The ACCA syllabus outlines three main areas: F1 covers Business and Technology with topics like organizational culture and governance; F2 focuses on Management Accounting, including cost classification and budgeting; and F3 deals with Financial Accounting, addressing financial reporting and the preparation of financial statements.
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Acca Syllabus F1 - F3
The ACCA syllabus outlines three main areas: F1 covers Business and Technology with topics like organizational culture and governance; F2 focuses on Management Accounting, including cost classification and budgeting; and F3 deals with Financial Accounting, addressing financial reporting and the preparation of financial statements.
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ACCA SYLLABUS
F1: Business and Technology
Chapter 1 The business organisation Chapter 2 Business organisation and structure Chapter 3 Organisational culture in business Chapter 4 Information technology and information systems in business Chapter 5 Stakeholders in business organisations Chapter 6 External analysis – political and legal factors Chapter 7 External analysis – economic factors Chapter 8 External analysis – social, environmental and technological factors Chapter 9 Competitive factors Chapter 10 Professional ethics in accounting and business Chapter 11 Governance and social responsibility in business Chapter 12 Law and regulation governing accounting Chapter 13 Accounting and finance functions within business Chapter 14 Financial systems and procedures Chapter 15 The relationship between accounting and other business functions Chapter 16 Audit and financial control Chapter 17 Fraud, fraudulent behaviour and their prevention in business Chapter 18 Leadership, management and supervision Chapter 19 Individual, group and team behaviour Chapter 20 Motivating individuals and groups Chapter 21 Learning and training at work Chapter 22 Review and appraisal of individual performance Chapter 23 Personal effectiveness at work Chapter 24 Communicating in business F2: Management Accounting
Chapter 1 Accounting for management
Chapter 2 Cost classification Chapter 3 Accounting for materials Chapter 4 Accounting for labour Chapter 5 Accounting for overheads Chapter 6 Absorption and marginal costing Chapter 7 Job, batch and process costing Chapter 8 Service and operation costing Chapter 9 Alternative costing principles Chapter 10 Sources of data Chapter 11 Analysing data Chapter 12 Analytical techniques in budgeting and forecasting Chapter 13 Budgeting Chapter 14 Investment appraisal Chapter 15 Standard costing Chapter 16 Performance measurement Chapter 17 Presenting information Chapter 18 Spreadsheets F3: Financial Accounting Chapter 1 Introduction to financial reporting Chapter 2 The regulatory framework Chapter 3 Double-entry bookkeeping Chapter 4 Recording transactions and events Chapter 5 Inventory Chapter 6 Non-current assets: acquisition and depreciation Chapter 7 Non-current assets: disposal and revaluation Chapter 8 Intangible assets Chapter 9 Accruals and prepayments Chapter 10 Receivables Chapter 11 Payables, provisions and contingent liabilities Chapter 12 Capital structure and finance costs Chapter 13 Reconciliations Chapter 14 The trial balance, errors and suspense accounts Chapter 15 Preparing basic financial statements Chapter 16 Incomplete records Chapter 17 Statement of cash flows Chapter 18 Interpretation of financial statements Chapter 19 Consolidated statement of financial position Chapter 20 Consolidated statement of profit or loss and associates