Studying and the Examinations ACCA Syllabus, gee Se se CharterCONTENTS Page Number 1 INTRODUCTION 2 THE EXAMINATIONS 2 Background 2 Content 2 Standards 2 Rules and Resuits 3 Tx and Law Variants 3 Panel of Examiners 3 Students! Newsletter 4 Examinable Material 4 Studying for the Barinatons s THE SYLLABUS 5 Foundation Stage 4 Cextiate Stage 2B Professional Stage 3% STUDYING FOR SUCCESS 4“ INTERNATIONAL STREAM SYLLABUS 2 Paper | 2a Paper 6 “4 Paper 10 6 Paper 13 INTRODUCTION ‘The purpose of tis bootet isto set out the syllabus and tails ofthe avaiable study materials to describe the rules under which you wil tthe examinations and to give guidance on how to plan your studies leading up to the ‘examinations, The Students’ Handbook, which accompanies this booklet, describes the ACCA and the nature of the qualification, You should note that any changes to the syllabus. the study materials, the rules and addtional guidance an how to prepare for the examinations is published in the Students Newsletter, The Students’ Newsletter is issued every month ed july 1999 and you should ensure you read tc ReprintTHE EXAMINATIONS Background “The ACCA’ sinha avay bean a prvi a quiicaton whi i sey Ind to the neade of the secourtrtn tbe modem busness wo nd shih prepares member or werk any sector othe econary = pub pracce indy. commerce or the pe sce ‘Wh hs sm in ind he src of the ACCA sab hs been Senge + set bamirg and understanding + develop an apprsaton ofthe development and wterdependnce of nea “The abies eraine in 3 sap Sage 1 = Foundution “Fates sage sets Pe scne forthe acourtingproferion ad intros ‘Recconene and argustionl farmwote I cancenates onthe theory et incnuer whch underpin the prec approach adoptedin te ar stages Stage = Coraeaee ‘Tetage cntinses the weroduction to hay subject areas, dveops faye sland eraduces the problens and stone which il be met ste Srge 3-Frfesiona Tee supe ha fa are i tess hat af the essen technique Underpanng ork fn court have ben masered 9d ens Sis rd trwatedge cn be appied na managaral comet Each stage has wo modes that candids are encourage to start a Fale tumber of supra each tng The faba coward in I Dapers tn age, mode aewerk as alos Srage 1 = Foundtion Sage Module A 1 Accounting Famenar 2 Legal framewore Management formation 4 Ongena Framework Seago 2 Corie Suge Module ¢ Sefeaaton Ania & At Frameset Module D 7 Taxframewore 8 Mineral France Seago 3 Profesional Sage Module € 9 infomtion for Control and Decison Meng 10. Arccuning and Aut Paice 1 Tetanng Module F V2 Manager nd Suategy 1 Brana Repoctrg Ervecnmant Mi Brno Seat, Content Members ofthe ACCA we expect ohave a genera rep ofa the Secpnes of scoutarey even theagh many members spelt on in {hoc tacrs forthe rexon yo sil ny al the cere topes hot unde {peworofthe courant andl wcauntny, management coun, ‘Pinca management teaton tuding and manager ‘The core shies are combed wth the abject ich supper them = Inv, arte teins, eanomies and lormation ety Sch way tate arphans on te splaton of ese sport ADI in accortancy rather than on har ements parte depres in tes oun gre ‘Te cactblow shows the papas ubich the spor subject = ‘megated wih he core sae Support Sbjcte oe Se te Fete Senos Tan geen cent a ae see rey sao — a a + n ‘The abu designed wo hap you master be uncmental concepts of the core and soppon sects nthe ft S00 sages Howe the Profesiony Suge the support uubjecs we Rcd wit the core subjects to rele hee at te worpaca. The mothe Prabal Stage 5 prepare you for be workpoc wher yu wll met problers ‘sch dr ont mare than one sabes ts ancl maragerar |S tierefore important tet you am to bingtogetr your hrewiesge of the subjects you have sched to answer 3 problem. | futher put ofthe prnsaten forthe worl isthe red for aunt 0 be not ony tcl compete but 30 to have Profesional atnibutes sich as judgement. god comuncaton sal, Fragraton ard sn eth appoath to thor wee togetnr ont ee such 2 proton song, epoistng and ering whic are alarentl ote vaya wore af re scour Ta Nip you develop tere arb: Sit te anor wees coverage oops sch ae Commune wih ‘ers ard oleages andthe maragenet process of tg objectives, ‘nahin lr, splat plane snd waking her socees 8 your rata Waring you wil abo gan experience ofthese reat Standards ACCA recognition a a Recoprised Quin cy under the Corpse ‘Ro 1988 moar thas ot examraene winch ve teat sare andar to thor requred to cana eee rom suversty nthe OK Se standard of the Foundation tages oat the Nt yor ‘eamistns ofa 3 year deyee programe the Ceres Stipe sear to te second yer cnanatns, De Prlesonal tage seit the fn ‘eaminatons ofa masters degree The Funan Sage teeing of the bon rater covered each par ony. Paper nite Carheate ‘Sage dra: where neeray on Fouriion Stabe prs ete ino fas a: prorequatetreloage. At he Profetona Sage the ‘eomiston est ait to cane and we lone rd judge {a rvincrd appropri to 2 nial ereshing on 2 ears an courant ands tage papers wl Se on your tne of earker Papers and of cher papers win the sare mole Rules and Results Incorder to ensire you havea goad chance of ping the eamiations important a you are gen sre recom ot your Sem cst ae ‘pa oxarsnatns but vib the consrant ht yu do nt emp to many pers acne sity, The folowing res Rave been nr aduced to hive these ame Ameer of our papers can be taken aay ne stg ain om Se onsets sings (eargh at Mosul carats tke etl the (Covieate Stage har ben compete), ‘At the Fxndaton ar Carat Stages al papers (cept er exempted ‘rpmend papers a mode mat atehed st he sve StnMacklem be taken nthe order speci ria pacer ces gine tthe Foundation and the Cet Stages val oe reared Al thre papers a module athe Profesor Sage must beat ed passe at theme sein sjct at toa retaral bang grated Fa mark ‘Been 20% and 49% acheved none operand passes ae ahseved ‘he oer bo paper Ye mora The erred paper rat be pated within the net to corsecave examination sore, here al ree Paper the module mus be o-attonpted "Where fever than three paper are sat atthe Pofesena Stage aa rei (of exemption or comers pases bung Nl, as wl be ganed ty ‘Seung piparn te mol are psd the sme sero “The examination must be caplet wit ten years fom the fst gle ‘eaminaton sting afer resaton, At the Profesional Stag i you sta rfered paper ate sting ‘rns ling refers but do not aches aps you may sil enter ‘Sethe piper tthe av sitingrqares of the degre cf fure However fhe refered paper's nat passed wahin ee wo stings then Althee papers of the made ust be re-atempted ad he apprpeia ite pu Tha bet st. refered paper ssa a he piper ‘amination ery fe Tor ago 3 Aboutrine west afer th exmiation yu ilrecive a statement ‘eting you o your oral examin mark or eath paper sta hater youhevs been refered pated or tle The Pt mao Papers 50 mars and be sp fa tars rose mah last ort tthe pus mark are automaticaly reve. The maven proces Sindoatn ih reat ce and Because ois ACCA wl rat eter into [responder on an nl eat’ reat nor accept requests or ‘Sip be read. However candies ho fl he fess) Boge cn secre tothe sep evan sence which for oe, pres & Seed hie repert of te reasons rare 3 pape ‘Atsuf you ae alowed 10 yeas to compte the exarinations2t af ‘he nately dy wil change wh re aed You ae asco Wy {pie the exararasors as uch as posable Ths wile you bul frotrnly on your Inowiedge ater an Mave ier ee ren ater before ye can move onto su new papers. The resuts tos) (Dity fae ts fe ech eareraton wl deal exarsrion pases Fal a a exempts aware ‘Ax he Profesional Stage, papers cover sever subjects and stuns wil be tested n thar abity 9 cra 9 War previous tases take problems inven of un the percrmance of cent ting a tree Papers 9 ‘modula wi be rewed and is ay led toa good perfomance tone ape crmpanang faa margal fin anotber to pe an oer pas {he moale, Any compeneted pus wil be cexied sus one reaute oie and wl ot beetle 3 conparsted pas on ay Stade International Accounting Standards ACCA exaritions are now tated on heerstional Accounting Sadar (GAS), whch ae sed oy te erates Accounting Stance Comite (ASC) and he Iterations! Standards on Auding (ASS) which fre suey the eration Fadenton of Acrountate (BAC) AB ner fase leg UX orPanyan), ae adapted fom hexe manaream papers ‘You may combine the nertona Stream papers I 6 1 and 3 wth he Sorapte ded papers fee ACCA Stoo Macbook for aera Bn oe you prefer sty fore Ud oral venere of ese papers ihe apie ‘tices which encain te Itamatiosl Stream in more deta canbe fone Gn be ACCA Wied Ste (pina aceacaraaniml, of cn be abtaned| ‘Pm te ACCA Eduction Deparment on (Ts) 0044 +171 3965891 Tax and Law Variants CCrtinpaparsin the heme rect he lew and practice of ther tertores ng Soto, Hong Keng te Stans who have chosen 10 {Glow spordarlaw var Soul ed the nfrmaton an ha ew Caran in he aproprate Varn Slabus Hyon selec a aw vara oer than Erg you must ftom i you tes and you must eure hat yu read te abu and rein [des forthe aparopate Vara ytbss and ary guaee notes ‘you Inte event of na sarants beng reduced dete il be pen inthe ACCA Students Newton Panel of Examiners The earinaton papers are set by team of wanes wich expe so that each pape checked by no less Dan tree ferent meres of ‘he Pana f amines Eich tam responce ang re euesion ape nd fo tng Oe putes augers anewer: No‘merser of he feum sped to teach students who ray be ating ny fe paper for wach nh response Further earners ae reared oreper T@ACCA any atempt by a Suet to Sastre pape with tem Supts a marked under the close sepervion of the teu of exariners and mared Scns ae Sled 3 anam y the earner ar RCA for arkars are intracted o mate cue allowance fr the problems ed by anes for whem Eg n hin al paper ae stand ates ‘atthe fist ngage. ever ace the arnt fate to United ngdom pofersond uation of twmatonal cog and satan ‘he marten mate sated tats candcsas mart and oeonog re ie bn by, Weatnsi spng reason aes Seiiece ‘Wen marig srpt the marker has na means iden the {ait orf knowing whether or rok tte aes step {hat paper, hat other papers the andate has atop tat OF {Sy dts ofthe candles provou esarton hatry wath the ACCA, A candidate's resus in each an any papers totaly ninuence by prevaus examination recor or the erorance of the candees The ACCA does not expect peed percntge of tines be _AteanAl a each amnion st ‘The Students’ Newsletter “You wit reeive a cominentary ony of the ACCA Student! Newletter ary mah Hou a repiter under ort arvnaton scheme Sangerert. you may receive an aati pewter mn te pre Soap The enleter murt Se ead wih care thoy are or a Saree ot eonmuneston wth Fok ‘The ACCA Stunts Newseter cae informatin on ‘saition aed eter cong cite, ‘Exarinaton Netes' whch conte deta of anges fo the bus rd earnatl legion, he tf he secon, tng and her ‘Shuman on winch adore wi be uaranaand the othr ofthe ‘eemnaton fr eah pape = arina reports on suders performance inthe examinations Fe on tpi hon might be earned inte kr + atic on FREDs and other daft sande ana UTE pronouncements. (Studer sting cata Profesor Stage papers wi Ge examined onthe corte ofthe ari) rls bythe earines on taps whch maybe examined Examinable Material You should ote tht question eing a nowlecge of relegation | rot be st ut t leat Sonne afer th td othe month m nhc Paya Assent (simi procedure other cures) war gen, Questions insing 2 lnonledge of ew FRG, sting Sane, capone rae ee Se not best ta ast & month ater he yo he mth Sich he document was pubis The it of esauting and mci ocumens von i te Stadons Newser ly tate when ‘ocurent becomes evaranable| Seudying for the Examination bh onder ta prepare fer the examinations you may study by Skier {Con ty oc evening courses alege or west, oF Yu may stp ovat ing the vanout tera sate you ated acolege oF CEoresty, your neuer wll rsammend approprate sj rater f you (Ze Suche pry. there wearer Sud mater em whch you an coos Following the s/abus for exh paper, you wae of pubs sei du wth or specie spect I hat 5fabas. Whi you are aoe Yo end a dey s posable youre ot expected to read atx on De ‘eoing ie ne for soma papers tetbook ar presented as aera “Ther area menber af sources Fem which you can obi ares of [rates writen for 8 paper inthe heme [Stunt sting under one ‘rte aw vaorts hou hes whether sees aval or thaw Stare] These ar std blow “The offal ACCA sre of Terbocks pubes by AT Fouls rch “Te offal ACA sen of Open Lesrng Progress pbihed by AT Fouts inch ‘he fel ACCA series of Ranson Tet pubis by AT Fouls ye PP Home Susy fe Suay Text Pp Pract and Rion Kt Pp Pasar “he Fran Trang Company Limited Heme Stuy “ne Rapid Rents College Hore Sty ‘Other tens (hich do nt nce form prt ofa sais writen fo a papers in tcc) se tee se end be us fr each Paper osc or the accuracy prfesen, you are preparing or proton aber harge the ony costar ung the curse of your Foti you se the rdicson of aw eater rovsons 0 REpmthy andasdtng sancvce more sophstistedirwroal asburent, ‘Seelopmants a teclogy, na enon ata poll chang fn ew of inte porta tha you lamp up oct wth accounting rd he ‘ied supe err to hep tudes doth ACCA sues he ‘omy Stoo Newer and you sou red hs 5 we Curent (ete and the foal preset yu are peered ae ot scheme ‘scent you may recowe another nevoetarfual wich wl pe Seals ent pages tx rdw ranger and sther Rep inermaton. yx ve read th Pofersoral Stage you vl ret fom reading Coed [Recounant an thee profssonl ours and te Seana press. “The et fst stra updates periccaly in the ACCA Stun Niwa sents nthe ore themes, in any har rewsetr they recov,THE SYLLABUS INTRODUCTION This section presents the sylabus for each paper: Ifyou are registered to sit papers under one of the variants avaiable, you wil find the relevant sylabuses in the appropriate Variant Sylabus boowet which willbe sent to you The rest ofthis section is structured as follows: i) objective of each stage and skis to be tested i) for each paper sim of the paper ‘sandard of the examination paper assessment methods and format of the examination paper ~ a statement of any earlier papers in the scheme of \which you need a thorough knowledge ~ development af the content ofthe paper in subsequent papers extent of integration of topics = the syllabus = lit of publications ~ any general notes, formulae andor tables Foundation Stage ‘The objective of the Foundation Stage ‘This stage sets the scene forthe accounting profession and introduces students to the economic and organisational frameworle At ths stage the examinations concentrate on the basic knowledge and sills which form the platform from “which professional competence can be developed. The knowledge and skis will be tested separately by subject and il be limited to. straightforward examples of application required as a prelude to the more complex application problems in the Certificate Stage Skills to be tested in the Foundation Stage Students should be able to demonstrate the abilty to: + deny and retiveinferetion + appraise infornenon + apply concepts and techniques + analyse ond soe problems + presen information in fopcol format + communicate information dearly and succt,Foundation Stage MODULE A - PAPER | SYLLABUS [ACCOUNTING FRAMEWORK (Additional syllabus information, if you have opted to follow the International Stream for this ‘Aim of paper | paper, is available on page 42) Teme marin emacrdennse the rt Te a gan ayo ap theme repaid ee vnc securing an epi Se et clon toma ara and ear Ss There and principe franc azure nd eporing ure pine and scope of ancl cousing ‘On compen ofthis paper sere oe en |Q the reasons for its current state of development Or re occ pee of arc xan nd ph mt : eae pope of fre Q) Be atures a some kare deop 1 at Yheteal sonoma te, x poe nd ne, sop and pepo of ran and td ead Untet orpones Semen suonow, ee Sr tetng memes fae ses cet tt abies, oe nd ges ater and te ee cups on poke ee Trg oti aot t= ‘vents (cag cert SSAPS ond FS) |) the adequacy of financial accounts and statements in meeting, 1 MBB preps end eof ane fee rene : rt oo EE age (o Petaton we aerve meted net hee ned 6 escrate pity gon sei Standard ofthe paper Theranre ft acounting pein and te olf be Tenant teppei be tnt compan oat gia teowe Tre ana ee mon on cae othe ow 8 (ee se ctenen hh st Recutig Scie Slayer Ucar deger couse Terre ad conta 15 The tre, role and sence of inn tan dt ‘Assessment methods and format of the paper ) Recomting convertors (0 else SSAP 2) Mare {3 Rican Sn ies S4P FS Seuon Reaper guns ©) Kop Sta na ines 8 Sega Dewar esione Sy ete oem © (Geren Acted Accu Pcie GAAP) 2 @ pian oa siege rare. io 1 Apoletons af foment in proceing irae ne Tine lowed 3 has = MEsthomon Prerequisite knowledge 2. papas f acu conentons sere nt ey 1 een plein pean Development of paper I topics in subsequent papers Pinel ofthe compl rrr ete. Standaation vers accounting choice {Papert 3. Recoring handing nd surmaringacouneing data 2 Double ety bookscepng and acouning tes = inane! Account tmnt (rd wd (book of orignal ery. indusing jer (i) sles and pura ledgers Paper 10 (ess book (9) verter Financial Accounting & Audit (9, a bance 3 {0h scene, prepamants ard aden Per bb Mhods of cuafyng expenditure beeen capital and revere Accounting resent of Papert pve broad traction ad overview of the franca (Tred ae tng and itargble Poe ie paces wheh 2 comeoped n paper 10 Accounting and Avs “epeecaton sane for, a8 method of prong for Price (tio woke FR |3) "Serena development (nls SSAP 3) Extent of integration ( curereases paper | rerio fornsten teehnclogy adits patos procesing ek foe SA? 9 (op ngtam carta) tector elasng bac an dou 32S Fae erraian andthe nal aes of accountng pacar the ‘eguatory Famer ot ef (i) Noble IT claw coverage which sot (i) prownonsardreserves 1G). pom tance sheet cvert (ts nce SSAP 17) {wp Sontngeroes (enclose FS 12, 4 Confnnng and carecing mechains Questions in paper | wi nt raw on 3 eer ye abun buwena ude sting hs piper slongade re fou uy to undovind ow he ll rework veces the Pepe leimend prvertaton af feared aterentFoundation Stage 0 conwal scours (@)_ bank reconclatons (i) sispense courts and he carectn of errs 4. Preparing anc staterent for 2. Sole ders ncsngincmplte records stustions. Cite or soit (0) recep ard payments accounts (0) Rome and empenctre scot «¢Panershgs ncuding changes in the constntion ofa partneip, 2m change hota aia vtvement nd ecko musing ebrentayVestnant of good these lec compares: prof and iss accounts ard bales hee ‘Grier purpores 23 fr eer purposes Secor wth the Carman Act formats 5. Imerpeeing/ sing ancl staemants Prana ow stata in accord wth FRSY (res) fa comrating enh flow an an Bom concept > Pepaing sgnent ratios or franc statements {© Appa and communicating the poston and respect ofa ‘bres sod an pron ar prepared ethno da 18 Appming the ality fave nfonnaton for user purpous List of publications “The exis recommends thit sorts Souk ot hy sale n ay ore {ent tog they adoutedy wah ove a elt te bass ‘orwider exlorston [A Thomas An terodscuon 0 Franc Accouring Mim Hi F Wood Business Accourting | ple hier 6s 18 of Business, [Accounting (Saver Edson Pray ecg Poundaton of Busines Accounting Chopran ad Ha Serins pacar fr popes x sted on pope 4 MODULE A - PAPER 2 LEGAL FRAMEWORK Aim of paper 2 To provide an avarerass of te ova lel Famework within which an secountat operates, (On completion of hs paper student shoud be a to: + et he main sauces flaw and expla hw ow iodine anhow [eg tes emerge th gto debe n aut he arous ottee whch fete excountnt work expan he gewelpnapes of he lw of eartact, + hus de moor egae an carn ow pes which gre ‘onpoyment reatanaipe + dese ne francng of @corpary, coming sxe ard on copa! + Sepan he monogenean acca fo cmpony mth spect £2 etre camparysoztanen ond outro carpery meets 1 ent mpatar extra pty beer + Gamansiate te ate epeced othe Fndton Stage Standard of the paper “The standard ofthe paper wl be t est ccmpsabl to hat requred inthe exarratonfoeanaczurtarcyuncaton course ore Fest year of «tex year Uk honours Gece cose ‘Assessment methods and format of the paper Number of nas Sacion A 6 (out 8) questions etiOmase en ° Seciont out of) gussions SSS Sch 2 Tore otwee 3 has — Section A wal contin shat, knowledge bated qvesions. Questions in Secon Bw be problem ted na et cnn sls 0 the ‘Sity 0 spp ad says oration Prerequisite knowledge ade Hersey Development of paper 2 topics in subsequent papers “Te basic ground he leg fmework sean in conjunction with 1 appeaon n core tops he ong papers SUPPORT SUBECT core SugecT ow Franc Accounting Papers land 13 Aston Piper 6d 10 Mansgerent| Puser 2 “he egal Famewar of scountng asst reqerents ling to the preparaton of pulshed areas dest win paper 10 Aces, sre Rat Paci, “The eg conenquances of recnsructens merge takeovers and Stohtene ae nehidedm paper 3 Prana Reporng Enoronyent Lesson a the austors coverd in paper 6 rawr an aber 10 Acountog and Act PracFoundation Stage Students seul aso be aware that there are references to the Dats Protecton Ach paper 8 information Analy nd o employment lepton n piper 12 Management ad Srateny Extent of integration “There referees to the lp euitementsen tha appontimet remo Truss afscars bot qustone paper 2 il not aw on ay oaingeoverge not induced nth lbs or hee fo paper ‘ecourtng anew SYLLABUS 1 The Engle egal sytem “Te secton rode an roducten to sere ey features ofthe Engen eg stern td wel aceate understand ofthe sources of een ans abranctred Sd How pl alos emerge the ep sriem 2 The aye of courts ae he arinration of ice Cave nw and ein {input of European Cammunity eatin {Precedent and inary eterpretaton 2 Thamar rpm cope and ey ces of egiton “Ts section cuties the major elie provisions of mocrtance to te cman ava poloural sod az amarager he etoaices ‘Rien sees and provides an oversee major ay (renown when an eta factors The Campares Acts ‘Tha reohency Act 1986 The Franc Sores Act 1986 The Consumer Cre Act 1974 The Soc Seay Ac “he Daa Protection At 1986 “he Heath ane Sey at Wk Act 1974, “The Sex Dinrimnation Acts 1975, 966 ans the Race Rlaons nis “The Employment Postion (Consltion) Act 1978 and Employ ats 1980, 1988, 1982 3. General pipes of the hw of contact, ‘Ts seconde wth apr festres ft fomtion, content a charge oa contract and wl prove unde sanding of De bac fue oi conc promantsako prowdes the foundation fr “Reeracrg egal pansies respect of sl of goock ard pone conraet 2 Foraton Term exon dss © Discage 2 Remedies. 4. Employment contacts ‘is scicn wil vale the tance azcourtant to widest the Tajo pve ad ceron lw pancsies which gover Trpogrentreutorsge an wl ponte foundation fr Tce the ng elgatons on har cents as employers Wom he acorn a range 1 Convacs of service ad for services. 1 Untiand wrong dis Ramee of eloes. La przonaity and he natare of ed company “The sacton dae wth the rare of Imited company arahe res np poor an bor occa 1 The lente company dstgushad fom parma. The comequenes of spare ll personaly The rettorchip of pl personaly to te ty. Company aw “The purpose ofthis actions o explore sor tase ete of incu in 303 to undortnd te esertalFamewark fled compan. 1 Formation of company and the nature of ts constinon 1b The foals and the tle ofthe Regia € Regleron of shares, charges, deco ane deco! Sharholangs 4 The contrac apsty of company Stony books cord an recur pital and racing of companies This section den ouine with he capa and frag of Compares cvereg Sure and an cpr and wl enable {umant to uncer the ran Farawork on which ompars we bas a Share (ce nd water of shares (i) puree nc redemption of shares (i. Grids (60. canges to ata > Loan conta booming powers (i) pert debernre nd hie ceaton (i) company carger (09 segaraoon (3) ees ofan rectors Management and administration of company “This saction takes an ove of the gl oblitions ofthe ‘ranagerersin ration tothe adrinseaton of oe comoary. The (Dl of key peeanel dented and the nfs na blgaions hey ove expired. The rle af the compar ecg eat wh (rabing sn ncertancing of gence he manager a company 3 Direct (0) appointment and temiaton of oe (i) eter and powers (i) contac capacity of deers (09, seeaig by directors () Sreholce rome: (0) Roartof draco and din of power between the board 4d generd mowing > Company Sacetany Q secintment (ole ) Sites {¢ Shursholsrs majory cont andthe hts of mnortes 6 Astor: )apeintrent ad re appoinenent 2 RSI Slgston nd repacement =) Giie © Company mesons {om genera mostngs (i). ermaorsnary ener meetings {i sehitone9. xcernal regulacory bodies The section denies cutine ingertat exter repuatoy boss sed ther role sre ies, powers nd procera, esto 0 the work ofan account 2 The Deparment of Trade are nd. The Stock Exchange {The rancal Raportrg Count The Secures and Invests Board Lise of publications. 2 Car anes Law for Accountancy Sens Busta Keenan Asvanced Business Law Piro 1 Keenan Company Law for Suen Pan IN Sauage Beate Busines Law Bowers CD Thar Company Law for Accountants Stents Sere putas fr cl popes oe ted on page 4 Foundation Stage MODULE B - PAPER 3 MANAGEMENT INFORMATION ‘Aim of paper 3 To provide sod eundaton qanttate ecules and cost methods réerrt to Busnes and accuring (On completion of his paper sure sno beable tox + sus the of cst nd management canting ard quire naj: mthn de organ + cherie tee of cpus inmotion on tg rou costars b rahe cts tin he ogntation + debe on cy te pe eg eg of te oe resource mute 9 tures + demote sup sy mas rpc 0 ay of we + scot ard vcore absepn and maria cos methods fini o pater metrematcal tore sve he bls ond be ole ‘omer Se rests + Unostand ond opty stata cies chadeg mead of resents whch are apps obsess soe + Geman hess expected ot he Feundoan Stage Standard of the paper ‘The standard of the paper wil be at less comparabe ta a equie in the ean or an accortarcy futon course ore Bt yet a ‘hee yar UK Sorour egree oune Assessment mathods and format of the paper Number of mas 5 (out of 6) queens of 20 mare eh 100 Tie ete hore Paper isa combines paper quantutetcrsques ad cat accountng vl each acount fr apposite 50S ofthe pope. Now dstibuon tables. net presrt value bles anda forme dest it bbe proved inthe arnt The orm sheet shown on page I Preraquisice knowledge Understanding of accountng pines ane paces om paper -Accourng Framework an 4 be competence a mers Development of paper 3 topics in subsequent papers Stunts need a sound undestancng of he tchiques cveredin paper 3 forthe more advanced syn uneeuantpape ‘The cost accounting aspecs in paper 3 are ule wan in paper 8 Managers France ad piper ermavon for Cortes snd Geeaon Maung a) p eosing Papert Managerent Foarcal earn regan [Poners Papert ‘The quiniative techigzes re neat wi thee appetion 9 paper & ‘Aust Framework, paper 8 Manage Franks piper sation Conte and Daan Mak, paper 10 Accounting and Aust Pace paper 12 Management ans Siatey and paper 4 Franc Sate thoes bolmer Foundation Stage SUPPORT SUBKECT (CORE SUBECT (Quatiatie Tecriques Management Accourting Papers Band rancid Mengerent Paper Bard 14 Aung Papers and 10 Minagerent Paper 12 “The coverage of cmputers and compte software sracesry Ickground to paper 5 infomation Ara Extent of integration hn paper 3, quate tectriaues il acourt for porosity SO% (rf mut and ost scouring the remainder” Questions may igate (juntatve toons an cost scouring expel where quaniabve ‘Tehmigucs canbe cin cortand managerntstustons or ear cost bowcur or cost rune pote anyon raters corto! and oveead pporeonment. ‘SYLLABUS ‘Quantitative Techniques Content (50%) Ths secon river the quate tcinques Pat Se sant concen buses an accounting Treuphout suet sould meet ‘he motel win 2 bones corto ing reife buses ta, there poste to tat they ndersandhow the techngues canbe used Up Stecenants. An petit sin of secon to hance the cers ressring srl dls ado deep ther pron ‘Soy sit: Wile abet of othe sl pacages enploing ‘porate tecniquce tisimporant at sures undead the ‘Tope and intatoe of x sate tecnque rater an Be warns ofthe mathematics weiyng te ted 1 Background information “This section lke a the leaf gutta techies within ness sv paris the aceuring uncon The ol oF ‘fasting today and quo the uncertain the ‘Secconmaling precas However nah tctnaucs wil arey be the Say sauce ofan tat the account wile belore resting a decison 1 The oe of quantitate techies in problem shir situations. The vb of quite and guint eration in dection- tng Interpretation of ests and evaation of the impact of optima The bent of computer ofvare (2g, spreaihects and sais paclage) handing rarerealnvomaton 2 Armes operations Tis section rower an itetcton to ackanced artnet Tocedures wrbin a cong content. apes Sr ofthe base ihe opt rronpons vg he ny at be | Mitmeti procedes powers an oats opus 8 Pererage scl on, © Serpe att compound ntwest nomial nc efecve intrest 1. Oacounte ch How net eset value rteral ate of retan Use of srchecs 1 ary out anttmetic operations 3. Save mathematical eeniques “Ths section provides an stron tothe use of mathematic 368 teal in ecenomic and Busnes should tsa he use of raters! sagionsto dene ae decrbe rasta within an (ronan and accountng cnt Graphical epresantaton of fincions bSokton of rear, ultanecus and quate equation, © nese prrameing graphic ston appeaton to business problems 4 Grates of ares ifretton manna and minima Span to econo sn management aecoutng probes 4 Mexsurement of uncerinsy ‘Tie sction desetes the measurement of uncersbty wih 2 rare of ner appstors to mveremen Jesnons 26g Soetng nd Sher ares snes 1 Probab sdston and mutilation laws tree gran Nana dvtaion Expectation: ppetion to dain protien 5. Staitil prevntacion ‘Tis snctioncecrbes toes techno we in the cotton ane ererpbon of raven bashes at 1 Typerofnfomaton and ther uss quatatve and quanta, dierete ae contro data eae Primary and secondary dat cllcton of dt, sping methods rane Sstne Data sorage cn computes busier and grouping of ata 4 Geaphical eprsentato:nstograms pe chars oes, etograms, Fequency paygons Lore cine (© State at aid to rearing inormaion 6 Seat meses “Th ecion introduces tcheiques slr umearing ge data at Commonly occarng within many business incon | Massie of etal mean, medina made: groupe and Ungrouped cata apcaton ta arc at > Measures of sea stand deviton coin of rao, rg quate denaioncooicert of ewes Role of nex ruber eatonoftimeeted data Saisie ference sandr ear and confcence etna or rears an proportions das of Sati wing, Pale ofsatstial padages nasi ca Cost Accounting Contant (50%) This ection cover the meas rd asters of east accounting Mpravides bothanexencon ofthe thancalecourngovaredin Paper |andalioabase Torte sud of management acunng ® ubseauet papers |. Coreand managemene accounting Framework Thi scion prodot an etreducton to cont a managenert {rounting were corps wrth faecal scourge anfeaton snd rearing of cast elon 4 Costa management scouting ers raroa aecunog (0) catnm rd contrast the purpores of Cost and maragerant ecuntng ar areal sean (i) desert accourtngs role n management formation (i) Spprecste the inporance fron fear formation as ‘rel anal oration (9) Spprecate te poertalsplcatons of fermion ‘moroFoundation Stage > Cort booekeepng G) nesta and apply te princes of double at irchadg the ue furan contre accounts @ Uieintagated anime tocing sates ey cost asicaons, concep and terminclogy (0 “undentand te nate and purpose of on csfestiond rion uch 5 ‘iectndirec © faethe ortiatetanoroble ‘pienbleliraeiable * bosgeustandar satu (@ elear, cnsinear ard tap fnctiors ad dese (tion which vases con behavcur (a) Setan the concep of est Unt oe costes and poft (6). Stns the dirence between stepson and marge otng rte. Cove dearmiaton: costing of resource inputs This ection covers the pines and practic f costing the ferent reeurce puts a busnes with respect abou, mates ther esenses tes () mcount for ace menerents (0) determine opera prchse ants (i). pce mater snes (i) ny and cana for stock owes. abou (0 demonstrate undentandng of dec and inet bor Beard conta front remuneration metiods (i) Gene aera Uoourefiseney {0 record oor cass (0). Sleclte ane apprect the cos of bour toner © Overhead cect the peels ard process of vests cost anls ) Siporton ane nono averead cots (cing repro {ce ators) (iy count or over and der absorption. Corcing methods contig of resource ouputs ‘his section corr the determination and operon of ost Trees ling scout cn tor bs a pe of ey Telpupoie for ich the inermation 10 be wed. PY Bathe and coma costng (date charters Sierot methods (acount for direct sn roc cots (cag vestment of vast, op an Yeenion) (Go Glelteprofitanpar-completed contacts Process casing date the Characteristics of process costing (0) Senoty aad ue spproprate ox uns (G) educ poces rarer and worein proces wing equivalent rosin and asc on FIFO and wrerage prong metho (9 Rzowrt or oral and sbroral ses no gn fa hd bpprodkcts & Qpertonanice cosine @.. descrbe he sope of operwionenice cosine (3) sdnafy and ue approprate cont is (a) demonsate understanding fhe speci considerations ebteg tothe callocion, cussion a ascetareret of 4. Contig systems: marginal versus absorption costing “Ths section loos fuer athe ue of rargal coring both in tere the mpcton fr rene com counting ada te mpc. on= \tcontat to oeaptioncosng for augers formation 2 Pareducton ta margal osing (0) caerbe and tate the concapt of conibtion (3) carat marpralcosng wit absorption costing bb Margral cot acourting proces cos counting varscters in a marge coming ster. © OVP ana (understand the concep of breakeven and margin of sf (i) eanyout OVP anahs Nae cheesy Formulae sunt Oviion — vngoedn (LEH Ee cette nem vownn cocina stons non EE sven soe nom a Roots of undati equation Economic order quanti: List of publications Biro, G OSullan Maths and Stats or Accounting ad Busnes Stusee Metre i C Onry Caring An traduction hopin od Mas Series pubis fe pope ae doo poseFoundation Stage MODULE B - PAPER 4 ORGANISATIONAL FRAMEWORK ‘Airn of paper 4 Tointrouce sudersstothe ky corcpts in management nd econo nd ther sppeston nthe content ofthe buses anwonner ‘On completion ofthis paer stars shuld be ale dese te nature end pupa of te main yes af rgnstn and rosng he management team wth information ane asitng the anaes lepton and foceasing of te tones, fearermen ith ew to developing hot er acing tern ps | 2 Orzansaons structures, fonctions an abjectvas | The nature and knctioning of the inte of orpatn (9) camera (nau sle waders parmersspe, compari, fbi arp sige S000), i) nonzonmerca (ota pub sor npg, ube Unites non-deparmartal pub bodes, cube and soot ‘Gunes and recreation) bb The key pencrne and te roles, responabitie and ranntps in orgsations ard the ways ich hese igh be tegrated {= Thevaysin hin oganatone may be ture 4 The hncion within ornate ©The sratngy sims objectives, vats rd pole which cransatonelepersent my ve, athe which these tne daveopng in reaton to 1 atersie theoras af the fem (3) vation ant ching (@)auatiyhate foc manay [i nuan resources (development and woke constons) (© ehensleustomers he conics which may ans between hese at an Sipe, ceparements ane nsec el Tre aeret form chen orginal yen iy tke {) sdmveraten () ance {i personel“The eles, fnctions and sys of management 4 The ature pupose. cope and interetions of netons vad out by manageretn aon 0 Fess, Os, penton, germane 2 (sting abactves (ong and ote, arene and persons corporat rt parson) ) phoning to meat objects G)_Ireumertng byectes {iq anton 2nd coring pis becives and plans ( Ctiine peroonance spunet objects sn pas Thera which accountants ad accounting formaton can pay Rogen {6 Therole of maragenent in reition to an rpiatins human foouces ent be rautonahe of managaret se Sorption secure 4 Theratur of general management andthe chargrg ature of managerial wer © Communion maragemenoganistins 0 hele of car accurate so cone nforstion (bah (Sl sa writer 9 management ane orgnsatioral ‘Fecinenen he probleme hich may aie ohare arvmunciton sinefecive and th ays nahi SClohtants hive to del wth urcartan efron Sriiguties conic te (i). redone ser and types of communion hich reused Sinn ergvstoont thr purpore and tee relasara Srpelatona snare, vr a eos 1 Fos of communication and fects ont {5.7 what comernieaion sor cn Pete) andthe rent Toms wtuh nemn ake (be comtants and ier to commanietion sch as ‘Srronmantl socladturl tarpon! (i) Sheff ature on comnmunienton {0 Secoravane tate and Row acts Ietening canbe arn COrpmistons and ter economic envionment 2 Themanagernnt of sare escurces (ier cones) ) inpestors or orgies of Ue way scarce esurces De aiorated pened hoe market med ecsoomies (i ‘pecaleaton mchange and economse ters (Bee and per coterinaton the nerscton of demand Sra uly ad the relevance f easy to busnoss (i) Smoke fire he grovcion of pub ad merit goods and {Be problems of exernasies (0) prodieton ler provers other jective: (0) Short rusand ong nas theory of proaucion with rofrence ocastond rene detarrnaton. dning eu. onomes tesa and optimum carnation of Bor of (0) lvoe onthe demand ae supp for tors of Producten, purely wages andes, the econemis Fic ef rade vor in he