SKILLS

The Skills module comprises of six subjects and covers the main technical areas that accountants are expected to know.

EXAM FORMAT OF EACH PAPER

Mode: Session-based CBEs or Paper based except F4 which is on-demand CBE

Duration: 3 hour and 15 minutes except F4 which is of 2 hours

EACH PAPER CONSISTS OF 3 SECTIONS:

Section A: Objective test (OT) questions

Section B: Objective test (OT) case questions

Section C: Constructed response questions (CRs) Paper 4 has 2 sections which are similar to F1-F3 papers

 

F4 Corporate and Business Law

 

Course Duration: 70hrs

Estimated effort: 6 hours per week, plus 2-3 hours of self-study per week

Live & Recorded Classes and Printed Books (Study Text and Practice & Revision Kit)

 

 

Price: ₹16,000.00

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ACCA Exam Resources 2017

F4 syllabus and study guide
F4 guidance from the Examining Team
F4 specimen exams
F4 Past Exam Papers
F4 practice tests
F4 technical articles
F4 retake guides
F4 FAQs

ACCA–>Fundamental Level–>Skills Module

Assumed Knowledge:

There are no knowledge gaps to worry about with regard to Paper 4

Related Papers:

F7,F8,P2

Aim

On successful completion of this paper, candidates should be able to:

  1. Identify the essential elements of the legal system, including the main sources of law
  2. Recognise and apply the appropriate legal rules relating to the law of obligations
  3. Explain and apply the law relating to employment relationships
  4. Distinguish between alternative forms and constitutions of business organisations
  5. Recognise and compare types of capital and the financing of companies
  6. Describe and explain how companies are managed, administered and regulated
  7. Recognise the legal implications relating to insolvency law
  8. Demonstrate an understanding of corporate fraudulent and criminal behaviour

Syllabus Summary

Essential elements of the legal system

  1. Law and the legal system
  2. Sources of law

The law of obligations

  1. Formation of contract
  2. Content of contracts
  3. Breach of contract and remedies
  4. The law of torts and professional negligence

Employment law

  1. Contract of employment
  2. Dismissal and redundancy

The formation and constitution of business organisations

  1. Agency law
  2. Partnerships
  3. Corporations and legal personality
  4. The formation and constitution of a company

Capital and the financing of companies

  1. Share capital
  2. Loan capital
  3. Capital maintenance and dividend law

Management, administration and the regulation of companies

  1. Company directors
  2. Other company officers
  3. Company meetings and resolutions

Insolvency law

  1. Insolvency and administration

Corporate fraudulent and criminal behaviour

Fraudulent and criminal behaviour

 

 

F5 Performance Management

 

Course Duration: 70hrs / 12 Weeks

Estimated effort: 6 hours per week, plus 2-3 hours of self-study per week

Sept Session: Classes starting from 1st April, 15th April, 1st May,15th May,31st May

Live & Recorded Classes and Printed Books (Study Text and Practice & Revision Kit)

Price: ₹16,000.00

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An introduction to F5 CBEs

Fundamental Level–>Skills Module

CA CS CMA Free Lectures

Performance Management paper examine candidates’ understanding of how to manage the performance of a business.

Assumed Knowledge:

Paper F5, Performance Management, builds on the knowledge gained in Paper F2, Management Accounting. It also prepares candidates for areas covered in P5 Advanced Performance Management.

Related Papers:

P3,P5

Aim

On successful completion of this paper, candidates should be able to:

  1. Explain and apply cost accounting techniques
  2. Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks
  3. Identify and apply appropriate budgeting techniques and methods for planning and control and use standard costing systems to measure and control business performance and to identify remedial action
  4. Identify and discuss performance management information and measurement systems and assess the performance of an organisation from both a financial and non- financial viewpoint, appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects

Syllabus Summary

Specialist cost and management accounting techniques

  1. Activity-based costing
  2. Target costing
  3. Life-cycle costing
  4. Throughput accounting
  5. Environmental accounting

Decision-making techniques

  1. Relevant cost analysis
  2. Cost volume analysis
  3. Limiting factors
  4. Pricing decisions
  5. Make-or-buy and other short-term decisions
  6. Dealing with risk and uncertainty in decision- making

Budgeting and control

  1. Budgetary systems and types of budget
  2. Quantitative analysis in budgeting
  3. Standard costing
  4. Material mix and yield variances
  5. Sales mix and quantity variances
  6. Planning and operational variances
  7. Performance analysis

D Performance measurement and control

  1. Performance management information systems
  2. Sources of management information
  3. Management reports
  4. Performance analysis in private sector organisations
  5. Divisional performance and transfer pricing
  6. Performance analysis in not-for-profit organisations and the public sector
  7. External considerations and behavioural aspects

