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Financial Accounting introduces the candidate to the fundamentals of financial accounting, explaining its context and purpose with reference to qualitative characteristics of useful financial information and to the fundamental bases of accounting.



Financial Accounting introduces the candidate to the fundamentals of financial accounting, explaining its context and purpose with reference to qualitative characteristics of useful financial information and to the fundamental bases of accounting.


The Audit & Assurance module develops knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.

To introduce the student to the knowledge of basic cost information required for management accounting. To develop the knowledge and ability to recognise, collect and record basic cost and revenue information for planning and control including the use of spreadsheets in management accounting.




The Advanced Audit & Assurance module is used to analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.


This syllabus gives as an introduction to business structure and purpose, and to accountancy as a central business function.

The syllabus commences with an examination of the structure and governance of businesses, briefly introducing ethics. It then looks at business in the context of its environment, including economic, legal, and regulatory influences on such aspects as governance, employment, health and safety, data protection and security.

The aim of the Strategic Business Leader module is to demonstrate organisational leadership and senior consultancy or advisory capabilities and relevant professional skills, through the context of an integrated case study.