proces together ith ther ‘Stor a as scrmintion (va) the contacts nd opporunties st by beret mart Shucres menopoy sigoeal. monepaite competion ides pect mates > Themicr economic ewronment {9 wrroducten to tne worang of he economy: the crear Faw of came the keyneson model, the veect alii: he slit otter crrgorent af rand come fin. onoumpton seongs rwenment and he busnesscwe (0). outlne af eta and New Clase views of he onom and cones aah Keyan peapectne (9) brous tna ofthe mpicatons of searing teat ‘adel ofthe ecanony by nstional econ-akers fs) Gjecwes of maa actnanne pote ronal a ato, ‘Sbnorme prom bance of pyres eauloeur and Shomer ana problems of stanng these pects Foundation Stage (s)he aes of unemployment nition and econsmic (oi) Kee of saat and oer data and meas of cena ‘formston orm warous sores, 5. Orgunstions nd their voci-cultural and poll enronment 2 Soci ). cemogaptic suctire and procicabour mats @ scotconame geupngs Gbuson once and ‘rel andthe cence of ret spend ators Torroaict markets (i) hice of eature on orsatona vals, tices, tetevour and peremanee (6) soaireponstty ed orptitatons: italy i respect. ‘Feo sd cera maton ‘a eres ren es Plt tence (there of te sate ad ts trpact on ergistons {0) pov partis and presare pups sd hermione on overeat poy 6 Organon snd technelogy (Changes ecology ad thc impations fr ecanrieeficeney {bu gown methogr of procucton pes prods and Srntonal ste, 7. Organs and thee inteationa environment bnvoducion othe ntemtorleneranment ncang obston ‘STrarets Sevloprant of muna! oats ans De ‘monmince of wernt List of publications GA Cale Management Theory and Pace DP Alcan Led [Semon Ezonomes Hower Wacoal | Wyartingtm © Briton The Busnes Environment Beran Ses puters fr popes re ean pe &Certificate Stage The objective of the Certificate Stage “This stage continues the introduction ofthe new subject areas evelope students’ analytical sland introduces students to the problems and situations that they wil meet at work, “The Certificate Stage tests the application of the theory in the context ofrecagpisable problems and conceptual Understanding, It will consolidate knowledge of eurrent principles, practices and techniques and begin to develop rudents ablity to ontiise current practices. Questions will present practical scenarios requiring students to select the post answer from a range of avaiable solutons in order to achieve the specified objective “This stage wil establish inks between subjects, for example, coverage of mathematical topics will be wholly in the context lof their use in management accounAting or financial ‘management. Skills to be tested in the Certificate Stage Students should be able to demonstrate the abilty to: + analyse and evalte inforntion + apply concepts ond principles flexibly n a variety of cireustances| + enti define and rank problems + cere esis + entise proposed solutions or practicesMODULE C - PAPER 5 INFORMATION ANALYSIS ‘Aim of paper 5 ‘To erave sur apprecate the cortibuon of nforaton sites to Tee gna ted tends of the bins ard undestand procedures fr FREES Rruucton and wee af cemputerbaied sens on campleton of thi paper students hou be bet civ deren types af wfomaton sans with paso eer Fe errs cd uncstand te lene Cermak paces tor loon toe orgaraon Fe re apn te mon fade ond eqs of tens nas ord oan Sole te pearance af infematon ts ‘Seznbe spt for ve seen of ta ond pple SERS Re on este o rst fice pct management Sere ve pedir erable ste mancenonce 2 be cored ot tence tray mame + Seimomte he So expected or he Cte Sop Standard of the paper “Te sundard of the paper wi be teas comparbl to hat equicodn Te Soa er second year ofa fer UK porous depres couse ‘Assessment methods and format of the paper amber of mens Section A Compulsony auton based an vase soy 5 secon (out oF} questons 8 ‘00 Tine oowee 3 tours = Prerequisite knowledge Studer ae scare tobe frar withthe base components of Ser ete (are and seers) ad the base suture of SoTESe puis penpheclsand cmmaneaton devices Fam ther caer anager norton sd fom het preci work a ot asd acne Fm paper and donot have ERTS tnowtdge of nema wonology they ae recommended ores aaa toe Development of paper 5 topics in subsequent papers “The table ow shows he pperin hich the sppot tp nforation Pee cecclope ond grata th ppeston core SUFPORT SUBJECT cone SUBIECT Inlormaton Techooogy Franc Accounting Pier Management Accounting Pipes 3 and Austing Pipes 6 and 10 Marsgerert Paper 12 studerts wi apy ter nowledge of Tin an aug content in paper 6 Sane ee ana pacer 10 Accouting and Aut race where more ee Po mony of conputer srt act tecrigues wi be teed. Sauer aprecation of hele fF in the organstin wi be eetorees Suter Pageant and Satay where te moorance ore een yaers develope ar management improve busness pertorance mi be enpbascnd Certificate Stage Extent of integration Paper 5S erures Sturt undertand the pupose and ole of computer: CEES auingtechnaus Hence students should sty ts tope when ‘Papna uni the auc process paper 6 Aude Framework he other pein Modise ©). Paper Swit oxporte the provisos ofan relent to pracy an Peg aa mauce Queso il best on pcples and pood practice and Seana pectic elernce to the UK pt to ere nen drt are not abadartaged SYLLABUS 1. Systems to han an process nformason 1 Systern theory, csifcaton of tems and ie atu of eck nd ch ‘SeetStpraan have wl ben the ise of these concepts ina see coment and in reson to rane inforraten ste Gy tin of general stor theory (G) Sehrion of ater (ih) Spero aston (6) Cone sant of stems conto pete sn eptive ena Bh Gatnsin stom bb The nature of tems ned fortran procesing ” aaaptre (a) batch ates (i) glow ees (i doeanorage 21 Forms of nancal and read information ses “The action covers the rent yes of opus sttres and ecditeron ype of wlomaon ers 2 Onpaatoral sntres, By Shuctresoffermain stems ar their approprsenes to {afore onan races cewoeret of ferent types of ter doperaanc of aia srutes fm te organo (i) femal eer nfermation systems. Types and rte of sforation stems or operation aca a stepe ang nd conto management wvormabon sss (9) feral reporting ste fib) season suport asters 3. Syscems anaiss and sgn “Thssecioncovesthe design and ue cfuman computer tercesand ‘ig rearaments of ata protection lps. 1 Bzicsofhuran computer nterfice dosan Be recurs cfirtarctng ins compsor G)protenpine {i aplewon oF poor cain (G)gretenca fr ype of tate fom novice and Elpenenced ss (6) vita ard wean of dt (Wainy messes copending an he type of system. bb The equeent of dta patton gion Oy Seooples ote Dat Protection Act 1984 (th Bemacyotintermation (8) azure fiformaton {osteo nformation (formes ern the cast be wed (0) Sara ecru to covet data ed about ther (3, etgetsatons cotta nerston should ensue the Felaity of he ntration (op, er oF EC epsonCertificate Stage Um of fealty suds (O)aseuant of he Saibityesrabity of potential Crrgute prope from he viewport f tcc oc (pears ar ezanamefeyebity nudge use of onborest ans (i) the production of eebaty report are projet plan 1: Reapirement anass Tin of appropriate at rg techni order*o tenable cen stam eure tems of processes to be cid ost 1 tp to be produces Raina ae to Be covered © Determination of tes design tena “To cone pecs Heh ‘chert reqaremerts. sd orintera carrls ‘hot competence 1 com budget ard timescale constraints > Sty {Systems ara and en too “Uoritemion ax sppleston of peropriat stems anaes nd deogn tae na tetngues Sah ‘aa als (abuse aragemert stems 1 Secured matonlogy protane Ene took tw enable proccion of progam specications database ‘cure network speiieton, documendscreen yous, (dap deg Spams evhnton “Thissection provides he eter or eating pont and ac Syrers gant portance rari 2 acrajing agent and docomentng itera for nating poten ute natons {stems propos (@)anare dong ad docuentaton tools Gh bench rg (0) conversion plan 1 Evang pote tbl sts and packages aginst agreed cnn needs ara ()fysems demepment He cc (0) Mone te fr mara a sotware (0) Seching cot and cons olocang nts marci -Desiing sd nplraning procedtres for stems operon sour 15 “he apstin of sista contro to the acaustn, ‘Sealopmart use and maitanance of data procesing (Re appstion of operational controls uit to inci Computer pps iy. Shee: rte oy the concepts of pracy. ata protection computerize i) these by ween er enter attors of eomputer baie et tecracues| Drawing conchsons ram te eaision and proposng 3 optim I) he posty of resting an optimum system {ih scone wheter se oper stam nas buen adveved fit) Sosng of eter gstems options {i> proringreess (3) Foie snecrstons (3) Gaueat between srtage needs and impact on Tsay (0). Gostofnfermaton and cot flack ofinermation. “+ Eilanny negating agree and documarting es rmodienons 5. brplemantaion of sams ‘Th vection cover the Me yl of stam ad he bac ystems nese faster and so cones the rl of te ster. ‘evloper ging seeing ai | Nepotabg and wrong aocedues and plans forthe Frplemertaton, montorng and martenaree af ew 5m (Omen for projet management. (6) the toot of projet marsgerent (i) project tea concepts (09 montorng ster (0 Spwstion contol (6) ere changeover fog and aden on relent aspects oF the atrlpurpese/ Fincbondoperaton of te ye to appropiate peonnel ()sftware wgrases, (0) le of stator scrinierator (i)_eternetwone manage (0) esteral npc on yn ())Soese onthe appropriateness and comeloteness of user, {Sanus twa nd hardware documentaion, ning the porsblty of stem Shares backup ates (tafe symems 4 btn and aay inrmation an he operation ofthe tem tne need for mensrs of prormance (0) sor detecton ad earacton (6) sting ev ve oie nb and pty ©) stearty (ect of nerexng volumes of vanacions nd ue © Sptemsmodteatons (oon eter or the changing ane paring of tems (0) Sore epended in relitan tthe wading and Ireroverant of tems Gi) faierecteason systems recrss (0) Sgrmert wth manuicures' upgrades tring and verseing ralp nex eer grou Santas and racantages of exporseortactors. List of publieations “he Exarinr copie tht non andes popare or his amiation by ng sy sons stares eu ster Th rol ft rox {Sprande lp to nde who requ Morse saelemertry Malan ‘deta iy arene of the ya, |, Sdyar C. ene Business Computing Primer Ren Pushy - SBN O- 27 60008, “hs bork sports Secon One of the ptr «The Nate ae Rote of |nlonnson Stee parse he ruterstes cf ivomaton Techno, Orpnestond Syers and Oflee Azomaton| 5 Sherare Itong Systane Ani (Second Eton) Mvmion Press san 003390721417 ‘Trteat npport the stems anass content of Seton Tec of he ‘pao Spare Deveogment sx deren of Seton Tw (formation Stra Ervrormat) kr gues & deta’ eplnaton othe hy madeing Imathas ofthe satus The companion ee -ivoducng Seem Deg (Second ster) “BEN 00353-72403, zover he contre and ut ‘ues ofSction Two ofthe sacs ana the apts eign and ecty Contant of Secon Three Syteme Development 1 "ests Cale Project Management for Information Sates (Second Eaton) Fan Pala BBN 0.0272 420103 Trsbook ppos Satan Fur of heals (ys Inpemertton, ramen od Eaton) nds of Scion Fue oration Serespubsatons fr al papers ete on pgCertificate Stage MODULE C - PAPER 6 AUDIT FRAMEWORK Aim of paper 6 “To pri ters wth a bac understanding oft tre and ciocives cof an av and goer ming pace (On completion ofthis paper students shoul be able to + exlain the nate purpose and spe ofan tt tive and expan the pupae of he eset Frew atin hich the cutter works nung the ecalant tay conte + habe de oe procecresundekon the parang ope fen aut *esan the maton or ealecing ond vain aud dere 1 Gia he now of named canta the prceees ered vate te kon se of empnce eng + enn ne nate of ust ping Gece he ntice of te aud of erento ters + Solan te sgifeace of manaperert ese 1 pofor sane teen on blrce see re + ow stseuen events gong ver stot, monger ‘presentations ond eth on foes of fae sateen ‘pepo an aud rept and undentand he fm ad peat of ut furs + Gerona the as expected at he Cafe Sige Standard of the paper “The standard fhe per wil be atest comparable to tht reared in the warmuton forthe second year fa hes yar UK honour degree ‘Assessment methods and format of the paper Number of mans Secion A 3 campuory questone ‘of 20 ras each @ Secien 8 2ost 3) gumstions oF 20 mark each * cs Tine owe 3s = Section A wil conta questions onthe key areas ofthe slabs uh a ‘Souk vanfeaton af nce sect tensa cnt sd compet ‘prem Sten 8 wl conan quastors on core snd omcoe tps Prerequisite knowledge ‘Sudan willbe expected ta be Kir with the paper | Accourting Framer abn, lug he scour remurarrts the SAPs and FRSs_ No othe: preeaste ironies expected stegh rot ‘penance of the work ofthe sustor wil be acta Development of paper 6 topics in subsequent papers Paper 1 [Piers] | rans accountng ut wancial Accounting & Aust “The knowl ofthe aut fae & dvloped paper 10 Aesourtng ad ft Practice whore nara advanced dng esces ad Process ae onmined, sm paper Fc RoportngErorrment Eure ier stg il be ete Extent of integration Suter wi efoto the requirement ofthe Compares Act ach relate ‘to the autor these wl have boon evoducedin paper Leg Framewari Students mat ao be pepured 0 apply se of thee quite tectiquesknowedge nthe are oping and some of hae ‘some inthe se of cmputarasisted aid eovagues (CATS) anc ‘he eg of management nforation sam conte SYLLABUS (Additional syllabus information, if you have opted to follow the International Stream for this, paper, is available on page 43) |. Thenatre purpose and scope of an aude 4 Developmet of aaiting 1b The eta bare of audi Notion of accounabiy, sewsdip and ageny 4 The socal concept ofan aut ad chang ole 2 The raguatory framework of ang 1 Austin Sands, te ati paper spe ad {Sgeaton de nso he dope # > hd te torte sod rpc Seow cae tt pean Drang Pal Sones Act ¢Theroh ofthe governess te hn tonto ebing 4 Sipensin and manny faust Thad espns bodes wih set Aug Sanat nd Coins {Thro opr nition to auing hcg te Att Conmisn Natal Rt Os Rcsgied Spenon Bonds Ones ripeness auch orcs G0 ‘eben o tar Catton cons oars 2. Funder princes and concapes Independance, jetty and egy, Concert ‘And enderce and documertaton, (ue cae si and competence story 2nd genet Trae and fr vow ‘Aust reporting 3a communication mec, ‘Aut pling and person A The framework of suing 4 The ppt of Kinder auding princes and concept 1 The abpleaton of Aig Standart sd Canines The requremants of ie Compares ei. 6 The ga aby of stor and ther prefesonal obigtions. (The audtorsreponabity forte etcton ae report ud {The stanton and ea considerations relating to the acceptance snd contruane of aus cht 1 Temiaing profesional engagements ud fics fect sh deceane, Preparing sing and revising engage eters 5. Audi enauacon and planing 4 Etabisnng te objectives. scape and ete pects ofa at 1b Devlopg the at pan o meet hom bjecres © The cenicaion af saucer faust scence ds velaonship to ee aude chests 4. Exabishing matey lve, statis sping and sampling ee © Detar te ares of ut nea he eosin of ‘eran ik conta ek and decom mae 1 Arating he cemestency of Trane nd reed information by “ubsartve sale (ecang nah evo). Deigrng doamartingand evalton othe at pa Fy Evang te management fmm tesCertificate Stage ‘ Evidence colecon and ras CColletng cence wings vty of sources nd methods Sener ak procedures approoriae to the buses (Corel nd epbing ang ecg. Enaatig the evince coleced Fee Prana co-operation, srties wd erences the Crone Pte and coral autor. Feary te seed ana tans of the se of pects 7. Performance ofan audi 4 ‘ Determining the itera canta ystems ae dcuening the ase esgnne he aut proyamme, Entire tera conte Parry compre tes on te tem. Engine reals texte andthe re-evakaton of herent Secor ke Freie suomartve ands mistantive arp se the eho a est res Seer and arayne the nter elasonship of tes [Skorrotifeg oats te gt of 65 re, ae fe wth cvdrce rom oer tests tal mat ‘Speen ck evaaton an tera eve FOREN Feo portal wealoeser the system and aes of Concem evcenced by sist 5, (Giang Chats an tering Marapeent fornaton System (is) zones (rae errant elation onthe prfomance of an at Prreang asst prcesures mrt fo bone est ee and tvahatng he sticeneyrteance and relbity rete ana the amendmen of ud an rusting te uly ofthe 8. Reporting framework hating the cen, rele and oity of aa fender En subcequent events. ging concer sat management ra ante ath ad tress offre sterner (Srieig i recoreanding ppreprate acon an weakness (eure reg hea Femaeting an 2238 opon Sti mmageree een, he pencils and practi. [Deg anaes of provements Bases stem Pepa ora au raport ante form of us allen ‘Bette potential aes of sat sulfation. Eetanng and eterang the excumsancesin whieh 8 paces io uly us ep ors List of Publications 1 Gray, , Hinton Te Aut Process Von Nosrond Ret [At alenmp Auating DP Pits 5.) Prat cng Pema Series pot oo papers ae sed en ape MODULE D - PAPER 7 ‘TAX FRAMEWORK ‘Aim of paper 7 To proves esbe oundston nthe ore areas of te ly 1 be Teej Suan te al rave of tax esponence and ws prepare Sa orre shced dy paper 1 Ta Pensing (On completion of ts paper sures sould be able 0: dacs the pean fe UK ta per 1 Sohne he rome toe ier ofan an nits ond neces tianeses pute eon tax bes for indi erpoies Ser ie cage gare argon indus ond cpr pores «brs tc abies by enfintppiong revo exemptions (ei ard alwonces + il oe rpoct of Nana ararce corbin on ni DSc te pple rd spe af Vote Add Tox 1 Settee ait expected the Coren ge, Standard of the paper “The standard ofthe caper wi be at east comparable ota rece in ee canton or he snr year ofa tee yar U honours degree ‘Assessment methods and format of the paper ante ofan Section A 2 campury questions C7 SEnen@ ——-3owols) qusons eer 308 n To Tie lowed 3 hors = “Tarte ar akavarces il ba given nthe paper. Prerequisite knowledge Student wi be exace to hive an undertandeg ofthe fonts of SESE Une ar sce raders parterps and compares fom paper | Recontng Fran Development of paper 7 topics in subsequent papers Paper? Lee Paper 11 “The coverage in gape 7 wil prowde the eset grounding for the sy paper 1h Pane Pape i develoos the topes aphng the x knoe to problems Sine mn pocen by tg emphans o seni parsing to rare Stake tx andy exmeing Be teraction fae, Extent of integration Piper? wil aw yon suet understand ofthe ora of scours (ned or se wars partnerships aed Compas, SYLLABUS 1 Overew af he we syst 4 Suture and procedures of and Revue and Customs & Brose Dunc and powers af the epctr of Taxes and VAT ofc Rots. Shear et af come Ta ‘nesses du dies, tre on ovr tax repayment1 Sources of nfrmaton sate abe ny sttements of pace, ‘VAT leet entra stauory concessions Income Taxon employees and unincorporated business 18a of asesemet under Sena & (neding enohments of ofc and pnson) > Senets nis 2 Limp um rests 3 PAVE system Employees nce schemes fF Proopls and scape of Cares land of Sched O. Rules es and application of Cases ard Other sources nec () Sopeaue A (i) Sheds D Cases and 1 Cling te ity | emg dling bit. ‘Tanation of corporate businesses ‘The impact of Corporation Tax a the taranctons and ther sof conporte tears J Prncbles ane weope of Cerporation Tae Ros bes ar apeation of Corporation Tae © Calas the Cororaton Taxes (slang groupe nt ‘Comorian incre and chargeable ge «dering and investing weas of cancer inthe inlrmtin on wih the computation based ‘evn fering tx abs by denna eeane eemplions eb and alowances, Charge unto individu and corporat nepayers nies and scope. 