current Assets: IAS 16, IAS 23, IAS 40, IAS 38 and Impairment →
- B2 Intangible assetsNon-Current Assets: IAS 16, IAS 23, IAS 40, IAS 38 and Impairment →
- B3 Impairment of assetsNon-Current Assets: IAS 16, IAS 23, IAS 40, IAS 38 and Impairment →
- B4 Inventories and agricultureInventories, Agriculture, Financial Instruments and Leases →
- B5 Financial instrumentsInventories, Agriculture, Financial Instruments and Leases →
- B6 LeasingInventories, Agriculture, Financial Instruments and Leases →
- B7 Provisions and events after the reporting periodProvisions, Tax, Revenue, Grants and Foreign Currency in the Statements →
- B8 TaxationProvisions, Tax, Revenue, Grants and Foreign Currency in the Statements →
- B9 Reporting financial performance (discontinued operations, IAS 8 and earnings per share)Provisions, Tax, Revenue, Grants and Foreign Currency in the Statements →
- B10 RevenueProvisions, Tax, Revenue, Grants and Foreign Currency in the Statements →
- B11 Government grantsProvisions, Tax, Revenue, Grants and Foreign Currency in the Statements →
- B12 Foreign currency transactionsProvisions, Tax, Revenue, Grants and Foreign Currency in the Statements →
- C1 Limitations of financial statementsAnalysing and Interpreting Financial Statements: Ratios, Trends and Their Limits →
- C2 Calculation and interpretation of accounting ratios and trends to address users' and stakeholders' needsAnalysing and Interpreting Financial Statements: Ratios, Trends and Their Limits →
- C3 Limitations of interpretation techniquesAnalysing and Interpreting Financial Statements: Ratios, Trends and Their Limits →
- C4 Not-for-profit and public sector entitiesNot-for-Profit Reporting and Preparing Single-Entity Statements →
- D1 Preparation of single entity financial statementsNot-for-Profit Reporting and Preparing Single-Entity Statements →
- D2 Preparation of consolidated financial statements for a simple groupGroups: Consolidation of Subsidiaries and Associates →
- C2 Calculation and interpretation of accounting ratios and trendsAnalysing and Interpreting Financial Statements: Ratios, Trends and Their Limits →
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