一,Knowledge modules Description
知识模块
1,公司和财务Business and Finance
Business and Finance Learn about business objectives and functions, business structures, the role of finance and accounting, the role of the accountancy profession, governance and ethics and the impact of the external environment.
2,管理**Management Information
Management Information Cover costing and pricing, budgeting and forecasting, performance management and management decision-making
3,会计Accounting
Accounting Learn to prepare financial statements, maintain financial records and how to make adjustments to accounting records and financial statements.
4,法律Law
Law Become familiar with the impact of civil law on business and professional services, company and insolvency law, the impact of criminal law on business and professional services and the overall impact of law in the professional context.
5,担保Assurance
Assurance Familiarise yourself with the concept, process and need for assurance, internal controls, how to gather evidence on an assurance engagement and professional ethics.
6,税收原理Principles of Taxation
Principles of Taxation The key to accountancy; learn the objectives and types of tax including income tax and other local taxes, capital gains tax and corporation tax on chargeable gains, corporation tax and value-added tax (VAT), as well as ethics and administration.
二,Application modules Description
应用模块
1,公司战略Business Strategy
Business Strategy With your knowledge module toolkit, consider strategic analysis, the strategic choices open to organisations and how to implement strategy.
2,财务管理Financial Management
Financial Management Learn about financing options, managing financial risk, investment and financing decisions.
3,财务会计Financial Accounting
Financial Accounting Building on the earlier accounting module, learn accounting and reporting concepts, and how to prepare single company financial statements and consolidated financial statements.
4,财务报告Financial Reporting
Financial Reporting The key to effective financial management, look at current issues in the reporting framework, the formulation of accounting and reporting policies, how to prepare and present extracts from financial statements, and how to analyse and interpret financial information.
5,审计与认证Audit and Assurance
Audit and Assurance Consider legal, ethical and current issues, how to accept and manage engagements, plan assurance engagements and how to conclude and report on assurance engagements.
6,税收Taxation
Taxation Developing your knowledge from the earlier tax module, become familiar with the application of the principles of tax to businesses, including companies, partnerships and sole traders, and the application of the principles of tax to individuals.
三,Advanced Stage modules
高级阶段
Technical paper Description
1,公司报告Business Reporting
Technical integration - Business Reporting Financial and corporate reporting and accounting, audit and assurance, taxation, law and ethics. Apply technical knowledge and professional judgement to business scenarios to determine compliance solutions and a consideration of the alternatives.
2,公司变更Business Change
Technical integration - Business Change Demonstrate your understanding, planning skills and ability to give advice. Analyse and interpret internal and external financial and non-financial information covering taxation and law, business strategy, financial management, performance management and costing, financial and corporate reporting and accounting, audit and assurance and your grasp of ethics.
3,案例Case Study
Case Study Description
Case Study Test your professional skills in the context of a specific business issue. Be challenged on multiple areas of the syllabus. The examination combines information given to candidates beforehand and impact information given on the day.
The Technical papers last 3.5 hours each. The Case Study lasts 4 hours.
知识模块
1,公司和财务Business and Finance
Business and Finance Learn about business objectives and functions, business structures, the role of finance and accounting, the role of the accountancy profession, governance and ethics and the impact of the external environment.
2,管理**Management Information
Management Information Cover costing and pricing, budgeting and forecasting, performance management and management decision-making
3,会计Accounting
Accounting Learn to prepare financial statements, maintain financial records and how to make adjustments to accounting records and financial statements.
4,法律Law
Law Become familiar with the impact of civil law on business and professional services, company and insolvency law, the impact of criminal law on business and professional services and the overall impact of law in the professional context.
5,担保Assurance
Assurance Familiarise yourself with the concept, process and need for assurance, internal controls, how to gather evidence on an assurance engagement and professional ethics.
6,税收原理Principles of Taxation
Principles of Taxation The key to accountancy; learn the objectives and types of tax including income tax and other local taxes, capital gains tax and corporation tax on chargeable gains, corporation tax and value-added tax (VAT), as well as ethics and administration.
二,Application modules Description
应用模块
1,公司战略Business Strategy
Business Strategy With your knowledge module toolkit, consider strategic analysis, the strategic choices open to organisations and how to implement strategy.
2,财务管理Financial Management
Financial Management Learn about financing options, managing financial risk, investment and financing decisions.
3,财务会计Financial Accounting
Financial Accounting Building on the earlier accounting module, learn accounting and reporting concepts, and how to prepare single company financial statements and consolidated financial statements.
4,财务报告Financial Reporting
Financial Reporting The key to effective financial management, look at current issues in the reporting framework, the formulation of accounting and reporting policies, how to prepare and present extracts from financial statements, and how to analyse and interpret financial information.
5,审计与认证Audit and Assurance
Audit and Assurance Consider legal, ethical and current issues, how to accept and manage engagements, plan assurance engagements and how to conclude and report on assurance engagements.
6,税收Taxation
Taxation Developing your knowledge from the earlier tax module, become familiar with the application of the principles of tax to businesses, including companies, partnerships and sole traders, and the application of the principles of tax to individuals.
三,Advanced Stage modules
高级阶段
Technical paper Description
1,公司报告Business Reporting
Technical integration - Business Reporting Financial and corporate reporting and accounting, audit and assurance, taxation, law and ethics. Apply technical knowledge and professional judgement to business scenarios to determine compliance solutions and a consideration of the alternatives.
2,公司变更Business Change
Technical integration - Business Change Demonstrate your understanding, planning skills and ability to give advice. Analyse and interpret internal and external financial and non-financial information covering taxation and law, business strategy, financial management, performance management and costing, financial and corporate reporting and accounting, audit and assurance and your grasp of ethics.
3,案例Case Study
Case Study Description
Case Study Test your professional skills in the context of a specific business issue. Be challenged on multiple areas of the syllabus. The examination combines information given to candidates beforehand and impact information given on the day.
The Technical papers last 3.5 hours each. The Case Study lasts 4 hours.