2 faleebas and appation © Calin the te ue 4 Fevmung/deterng tx ables by iaripinglahing elevt ‘compton ried slowarees aon surance “The mpi ton! anes contutions on achae Sod Security Outre knowedge of main arse of ena. Vale Added Tax ‘The preps and cape of Vale Ad Ta se of Excluded Topics Naina Inearance The elation of deco’ NIC ono rrsh by marth ba Ser th proses of cass 4 NC. he fi forges oes a dg ere Income Toe er 54.88 bans hemes of former ‘pausaleopender ve = Banco per penn et fr main resicece ear rmuty pens Farag rere an aos and debe 0 he onanadonce legacy 1h re 5 Apt 1990 esr maid couples. 3 Ape 1988 mantenoncepoyrents od ded of coment ue fr eureston Pome movement ears The bares expansen shore Deco cempuratant respect of sare options, hore cents, pt ‘Rag od profit ted pay An erpoyee sare owner plan (E50) Wr rat be enemies ow he I cee ironic of te cocoa wah mi be met obtan and favre appr fr on cota pers rere ‘porn arses ved by grep [inoue of ft yer clononess 2 lt ond machroy acted pe four Math 1986, (ean tet Certificate Stage Agta bigs olowarcs port | Ap 1988 Garmcal weekend ror yea oss of asessmere Ceschon ofa busnes srr to 5 Ap 1999 (pe Apel 1994 Busnes lower onder PY Capa Gains Tax + Setdemens and pet of drain fer cet Groups of compares and casa frvortance lepton Theres appeal moses hal on & A 1965. +The portato ios or sublease ot of ete a Feet ong ae oF + Te torten ofa cmpary' cpt ans pr 17 Hach 1987 [questo wad rat be set spt fro! pete eer ‘ave the ne pyr wasnt n erpaton 37 Mach 1982, + Aetales inniede of the aerate of pie on pathesipcopot one Value Add Ta Te coped gods same nvespet of propery and land ose youre odes and ‘toteen + Atle know of pens opr fo te fast schage, sors iscecorcons ord eu wert Corporation Tax Ces compares ented fore carpi Iesmeeeompunce Gups of comes ances Frmgnicare, ores compores buble tx rele and er wero ope Gampanes'n recomend igton, ‘ot rsidnce epson {sss rang csuning pod ang porto | Ag 199), ‘A etoedcomputavonal ueson on 3242 CTA 1988 ss ele Dererges ond rains List of publications. [A Homer, Burrows Talay Tax Gold Tey ehshing 1S Metle Taxation Porn CC whtehouen, © Star te Revenue Law Buenos Series putin fr popes re ted on page 4 General Notes ‘The mainsbe France Act wi bein acorince wh the dc month le (5 oined on page 3) Statens sholsaerto ho Eam Notes paced inthe Suen Newser fr ech sen Study mater refecing te rane Act wil at be saisbe unt & couple of mont after Royal Asanti gen ad ar on ech France Act shoul be melble round june nore to al shaders prepare for he Dcerber eareraton ales wil be incaad nthe Students Newset- ter There wl be an aril n the rary of Febary Stders Neweter Srthe major op tha Susp and after ale nh oly onthe Prance Act te yu are rang shied to purchace dy ter which ec {he France Acton which you wl be ene, you can Begin yur sade Ug mater covring De previous yrs France Act proved hat you pay Gove steno to tre Studer: Newser srtces You are ocoite frerded to suy hom upto’ mater once tbacrnes saliCertificate Stage MODULE D - PAPER 8 Development of paper 8 topics in subsequent papers MANAGERIAL FINANCE Paper Aim of paper 8 Costng To ett decon aig doing the raragerart cing Re TeeeetSittigen cher we ctrargte nc marge lnagemen Paper mere sacs rouge vert tis sures ce scegerent rane Nipes nemnert spores Manag Papers Paper 14 | (On completion of tis paper sudents sould be abl to: “The MA secon is deveaped in paper Inermaon or Conta an essen Maing ake amore tains of managerent scouring fecrnessogertes. The rroducton fF ir earned m ce depth In pucer Fs Praneal Sst + egpipmonogaret accouning tenes plang, conta and cone rikog snasars and tere fornatin ace fer ese «Glan amen poste method sed n ing famed menage ‘SEosins ond de afuene of be envoreent a ich deco + ppt be nore ond spe of wor cpt manager 1 Beep arpemore soca of foc fr par snotons ond oss the pet upon op ne + tpprase copa tmeamert Droog se of appropiate mead ond eared iow fre ois oft ton sk Ord wre, + Somuuuote the she expected ot he Carat ge Extent of integration Piger wil demand an sppestion ofthe quran tchriques covered Ipsser 3 Management Warton, Thess teceiqus nil be xarines in Uhcortent of Pv andi fF ston eg naar programing bd rot {Be Sex method) tose captal von pot, Sacoutand as) Standard of the paper ows et prsent wae ckultions to aprose capt nvesment semcnsue inet ne omen Decieiclompcmte tier? um eae ince Serna tse i owas Sic mee tate antoreres te ‘Assessment methods and format finer 4 Orgrsonal ramen Isa nd monetary poy nion, Yods and forma of the Paper Nero fr testy ote economic nd iene anarrert h Narter of mats hs bus Section At Case study on ‘ancl maagerent ” “Te sections on perfomance ects and iesunent aioe wilrefer tothe Section 8‘ foutaf)qoens on ihaton oats teed paper | Aecouring Ferment euneai mnsgerart 20 Section Bloat af 3) aoesons on “he eft ofcapit allowances and corpartion ton eal investment sravagement acorn 0 Spranal campable. The tac inowtodge sous be fara to sade — fam paper? Taxtramewore 109 Te aed 3 ows = SYLLABUS Prerequisite knowledge sauderts mat hive «thorough Knowledge of he material paper 3 MucSgemen iorston and gcd general Knowledge of ober reewart Foundation ana Carafe Ste rapes. ‘Management Accounting 1. Coxe and management ecounting methods 1 Determining sd allocatinghpportonng css af cts and tutes ough he ae 5 aroprate concept mato and tecriquee {@) avorpton maga! and apport cost pproaches to the Securit feast fo Spec orders (bach, Paper 8 extend the coven of costing fom paper 3b owing ror ical oven of omg methods cing acy Sect oc dew marae ecm a = SSining orton and mr cosine weer 1 SONDig he preouston and evalaton of budgets (esadng ch Sora) or operons (ees servee) ee ence (i) ty based conn we cont vers ad ei, Cin use etre an satis of standard costing yon Condes nd pation of norman equred n reston Sa ppg rcrce suas for decsinnaking g 1 coming of procs and seins Paper wil so eran upon and emer he bac uedesanding of ( prenreg fons eu nase peqored per in oer a same how he {2 montornglesrroting performance ‘Sotane erfenment and anges afl the rare decison (8), dezoon mang Gnkng an onpasaton 2. Infomation for planning and control No father preequite knowledge is egies fo ie FM section ther Budgeting and get control SO Setinine ponents rom paper | Accounting Framework a Mibens we wget ten to andlor ead caver franc and (9 ray objecter ease panning nd contol yams O ® o o > {ectsig mn weroauton w brows ners) ‘Sowiyecate bugetay apace ach feed ae ob, ‘oo bused and insert pera corm ewloprnphertng buhtng ten ncaa Sry sd raster bye cargo uci) ‘montonn nd cotraing eernescaedton of Cireeetnternmton oa af tues ‘Partai nudging en ares eres, Se Rim win corto tec oh operon related cata _a Certificate Stage Sandia coming (aes a tans of standard costing (6) eteranation of dares ().entieon snclan af ariaces esas (cadre ‘arty sc ih cost vances (Pcuing be a yield) {eorpion ad maga ppreches (i). scarce and wfersiordp of vances (3) teeance to buses prormance meuuronent snd Cost socaiantapporionmenbsorpion {5 absorption snd mirgal ort, Mosc on prot reporting: reloance m planing wd care sity Based costing use m costg of products and orice use 5a Ding nd contra eve ‘The costinghrcing of product and services 1 Conidertion and appteaton of ifomatonrequeants in ‘tonto jb cons (o) proces coms (B) Serve rties (6) intemal sows Financial Management nae objecores 1 The nature purpose and scope of fran manager 1 Therelatonsip between Srancil mangernt rage {courting and rane econ Theratonaip of feancal obectves to anna rate i coe to cher onpemtonalcsjectee The cones Cents win Sree laces ay Bt Upan 830 oer 4 The ratur, cope ad frm (ong and shorter) of rot Secs of eferee types of oantation nciseg nt rprottongsaions. The roles responses and relatnsips of key personnel sled in snd wth ongrvatons (hrcolders er (Maragrs employees cotorers sper overme), ancial maragement framework 4 The commer an Sac enironme in whch erniations pert (be are and fncon of ra money and xp artes ide Snks 2 oer fra ntarmecais the ‘Rock Exchange United Secures Market and Quer the Coteter mare). The economic rwrormentin which aunts operate (0 Sppeaton of macro-econome theory a a aver Plectarcng the iy econome abies afeting the uanerseraronment (6) fea poi, nature. eectvenes of sa poley (i) monsy and tore rates, the rie of mney ne ‘conomy the ppv ard dnand fr money (6) monetary poy ates Yo monetary pole. prebloms of ‘monetary ply (opis pices apphaide probis, poldes to irprove spirade (6) poles towards monopolies and cgopotes, rvatisaton ‘ed dregs (68) groan poten mplcson for management ofthe ‘Sonor and he fre (oi) the span f corporate secures (hare capital debt ted preference hares) to commercial oransators ond the markets ich they operate, ad the wibence of tras on orgnistone (othe Beare Market yposhess and relevance to Shosor main and to franc manage pacts, Management of working cpa 2 The naure and scope of working atl manager 1b The importance of efecbve woreng capital maragemest to compen anv (© Case section of appropri cath bances managing ash sephses and dees. The nature and uncors of te ror erm moneys 15 Themaagement of debtors (etending to mansgngacounts from overseas inching orgy exrange rk) evahergcrect ‘sas tes of cred ah scours debt cotecton| {echweues erat management montorng and Seah, factoring and oie dicuntng © Cradtersakaniage and eickantags of teste seo of pg sper (erendng to manigng seu bom overseas Incadrg Grog exchange et the dangers of cng on re 1 Stock shemative stack management tana and mod include, ‘Total Quay Management (TOP, hat Tine QT), Economie: Order Quart EO), Sources of nance 2 Sources nd lative cons ecg ise cose but nat {aladatons of ie cost of capt) of varus pes of france and ‘eke salty to cieretercunctanes and organo (oath lage and smal companies. ita aa usted) reading fy the ature and importance of stray generated funds (©) cpl morte (goes of care capa new sours res ‘Sues bun capital convertienwarars) (i) te efeet of aidend pote on tancig needs (i) ba nance (he vrous orm af hort mesien an ong term france tate mab chai ang) () vxmoeae (6) povemment sources grants ronal an ton sid hemes, tx neers (68) Sovure capa na franc sources parry sated to ‘he msl company (6) itermatanal money ad cpl markt, chang an ieruction to tera bang and te ance of frei rae > Determining requrement for france (ow much for how eng, for wat purpose) nea 1 3 hans operational td ate ‘tjevet The rnportance othe che of capt Sout moped Caealing frac gesring and other fee ton nd ruling rer gta tothe erpneiton 4 Detrmring appropeste sources of france by dent ant ‘luting appropiate Sources, hig acount th ators (com oftrance,ncudg 4 semng tg of ean payers (G)_ eet on gearing and eter toe (@) Set onthe company exiting nestor, Copia expenditure and investment 2 ering potential istent copa. > Appnisng capt invesments (Somes) for comerercl and invconemeralorgaartone Pegs the se of prepa ‘methods an tect (Q)retm on expel employed snd bac (@)Sszourtng based methods nding neimporanee ofthe et of expat estat appraisal (out not he ‘Gion of cox of eps), (i toma ate tet (0) nope value (8) apt ratorng single nd muted) (o) eae or buy decsons clang the efi of taxon ad faion on investment Gecsions, te handng ofrek ang wean woh he we of probabiltes, serstity ras and smuatorsCertificate Stage Lis of publications Present Value Table Management Accounting Prarie fH.) Dry Management and Core Accounsng Chapman and Hl (CT. Homgrn imroduton to Management Accounting Pert Hat Lucey Paapemone Acrounting DP Ablcoors a a I. Ce Cpr en me eet Neti ary [LM Siruel, FM Wikes, RE: Brashaw Managemen of Company om ant} Ker teas abt PPRGRAETE ec me rc Cas ie froma ge: ithe 5 Wl pd ees a dS gre Shs nt Teg ee FM. Wilkes Operations Research Ans and Appitons McGow Hi Senes pubictans fr al popes oe sted on page 4 Annuity Table ov eee ‘ne tpt erate Oe ww ww womProfessional Stage The objective of the Professional Stage ‘The main aim ofthe Professional Stage sto establish evidence of competence to practise asa professional accountant in public practic, pubic Sector oF in industry and commerce. This requires candidates to demonstate "not only that they have mastered the range of required knowledge, skils and techniques but also that they are able to apply them in a managerial context. By this stage, knowledge has to be fully integrated in the way its used by professionals with a recognition of Fow the diferent subjects contribute to dealing with problems ‘This stage wil present students with problems which test their skillsand sensitivtyin dealing withnew contexts and unforeseen Circumstances. In dealing with such situations, students wil be {expected to tallor solutions to problems appropriately and ina ‘way which demenstrates their grasp of managerial skils. ‘Athough emphasis will be given to practical sues, students wil also be expected to ontcise current practice and express views on developments in accounting, They ‘wil abo be expected to show evidence of the necessary personal qualities and interpersonal sills required of the professional accountant, Skills to be tested in the Professional Stage Students should be able to demonstrate the ability to + crow on knowiedge acess oll ecrer papers stucied + integrate tat knowledge effectively dnd use & creatvely in coppying concepts ond techniques + anayse and interpret data end information and presene ‘reasoned conchsions + chognose and ferusoreoppropsate solutions to problems whch inate commercial awareness + exercise judgernent drawing on technical. poitical and commercial avereness in developieg ond evaluating lterabves and in proposing soutions + adapt to new systems and creumetances *+ communicate andyses ond canclsions effectively ond with sensioviy fr diferent purposes and to contrasting dudlences with due emphasis on social expectations ‘While the kis identfied above willbe tested direct by the questions set, in assessing the answers weight willbe given to student’ ability to demonstrate a grasp ofthe folowing personal skis and atvbutes: lnterpersonal skills toc, sensitivity to poltica tensions an cuturl differences, awareness of socioeconomic and pola! pressure, ability to fence ‘management skils- resource management people, metena, time aed money, management ofthe cent, management of change, in particular, in technology and contingency planning personal qualities -persstencen pursuing inquiies ond robing responses, integiy,obecovy, independence ad publ responsi.Professional Stage MODULE E - PAPER 9 INFORMATION FOR CONTROL AND. DECISION MAKING ‘Aim of paper 9 Ta ere sides are competent to prepare and ays accounting data {ppl 03 ange ol parrng convo ard decion-mabng stators ard Bipt tte accommodate ange (On completion af his paper stents should be able + row te sbjces ef manager ccuning ond ts le os por of 0 + Bayan te none of fenran ts ouees ard ans egwed ote Seeonon ofa managraneoeurteg yo + Bost enore an oman on Be por ord carl sas of. Sondord org, bagetng and arenes nas + any mint cons ond opr cues fo decorating and Ue ham moo decnmcang Ser + oufy ciucs and plement o enge of rode png meade Upleene nporsauor mane seats + ene crater of stege monogemen accountng dere 1 Gams de perfomance nacre cpprepaaet Seen busnese + Ghmanste he te expected ath Peso Sage Standard of the paper ‘The sancti of the paper wil be comparable to that ered nthe Eiztin fo the fal your of «Uk masters dee couse ‘Assessment methods and format of the paper Number of mons SectonA: 2 (out of3) questions 13S attach ~ secion® Bout of 3 questions of 5imaia exh 20 109 Tie aloes 3 as Prerequisite knowledge Pager 9 draws soon the coverage of maragement acount in paper 8 anager race and costing paper 3 Munugaent Infrraton Paper dvlape the sbject mata of papers 3 and 8 by + cppating and rvewng crc of honge mth management caning Fomewos Feararting ik ond urcetonty nt desenokng lcezng the pact of rca, matercty and conway brdgetng ord vanarce ans 4 harwang hoon! emplentan of penn ced cent! 1 mga mre depth vw ef pefararce macuremant cag barer peng Management Financial ‘Accounting Management Paver Paver | Extent of integration Students ust be prepared to apy quantatve tenes in management accouning dessonmaleng and wil aed to usand deron trees Frotabites near programing Adoong and deur eth fons Fom aber 3 Mangement inormaton Pape exanines the scope for ace of nfermaton technology ithe provsion and sass of maragenetaccurang narmaon and pape S| Fcrsion Aras wl owe vets badground knowedge fo eae, SYLLABUS. 