MA1 Management Information

1. A

   The nature and purpose of cost and management accounting

2. B

   Source documents and coding

3. C

   Cost classification and measurement

4. D

   Recording costs

5. E

   Spreadsheets

FA2 Maintaining Financial Records

1. A

   Generally accepted accounting principles and concepts

2. B

   The principles and process of bookkeeping

3. C

   The preparation of journals and ledger accounts

4. D

   Recording transactions and events

5. E

   Preparing a trial balance and correcting errors

6. F

   Reconciliations

7. G

   Extending the trial balance

8. H

   artnerships

MA2 Managing Costs and Finance

1. A

   Management information

2. B

   Cost recording

3. C

   Costing techniques

4. D

   Decision making

5. E

   Cash management

FAB Accountant in Business

1. A

   The business organisation, its stakeholders and the external environment

2. B

   Business organisational structure, functions and governance

3. C

   Accounting and reporting systems, controls and compliance

4. D

   Leading and managing individuals and teams

5. E

   Personal effectiveness and communication

6. F

   Professional ethics in accounting and business

FFA Financial Accounting

1. A

   The context and purpose of financial reporting

2. B

   The qualitative characteristics of financial information

3. C

   The use of double-entry and accounting systems

4. D

   Recording transactions and events

5. E

   Preparing a trial balance

6. F

   Preparing basic financial statements

7. G

   Preparing simple consolidated financial statements

8. H

   Interpretation of financial statements

FMA Management Accounting

1. A

   The nature, source and purpose of management information

2. B

   Cost accounting techniques.

3. C

   Budgeting

4. D

   Standard costing