Course Brief

This syllabus introduces knowledge and understanding of the business and its environment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems.


  • This course is offered in 65 hours

On successful completion of this paper, candidates
should be able to:

  • Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment.
  • Understand business organisation structure, functions and the role of corporate governance.
  • Recognise the function of accountancy and audit in communicating, reporting and assuring financial information and in effective financial control and compliance.
  • Recognise the principles of authority and leadership and how teams and individuals are recruited, managed, motivated and developed.
  • Understand the importance of personal effectiveness as the basis for effective team and organisational behaviour.
  • Recognise that all aspects of business and finance should be conducted in a manner which complies with and is in the spirit of
    accepted professional ethics and professional values

Course Content

  • 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
  • Professional ethics in accounting and business

The syllabus is assessed by:

  • A two hour computer-based examination
  • Questions will assess all parts of the syllabus and will test
    knowledge and some comprehension or application
    of this knowledge.
  • The examination will consist of
    two sections. Section A will contain 30 two mark
    objective questions and 16 one mark objective
    questions. Section B will contain 6 four mark multitask
    questions each of which will examine one of
    the six main sections of the syllabus
  • The Association of Chartered Certified Accountants (ACCA)

    The Association of Chartered Certified Accountants (ACCA) offers a professional qualification, which has been recognised and respected across the world for over 100 years. ACCA is currently the largest British accountancy body with over 180,000 members and 480,000 students in 181 countries

    January - June 2018 Semester Schedules:

  • This syllabus introduces knowledge and understanding of the business and its environment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems.