The introductory course module sets out by providing candidates with a broad overview of contemporary accounting, incorporating an outline of the scope, functions, limitations and primary users of accountancy services. Candidates also explore the accounting cycle, along with each of the key steps in the accounting process.

The primary duties and responsibilities of the professional accountant are brought into discussion in the second course module. Along with how the accountant fits in with the modern business structure, course content covers a series of accounting types, the objectives of book keeping, the definition of credit and debit, bases of accounting and essential accounting terminology.

A series of contemporary accounting concepts and standards follow in Module 3, which provides candidates with an overview of effective business accounting framework. Efforts toward standardisation and associated challenges/issues are also discussed at length.

In the fourth course module, candidates begin to explore essential accountancy tools with an overview of key journals and subsidiary books. Along with an exploration of ledgers, subsidiary books and the Imprest system, candidates are guided through the advantages of journals and the value of journal-subdivision.

An introduction to contemporary profit and loss accounts is provided in Module 5, in which candidates explore the core elements and specifics of profit and loss accounts, along with how P&L accounts are linked with balance sheets.

Course Module 6 takes a much deeper look at the business balance sheet, guiding candidates through each essential step in the document-production process. The unit introduces and explores the preparation of effective balance sheets analysis and a series of important considerations before getting started.

The following course module examines corporate cash flow statements, outlining the importance of the documents themselves and of cash in its own right. Candidates are guided through the specifics of analysing changes in working capital, why working capital matters to the modern business, the sourcing of funds, fund flow statements and more.

A series of essential budgeting basics follow in Module 8, which centres primarily on the theme of effective financial planning. Subtopics covered in the module include performance budgeting, control ratios, zero based budgeting, budget classifications, budgetary control and more.

An introduction to professional ratio analysis follows in Module 9, which guides candidates through managerial uses of the primary ratio, computation and purpose, classification and the norms for evaluation.

The meaning of variance and the importance/value of variance analysis represents the primary core focus of Module 10. Course content introduces and explores several key concepts including sales variances, overhead variances, labour variances, direct material variances and general cost variances.