FOUNDATION LEVEL

The contents of the Foundation level subjects provide for simple learning outcomes that form the building
blocks for the higher-level subjects. There are five subjects at this level which may be taken in any order.
The examination at this level may be paper-based or computer-based.

COURSE LEVELS

TAXATION

N5000.00
  • LESSON AIM
  • Professional accountants need to understand taxation principles and laws to support compliance and effective professional advice. The emphasis here is on basic knowledge and application of tax legislation relating to individuals and corporate entities in simple situations. Candidates are expected to be able to explain the tax consequences of activities of individuals and corporate entities.

BUSINESS, MANAGEMENT AND FINANCE

N5000.00
  • LESSON AIM
  • An understanding of the business environment (global and local) markets financial markets entities and organizations provides a foundation for business professionals. This subject revolves around a basic understanding of the purpose objectives of businesses; issues of business ethics governance corporate social responsibility and sustainability.

FINANCIAL ACCOUNTING

N5000.00
  • LESSON AIM
  • An understanding of the business environment (global and local) markets financial markets entities and organizations provides a foundation for business professionals. This subject revolves around a basic understanding of the purpose objectives of businesses; issues of business ethics governance corporate social responsibility and sustainability.

MANAGEMENT INFORMATION

N5000.00
  • LESSON AIM
  • Accountants play vital roles in management especially in management decision-making. Management information deals with the production of useful information to support management decision-making. Such information includes costing management accounting and the application of quantitative methods in financial management. Management information takes an integrated approach by developing an awareness of information technology and systems support.

BUSINESS LAW

N5000.00
  • LESSON AIM
  • Accountants as business finance professionals are expected to have a sound foundation in law that is relevant to businesses and their operations. Professional accountants need a strong background in company law and laws relevant to public sector entities. All business professionals also need knowledge of how laws affect them personally and in their employment and business activities

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