1. Managemene accounting framework Management accounting operas na chang snronmor in which management aecoureng teciguo mut be conus spate Srdroewed The manaarart scouring vewark mt be evewes in reo to tre owing sea 2 The esaluston olan promotion change, management sccsing ecques ()aestry plaring aed contro (0) andar coving tnd vance we (i) Semarang nlang quate a > Tren nd deelopeents in management accounting methods sed tecnauas basins craton and Sucre sich a2 (@. waster pricing and eisnataed onssatone G@)_potermanee mewurement an duzorated ogeations © Enlai the impact of changes n buses arate, tons sd pororance retaret onthe pple and Sppropitres of manajernnt scouring techs an )ralevarce of sana eosing and sarance ana. (@) Ue at tesiond sborpton coring mead ering ane evalu eng at new met and texsnigos sd messes or mariperent planar and contd proaon eg” (0) facinTine (7)proceaires (computer ntegated marctarog (Gi) ora elas manasa (@) Tot ust Management (TQM) sew based badging, 2 Design ofranagemen accounting sat 2 Developingimplementing an appropriate sytem ince () eenttenion of cost uns esabstngcanlproe ‘porsbiy cere: (2 Seterning met ods fo recording relent oetion (i) sours of lonraton and reoranglrocesing (60 computer bused formation forage and procesing (0) aralss of euputnormaton wets seminaton to ‘rat nhc deparnte 1b Consieraton an applcin oiarmation requirements (te costngloncing of product nd eves (prepare ars (G8) ontonmg ad controling perormance 6) desion making _Nepotsingraeingnlornstion sequrements kino account (hue of ae rd ype of ey (©) tetra of cts snd capt of ach eny (6) ng. svshoretrm niture cf decors (mangement suru eae (0) Zenaitions of uscenaey an ik (9) ualtabwsquantstve rire Fin) Faqueny, rng rm dere of acuProfessional Stage 3, feazon fo planing and coro List of publications + een ety re Diy Management and Core Accounting Chopman and Ha @) bulge a 3 mat-purpose atv Exel ny ¥ Mereant Aezoutng for Management Contra i) Sogetng and behaviour nuances (Ghopman ard a efor Managemen Conca} (i) qamtiatte aie A budgeting lering cone theory and ‘Sphcton sting fers ae near prograrning Sere pbans fr al paper ce ated on ge 4 (0) Stat sed budget {Sono hor ns butting fntback an fora ‘rs Preset Va ond Arty Teese pedo ope 2 (0). Saleen and new devlopmentsood practice e857 peneson fone 2 profeauea sdoed ve tees TOM (63. CReerarey and beng (dames of rerancesrengis and weakness of (Sogeeng and Dogtry cor Sands coning (0 se of ping and operations vara (Qwerty snd cortay of vaaces {Caetano vara (0). SSentego of resance srg and weaknesses of Sand cong sd arrears & Pafoince measrerent 65 memarcnat of sci producti profabity, ay, (Tea of mare to ype of ey og manfchrbg Crewe pot or nom pra ing caalsed or Seconsoed (@) foge omeseres monetary and non manetny us of perenne ros, peices (0) Soe ot maces to show or pice and pexfomance changes rough me 9) Beneston of areas fconcem am the information predund (0) tora between business prlormance and manages peornaree| (0) Seng management perormance by reference parle trl ap een nforaton (ai) peonrance mesireent spd develpenents Firagemant occuring eg tcivtraases budgeting TOM. 4. nfomason for desion making 1 cig of gps and services (target na rerun rch () prectdonand aatonsnpe fi). etong of spec! ore and short le products (i) aneke prong between sons in 3 oup. 1 nticaton nt pation of (Or rcsart cone (uch 3 Fail, deectinrect, ‘Nacableimsocibie, opportune) ( Spopnate torques (CVP sas. use fling tors, ogiton of ek and weit) Secon of ele formato fr decon-naing (5 sppeaten and nterpctton of quartz teceiquesin ‘son mang ‘decnion oven rpeceg va ad emecte prof mami 2 Sion vats robock ars (Speedeaus af pefect ad imperfect infomation Sowarproarang \popicl and compxtrsokuton anaes Teams aed tations thou pes Soporte Sty analyse vse of dein Fc and eens the of Scud ean Now tciiques in longer tm (eoson making stators 4 Use na rng of decon-mating stations ation of rew proside product mx chee acaranuance of prod ake Frtame seo fhe process. shutawn a temporary doseProfessional Stage MODULE E - PAPER 10 ACCOUNTING AND AUDIT PRACTICE ‘Aim of paper 10 “To ewe tudes have developed 2 thorough knowledge and rang of counting and austing pees and cones an pounding tothe store fa hey ol peal met at (On compton ofthis paper students shuld be able + prepor front tatements 9 frm aerprit fr se by ors reed pares parents ice 2) branches jae verares gle ‘nd op crpaner + Spyote the ewe and egy outing Famer nce etn ond Se + Shyer ord tapes nance and related ifmaton and roduc repets (beet de ree of rena and enter es + Undead and mprent adres aust pote aed proces 1 Brest ate espace ote Pessoa! Sage Standard of the paper The standard of he paper i be comparable tat ror inthe ton forthe Sl year ofa UE masters eyes Cou Assessment methods and format of the paper Naber of ments Secion A: 2(outoF3) questions Se tmncal ezourng 0 Secion & compulsory tested counting and sing question xo Cempulsry autre auesion » 1o Tie awe 3 fours = ‘The farc accountng conten wl acount fe pprosmatey 653% of the rari and willbe exaned secon A and prt of sean B The ashy Content acount forthe ering 3% of the mas 2 willbe Sram secon 8 Prerequisite knowledge Stade ibe expected ta have a thorough understaning ofthe content tpaper | Accounting Framework and paper 6 Bud Pamework. Piper 10 cls the coverage of fae acccunting pape | by + exaing he preparation facut fe genres (6 2a) roosr on jar venures + Wows iti SSP ond F859 be oped he preparten of ‘eure sng componies are in xt fo OUP + wc te meat sues noe 1 ng rove emphous toe ens and terran of fect Piper 10 lope the coverage of sectngFom paper by + esanningadenced ous stuns « poyp ats ore aust worn Sov pena en ou engopemert ee + Big nore cipih creer eg es 1 Sraetng ea arch pong concer su rte party esac + emtang ond oppeasig changes 0 he ect Fomor: Development of paper 10 topics in subsequent papers —{_ Pacers | Paper 6 Financial Accounting audit Paper 10 Financial Accounting & Aust Paper 13, Pape 1 provides the accel baground in fanclecounting ad ding paper 3 Panel Reporting Erueorment Paper 3 bude vpon te tec! Knowledge gained in pap 10 by ‘sami the tps a manage corte, gong more enphase 0 “ras and epetation and mig erence tbe aut Imps of| Storer acinter Extent of integration Pape 10 makes reference to ifortion secnolgy by concern ‘pect onthe aut process apd the bleion of compra ut tecingus (CAATS} Stason i so nee to dew upon ther kxwlge Df quarratvetecwnqes the conte of Sate samping mato Getinaudang Paper 10 a conbined paper ani accountng wi acount or eprint 5% of the mara ne aun err The queibone nay rw on bth dscipines 2s nested above nthe sacion or SYLLABUS (Additional syllabus information, if you have opted to follow the International Stream for this paper, is available on page 44) |The shore and roguatory accounting amewor A Theimarpretation and pesto af the fll hacia princes (0) theores f accounting in lion othe meaarement of pt macwerance 1 ston of arts a abies (i) poe of accounting fo pris level changes (i) coun conventions {ip the recognition of revenue (9) Be recopniion of ast and abies The objects of fans sateen 1 cmara of vets formation (©) sseures or prs purposes. 1 Therterretaton and appt aa ear SAPs an FSG 4 Te sprecaon ofthe of ander freon Securing 2. Preparing rae statemenes 1 Theprepsraton and presentation of franc statement ner Conon af sable pees fr (0) conveson of partrersnp tiie comesny (i) braces (6) Irate ccmparis, within te eal and repsstory "yates hgh pesto of 9 ert SAPSProfessional Stage oft and ss scouts face sheets © cain flow sateen tires reports > Caan se accounting trestant of ) preinorporaton profes (@) Gexbuable prose (iy. parcase of own shares © Groups of companies )eplanng satan ad profastiond requrerents eng to ‘be preparation fr publi af eonahasted econts (i) zzourtng fora lowing orginal stations joie vertirs| © ected uncenaing: «Seep arours (aig the lowing atematve pou acouningmeshods feqty accounting «proportional ersldtion 2 Region aecousting rerger accounting Aralying and appraising Sancial and relied information 4 Interpreting and ang franc saterents fer indctons of hues erence ingen and ter rp nebo 1 Assesinginformaton weaknesses the fanciers Communicating to users Prodhcng spore pei to met the neds of rer and certo uses supported by appropri accounts ae franc Suorerts wh nduselormason on sd where nessa, Spansion of (Berens of peraons and the sate offers (@). propeed enat (i) secouniny polis and prtices ws {mam sumptions cn which the roports are based ©) Santa Spain a cg (0) ty other mater conidertons Advanced suing praccces nd procadies 4 Conroting the aus, nccig chanced apace of aut planing tude proganie denn and testing seat srmplng td ‘Sroing methods ection of ait aks tt rose 16 Ongsing an planing complex att stustions charg group {25h jot aud, working wen speoais einabon of CAAT ‘Socal purpow audit ergayerentsandreiedsere npgerents Reng fewealsateret or ri corplance wth GAAP 4 Eakating other cia areas» gong concem sats ele party ‘umsacurs peng ie acon dag ace y ets 1 Revewng the autor respenstilty for preceding yes cunts Reviewing urate information incase vith sted anc satenente 1 Managng te aust cnt ind compng and rewng norton on cists rough he oar | Managing te aut elatorshp ncn negating the proven ‘of erces and dscson of samestaton dra of ae The ute famenor 2 Monitoring and eating important developers ()” astng concepts and pemcples (@)_ Austng Sundae and Gunes (6) audting mete ane tet (2) Companies At requramerts and cae law raw Saree At > Menitonng the impact oliformaton stems development on the aude process ncuseg the mace Of caronces one audong process montonng bet pracice nr deogn, perton and he managemant nero sens ‘fever and the recurs apes oT yams List of publications ©. Alene anc Reporting The Theoret and Regu Framework Capon snd ot “7 AD Chabon]. Court Computer Auditing Pron 8 ot Ee ancl Acouong and Repring Pte rst & Young UK GAAP-Generly Accepted Accounting Proce ocmton ” " T.A. Le Corporate Aue Theory Chipman are Hot fi. Laws D Penal Aaranead Fc Acouning Pern Wool Aut Toy Pots Ha hear Sees pubes fr pars cr tec on page 4Professional Stage MODULE E - PAPER I TAX PLANNING. ‘Aim of paper I Te equip suet with tai to ze urstuctured problems which daw ne verona tives between income profs a apts (On completion of his paar suderts shouldbe able + plan were of the pac ofl mgr tesa the worsens fics potennps ond compares + Spy de ince 0 protic stustors inolrg computation + Spprecae te ingore of tan i poset and carport fara omc of sate mesment ade to vos «Bot opponos ommse potatoes by mating fal use of omlobe eptens ee ord expos + dermnstote te sls expected ot he Prfessona Stag. Standard of the paper “The star ofthe paper wil be comparable to hat eguiced the Sinton far the fil year ofa UE masters degre couse. ‘Assessment methods and format of the paper 4 (out of) queions af eats exch. Tie alowed 3 hous “ax rates nd alowaness wl be van nthe paper Prerequisite knowledge ‘A thorough unsentandng of paper 7 Tax Freniworis extent forthe aby ot per I Pager | bil 2 topics introduced in paper 7b + opphing te howled of ee Tox tx plang problens fr penand ond ress ston + Frege of Novara lsurance wih other taxes 1 itoang te cxaape of Capra Toro rcce us ond casei, Tcoena and reser nd ose compares + SBphing Cop Gane Tx to uc ad cera ax poy wh rphows on bones sears + Sop VAT eo teaacors ond ter acts of expr taxpayer, In ation Paper I invoices some new area - esas considerations, ‘Rertncs Tac ists and personal ance Paper? Tax Paper 11 Extent of integration Page 1 cht he are f pena nance wich encompasses some pects of ranal management. For ample stor mus be ale 9 ‘Thos on sores and cst of oes lors of nance and a “ppc to dtarentcrumstanees Paper 8 Manager Feance wil prepare users & is tape paper I wil ge more Ephass to the 2eimpicstons eg companson ofrsing france n te form egy any borat maybe requres A queton cous be extended 12 ‘ve eas suchas garg the lng rpcsions the gt af te fnmce ib equred and te sppeation oF te fro SYLLABUS (Overview of personal business maton 4 ntenctions betoan ret tna ina ringe of stustions or srnctons, Tax pinning the sppleation of tx paring messes appropriate {othe patel siston Capel Gains Tae ‘Aopation of Capital Gis Ta indi rd corporat to pavers, wi empha on business sation. Inhertance Tax Princes and sop, Rules basis and apltion © Caledtng the ux de by cents Pisin at ibis by denaiglppyingreevant ‘remptons rele ae sowances Aepletion 0 tts of ere Ta Capt Gane Tx an inbetance Tax Vales Added Ta “The appeaton of Vabe Ace Tato taneactone and ther cies of export taxpayers Corporate Teton 2 Groupe and concort 1b The provitons covering quitone and ares sich at Sprcorporaons parce of onn shares ae and aequions fables and hare lor share aigamatione {pletion ofa company being sid a an enestment oF cose ‘Overseas aciies ging rte to ation abies 2 Delon ef rednee ory rience and domi 1b The toaton of UK inceme and gis of nen-domie cdul © Qresss ince i UK ts vet’ fara ‘cme and gare of UC raat xv rd compris ‘reludng sel or dob teason 4 Overseas pons he UK tax vest of income an ins ‘Sting wit be UE to nonesidert cs dCoraes. The nhentance Tax potion repirtng ovens ets f UK inch and UK ates of narra eae 1 Busnes srucuees inci « UC branches ofa rein company/afop and a erain trac suary of AU com rom. 8 Artravoitance lgtaon ring to ores atten, come oF pensar Gener 2 Interelasrship of ees the ct any ofthe tesa gen stuaton or ona parte farsa | by Antiaveidance appreciation a the min ree of an-voiance lepsaon and ofthe erqury and mresigitonproceaines of he Inland Ravens and Crome and Exc Parsona ance Asean lent the determination of geo nc bjctnes, eng to acct sch Sco Pid Creumiances, pecans andthe ecanomc eect. 1b Detemsing rani needs of cet how much when fr how long and or wept) Ragdtions lacing evesenent aces and ethic conderatins inckng the cetetion of veriment einsProfessional Stage 4 Aassing on sure nd cons of ferent fs of eae ant ‘Ger pps o Seren crear ning OF tee torowre (8) Seance hanes {i monger {8 Money Sed capil market «Argon mvestert fc pores finds ()beaee pos rye (Teste (ere (2 eat stares {Sh coped series at oer bond {ray Fa propery (Gp) Gand ig cites (tara serge ©, Ereprss exert store {Sh Noruze Capea Tomes Lst of Excluded Topies Navona Insurance + The cata of dmc NIC on 2 marth bah boss 1 Behe papmes af eats 4 NC the of of rang ses at nen tae reame + Sco ste ras of eri + Bre Aon 1989 maeeenonee paerens sd deeds fcovenare 1 Ae rnc on home enroerenc bore 1 Dace computers resp of re opons sare cenes. rat Shome on pot elated poy An employee sare omer plan (ESP) “tube exomod in own + Bikini knowin of the cotbane ich mut be mez 9 aba ard ‘Rowrue cpp fron sepa! person chee Conmeri wooden’ 1 Eirtonons in ep of @ ao quali ife orc payer 2 ‘ung bacy unc e srereres wi 10 yor + The Pies fr eked B. {The von des aplcble to Schele . 1 ASgaaten wade be sot evebeg De cessation of an ol ures (re rhe) dung 1905)97, 1997198 a 199899. + Rasemant aoa res. Capt Gin Tae + Trends apical ost hl on Apel 1965. 1 Te pncofo loose ermb-ece ot ofethr 9 fsb ong reo + Acct rng of the oxaments of practice on paren cpt es + A eson woud ra best spect of pence pte reece Cele te tox payer mr rat scapoten on 31 Mer 1982, Inher Tae +A dete brow of fs wih resection 2 Dae posing pon da 12 iowa of or ane possesion tt mang onary od ‘aurng te use of the gar ond ower sce yas. + Diteateon mong (iA * 8) Ber Conder exepon of ee propery Mido veh + Agen wi rt be et ong the cmpusaten ofthe papal cage rin eut rg fora dratenay tt rte a a waten Qsn ‘ald be set on Be prepes mole, a cuniton ord mareenace a acing 1G Trl on BPRAPR per exer ces Trust +Tax tatoes rg rag apd of aaron The "au po!” hare nant 388 incre ox ha been po bo +The HT inpleoons of ing propery a docetanay tat erent ee +The ence of +The omnes of ite Value Added Tax +The meal YATeceres fr tae, Te capi gods seme + lnrespect of propery and lat os, do yas balers ond + Ae krone of penis (opr fom te cet schage ‘rave meteors and efi ees). Corporation Tae + Auction wi ot beset van the con back of es a acting eos ert 2 jay 1997 + SSADICIA 1908 beste + Aagsten wl at ne Seton te eration of consi ef nd rou ‘chee Ps does re red be stn here ns mot) empary hat bah (pot rear) 75K sbsay and a0 2 ‘rsoum member (ea ppt malig corn compar) The leon face compar bough te corsequerces of bang @ lve cmpary ae exomirabe) + Demers eet rcs (he thon share orahare ‘rulparadars) On dsncaprcons © questo unk tobe sto Shes of 2 ode or bares etn fr Shes A usin mobi 2 ‘dub che o CGT won nt be Set Onigudotrs 0 queton wad nse stn the ar comple areas Sch th afer ypes of tucatin the preerene of debtor name rderpersen es ug te acaton A gieston obese et COT wr rot be | + Atmpsaend gueston woud ra best cling the cory bac of {Gs ot fom ooon roo fr ncn ang rp (Overs Actives + Actas tye of ote tx erent Geren +The names ef cons. tale inoue of egrets, ough 0 notege of be pies ved fam te ng ces rena + Auestan wl ot be se requeng 2 brow of et onions legscton (Le aoa! vansctow nln). However o utzon it be ‘Strcqurgcarment oto ie ond Revere poste ata twars ® parc’ vorsatnlstcten tak a acer the paps fm st of publications ‘A Homer, Burrows Tells Tae Gude Toey bing (C Wnterowse E Startle Revenue Law tute Sees pubcotons fr oper oe eon page 4 General Notes ‘The sainable Fiance Act ibe in acordance with the six month le (as eatined on page 3) Stserts should eer tothe Exar Notes publined inthe Suen Newnlter for each reson, Sty materi refecing the France Act wil ot be aval uth 2 or? mont ater Royal Assent gen and mater on each France Ack Should be aaltle around Augus: In ote to help stents prepare er the Decarber xamaton ales willbe cusedin te Sens Newt ‘There wil bean sce nthe Mayor in Sasa News tenon Be mr topics inthe Budget ands ther atin Autor Seperoe” onthe finance Ack While you are trong abs to purchase sy material which elects ‘he France Act onion you ibe examined oy con ag por sues ‘sing mata coverng the prescus yas France Act proved that ou fy low atention tthe Suasenté Newer sles, You are rare Freres ta sy rom updated mates once * Beare vesProfessional Stage MODULE F - PAPER 12 MANAGEMENT AND STRATEGY ‘Airn of paper 12 “To deveop student! awareness that state decisions are the rest of ‘rade of between vasous competing options consaered by 2 ‘npsators management The piper explores the dein mabirg proces the wd tong he arpmets mak ccs snd fala ta (ost creamsances sare slson Joes not exist Starts wil 360 {pprecat the Inc baoweenlooraon echoing (7) and ecve ‘Resgurment andthe coninbvon aT to te merovemet of Dues arermanee. (On completion ofthis paper dents rel be able ta deaf th cal eos ad anes nthe tery od prt of ‘Srnage rong + Gar the pact of enorme forces on ogonstara soot ond Bas + ntrsand he iperace of nting iron stems development and ‘manage! buses go od ees xpin how emotion apts can be manged and developed volute wyein whch dong maybe managed ses ‘lon prec nd lo reso an ep ey fvchote De sate eof rae rcbotond the moragers nd reposts in rea othe svg ana (re rportanc of haran resource deepest t organs Srtcerey motors of manage peo ify + impne crmancaton aaa al 5 demorcte e her Sits (epee ote Profesind Sage + tee gen ari jomacon 9 Segrose a srotge stveton ond > (ene emp apt ‘Standard of the paper The