ACCA Subjects List | A Complete List

Choosing an ACCA course is best for your career growth and can get you several job opportunities worldwide. However, to keep going on this road, it is essential to understand the broad ACCA subject list. When one has a deeper understanding of these subjects and what they entail, preparing for examinations becomes simpler. This article will assist you with this. It will list all the subjects of the ACCA examination.

ACCA Subjects List The ACCA divides this examination into three ACCA exam levels, including different subjects, as listed below.

Applied Knowledge Level The first level is known as the Applied Knowledge Level and it includes three subjects as follows.

Business and Technology (BT) It involves Business Stakeholders and the External Environment, Accounting and Reporting Systems and Business Structure.

Management Accounting (MA) MA involves areas such as Management Information, Cost Accounting Techniques and Budgeting.

Financial Accounting (FA) It also includes the financial characteristics of the Financial Information and Double-Entry Needs in Accounting.

Applied Skills Level The second level consists of the following six subjects.

Corporate and Business Law (LW) It includes areas like Essential Elements of the Legal System, Obligations, Employment Law, and others.

Performance Management (PM) It comprises Specialist Management Accounting, Decision-Making and Budgeting Concepts.

Taxation (TX) TX involves taxation knowledge on the Tax System, Income Tax NIC and Chargeable Gains for individuals and businesses.

Financial Reporting (FR) This topic covers the creation of business financial statements, reporting, and analysis of the data.

Financial Management (FM) FM introduces a Financial Management Function, Financial Management Environment and Working Capital Management.

Assurance and Audit (AA) The ACCA course details for AA entail subjects like Audit Framework and Regulation, Planning and Risk Assessment and Internal Control.

Strategic Professional Level The first two subjects of this level, as listed below, are compulsory, and you can choose any two among the last four.

Strategic Business Leader (SBL) SBL imparts an understanding of various subjects, like the role of the accountant in various business functions. It also instils leadership skills in the students.

Strategic Business Reporting (SBR) It involves knowledge and skills regarding financial reporting framework, ethical duties of an accountant, and several others.

Advanced Finance Management (AFM) AFM is the extension of the subject of Financial Management, and it introduces the advanced world of finance management.

Advanced Performance Management (APM) It involves advanced knowledge and skills for performance management in a business.

Advanced Taxation (ATM) ATX introduces a global taxation framework. It involves knowledge of the derivation of taxation frameworks of the UK and other nations.

Advanced Audit and Assurance (AAA) The AA subject is taken to an advanced level with this subject by involving more complex case studies and concepts.

Conclusion

The ACCA subjects list is quite long. However, preparing for such an extensive course will be all worth it when you are awarded the ACCA certification that is globally valued. So, start your preparation with the most resourceful ACCA course by NorthStar Academy to get closer to your dream career.