 

 

F6 Taxation

 

Course Duration: 70hrs / 12 Weeks

Estimated effort: 6 hours per week, plus 2-3 hours of self-study per week

Sept Session: Classes starting from 1st April, 15th April, 1st May,15th May,31st May

Live & Recorded Classes and Printed Books (Study Text and Practice & Revision Kit)

Price: ₹16,000.00

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An introduction to F5 CBEs

ACCA–>Fundamental Level–>Skills Module

 

Assumed Knowledge:

There are no knowledge gaps to worry about with regard to Paper 6

Related Papers:

It prepares candidates for areas covered in P6

Aim

On successful completion of this paper, candidates should be able to:

  1. Explain the operation and scope of the tax system and the obligations of tax payer and/or their agents and the implications of non- compliance
  2. Explain and compute the income tax liabilities of individuals and the effect of national insurance contributions (NIC) on employees, employers and the self-employed
  3. Explain and compute the chargeable gains arising on individuals
  4. Explain and compute the inheritance tax liabilities of individuals
  5. Explain and compute the corporation tax liabilities of individual companies and groups of companies
  6. Explain and compute the effects of value added tax on incorporated and unincorporated businesses

Syllabus Summary

The UK tax system and its administration

  1. The overall function and purpose of taxation in a modern economy
  2. Principal sources of revenue law and practice
  3. The systems for self-assessment and the making of returns
  4. The time limits for the submission of information, claims and payment of tax, including payments on account
  5. The procedures relating to compliance checks, appeals and disputes
  6. Penalties for non-compliance

Income tax and NIC liabilities

  1. The scope of income tax
  2. Income from employment
  3. Income from self-employment
  4. Property and investment income
  5. The comprehensive computation of taxable income and income tax liability
  6. National insurance contributions for employed and self-employed persons
  7. The use of exemptions and reliefs in deferring and minimising income tax liabilities

Chargeable gains for individuals

  1. The scope of the taxation of capital gains
  2. The basic principles of computing gains and losses
  3. Gains and losses on the disposal of movable and immovable property
  4. Gains and losses on the disposal of shares and securities
  5. The computation of capital gains tax
  6. The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets

Inheritance tax

  1. The basic principles of computing transfers of value
  2. The liabilities arising on chargeable lifetime transfers and on the death of an individual
  3. The use of exemptions in deferring and minimising inheritance tax liabilities
  4. Payment of inheritance tax

Corporation tax liabilities

  1. The scope of corporation tax
  2. Taxable total profits
  3. Chargeable gains for companies
  4. The comprehensive computation of corporation tax liability
  5. The effect of a group corporate structure for corporation tax purposes
  6. The use of exemptions and reliefs in deferring and minimising corporation tax liabilities

Value added tax

  1. The VAT registration requirements
  2. The computation of VAT liabilities

The

  1. effect of special schemes

 

 

F7 Financial Reporting (Int.)

 

Course Duration: 70hrs / 12 Weeks

Estimated effort: 6 hours per week, plus 2-3 hours of self-study per week

Sept Session: Classes starting from 1st April, 15th April, 1st May,15th May,31st May

Live & Recorded Classes and Printed Books (Study Text and Practice & Revision Kit)

Price: ₹16,000.00

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An introduction to F5 CBEs

ACCA–>Fundamental Level–>Skills Module

Assumed Knowledge:

Relies on assumed knowledge from F3 and F4

Related Papers:

It prepares candidates for areas covered in F8,P2 and P3

Aim

On successful completion of this paper, candidates should be able to:

  1. Discuss and apply a conceptual and regulatory frameworks for financial reporting
  2. Account for transactions in accordance with International accounting standards
  3. Analyse and interpret financial statements.
  4. Prepare and present financial statements for single entities and business combinations in accordance with International accounting standards

Syllabus Summary

The conceptual and regulatory framework for financial reporting

  1. The need for a conceptual framework and the characteristics of useful information
  2. Recognition and measurement
  3. Regulatory framework
  4. The concepts and principles of groups and consolidated financial statements

Accounting for transactions in financial statements

  1. Tangible non-current assets
  2. Intangible assets
  3. Impairment of assets
  4. Inventory and biological assets
  5. Financial instruments
  6. Leasing
  7. Provisions and events after the reporting period
  8. Taxation
  9. Reporting financial performance
  10. Revenue
  11. Government grants
  12. Foreign currency transactions

Analysing and interpreting the financial statements of single entities and groups

  1. Limitations of financial statements
  2. Calculation and interpretation of accounting ratios and trends to address users’ and stakeholders’ needs
  3. Limitations of interpretation techniques
  4. Specialised, not-for-profit, and public sector entities

Preparation of financial statements

  1. Preparation of single entity financial statements
  2. Preparation of consolidated financial statements including an associate

 

 

F8 Audit and Assurance (Int.)

