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ACCA - Tutorials Collection Professional Level (2012)

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ACCA - Tutorials Collection Professional Level (2012)
ACCA - Tutorials Collection Professional Level 2012
English | Ebook + Audio + Video Tutorials | PDF, FLV, MP3 | 25.53 GB
Genre: eLearning


The Association of Chartered Certified Accountants (ACCA) is one of the worlds leading professional accountancy organisations with nearly 450,000 members and student members in more than 170 countries. ACCA members work in public practice, industry, commerce and the private sector. The globally recognised ACCA qualification is an established route to professional status - allowing successful students to use the `ACCA' letters after their name.

The ACCA qualification is the fastest growing accountancy qualification in the world and in the UK is one of the recognised accountancy qualifications for Companies Act purposes.

Within the ACCA there is a strong focus on professional values, ethics and governance skills which are essential as the accountancy profession moves towards strengthened codes of conduct, regulation and legislation with an increasing focus on professionalism and ethics in accounting.

P1 Governance, Risk & Ethics
This module aims to enable students to apply relevant knowledge, skills, and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance, and the management of risk within an organisation - in the context of an overall ethical framework.

P2 Corporate Reporting
This module aims to enable students to apply knowledge, skills, and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

P3 Business Analysis
This module aims to enable students to apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through business process and structural change, coordinating knowledge systems and information technology, and by managing quality processes, projects, and people.

Other core modules include
Practical Experience Requirement (PER)
Becoming an ACCA-qualified accountant does not just involve passing your exams and the professional ethics module, you also need to complete our Practical Experience Requirement (PER). You can gain your practical experience before, during or after you complete the exams. PER provides a structure for you to follow by setting you a range of performance objectives. The performance objectives ensure you gain the experience to demonstrate that you have the abilities required to become a member.

Professional Ethics

Values, ethics and governance are essential skills for finance professionals.
Not only will we train you to be a good accountant, but also an accountant that's good. As part of your ethical development, students are required to complete the Professional Ethics module, developed by ACCA. This will give you exposure to a range of ethical perspectives and includes several self-tests which require you to reflect on your own ethical behaviour and values. You then apply what you have learned in a case study where you experience an audit situation from two points of view - that of the auditor and the corporate financial accountant.

You are given access to the Professional Ethics module as soon as you become eligible to take Paper P1, Governance, Risk and Ethics. It is recommended that you take the Professional Ethics module at the same time as, or before, the Governance, Risk and Ethics paper.

You can choose 2 of the following option modules

P4 Advanced Financial Management
To apply relevant knowledge, skills, and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation.

P5 Advanced Performance Management
To apply relevant knowledge, skills, and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.

P6 Advanced Taxation
To apply relevant knowledge, skills, and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations.

P7 Advanced Audit and Assurance
To apply relevant knowledge, skills, and exercise professional judgement in analysing, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.

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