standard of he paper i be compare to ut requred in the mint forthe fl oar of Uk masters gre course. ‘Assessment methods and format of the paper Nanber of ments Secon 1 campy min cise sy 0 Seaon& 2 (outof3) gusto 155 as each 50 1a Tie ced 3 hs — Prerequisite knowledge StaSets nd 3 und understanding ofthe content of paper 4 rpersinal Framework and paper formation Ansies 1 Sano ia Paper 12 Paper 12 develops the coverage in paper + Organon framework by gong or enphass a srt management and buns plonneg eng te cowge of mong opetctrs and seers nang te prose an iso of mang nthe eganton prong ten cept eve 9 man reece anoprnare Frefoeng he mporarc ef onmencaon (Repo he ri preps of egtan elon tthe ‘ogee ewer Paper [2bulds on he knowledge of F covered in paper Iran ‘Acai roeung ond ecg carer best prac and test epee in eoaning sere meagan de enponance of 0 9 svete masrce + Ging n mare dep he monogenean yrs ‘epee Bazont of integration anagenent and iT ae rtgrsted in paper 12 and ster il be ‘expec to apprcate the mportance of ekng formation asters [Sevaopent ara management 9 prove tunes petonrance Stains need to ba aware ofthe min princes of ees in eliton to ‘he management of human reeaurcer and the wang snare However, questions wl beset en pinepler and good prs an wl not | nae pei reference tothe Ue tepuston to eoare non ust ae rot dean Questions. wl demand the apleation of quanta techno to ‘ale prions of for arp rou slocton sine managment Students Should ao appreciate then benween per 12 and pape | Franc Sratgy inthe eas of corporate docion ming sned es pang SYLLABUS, Strategic management and busines planing Compete sdverage ) temenng neler markets ad indies (9) nanan the mpentons oi or ernstionl (i) te irene approaches used by npn and rranagerert mere counts od heen which cn Be apla the Uc (0) te eet on onpnisations of working an testinal rurorvsttekay apet of at eterna ad smchoct of ey sof The ore fer nations. indies, onion and the wordrce (rekodng management) (0° ‘eaming he enroeent of the rprisaton ac he Cort nih to gs, oer an (©) recasting ends and Seapets relat ares ‘trough he ue of eleant uae and quate (Sure basing (e ntcpating love prospects forthe tasnes ands iethood of ana) aid ober sear Diding tecnues «tp mrgonert anes he te pare of artege manager od busines “nate resoratipBeoreen he oo see © Bemettods which orpnsatiors i opt ore ure (eloig the role of ersten techoiog) (i) the aeds whch he eteral enaenet ay hae on Srey an pins (6), methods of gw support and commit for sates (9) formating and even pos wth an mares te ‘anus tecriques aa to manages (6) nesting ae mansgog the ok os proposed business Ban fore plan an nd ea the saps of uses tach ta ence (0) rovewng ratgy er the elect wl have on the rgeaton andthe ec and gba! conemaity 2. Managing operations and snes 2 Detemining the work tobe undarakan (stating te and esarces nasi to undertake work (0) leant the axe of eres Ho be providedProfessional Stage (i) ceteiog whether thc are ny restore fr the wore beng aoblamate or where congrces are esto occur > Plering resource lesion (0. aetng werk ojecbesin ine with organisational sete 20 ‘at tha termer contest theater (0) ceapingimostnna metic of achenng work objectives ihc te content wth ehon ste and races (a) Shacsig walle resources man opren ony to sn ed exces get st (9, fermsing at vali wok plans nding an ‘tereren of ogre ad locaton techies (0) Sadusing previous resource alocatons to krerove present partemarce (4 She mporance of ine maragerert Monarng ad inti eases (Be dteent conceots of guy (@) mentoring and vauing the Flementaton of work pans ‘tiorand ate andthe concent of ay (methods of aeseng aralyeng and eterpetginforton (n sarace devery and oer ponte ayes rsa ‘ston ana com astng (0) Be purpose and fencing of marketing nd te ifort ‘oles whch may la forthe organisation () lnsyangnstre nose an enti marting pporuntes sor provera seneos (i) btacinga competitive aarsage (i) the enpct ofthe globa marat Human resource management 4 Reena slction employment and domi Ge purone of personne spctesos the rertment Ee lacon of and erent rs hen tho ‘ray ake (Behan ne competences and states repre 2 trent a0 deveap be sevice as 3 whole WOU 3 ‘umber of iflrent meted (6) Spec personne requrementsin maton to the work tobe undertaken oval rasoutcs arte Sate hyctnarand etor the onan (i) eating re tering the bane ane costs of {Ekiuoratnew personne! (6) Genin and eating sutabe ratbods of recruitment {Sh the nige of sslenion menage whch we ayaa the ‘front ercarsances where they may bof sa her casts {nd bees ard be provtce win each (9) methods of matnatny porting perce within te rere pace (08) Tel appal and he asasamert af competance of percnnal (ecu sei) relaon to oponsabona Urecten srsngy. eben, cjectves and ams (io) help and engnattona potons and proces ‘Rgurng te ware and Soman of pernnel ard the ‘ole of speailipecit departments the proves 69) thera of enployee groups 2d jet emplyerfmpoyee [Possalcnmitensn promog the wlire Of persone! (0) arenes of ego whi sects ecnatent. Selcten enplyment Gamal and te waye which ntdurmntory pracice an be promoted fu) thermanogemet of cainge Both Sgonsstoal and man source development (0 ee win ned and ea development cn pay the gronth and saan of the oransaton (i) trottonvenusproresnevesregucingannpesstion’s oman sources sd hee development (0) hereltonsipbemween mura rena development and the Sructre se unebaning af orgnstine (69) the nye inn sedan teams can be reourge ta yow and eveap and the manner in which {scan conte fo he organsaon ough career (6) Preetersland eternal ators wtih may afc an indvcualsteuris cevdopment (V)_ the rent concepts and mols f competence andthe "captor manager andthe wan fiche might enhance dewloprent (8) mahode of encousgg and suppring development. Management of the working environment 2 The main pricps of caret alain retin to the rmanigenent ofthe working envorment the wasn hich ‘hese poeple ane ipod eect Monitoring inerpreing and appre good practice ander ‘alte tthe were evaronmert forte iret render ts (ars (uch as Safa len, both 3-boded wd Sales), (The role ane purpote of rat sat rd sacarty rien procedures. 4. The oe and epcnabites retin tothe working envionment an those win & ad methods for meng prctce ‘The accoumancas an eecive communicator ‘Te sil of conmuneatn hich ae ees fete ekg a fing erton ands fen aber ‘eugrefecng comaion ed vemos oe o oe ey oF inform 6) ing ty spec of ation nd sera or other's use me remeron ett ters bath ay nin fire (pling pee mts ters mart Sart sent hee neo Ergin cng nan Shon oe fre (0) angie none we of reposting {8} cweatgre chro fer loriton anges ee Strategic imptesions of nformason technology ‘tis secton cons re deopments of he sy andthe snc he ear ay mentor ees tat pacee 2 Monon rew devlopmantlgod paces in ye ein, ‘puaton saan OF seed reo {5 doaeentnon {©} erngand eahation (0) Sip emanee Source and ace torent pili tne (eg compute progerenrt) (secreted pps {Sted Sets Caren ood acorting pace an te elope 9 scouring ster {outer of lomaten (©) Sire deoslgmente formation tcology as. srtag resource tang ealtyofrfamatonwchriog toe apanation i temsof neg expenditure ine tatepe erage (]fermuttin, organsaion anc cones ofiton sate (i) respansnity accounting reformation technology |G). Crgancatondpostonng tthe nernstion stone “epariment nude canta sus Setentatston,nfonnibonceten enue comeing © The management of wlomation sine desopment. inching () role conposton and gran af the eanng comme (©) rok of ner wferston ening mangenert (a). creer hay to sree proc clacton (0) te of reject lang and cont ecg 1) Slormivonteorclogy projet spa {aon beaween the nfraton tela manages ad the courant ta eral he nen fhe organProfessional Stage List of publications. IM | Eat Management Sates for formation Technology Prete Ha CG otruon. Scholes Exploring Corporate Sentey (3rd Eon) Prentice Hat G Linear L Masingram Exar of Marketing Mr PAD 1. Formgton. i Hut Parson! Panagemenc "A ew Appronch Prentice Hot ‘Students who wih to under further reading to broaden tele ‘understanding of management ars reconmended to conser {C Handy The Gods of Management Porgun IM. Porter Compete Advantage Poop Series pula fo al pops re ed n page MODULE F - PAPER 13 FINANCIAL REPORTING ENVIRONMENT ‘Airn of paper 13, To emir that studets cn exercise jeer nd techie in eon ing an andl raters enccursered by profesional sours ns ‘eat and reac ta curendeeloprants a ow acestng pci, (On completion of ths papr sues sould be ae to: + eppraiecicly and beware of sseseazons lag the puleoton Sf dcirson cat (0D) ancl paring expo deft (RED). Sa orf {arpy 0 DD ora FRED na ype tation ‘prt ord oly SAPs nd F's marking ene raj ant aprave oxen ifematen and propre eer eparefraal steers for cerplex Sones racers (wearensedors daneres grap ca fom rer cobain, ‘Ssoteens) + dics ree sss 9 eng and the cing pation of camper prop enue (inate tbe aby to wed wahh the hal and prs Femewor Standard of the paper ‘The stand ofthe paper wil be comparable to that required inthe ‘earinton ft aya of 4 UR raters depres coroe ‘Assessment methods and format of the paper Nearer of aks Secton A computor accounting quision 39 Secion® —2outot 3) accounting uasions e125 marke so Secon Tot ot ating questions 2» 100 Tine alow 3s J Prerequisite knowledge Sader needa through undersandeg of paper 6 Aut ramewer and pape 10 Account a Aut Pre —{_Panort Paper 6 Financial Accounting Aut LJ Paper 10 Financial Accounting & Aut Papor 13 Paper 2 deeops the knowlege ned paper 10 by + eteneing ne bac unerstanding of grove accounting esuirenents ‘dbase consoauontectrqute to ile more coplos staons rovdeg amare n depth renew offsets ns Compares Ace equnenet + _extening the coverage of scouring thea and pence to incase ‘arret ASB propo more cover of actuntng or pres eel ‘hunges eel nce ans tena armentaten + ung more erehast o interpretation eporing to varity of Interested paris,Professional Stage SYLLABUS (Additional syllabus information, if you have opted to follow the International Stream for this paper, is available on page 45) |The secountant asa professions 4 bteretton and appeaton ofl eat SSAPS and FR Cia apprasieg evaating proposed changes ae prometing cargerin (counting theories 2nd princes ©) concepts {oh Recs Starts {o)_ Frm Reporong Standards G) Powe Raporrg Exposure Dra Gh Dieeson Dats (i) pases (8) apr pronouncements ofthe Urgent sues Task Force nde Ree Panel ig) scout specs company ov Penton snd eating (eternal nes (0) are sues 22 Preparing faci steer and reports 4 Propetion ofan statements and reports under condons fable o range pees Greig of companies (Belin attary ad profeninal equrament ring to Po pepaston 2 petion of consnidated accounts or [pouprand the ae Deseo! Gent for be okowng organisations stustions Opn abutary endeaing 2 ae and vet groups 5 The prepantion of eponsfora variety of wes ncn Reena reating toler or lenge was prot ‘ores (enters to ait n deco ela to company oan btpators (a) enpioees (ibang the vation of ares in unqoted companies or Baee thee purpose (9) cleuing and apes the impact on profit reporting and hice sect of ie avaible mebods of aun ‘Analysing and appa financial and related information The anata appa of mptions of feancial ang rete eatin ecg papers fre or acd rating inter contncy and ay o the formation olectedproauce fer he sours 1 eenifing mtr fo fer terpretation nthe infomation rotted (og ty compurng to ahr ilarmion mus 8 prior oars badger nas Nes, sate oF he sconoty) lntrpreting and arahong account and sutements (0g by 89 trays) or ndeaion: aspects f busrasperormarce ouch value fr maney, qty longterm sey and aby. sort semcherey sigue oc ome prediction ung forsee () btertemporlaae (0) rs and tant comparisons (i) rutin a (i) Cen ass Assessing hemp of pres lew! changes cn the al. Auesing nfermsterl weresatinitatons of statements rd ‘ruses 1 Presi Sanc andrelted nfermaton and ana reports fangucbant of = 1) eauces of formation for the prpote of omparons sch 2 ancl datamors or revs pooch nausby noone (Backend to teonstton ee make ce pron pal resem oucure, employes and ranean (=) Case ree ing be npn (so nd (6) per aed romance of frat ation ad rence 1) eck ofratos expeed for the orprisationector Curren anes and controversies 4. The ewhaten ofcurert ines and conroveies relitirg 19 Ung Dean su xpectaons te repasion faite b The mentoring and eakstion ofintartorl user afectig acing ncing(C deroorert Mentoring evlopmertsin ating theories and tie lmpleaane for be profeson List of publications 2. coun orcs, merger wd conto ecu Gude C8? Peary UR GAAP ener Accepted = 1 Accning rchrgsn opisoral anes Era aroun yeep Aconting Prts Ores ope [tn Group Aecounng Bice ‘Spa costo Sees pth fr of pes belo “Sarton ad dsorons go “Ganges of pert company nares. slang be major esures of reconstructions mergers and General Notes ‘Sen hope ec nd pin at Students re ated o ook ast of publabed account nan Setqoneesreaion Undestandg other yen and coment (chr of ergs athe pub ier (0) Feguaton al taeovers tatty proces (@)_bligans o drectons (0) ronan gts Bekaning the mace fst of solution, real apes nthe legs contequances in riton 10 (Oy miastne feces eho wedi (ih comput wing ueProfessional Stage MODULE F - PAPER 14 FINANCIAL STRATEGY Airm of paper 14 ‘To eau students wt the underpeingkzomlee and competence to make rezoned deckone the area ran management and to be ble to adapt to chines in ators aectng ose cesses. ‘On competion af ths paper students shuld be ale to 2 peta be concepts band nabbed mots ond aes the mernce of deaopient nfo! manor they ener “+ Set he eign mot appepete apse the emptrent of Feseuites barge mon ofc med of fran + Tecate the worn of he franca stead ero cterae Sours of fancs and aes eset poses + Uncetand he tea momageret tian, pore worang opel axpecs ond tenatara conacerters + omer he ds epee ote Paesora Stops Standard of the paper “The standard of he paper willbe comparable to that required inthe ‘nation fr the fn year os UC masters degree couse Assessment methods and format of the paper Marte of mas Section A Compulury questions 70 Sesion owls} questo of 10m ech 30 100 Tine alone 3s “The paper wil ronnaly contin in case studs scenario ype questions Prerequisite knowledge Stace wl aque a thorough understanding ofthe facial management sxcion pager 8 Mansgeal France par 4 evops the ntraducon to ran management provided in paper 8 oy onodeg fer opt rete okt neamans ig the spect pny rel (CAPA) ond porto troy ‘raring te safe mpeatans f etm ad gern ancl pine Prradatrg te xeretandcansderatons fhe aay managerent fineean xerg e aprol of coptelmesments win on etemacna onto th sane ifancs on inemetina rancid monogemre tone rong 2 mare cme aos of coportegorenarce races Paper 3. [costing Fors sommes | | Bette (ravers Paper Extent of integration Questor will demand an pation of quanta teceiques covered aper 3 Parapet nlertion fo apprase cptal evasmentcciore Paper 14 develpt an awareness fhe interstionalenvronment and Consders the ecenome infosces on nematonal Sececne scent wll ve mate rfirenen ote rea her sy of eccromesin paper 4 (Sigurt Framework Students need ta be aware ofthe hks between the peor france coverage paper Il Tax Paving and the pot teary deren of per Pacer if wil draw spon the seg minagement nd business paring ‘Ses everedin paper I] Mnagemert and Steg nthe content of ‘nei plang Paper 14 examines mergers and acaustions a the carte of ong tenn fda pneng = an ara covered paper 13 Franc epee Enareovert SYLLABUS Corporat governance Thesis and abjactes of an eraiston andthe gost ofthe erent iteren props vv the signin of ese or buses plain, The retensip between shrshoder bondholrbarkers and eecors the potent freon of erat The contoaton ot ancy tao to the debate on governance, ©The concep of goal congruene and how tay be achive | The role of eactve sae option schames (ESOP, non 2 Busnes planing 2 Proposing eating a implementing way ta mest het and median tenn franca objectives (og, busting monitor ted otting ca low, pen, Seance epg da) Aaron the purpose and baal of eng sore bectives conte wih longo stat. © Seking éarifing and coniming infomation rete t the exertion af business objectives (ep nformiton cn cent ‘uns: poston ard past performance by rand ether smal planed changes, stens and proces na). 