Accountant in Business September 2017 to August 2018

1 Accountant in Business structured and how the main capabilities or sections of the syllabus are linked. The rationale also (FAB/F1) explains in further detail what the examination intends to assess and how. September 2017 . Detailed syllabus to August 2018 . This shows the breakdown of the main capabilities (sections) of the syllabus into subject areas. This is This syllabus and study guide are designed to help the blueprint for the detailed study guide. with teaching and learning and is intended to provide detailed information on what could be Approach to examining the syllabus assessed in any examination session.

2 This section briefly explains the structure of the THE STRUCTURE OF THE SYLLABUS AND examination and how it is assessed. STUDY GUIDE. Study Guide Relational diagram with other papers This is the main document that students and This diagram shows direct and indirect links learning and content providers should use as the between this examination and other examinations basis of their studies, instruction and materials which precede or follow it. Some examinations are respectively. directly underpinned by others. These links are Examinations will be based on the detail of the shown as solid line arrows. The indirect links are study guide which comprehensively identifies what shown as dotted line arrows.

3 The relational diagram could be assessed within any examination session. therefore indicates where learners are expected to The study guide is a precise reflection and have underpinning knowledge and where it would breakdown of the syllabus. It is divided into sections be useful to review previous learning before based on the main capabilities identified in the undertaking study. syllabus. These sections are divided into subject areas which relate to the sub-capabilities included Overall aim of the syllabus in the detailed syllabus. Subject areas are broken down into sub-headings which describe the detailed This explains briefly the overall objective of the outcomes that could be assessed in examinations.

4 Examination and indicates in the broadest sense the These outcomes indicate what exams may require capabilities to be developed within the examination. students to demonstrate, and the broad intellectual level at which these may need to be demonstrated (*see intellectual levels below). Main capabilities Learning Materials This syllabus's aim is broken down into several main capabilities which divide the syllabus and ACCA's Approved Content Programme is the study guide into discrete sections. programme through which ACCA approves learning materials from high quality content providers designed to support study towards ACCA's Relational diagram of main capabilities qualifications.

5 This diagram illustrates the flows and links between ACCA has three Approved Content Providers, Becker the main capabilities (sections) of the syllabus and Professional Education, should be used as an aid to planning teaching and BPP Learning Media and Kaplan Publishing. learning in a structured way. For information about ACCA's Approved Content Providers, please go to Syllabus rationale ACCA's Content Provider Directory. This is a narrative explaining how the syllabus is ACCA's Content Provider Directory also lists 1. ACCA 2017 - 2018 All rights reserved. materials by other publishers, these materials have GUIDE TO EXAM STRUCTURE.

6 Not been quality assured by ACCA but may be helpful if used in conjunction with approved learning The structure of examinations varies within and materials or for variant exams where no approved between modules and levels. content is available. You will also find details of Additional Reading suggested by the examining The Foundations examinations contain 100%. teams and this may be a useful supplement to compulsory questions to encourage candidates to approved learning materials. study across the breadth of each syllabus. All Foundations examinations are assessed by two- ACCA's Content Provider Directory can be found hour paper based and computer based here examinations.

7 H qual-student-journey/study-revision/lear ning- The pass mark for all Foundations Level examination papers is 50%. Relevant articles are also published in Student GUIDE TO EXAMINATION ASSESSMENT. Accountant and available on the ACCA website. ACCA reserves the right to examine anything contained within any study guide within any LEVEL OF ASSESSMENTS INTELLECTUAL examination session. This includes knowledge, DEMAND techniques, principles, theories, and concepts as specified. ACCA qualifications are designed to progressively broaden and deepen the knowledge and skills For specified financial accounting, audit and tax demonstrated by the student at a range of levels papers, except where indicated otherwise, ACCA.

8 Through each qualification. will publish examinable documents once a year to indicate exactly what regulations and legislation Throughout, the study guides assess both could potentially be assessed within identified knowledge and skills. Therefore a clear distinction is examination sessions. drawn, within each subject area, between assessing knowledge and skills and in assessing their For this examination regulation issued or legislation application within an accounting or Business passed on or before 31st August annually, will be context. The assessment of knowledge is denoted by assessed from September 1st of the following year to a superscriptK and the assessment of skills is August 31st of the year after.

9 Please refer to the denoted by the superscriptS. examinable documents for the paper (where relevant) for further information. VALUE OF ASSESSMENTS GUIDED LEARNING. HOURS AND EDUCATION RECOGNITION. Regulation issued or legislation passed in accordance with the above dates may be As a member of the International Federation of examinable even if the effective date is in the future. Accountants, ACCA seeks to enhance the education The term issued or passed relates to when recognition of its qualification on both national and regulation or legislation has been formally approved. international education frameworks, and with educational authorities and partners globally.

10 In The term effective relates to when regulation or doing so, ACCA aims to ensure that its qualifications legislation must be applied to entity transactions are recognized and valued by governments, and Business practices. regulatory authorities and employers across all sectors. To this end, ACCA qualifications are The study guide offers more detailed guidance on currently recognized on the education frameworks in the depth and level at which the examinable several countries. Please refer to your national documents will be examined. The study guide education framework regulator for further should therefore be read in conjunction with the information about recognition.