The ICAEW Accounting Skills Certificate (ASC) consists of the following modules.
Percentages indicate the weighting of each module.
The first stage of this module introduces participants to:
Participants will also be introduced to the main accounting concepts and principles and the rules for preparing accounts. They will gain a clear understanding of the difference between profit and cash, the idea of working capital management and also sources of funding for a business (debt and equity).
On completion of the Introduction to Finance participants will:
The second stage of this module focuses on the techniques used to maintain accounting records, and prepare the financial statements of a business covering:
On completion of Accounts Preparation participants will:
Participants are introduced to the differences between financial accounts and management accounts, and the reasons for these differences. Covering topics such as:
On completion of Management Accounting participants will:
Participants will learn about the need for a formal approach to investment decision making, and some of the techniques used, including:
On completion of Investment Appraisal participants will:
Participants will learn the basic concepts of analysing and interpreting the information included in financial statements, and will:
Participants will be introduced to:
On completion of this module participants will:
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