4 Developing and anaing buses pine to meet agreed objectives hing rik assesment f plane tnd at pects ofthe bones that ey wil uence, says to nce aur val prteptneaten nd iy Longer fesnclprningincadng (9 Oe sue to be cansceredin the dacs whether 2 "tpand trough ongne uth se ough sequin Sarangi the sates a company mgease nore {Sons or mani cert mes poston (i) the tecniqus for ving dal hres robe Secures an fr vung a tuners the appston of thse fectiquesn merger ad aqustonstattont (i) the argent forand agit rages and sesons (0) mods offarcig a sci (6) aig cents on approprate mye an acquisition Sratayes and acter (bi) tacts to on when deen agit a take-over ts (bin. annng for post-merger sizes and pom merger aut (i) Gerry Scnemes fr franc restwcunrg and he aes imelved nthe deeon proces thos a returns buy-outs tupin going pate tae repurchases, restheaing cebis an ont estar, Further asus clang to long-term lovestets 2 The ehtonshp of vesinntcecsions to ong tfc porcine, Porto teary and its relevance to decsen-niking and franca ranagenart patee The capt aet pcg ada nde in franc mangement 4 Colaiaing the cost of casita the sigitianc ofthe svcd ised mate snd the caplet pring al nour Caeubtans The cost ofancu Orme of est The wie of the wogited merge cat of apt proachThe adjusted present vate approach ands aplicabon n deoson maine (The fcr to tke eto acoutn deciding upon a evidand paley.Tauaton and dere The emput of cen on share Prices The concapt of naling ‘Treasury management 1 Opsinsng he fw of far aes or an rgition! ino Rik managerant ae cost saving wih the enginiation by ue of (0) “optornmekaing cps fore scalars (i) Ren (i) swaps (0) the sope and benefits offi egnesng Foren exchange mkt nd eden aint orgy exchange zonomic nunca on nesta franc managment decisions Irena tars afer bushes deveepmerts, 1 Trendsin got eerpziton with prtclar reference tothe ote offpan and he USA 1b The oe of multraonl compares the ward economy. ‘The ten ad practice offre trade and problems of sromctonten 6. Baance f payments and implications of pois o achieve feulibeur. (2 Trade sroements and wens 2p Gener! Agrosment on Tai nd Trade (GATT, faropean fae Trace Aron (FTA) ( Cuetome Urioncommon mart 2 Exchange ate cetemirton a ake exchange rate regen inokcing ange Rate Mecham (RI) hy leratona astutns sich a he Weld Bak and tering! etary Far) arth oe | Economie rations between devloped and dewopig counties robes of Stand development Insertional ancl mangemer deciione 4 Advan lens onthe atemative methods of feancing imports and eons Tre workings ofthe eterationl meney and cap maftts nd he Separate aller compan ara cource nance {ba repostor fr the vest of ue The minageee of franca esources witina group of companies nousng (payments between cmpane Shree () arte peng, (3) jadi the pertormance af companie within a group G) Bernancal conta ofa youp of compu 4 Thesprailefeterutonal apt avesments. applying te approprte tecaques nd the caneratan of be aor oa inthe decson raking poco cues G seatepe cbecves| (@) Be prncple af home coun venus est county eet (i) the form of foragn wwesunert. branch ver sary, European Econom teres Grovps (EGS) (0) sheer of tation onthe veg mesinent decison (base peeps ooh) (0) courted Cah ow (89. shed pre ae (Go) pole ek nas (Gi). anarayss ofthe erent ratnods of fs Professional Stage Ls of publications BH Pe, 9%, Nee Corpor Franc and inset Frc {Tse cn edi it paper 8 and sao ele ry Peart wes is {LE Bays Magento Company Free Chip oa Sur cn er te log et be cone ‘nermtor Spec {Sour § Cor Franca Magen fr rao Bane Meson ie Star iting rote th undestcing pipe 4tp ae ‘srormanted coder 1: Che ten The Now Corea Face Where Theory Mest Practice McGraw bid a Series patina papers artes on pope 4 Formula Sheet 0 Ei)=n +E) -118, @ Bro E o woce Key conan on Kol1- 25) po. Corer BO" ESO pan Presere Ve and Arty Tbe re pote on page 22STUDYING FOR SUCCESS ‘White you might view he examinations s hurls tobe jumped 35 {uch at possible and hen forgoten, many ofthe sks you develop “il proparing or the examinations wel be of eto youn your wore [A passin the exarinatons means tat you have guned ot onl the Feces teil knowledge, abe rears you ave developed ells of ‘ie maagemart orang a srmarsng 2, oper wring, ‘rrumnesting wie eters a ian ae sling robles ‘As thisbooklet makes dear, the ACCA examinations are designed ro proves you with both tcincl understanding and the professional Fritch an sis neaded to do your ob For example, when tacg a0 Cearration queson you wl psd tobe let aalse and prove “Shacaurats and conde sewer without ndudngiraevan material. The ‘ness ol lp you in your work where you wil be expected “ote reports whih ar ex £9 undersea to veplan polos 2nd ‘Shucons eo cllesucr who ray fot be sezountats “The eamination wil to sve you vhnble experience of working under pressure This wil be weet to Yous your job where you may ecueniy Eeaked to produce work wbich you hed not expected tobe asked for = and to produce every qucy. ‘Organisation and hard work “Yu wit ely sced inthe ACCA examin you are wel prepares forthen Youll need to wort Na ant axe he bes possible ae of| (De tne you hve for sty and inthe amination Pa ‘A profesional approach ako expected nthe examination - party at {he rte age. Ta tage il yur say ap Your Theoret trowiage tthe pate west youl be eed to Nance 2 Paid wet youre be gel ocho to an ng ‘gether ard spp the teed exparee you hve aque in tert SEs oon nd ut you have ntsc inooeage 0 cure ‘auc a iption Bi Sr hat you undertone creeps Cohn mr Accounting 3 hanging prtesion anit imporant that you read ‘egucty the profesor aural the teal pags ofthe Newpapers Wiel te ACCA stoerte Newieter You sto enue ut Your sty progam bated on upto dste rater -currnt textbook, opis of he ogee aceunng tani td ang padres ‘Organising your study watever your rethod of say tine, partie or studying by yoursel ‘home, iportat ht you pan your pate study man orgtes wep vanboah eet gow 2 50am et (Cease reser) «bs could bell pate ted or a combination (iSsetand ovate edie Chace you hive decided when yeu ile sting the examination and how ‘ravy pages you il tam you shoud enw ups lan of pvt say {Tce pan: The es tng todo degra tis work pln 1 deose ow mach ine you an spend exch week on pra st. You wl ned {he hanes wih youre we yout be presared to werk hr fo the eeminaton yu mele ours enc tne co your joo wel Sha ohm a resonable sone Do not amernpe mare sujet than you Sh resay cover the ine sate two pases ae better han ere She ae tees St You ako need to ec your best te er sty, ary omy sunng te oy orm te vein ‘Te wo amour fie you gn ch wes on rate ta oe TeecsbiSseres on cscs tic proy ot gos desta SEIS Noses oe sche fara opr sty (pat ne over tee a for eveigs. You can the you wh Keay ‘Revruuns fea tyncincy state ay ete nme ae Jo oul py ie row nd natn at or a Example Work Plan ‘Shasta Sona oem tiie coon nf ae ‘etre rwwon tht ay yen ep sy arn or ‘ann arnt ore fem eens We oo Ye my Sohne seraeady Sweyemesatnn | soneamng | 9102130 cum Fomine seman | ae nent npmecre Viste | throne teat cago Sees gets area ee Variey Mos people nd that whan they have been working or uci fo gor ‘han about ane hou they became graye ale absora new Irtoral test a tcl new and Se topics when you se sh Yur sty Sasuons ae longer tan abouts ove ee 3 good a ‘he tem rt several srer periods Dr he course of rv evnig Su sson oy we Rows yu can then tare wo orth toca “nbs profrsie to gong ona ona th ae lope Aa wel ae yg the topes you are thing, you sould ry your method of sy, ‘Normal te posible to near on rating fr 45 mines 50 a 8 tine Dg your sta sesons, ou ely to atarpt sear ‘uations wike tp ten pacts tnonenng stay ype queso oF YOu ‘Fest cole, prepare fo youre leur orcas ‘Difficult and ‘easy’ topics Ics aaa goed ide to alow tne your ches er ging ove opis You fed more fle an you had aticpatea Remember ino tat tt ‘argraus to be to conden bout topes which you donate ic {youneed o spend tne onthe to make sre ha you rey do ‘Once you have decided on work pln. make sre you stk 9 feand try ‘ewok sexy through che whole period leading up tothe ection Keeping notes “aking and Kecing notes the mest conan metab which stadent rela and accamueteslormation Noles on ba wl tof your Preeti for amet and t's portant to make thn 3 ler and Heuate = possibleStudying for Success Lectures and seminars Hyousre folowing 3 cour ata colee, you wile slat ake notes t lectres snd sornar you hve no preweus expenance ol ths worth remerbenng at you sould rot to record erentng tats beng 0 I youtey to 0, you wl oa you are pay oo rach stein (ta and are ising the eral sete ofthe lk. Whe hing notes ou Should concentrate on understand what berg said apd then wrt ‘Sow the ky pote. You cn urge on thts ar by Sure reading oe ‘ty You hou ao record te pnt ye fd CU than ec hese with your tener. ‘A good way of mang sure tht you understand your notes isto write ‘hemi your own words fou shod locate tre your Sy pando ‘Blowng up the atures n hs way a soon a porte ser ty have taken place Notes from your reading Iieergerant 0 emambar at note hous ba ms nt ny em Ices but fom bal, urs and prt ht you reas rg yur course. You Sod wm to read trowgh a secton or chap of «book, then sop fara ruts to cose ect tthe fet a abt “Yau can then make 3 shore note about the page concerned ana ie You wil fo tat you ea best rr ‘acti’ sy OF he sin which yo rare you have understood mater by werkng en some way” ring notes samactng your understanding of Ber ets out ‘nan easton gosten under examen conden: an se ow your anova compares the author “Consolidation sessions’ You shuld mite notes on every pr of your cure ul 10 0d ecomng nerd to much one Riva god tea to ste side Sereguconsiton sessonr mach you sure yr ote (Cra yur notes apn the sam Note tartan inte Side [News to ensure you are studing Yu comac topes ae and at {ppragnate The amnanes or notes of note shoud bes of ay Dani's ronind yours bow the dette mater when you Rive been “Rud Dug your revison concertate onthe ey port Storing your material his impart to store you study aerial so that i sty acesibe “en ou wart reves om 3 good Sea 0 spend Sete at ‘he tego your course organ You stage of stem ie tnt sve you bt ofa te ter Diferen storage methods wit suit ferent people. Ore gad method isto cole your mara taper a seer of Cosel! Older wha Seperate foreach saeco be Suda ach sect an be ded ino propre tapes anc cacng rarer sed to separate the tape rth fol eas tne gous. you nd neces, yu cn ib Gide ech maze tope weno sain mare manages atone Al he ‘ote at yu tale For cure aid books topther wi ad out ‘Sayan ener study mater, cin then bee away unr the sppropnte regs ‘A good revision plan hie a god ide to ret ante a month orto before the examin for ‘revsog te mater ach youve been using You cock on reveoh st 3 gg’ between sudyeg and the eamnaton to ui ‘Eon youream the mitral whch you have sued cng your (owen organ tr tha you can rome i he sean nl and procs anewenng estan Arrevision chare “Yu wi prob fi alta crv up revo ert on hich you bie he tive nab 3 marber of dy esa By aca pics to study sezone you cn workout how bot to cover he rsterdlyou Ieee roe Try to spens the work every ovr the pera ou ave Sones 9 thst yu dot nd that ou me fo0 Pc fo ce athe ba rome You vl wart to set se te for mor nots of he eee ‘opi you ound iit However athe ou an sped es ne on ‘am, donot rele the taps whch you und eat Sou Bik ou non walt mparat to that you late youre tne fo vest resenion Four Week Revision Plan (for a student studying for papers | & 2) Previous examination papers You shoul aaays hack a queston pases or the pages you intend to Sic by el ve you 3 good eso hea fort lhe cas se Your fst angung st Ergleh. oe sot Of Ergun wsed by suarnes You mght decte to prcave the sats ef ACCA Guesters sd Sungei rowers these wit sow you how you shod ote your answers (You ‘an aban tha ack by ung be order lor nthe Suan "Nowra You Soul also make sue you rea the Eran Reports Ded he Stents Newslterf se why Sets ed ‘erties hese eet he ron op whch re tobe earned in Testing yourself Many sues i the exrninatonsbacae they cannot tne heraehes| ‘rope. You shoud ie yous let of pace ny Pt queso Under Caiston conditions ar pertape by wang rove Wk The examination Make sre you ca reach he examintion hl without ring nd wth necessary documentation prs ere ela et When te syperisr al yo tor the natn, you shot es read the msrocons athe tp af the quan paper Moke sore tht yous teow how many questions you are aie ta wer whch questors ay, are compusary Pow many uesions you ae reqare oatept ram each section. ‘you ar rst to answer rae gusebone fram Section A ae wo squestons Fem Secon 8 ut ou rower tas fom Sector Ad ee rr Secton 8 you wl be awarded mats nyt rare sich of Sectors Aare & At ihe eno he exarrtion te qeaton paper tl Ee eolecte, you we rot slowed to vrnawe tom be cones The questions Ife piper provides a choce of quesns you shout pend ne Fs fe ‘ats ors cartuy reading teuzhcih ussion se ten see tose ‘ch you ee! you ean awe es. You el probaly fet Pelpt to note cow, ret to each uesin the key prs that yu can recat These ‘fort netes vate you deede how tl ou tan none fe quesions They wl aso nara yu do ot forget be moore pts by re te you ome to wnt te nos,Studying for Success Some stent cde whch questions hey are ging to answer atthe Eagrang tthe eaminton, However, you donot hive todo this. Aer Feaving aug te questions, you may 2 et be ready to See al of ‘he questions you wil ce, Do ot waste te worm about is AS Youre not reqired to answer austen puma oer. thar Re ueston which sseme to you be tw apeae onthe per atompt ‘ht question fs By strtig wih your best questn, yu shouldbe abe to soe gusty ard forget ny novos: Hou tk at you hve Powered yur fr querton wel or at eas adequate, you Wl feel more opiate ta vest of te ger Ba care though, Wat you do nok ‘Sere oolong on hs et auesion| Allocating your time itis very portant tht. ding the examination, you dine yous to ep a fble tnetabla You shoud dide your ine cord the umber efmae slocted to each qesoon ard each par of 4 Auxcbon Fortenangim do nt span haf i howrinatvee hour amination on an fem obits worth ony tree ure out of hunsred. is emportre to rate the tne Rersmbuw at nan esameston, tm pases are “hocky thn pou epee any states make De take of spenng 00 ‘huch finan ane two questo and epecaly ter fest best (oesion) and se reat lee thartees wth ona fw mrs in which 1S Stowe the esa usione Myo fed nthe et ft inter ae Jou have nat yet rtd your ful question you shoud ste Semething The bet approach to noe evening reat hat yu ca {hc of You cn make clear to he earner Wat ourave nn out of “ne side i edt you wh ome maa a leat provided of couse {hut your tes are creck and eer ote ques may evan Be ‘Pattee fw mae alle te ones ch key ver Ow pass mare Remember «the re few marks of any queson are usally he easiest 1 ou do frit belre the and of the earination mike use of the spare tie topo Uva your answers chching or speling mistakes oF ther ors is ica avd mang miter when you are hry and Sensments or concen: made tthe sage cn rate the Serene {Yourcan sto ada your answers ny points wich you have thought of hog the coure af tbe carnation ‘One fr pit if yu fe the exanration aie tis quite posse tat inary ober cartes re eo ining & ics. You sould not levee ‘Salon hal ext, bt do the bet you cn. Unies you wre very Ie, Jou shoud says sabre your sept be mre Planning your answers (Once you have decide to answer a parce question. you should spend a Ite tse paring your anew Tis wi lp you to wrt a hare. ore [ees anwar tan yn rmarl ce the pores 5 hey occured t you (Brother antago hie plireng perad hay you fd you know es ‘Shout the questo han you fet tou you ean ser qucly srother Understanding the question “The est tage in pling yur answer soul be to reread the qusion oroupily mike re hat jou cesta each what you ae bene ‘Dhed SaentsFequanty answer ve gusto the hk tre amine ‘ugh to awe ase rather than the uesion acl preted on he pape! Ifyou donot wncestand what a question rears, oo noe be tempted to tote own al efor you en tink of 9n he ope and hope Dat ‘fr ecanrer lel formers ve prs hich ae evar tothe (ums The aie 3 waste of auable ta you mayrecewe > Some ction sem ae ce ob pry dt flow ‘era Beye gad tof aad Wlrasok Tre bet ch Sacintr set uo te see te import pore ihe ‘posi anch sow nf te earners Gokrg toy and to wdeine © ign tan Th whey you to ncertratow be earn’ epee Jeu ise te atthe ormson goon ne geson ‘Computational questions. wth omputtens qusrbon. should be cero the reurents how you ould fichre your answer, Hamer, you may in easel to rake uh nes or ogi the kay paris tel you die how Youare got acl the question and set ou your answer For exe ‘Fatale sheets equi headl your answer Bsance Shst st (te) tec ne the main headings af the Pale sheet. ‘Wed thouh the question by ine dealing wih the iforration in ‘wate way. Sometnes you wil need wo undertake mere complicated ‘Sede and you mur make se tht these workings ae eked ret {a your anor you hae ued the correct method but have eae he rang aie the aio wll ge ou mar Sry ou Unga cleutor, you must show how you achave your arewer you treat ane rb nd ts the wrong on, no ar an be ade I Your wots are wrong and you have to Star a, hem tough hd ten ink journew wring 0 your answer whan you ar chacing a computational anon belore the ed of the ‘amon ts posible that you ay fn that you rave mae 3 mat iniet yu donot have tne a ths Sage 6 rewort l the eeuttons Invi you mul ate what the emer nd ep wht yu wk ave done you had auicant tne Ifyou ve ta mae ary asamptons when anwar queton. mike sie {tatu ste these your ane. Iisweryirportant that you practise answering quesions so tht you Cevelop good naman technique for death cmputsional (gesvrs es ot sient to read yur nota rate You mst (2eScanter st how to spproac protien ner examination conton and ths ony comes wh practice! Essay questions any of queso you fae in the examin wil require wren ‘ewer, ations or both You shad oe dete our wo nk ‘Ge practing exp wring The examiner val not be eck rasery oF langage ose but you must be aie to Ink a the pants you mae 8 Nepean enoned way. Each ey ou ve a troduction. ahich you at what you thnk big asked or, fw you etd to srower the question and what background "oti yo wi, You wl ct Cec any rar Tr spy resting he uesion «you wil oly waste vale re _uain econ in which You present your arguments nd cover al be oan! poets ade Sway ameriseng to kop tothe pot {he questo, You wil rot gan ary extra marke nthe earnaion by ‘ting spear page a eration whch hewever prey is pean far no connection wth te questo 2 new praraph for ech new poet conclu, sarang your ecommendions aad the emir ofthe question to make sir you iow rece “hat you hae odo. For example, th gustin a or aroper your owe mast be rope yle, You may ind tthe equrerent hep you suture your answer for wage, the aesionreurs 3 ezusion ofthe ol ofthe Franca Reporarg Cour te Accounting Stands Boar anc the Urgent sues Tas Force, en your answer Must have dese heads ane desing with acho he ree bodes Make sre you use the question to help you structure your nsnor and hat our sone sities he requirements As you ea he queso ft S09 ‘hor bulet ports which can then be expanded nour amwer [Nesp your butet pots in the orerin hie you rt ores ‘em n your ander Ths help you to ai epettan anv answer ‘be quesion lea When you have put ths arene ropether, ‘Compare tiv the uazion whch het been ack you are athe that Jyourimlormatonereleant and sbsartl an nana the queston, you beg wring your ananor yu Rave 00 many pate ons te Tp ‘ete the whch ae moe reewat to eeang he Quen ou nk Stimore pois ence yuna began ring you cn a het to you" rug tes te apprapese paces rd Ben earporse thar YourStudying for Success Multiple choice questions if you re stg pagers | 2 inthe Foundation Stag, you lf hat these paper uae a secon comprising mile choice quesion (me). Dispel saver Sheets provided for answering the rcs rd scone ‘pe provded an bow to complete te. You ruse flow ete uctors iehly ad i'n he snawer seat ponch Presentation of answers to computational and essay ‘questions {you tend few ines pang your sree, you wil koow when you Ssarttowrte ect Row you mina to preset and op how mash Time yeu can spend.on tA web weseted ame nd gt wl het I werthrorenberrg that acourans are asses te uy of ‘hele porta recommendations mt a apo wrten report stint imprest your seis wo 8 Ba orften eoraneed answer wal not be psd by an ex. Te rs blow wil ets you To make Your apt tent ad recabe pose Fle an lotta te yur handing gb. The exer ibe {are hat