ACCA Examinations Learninghub Global Institute
Price: SGD 2,412

    Course details

    The ACCA Qualification develops accounting knowledge and skills as well as professional values. This means students can build a successful career as a finance professional in any sector.

    In order to qualify as an ACCA member, any individual registering on the ACCA qualification is required to complete:

    • 14 exams (9 of which are eligible for exemption)
    • Relevant practical experience with a minimum of 3 years
    • An online Professional Ethics module

    Entry Requirements

    • Minimum age: 18 years old
    • Minimum entry requirements: Two (2) A Levels and Three (3) GCSEs or their equivalent. These need to be in five (5) separate subjects including English and Maths.
    • Graduate-Entry Route: Relevant Degree holders from ACCA-accredited institutions may be exempted from selected exams. Degrees with some relevance may also qualify for exemptions.
    • Certified Accounting Technician (CAT) Qualification: CAT holders can transfer to the ACCA Qualification and claim exemption from the first three (3) papers in the Knowledge module
    • Foundations in Accountancy Route: students can study for the ACCA Qualification after the completion of the Diploma in Accounting and Business, but they may prefer that they complete the Introductory and Intermediate Certificates in Financial Management and Accounting first.

    The Fundamentals Level is sub-divided into 2 modules: Knowledge and Skills, consisting of 9 papers in total. All students have to pass the 3 papers in the Essentials module. The Options module contains 4 papers, but students only need to complete 2.

    • Accountant in Business (Fundamental 1): This module acts as an introduction to business structure and purpose, and to accountancy as a central business function. Topics covered are:
      • The business organisation, its stakeholders and the external environment
      • Business organisation structure, functions and governance
      • Accounting and reporting systems, controls and compliance
      • Leading and managing individuals and teams
      • Personal effectiveness and communication in business
      • Professional ethics in accounting and business
    • Management Accounting (Fundamental 2): This module introduces students to costing principles and techniques, and elements of management accounting which are used to make and support decision-making. It covers the nature and purpose of cost accounting, distinguishing it from financial accounting. Topics covered are:
      • The nature, source and purpose of management information
      • Cost accounting techniques
      • Standard costing
      • Performance Measurement
    • Financial Accounting (Fundamental 3): The candidate will be introduced to the fundamentals of financial accounting, and the context and purpose, including the different bases of accounting. Topics Covered are:
      • The context and purpose of financial reporting
      • The qualitative characteristics of financial information
      • The use of double-entry and accounting systems
      • Recording transactions and events
      • Preparing a trial balance
      • Preparing basic financial statements
      • Preparing simple consolidated financial statements
      • Interpretation of financial statements
    • Corporate and Business Law (Fundamental 4): This module introduces candidates to the legal system of Singapore, such as court system and sources of law, including contracts and tort. Topics covered are:
      • Essential elements of the legal system
      • Law of obligations
      • Formation and Constitution of Business Organisations
      • Capital and financing of companies
      • Management, administration and regulation of companies.
      • Majority control and minority protection
      • Corporate governance and ethics
    • Performance Management (Fundamental 5): This module hopes to provide students with a broad background and perspective in management accounting technique in relation to decision-making. Topics covered are:
      • Specialist cost and management accounting techniques
      • Decision-making techniques
      • Budgeting
      • Standard costing and variances analysis
      • Performance measurement and control
    • Taxation (Fundamental 6): This module introduces candidates to the subject on taxation and provides the core knowledge of the underlying principles and major technical areas of taxation, in relation to individuals and organisations. Topics covered are:
      • The Singapore tax system
      • Individual tax liabilities
      • Corporate income tax liabilities
      • Goods and Services Tax
      • Tax obligations and penalties
    • Financial Reporting (Fundamental 7): This module introduces candidates with the conceptual framework and regulatory framework of accounting, with focus on the analysis and interpretation of information from financial reports. Topics covered are:
      • Conceptual framework for financial reporting
      • Regulatory framework for financial reporting
      • Financial statements
      • Consolidated Financial Statements
      • Interpretation of Financial Statements
    • Audit and Assurance (Fundamental 8): This module introduces the candidates with the nature, purpose and scope of assurance engagements, including the statutory audit, its regulatory environment and professional ethics. Topics covered are:
      • Audit framework and regulation
      • Internal audits
      • Planning and risk assessment
      • Internal control
      • Audit evidence
      • Review and Reporting
    • Financial Management (Fundamental 9): This course introduces the students with the role and purpose of the of the financial management function of a business, especially in the areas of investing, financing and dividend policy. Topics covered are:
      • Financial management function
      • Financial management environment
      • Working capital management
      • Investment appraisal
      • Business Finance
      • Cost of capital
      • Business valuations
      • Risk management
    • Governance, Risk and Ethics (Professional 1): This module examines the whole area of governance within organisation in the context of agency relationship. It focuses on the respective roles and responsibilities of directors, officers and other stakeholders. Topics to be covered are:
      • Governance and responsibility
      • Internal control and review
      • Identifying and assessing risk
      • Controlling risk
      • Professional values and ethics
    • Corporate Reporting (Professional 2): This module examines the financial reporting framework and its requirements within which the accountant operates, based on generally accepted accounting practices. Topic covered are:
      • Professional duty of an Accountant
      • Financial Reporting Framework
      • Reporting financial performance
      • Consolidate financial statements
      • Specialized entities and their transactions
      • Implications on changes in accounting regulation and financial reporting
      • Appraisal of financial performance and position of entities
    • Business Analysis (Professional 3): This module is primarily split into two core areas, that is, the external (customers, competitors, laws and regulations) and internal (growth, process design, competence of employees) forces. Topics covered are:
      • Strategic position
      • Strategic choices
      • Strategic actions
      • Business process change
      • Information technology
      • Project management
      • Financial analysis
      • Strategy and People
    • Advanced Financial Management (Professional 4): The module introduces candidates to the role and responsibility of a senior executive in meeting diverse and competing needs of various stakeholders. Topics covered are:
      • Role and responsibility towards stakeholders
      • Economic environment for multinationals
      • Mergers and acquisitions
      • Corporate reconstruction and re-organsiation
      • Treasury and risk management techniques
      • Emerging issues in finance and financial management
    • Advanced Performance Management (Professional 5): This module introduces candidates to the strategic role of management accounting as a discipline for planning and controlling performance, taking into account the impact of the external environment on strategic management issues. Topics covered are:
      • Strategic Planning and Control
      • Impact of External Factors on organisations
      • Performance management systems and design
      • Strategic performance management
      • Performance evaluation and corporate failure
      • Current developments and emerging issues in performance management
    • Advanced Taxation (Professional 6): The module builds on the basic knowledge of core taxes and tax incentives and stamp duties. Topics covered are:
      • Singapore Tax system
      • Importance of taxation to personal and corporate financial management
      • Impact of taxation
      • Tax planning and its measures
    • Advanced Audit and Assurance (Professional 7): The module covers the legal and regulatory environment including money laundering, and professional and ethical considerations, including Code of Ethics and professional liability. Topics coverd are:
      • Regulatory Environments
      • Professional and Ethical Considerations
      • Practice Management
      • Audit of historical financial information
      • Reporting and other assignments
      • Current issues and developments
    Updated on 08 November, 2015

    About Learninghub Global Institute

    Learninghub Global Institute are offering professional courses such as Preparatory Courses for Association of Chartered Certified Accountants (ACCA) Examinations. At the same time, we are working with a few reputable institutes of higher learning to offer specialised undergraduate and postgraduate degrees.

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