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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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0% found this document useful (0 votes)
4 views3 pages

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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ajaitriplei
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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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

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