you are wating aly ad ure resend at you (Eines be expected to wre ts caetly a au there woul However your srt sess and uncle the amines may oot bala wert you wits the mars to wien you ae entiad sry ecu else not read your rp © Quy ‘Joyts presen your awe sconce a posse Many cents sfc it none rer bok pe sarin cae they have pent ther ne orang ther snes and rot se ting den evening they can thnk famines pp awe fs ay not tga and a haf page of eal argent stich othe pont wl gan a rove mars thn page Orang, Secomened ate morges Ea te rg your oer bck nph Te eine antenng [Number each question ard each pat ofa queston cer © Spoang Ue wbstnal space (eal the sce ofa page) benwenn 30) (uoston tat you srtwer Thi al not on op he ere at You wi nd eel 5 yOu may wid at the endo he eameatin, {o'er orto your answer The retention of your ac wl te mgrove you space t propery, For expla do no enue 3 tulsce sus t of 3 page. © Pepepis Sarto nav raga ech abe fut yu mate aden a low betwen each paragraph This highs eath pon and hes you (2 pcre soar Surin apne eUndetang Uden major hed and points he answers 10 computational questions ana case ames in am papers Tales ard raph Wiha dang ables and dagen make sre that fees ae Ie “peat and an be eared you do nt ake cre eing op Yur aren ou ar hay o make maates when ang thet op ‘Sway e Reding nd bd ees on gph 8 Wings Falerence your worings 0 your ans, Examination checklist Good exainion ecru approprite 10 Ue syle of question aes sn mportant conor to exameton nce So mae Yo low ‘he ndee (0 net stant o wrteinmedately Spend ve minutes eadng the paper and cnciing which quests you can answer ba Bere you start to wate an srswerto ay question read the question carly Some stars see a kay word or pst ad we hey know on the tpi and very oft wien arnver tthe eeston they tank the exaine shoud hae set notte ne onthe quesion paper © Spend fv mutes peng your answer White down a framework cf the tops you needa nce, thon Uk abot te conten of your sean. The tsamner i loting fr guy, nok quay. Deseo ‘nak your pants cance a ert othe question + rasa what you 3 ig ssked odo, thnk about your anor, Desert the pts you wish o make oily, py te, co ck them up wifes and objective + Take account of he mars locate to ich pt ofthe quston. You an guge the importance of exch pat by tbe mars sicctes to Mike sre tht you donot spend mare ne sna queso fun the rnarks warare Rameribr eich mart que Bins urn the ‘canton therfore you edd not send more thin 9 menos ‘Sowonng a5 mark cuaton or 36 miners awering 29 mare Gueston: + Do atempt at pars fhe quesion i yu lave pas ou, you wl be ring vable mars - even one oro mat pt aka De ‘erence betwean a pas anda Look out for unespected heb in the austin. The questonsan Sernctnes be conse stat el pa) hey you ower pat ©) Cacses oon ito appy the theory they hae eared to practical [problems You mus al 9 do tino pics fin your len {dere on any work wxparircs you may have Ae fa you ae thle. ink about the edvques you have kared and hve expaence ‘fad tpply ther ote creurstances pen nthe Queton wal eb jou the examination = Show your rough wortng cleat. You rust do thi expec ifyou se usnga ceutor Your werkngs mig hp you to pon mats even f your fal awer Swng Bey sow Th you sed Ie eget Poor handwriting while nt penaed can make & fel forthe rata to gre you flere fresher eed wha ou hae © Doct use jargon you do tw not be der to the exit you uncerstae what you wevwrtiny abot, Perea oaysise ah Era + Present your ansers ace load ety maar Do ot writ ages of continuous pt = dice your wes to pargarhs Sarg anew para for exh new pot you mt to ake, The vse of heings and wiAeaigs Cn ako 9 clay your aes Tae yout lene fine mines a the end of the earn 13 ‘ack tat you Rave completed the nce deta oad ‘rough your rowers to err that ey make sensInternational Stream Syllabuses sei ic For Papers |, de Lo pea The Association of ~ Chartered Cerlified AccountantsFoundation Stage MODULE A - PAPER | (INTERNATIONAL STREAM) ACCOUNTING FRAMEWORK ‘Aim of Paper | To enip students wih the base undersancing ofthe princes a concep of scounting andthe ay fo ap ther the preparation of franca and rtd sormation feet sera and ester obigatir, (nm competion fs paper sshd be st. Sine he fle and priv offancal scouring and raporing, ‘cord, tance and summa scouring te Frepare fread statements fr on ncorporaed and incrpoated enterprises ‘cu the accoueting resent of longterm assets, carent sets, Nites, good esearch ard dewiogmert,cortngenoes and her the balnce set date eves (oes arn AS) blerpret and oe franca aera “Somonstate the lk spaced at Ue Foundston Stage. SYLLABUS 1 Framework for the prepartion and pretension of Banca Nature prices and scope of scouting Nature, pincples and objects of franc! andrelted ents ist an ther norton cod ‘hw aumpbore uncer rane Sateen ‘he quale chris of real satoments, “he Samer ofan! steer Gita forthe recopten of Be sean of franc Mosteent of te omens of fans {ne contapt of capt ou apt antenance |The rar vole an sigtcance of arouring tears nd 1 Pines fhe concep Feenore debt. 1 pecan andes vers accountng ce tm The re Car pesertanon of arc ements in acco win Generly Accepts Roun Prices (Gan 0 She rctncigspation and mpaione of scouting Inwrmaional accounting repstory system 4 The nie of the accounting profesion and the role of The abjecwes of he Iterations Accounting Standards Sorvnitee (ASO), «The litany of he IASC wth the professional acourtancy otic intr goverenentl Sader and mona anda a bodies 4 The proces of developing Itematonl Accounting Stands (uss, The sope and appexton of IAS, The ver of Ate by compas, IOSCO, and goverment ‘he aborts srl f the iorationa Federauon of Aesouatart (FAC) Recording, handing and summarising accounting data 2 Deakie envy boakcopng and ecourtg. stems to nde florition technology appicstons The canafeaon of expenditure between capital and revert © Accounting exmert of () dics of scowtng polis (a nce AS (Reve ©, cument assets fo mee AS (Reed) Sch and depos © Souris rceable and prpsyment eli bad fo da ets — ryt cc S 2 (i) ogre tae nla (ace AS 16) = siren ot BS 16 Fre cng pan resech and con fi te 8S (0) Uisbitties mr " ~ = arent bibs (owe S | = Grprom tbs ecg ponent mn of fac ses fo cc AS 1 ei od Pos bance sheet events ad contingent (to cute IS 19) Confirming and coretng mecnises 9 coeel coe (i) suspense scours and corectons of eran Preparing facil statements for 2 Unicorporated entarerees (9 epg so Fm ee ort and (i) partnership securing 0 ince amin, change in rot shag rat, reromertdesalston and pos keene eens incorporated ergs bane sheets and incor ‘Extemarts for aa nd exead prposes ech presentation n accor wath ST Feed. Incrpretion of fran statements reparation of esh Row sates in accord with US 7 1 Comrasing the concep of fina Now and exh fo © reparion of signee seeing roe for Tamed 4 Abprasing and commuricaing the potion and prospects of ‘planes based on gran and prepared sateen a ri. 1 Appraing the valty of walle sara for user purposesMODULE C - PAPER 6 (INTERNATIONAL STREAM) AUDIT FRAMEWORK ‘Aim of paper 6 To provi sues wth abasic undestndng ofthe nature and objectives fan aust and gaara ausingpracice. (On completion ofthis paper suds ul be abet: lan he te, pend ope on i ‘Ses Soph wah eae od agin nan tof ‘Sew exons Corr be onc ati fin at The Farsewor of lterational Sundar on aching The autos responsibly to conte laws and repdationsin an ic of areal ere The rele of goverment eon to ating Siperiion snd wooing of ators “he rian between Iceman Sade and Naor Standards on austing deg the re of FAC. 2 The ces of pares reson to ut inca ie regsiony 2a enfrcentauonty. merageant tara suit sn at Fundamenal principles and concpes Independence, bjetvty ad inert. Confer [Rui endene a docarenttion Die cre si rc cmp Bs erty and cere Egresion of ay at opinion [Abd reparing 3 ommuncation med ‘Audit pong ind suber The ramemork of ang 4 The appeatin of fndamental acting rings and once The appatin of raeratoral Standard on Aung (rehcng eronal Aust Price Sera) Certificate Stage © The bil codes for profesional sutors The nteratna perscecive ofthe legal lablity of aaStor and tar prostonal aipone 44 Treaster and managements repenably fr the detection 2 rapring of aud sr an egal oe ‘© The the conaderstong reiting 1 the engigrent ard ‘ontrance of audit chert Witharawl rom profesional ergegements an factors lcting sua decrone 1 Prepwig ssn and evn engagement eters, ‘Aus eaaton and pinning {blag the cbectves scope and rica apace of St. Deli the aust pin to meet thoce starve © Thesdefesion of ces of aut endence a the reatorhp of aude dene to acl aut obec. Esubishing materaiy eva steel sampling od sarong sc, 1 Deter the reat of sat ean the cotderaton of inherent na contol hi and Stet rk ‘Analg the carta of rant and rated formation by ‘ubsartve anal (oeudng aac proces). 1 Desiring. docuertng and eration ft act pi, Fy Evauaing he manager lorraine [idence election and aahse 4. Collcing evidence sing 2 any of sures ard methods 1 Select at procedures appropiate tate boone entire sopyng ameng tines {Ending he eaten cle = Rocognarg mtu! co penton sims and afereces inthe ‘workaf the nema and ox ast 1 Recoprsng te needs and teins ofthe us of expert Performance ofan se 4 Determining the ital conta amt and documenting the acm Bening the aude programme, Erauatng ters cone Perfrrng ist of cntol on he stem. Eviting the rests of stand he re-eahaon of inherent epg brane aa atte sang and be Berni ar rang the ter etch of tts ‘Atenglmesfing tet the pt of est ets 1 Comparng et eau wth idence fo other tet etic aut tects. st evauaton and matey oes |) Responding to potent! wesinate nthe stom and ares of ‘oncem evden by ssa et 1 Uthirg Computer Aste Aust Tecniques (CATS) and tering Compute lfomtion Syn (C5) cols | Performing susan procedures a rton to blac eet {ep and aateg te suiceney,rdeance trashy of codec and he anendnart of emt pan 1m rating he ult ef the aut Reporting framework 4 Ehatng the sficeny, leaned reliably of aut >. Revmwng sizequent evens, gong concem satus mnagersant ‘represents and he tu aa lames far presertaton (o> ‘ternave reporting equreme) franca stots, © denafrg an recansmenting appropate acon on weakness found ug ro oe 4 Formulating a aut eprion Ropar to management 4 Senarig formal aust ports wih or without maced opinions £ tering the penta eects of aus report modesto Easting 2d eetrmeg be crunsances nich races 16 modi ast epats,Professional Stage MODULE E - PAPER 10 (INTERNATIONAL STREAM) ACCOUNTING AND AUDIT PRACTICE ‘Aim of paper 10 To eau sutenshave developed 3 thorough kone ard ndersareg of accouring nd austng popes nd cence and can Sea pps einige sors they pay mee at ‘On complton of this paper students hou be bet * propre francal sataments in a form apprepite for wat by ances terete partes unncerpoted ates branches, jot ventures Single and greup compas + spraeteoretea and regain accounting fameverks inca ‘pooled temons Accounting Standard rd space’ ntaton Bposse Dans + tye ard terre franc and rtd itormaten an proce ‘pont to meet te ease a ral and eee ware Gens snd plement shonced ning practice wed procedures ‘denensrte the ls expected athe Profesor Sage ‘SYLLABUS |. Theoredcl and guar acount frameworks | Theintarrtation and pplation ofthe ellowng tears nd pnts (0) eons of accounting in resbon tothe recopion and ~ alton of sets ad tables, (pvc of corgi cures 8) Seong converter: (i) te mcogrion of vans () De reauton of tet ar abies 1 The ajeces of fancal sataments (9) untae charters of ut information, (nuns or precise purposes «_Theitepretaion and apps of peed iterations Accouting Stare a iteration Expense Dake 4 The sepredaton ofthe oe fal and eagustoy ramewors of courting, TASC = oe. ce process, the rob a the rere wth diner hr aston bodes ncug SCO. 2 Prparing Sian! eatemenes 2 The prepartion and presentation of feancal zatemens for brs eters fel: ote spheaton of peated intemstions Accouning Stands ‘ed teritons Esponre Dats Income Statement © src seste = Gio sates = De cameron of wy enncorported typed marys eg patna to med ay cory, bnrch accountng, The concepts of pre ncororaton profit, danbutte pros and purchase fawn hares «Croup of compan (9) expisnng the ASC requirements reltng othe repistion lor psteaton of caressed courts ) seGning oe lowe orto aos = accu Srl our aS ube) (eating the toning shematie group accountng retose eat scouring roportinal conection = prciae met (acqution coun: = Urtegs oF eres _Araising and sprain Sarl and elated information 4 leptin and anaysing fact satenarts to assess business Perormance ung ner ima ner errr math bb Astesing nfomaton wesknestet nthe inal satorents Communicating turers Producing repos 2 specie a meet the na of eral and mal ser, supported by soproprate scours and nara Statements which moudenferation on and were necessary, pistons of (0) he ret of apertins andthe tae of es @)_projeaed rate (i) scouring plows and pets wed (h)main assumptions on which he rear are bse (0) "pica cepartres Sor teat! Accounting Sandan Sunptans and pote (yay oer mater ansersions ‘Advanced aude practices and procedures 4 Controling te aust icing canced pacts fat poeig ‘st propane design and tering sate sping srt Sapleg methods eration af aust rand ta es 1 Orznting snd paving carlo at shat, wong group ats jm aud wing the werk of athe autor and expert \fisaton of Compr Aes Aus Teccues (CAAT, ‘pec purpose aut engagements and reed se «© Rewwng franl statements fr compliance wth AS and the sspletion of te Framer forthe epson ano [resort of fanclatrare Btn ote etal seat nie gig concer status ‘ted party imohemers. pending lap acon, Fudan ero, ‘orsératon of ron compan a repaint the act of ceo eters, 1 Reiewng the autor responsibilty fr cpering brces and Comparer on til srg 1 Rewewing ater nfomatenndidedn Sunes coming, 1 Panag the aust cone clude comping and reviewing lnformiton on shots Dough yoo Managing the aut restondp ohn negotiating the provision of ees ae dscusion of sdminvatn andreas of se ‘The au ramewore 1 Monitoring and easing mportint developments (ding concepts and princes (0) tamatoral Standard on Ang and tematonl ‘Aung Price Sxerarts i) suing trode ad techies (1 ‘eter case aw and auc eplton 1b Menton te impatofifrmation stems development on the aut process nde the mpl computers othe ‘cing process montorng bem pace prem Seip operation and the marageart of onan atone cevnopment. eu the resource pleats OT sponProfessional Stage MODULE F - PAPER 13 (INTERNATIONAL STREAM) FINANCIAL REPORTING ENVIRONMENT. ‘Aim of paper 13 To ensure dat stones can exes judgement ae texhngue in ccouring and sui relted matters encour by protesting ecourtarts and can eluate abd reat caret derlopmants oF new secourng races, (On completion of the paper ters sould be able to: ‘appraise erica the ole of ietematonal egdatry frameworks ans ha sty to ware wha te profiel and mv) framework ofan account profess + interpret appl and apprane cea speced ASa and pected Expowre Dros + dizum the aut impairs of the eterpranton and appleation of 1 raan and appae ancl an rots formation: + prepare vars or avarey of user 1 Stout and spraze franc rcrpanetio scheme ar en + epithe pnp aspects of cmpiny diols ad wining ps + touit er buseess combats (cisions, Spore and unin of west) + enutecuront aves ring to ating sd the epultion of uss SSononsvate te Ss expected the Presson Sage SYLLABUS 1. The accountant a a profession 2 beerpetaton sn speatin of spect IAS and Cheesy appraseg evhatngacposnd changes nd promating hanes (3 eating oer an ree (i) lburnatena Accounting Stunde and the roe of ASC, (00. Breonre rate and ether ASE pleats © Moston na eating (@) erator sues cae ue (ees ees 2 roparing franca sazement and reports 4 Prepantion of fanci sttements and ports under condtons fstab ar argues > Groups of compares (9 expning the IASC raqurements tng t the preparston| of consalited scours or youps and the ast nerot (i) Senineng forte Slowing argon seuone oN ore abr encerakng = ed and vera ous. The preparation of repos fr avery of sa ncn () tarde cling to potent uestment nthe rteprae (0) lender to asset in doar atti to company oan stiptions (@ crpoees (i) sung the vation of share in unkted companies: (0) leasing ad apraing the pact on ian atest Sf Seong metros of ee mesure 3. Accounting for reconstructions unin of nares and business ‘ombinations 2 Accounting for changes n organisa trates: (@)snge compares the pencils of rand eorgaistone (ong charges of parent company etre. 1 Enplaing te mjor features of reaganatons ung of torent ad ukaoves, ther ppl aspects and a “ansequenes nein to (0 cared of usinescembrations sd the pubic ere (i) repltion of akeover, (i) managemen responsi in takeover ston: (0) monty nhs (Brann he mij features and gnc ofdssokaen or vind ip of an ncorporated erterpnee Analysing an aporasingfeancl and related information The ana and appraisal of inpleaton of frac ae reited formation fracturing purposes dlr the ators arabic proceaues ince » agen tye Sharpness » Sete earn nena eer Seecataranter rte Shanieores eens « Eoin Geealnraeaceret, mipmamaeueweceees SE ten can Cerrone Egiecait eke enter majageeee Oa ce 8 ae ia {Bove npn ason tenn ¢ Eoerermscetecgreee so ee 1 Ret cee aeaern ee peel PR cmain peptone hs et peer ere o Secale ts eae sine Pipers an sy ras (9 EET oe crane pees as @ erwin mora o eames, 4 The eaten of crrent sues and controversies reiting to ieeratonsl audting es 1» Themontonng and alsin of giant iteration issue ecg nase «© Montorng deveiopments in aud theories and their ‘enpestons or the ug profane,Contacts ACCA'S Education Department is responsible for liaising with Examiners to set papers and syllabus content. If you have enquiries relating to the ACCA syllabus, question and answer papers, the appointment of Examiners, teaching guides or study materials you should contact this Department as follows: General enquiries: +44 20 (7)396 5891 Email: education@acca.org.uk Paper specific enquiries: Papers I, 6, 10, 13 (UK and international) Tel: +44 20 (7)396 5933 Papers 7.11 Tel: +44 20 (7)396 5873 Papers 3, 8, 9, 14 Tel: +44 20 (7)396 5991 Papers 2, 4,5, 12 Tel: +44 20 (7)396 5892 ACCA Web Site Please note, ACCA has a Web site located at http:/www.acca.org.uk/students On these pages you will fnd much useful information to assist you with your studies, including study areas by paper.The Association of Chartered Certified Accountants 29 Lincoln's nn Fields, London WC2A 3EE