The Distance Learning Course

Each lesson of the course begins with a set of clearly stated objectives and an explanation of its place in the overall programme of study.

Effective learning is encouraged through frequent activities and self-assessment questions.

There are four tutor-marked assignments and a practice exam paper.

Key Topics

• Management information
• Cost classification and cost behaviour
• Elements of cost
• Marginal costing and absorption costing
• Product and service costs
• Estimating costs and revenues

The Syllabus

The course has been written to match the Paper 4 (Intermediate) syllabus set by the Association of Chartered Certified Accountants. This is the equivalent of NVQ (National Vocational Qualification) level 3 and it is recognised throughout the worlds of business and industry as a required professional standard.

Assessment is by one written paper.

Special Requirements

It is assumed that you have already mastered all the skills required for Paper 2: Information for Management Control and it would be advantageous (though not essential) to have completed work for Paper 3: Maintaining Financial Records. But relevant topics will be covered again in this module.

Coursework

To become an ACCA Accounting Technician, you must pass the examinations and either achieve a Level 4 NVQ in Accounting (this is called ‘the NVQ route’) or meet ACCA’s practical experience requirements (‘Practical Experience route’).