SKILL 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

FINANCIAL REPORTING

N5000.00
  • LESSON AIM
  • Financial accounting from the Foundation level is taken up a notch to financial reporting in the context of more complex events and transactions with a greater emphasis on compliance with regulations including international accounting standards and generally accepted accounting principles. Candidates will be expected to demonstrate an understanding of and competence in financial statements preparation analysis interpretation and reporting.

AUDIT AND ASSURANCE

N5000.00
  • LESSON AIM
  • Candidates are expected to possess knowledge of accounting systems generally accepted accounting principles audit and assurance principles and practice to build a firm foundation for internal and external audit engagements. There is an emphasis on knowledge of national and international auditing standards and their application to simple situations requiring audit opinion.

CORPORATE STRATEGIC MANAGEMENT AND ETHICS

N5000.00
  • LESSON AIM
  • This syllabus element takes knowledge from the first level to contemporary professional and business contexts in which excellence in corporate strategic management; effective risk management sound corporate governance and good ethics support professional practice and business operations in private and public-sector entities. Candidates will be equipped with knowledge and skills that will position them to effectively achieve objectives meet expectations and remain focused on long-term sustainable success as professional accountants. Candidates are expected to be capable of analyzing simple scenarios in terms of global best practices and compliance with laws and regulations in the context of the knowledge and skills they have cumulatively acquired and developed.

PERFORMANCE MANAGEMENT

N5000.00
  • LESSON AIM
  • Performance management develops and deepens candidates’ capability to provide information and decision-support to management in operational and strategic contexts with a focus on linking cost management accounting and quantitative methods to critical success factors and operational strategic objectives whether financial operational or with a social purpose. Candidates are expected to be capable of analyzing financial and non-financial data and information to support management decisions.

PUBLIC SECTOR ACCOUNTING AND FINANCE

N5000.00
  • LESSON AIM
  • Candidates Are Expected To:
  • - Understand the activities/services in the public sector environment legislative and financial frameworks as well as the accounting practices required to ensure accountability in the sector;
  • - Identify the nature of public sector organizations and their objectives the role and significance of accounting standards the structure of government and key aspects of legislation in the public sector accounting.
  • Understand the concept of public goods and how the government finances and optimally provide these goods.

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