Start the THIRD year
and Prepare your exams
MODULE 7
ACCA FR (Financial Reporting)
- Accounting for transactions in financial statements
- Preparing single entity financial statements
- Preparing consolitdated financial statements
MODULE 8
ACCA AA (Audit and Assurance)
- Accept audit engagement
- Understand the entity and its environment
- Assess the risk of material misstatement
Effective controls expected ?
Yes, Tests of controls
- Reduced substantive procedures
- No, Comunicate deficiencies
- Full subtantive procedures
- Final review
- Auditor’s report
MODULE 9
ACCA FM (Financial Management)
- Approaches to risk management
- Foreign exchange risk
- Foreign exchange hedging
- Interest rate hedging
- Interest rate risk
- Financial objectives
- Working capital management
- Business finance
- Investment appraisal
- Business valuations
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