Atx Exam Essentials-2023

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Key Links to Resources Key Social Links Key Links to Videos

 Technical articles including relevant  Management Reports


Finance Act
Facebook
 Sources of Information
 Examining team guidance  Information Systems and data
 Passing Strategic Professional exams analytic

 How to earn professional marks  Big data

 Ethics and Professional Skills module  Target Costing

 Past exam questions and answers


YouTube  Activity-Based-Costing

 ACCA Practice Platform  Life-Cycle-Costing

 CBE preparation videos  Environmental Accounting


 Through-put accounting
ACCA  Relevant Cost Analysis
 Limiting Factor
 Linear Programming
 Shadow Price
Twitter  Cost Volume Profit Analysis
 Decision Making Techniques
 Risk, Uncertainty and Payoff
Tables
 Decision Trees
 Sensitivity Analysis,
Simulations and Scenario
Planning
 Pricing decisions
 The nature and purpose of  Capital Rationing  Fraud, laws and regulations.
financial management  Replacement Analysis
Audit planning and
documentation
 Financial objectives and  Lease or Buy
 Systems of internal control
relationship with corporate
strategy
 Risk and Uncertainty
 The use and evaluation of
 Sensitivity Analysis systems of internal control
 Stakeholders and impact on
 Sources of finance by auditors
corporate objectives
 Estimating the cost of  Tests of controls
 Financial and other capital  Communication on internal
objectives in not-for-profit
organizations  Sources of finance and their control

 The economic environment for


relative costs  Internal audit and governance
business  Capital structure theories and the differences between
external audit and internal
and practical considerations
 The nature and role of audit
financial markets and  Finance for small- and
 The scope of the internal
institutions medium-sized entities (SMEs)
audit function, outsourcing
 The nature and role of money  The concept of audit and and internal audit
markets other assurance engagements assignments
 The nature, elements and  External audits  Assertions and audit evidence
importance of working capital  Corporate governance  Assertions and audit evidence
 Management of inventories,  Professional ethics and  Audit procedures
accounts receivable, accounts
payable and cash
ACCA’s Code of Ethics and
Conduct
 Audit procedures
 Determining working capital  Obtaining, accepting and
 Audit sampling and other
needs and funding strategies means of testing
continuing audit engagements
 Determining working capital  Objective and general
 The audit of specific items
needs and funding strategies principles  Automated tools and
 Accounting Rate of Return  Assessing audit risks
techniques
 Relevant Cash Flows  Understanding the entity and
 The work of others
 Time Value of Money its environment and the  Not-for-profit organizations
 Net Present Value
applicable financial
reporting framework
 Subsequent events
 Allowing for inflation and  Going concern
taxation in DCF

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