ACCA - Applied Knowledge
The ACCA Applied Knowledge level (papers BT, MA and FA) are made up of three papers and introduces you to the core areas of financial and management accounting as well as general business principles and theories. They are assessed by Computer Based Exams.
– Business organisation, structure, governance and management
– Environmental influences and constraints on business and accounting
– History and role of accounting in business
– Specific functions of accounting and internal financial control
– Leading and managing individuals and teams
– The nature and purpose of cost and management accounting
– Cost classification, behaviour and purpose
– Business mathematics and electronic spreadsheets
– Cost-accounting techniques
– Short-term decision making techniques
– The context and purpose of financial reporting
– The qualitative characteristics of financial information and the fundamental bases of accounting
– The use of double entry and accounting systems
– Recording transactions and events
– Preparing a trial balance
– Preparing basic financial statements
– The basics of group accounting
We offer two distinctive packages for the ACCA Applied Knowledge modules:
– HTFT live
– HTFT on-demand
We look to harness the power of the internet, and the multi device world, to create innovative content and delivery models that reflect how people learn and puts learning and mastering first.
With HTFT live, you get all the pre-recorded videos that accompany a paper along with personal invites to the live online sessions.
With HTFT on-demand you get immediate access to pre-recorded videos covering syllabus content in addition to be provided with the recordings of any live Masterclasses or sessions that take place.
Pass Guarantee
Any student booking a live or an on-demand course is eligible for a pass guarantee. A student who meets the pass guarantee conditions, but who is then unsuccessful when sitting the exam in the agreed exam window can join the full course into either of the next two agreed exam windows. The student can choose which exam window (under advice from HTFT).To maintain your Pass Guarantee with HTFT the following criteria must be complied with:
- Submission of all Checkpoints, the Midpoint mock, and Proficiency 1 and 2
- All Checkpoints, the Midpoint mock, and Proficiency 1 and 2 must be submitted on or before the timetabled date
- All Checkpoints will be open book and untimed
- * All Checkpoints completed to a pass standard (50%)
- ** Midpoint Mock: pass mark 50% (open book, not timed)
- ** Proficiency 1: pass mark 40% (open book, timed)
- *** Proficiency 2: pass mark 40% (closed book, timed)
* A redo is expected on all Checkpoints where you haven’t achieved the ‘pass’ standard. Your pass guarantee will be maintained if you complete a redo (where required) and achieve a pass (50%).
** One redo is expected on the Midpoint mock and Proficiency 1 where you haven’t achieved the ‘pass’ standard. This may be a full redo, or a redo of a specific section of the Midpoint mock or Proficiency 1 – depending on your initial score. Your pass guarantee will be maintained if you complete a redo (where required) and achieve a pass.
*** No redo will be allowed for Proficiency 2! To meet the pass guarantee criteria you must achieve a pass mark of 40% on the first attempt at Proficiency 2!
Other requirements to maintain the pass guarantee:
- Attempting the real exam in the agreed window
- Paying in full for the entire course before the exam is sat