 

Course Duration: 70hrs / 12 Weeks

Estimated effort: 6 hours per week, plus 2-3 hours of self-study per week

Sept Session: Classes starting from 1st April, 15th April, 1st May,15th May,31st May

Live & Recorded Classes and Printed Books (Study Text and Practice & Revision Kit) & Revision Kit)

Price: ₹16,000.00

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An introduction to F5 CBEs

ACCA–>Fundamental Level–>Skills Module

Assumed Knowledge:

Relies on assumed knowledge from F4 and F7

Related Papers:

It prepares candidates for areas covered in P1 and P7.

Aim

On successful completion of this paper, candidates should be able to:

  1. Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct, describing the scope and distinguishing between the functions of internal and external audit
  2. Demonstrate how the auditor obtains and accepts audit engagements, obtains an understanding of the entity and its environment, assesses the risk of material misstatement (whether arising from fraud or other irregularities) and plans an audit of financial statements
  3. Describe and evaluate internal controls, techniques and audit tests, including IT systems to identify and communicate control risks and their potential consequences, making appropriate recommendations
  4. Identify and describe the work and evidence obtained by the auditor and others required to meet the objectives of audit engagements and the application of the International Standards on Auditing
  5. Explain how consideration of subsequent events and the going concern principle can inform the conclusions from audit work and are reflected in different types of audit report, written representations and the final review and report.

Syllabus Summary

Audit framework and regulation

  1. The concept of audit and other assurance engagements
  2. External audits
  3. Corporate governance
  4. Professional ethics and ACCA’s Code of Ethics and Conduct
  5. Internal audit and governance and the differences between external audit and internal audit
  6. The scope of the internal audit function, outsourcing and internal audit assignments

Planning and risk assessment

  1. Obtaining and accepting audit engagements
  2. Objective and general principles
  3. Assessing audit risks
  4. Understanding the entity and its environment
  5. Fraud, laws and regulations
  6. Audit planning and documentation

Internal control

  1. Internal control systems
  2. The use and evaluation of internal control systems by auditors
  3. Tests of control
  4. Communication on internal control

Audit evidence

  1. Financial statement assertions and audit evidence
  2. Audit procedures
  3. Audit sampling and other means of testing
  4. The audit of specific items
  5. Computer-assisted audit techniques
  6. The work of others
  7. Not-for-profit organisations

Review and reporting

  1. Subsequent events
  2. Going concern
  3. Written representations
  4. Audit finalisation and the final review
  5. Audit reports

 

 

F9 Financial Management

 

Course Duration: 70hrs / 12 Weeks

Estimated effort: 6 hours per week, plus 2-3 hours of self-study per week

Sept Session: Classes starting from 1st April, 15th April, 1st May,15th May,31st May

Live & Recorded Classes and Printed Books (Study Text and Practice & Revision Kit)

Price: ₹16,000.00

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An introduction to F5 CBEs

ACCA–>Fundamental Level–>Skills Module

Assumed Knowledge:

Relies on assumed knowledge from F2.

Related Papers:

It prepares candidates for areas covered in P4.

Aim

On successful completion of this paper, candidates should be able to:

  1. Discuss the role and purpose of the financial management function
  2. Assess and discuss the impact of the economic environment on financial management
  3. Discuss and apply working capital management techniques
  4. Carry out effective investment appraisal
  5. Identify and evaluate alternative sources of business finance
  6. Discuss and apply principles of business and asset valuations
  7. Explain and apply risk management techniques in business.

Syllabus Summary

Financial management function

  1. The nature and purpose of financial management
  2. Financial objectives and relationship with corporate strategy
  3. Stakeholders and impact on corporate objectives
  4. Financial and other objectives in not-for-profit organisations

Financial management environment

  1. The economic environment for business
  2. The nature and role of financial markets and institutions
  3. The nature and role of money market

Working capital management

  1. The nature, elements and importance of working capital
  2. Management of inventories, accounts receivable, accounts payable and cash
  3. Determining working capital needs and funding strategies

Investment appraisal

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

Business finance

  1. Sources of, and raising business finance
  2. Estimating the cost of capital
  3. Sources of finance and their relative costs
  4. Capital structure theories and practical considerations
  5. Finance for small- and medium-sized entities

Business valuations

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

Risk management

  1. The nature and types of risk and approaches to risk management
  2. Causes of exchange rate differences and interest rate fluctuations
  3. Hedging techniques for foreign currency risk
  4. Hedging techniques for interest rate risk

 

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