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ACCA
- Tutorials Collection Professional Level 2012
English |
Ebook + Audio + Video Tutorials | PDF, FLV, MP3 | 25.53 GB
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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