The Distance Learning Course

Each lesson 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.

The course covers the entire syllabus in modules, The main areas of study are shown below.

• Adjusted profit / loss computations for trades and professions
• National insurance contributions
• Income from employment
• Property and investment income
• Income tax computations
• Chargeable gain computations
• Administration of income tax and capital gains tax
• Corporation tax computations
• Administration of corporation tax
• Value added tax (VAT)

The Syllabus

The course has been written to match the Higher Level Paper 9 (Technician) syllabus set by the Association of Chartered Certified Accountants. This is the equivalent of NVQ (National Vocational Qualification) Level 4 and it is recognised throughout the worlds of business and industry as a required professional standard.

Assessment is by one written paper.

Special Requirements

Although this module can be examined at any time during your ACCA study, we recommend that you have completed Modules 1 to 4 before attempting 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’). This latter route is the one taken by most distance learning students.