The course begins with a detailed introduction to professional accountancy, investigating its effects on wider performance and the primary objectives of accountancy. A series of associated accountancy challenges are also explored, along with a breakdown of the accounting cycle, a detailed overview of the accountancy process and the advantages of accurate accountancy.

Module two turns attention to those who work in accountancy, detailing a series of typical roles and everyday responsibilities. A number of different types of accountancy are discussed, along with the purpose and advantages of bookkeeping, an introduction to credit and debit, an exploration of accountancy terminology/jargon and more.

Candidates are then guided through a series of important accounting concepts and principles, which includes a discussion of standardisation in global accountancy. The value of an effective and consistent accountancy framework is explored in-depth.

Course module four provides an introduction to some of the most important journals and subsidiary books in accountancy. The use of ledgers is also discussed, along with the advantages and limitations of journals, a detailed overview of entry standards and how to effectively implement journal-subdivision.

Profit and loss statements are discussed in module five, along with how income statements are used alongside balance sheets in an accountancy setting. Candidates learn how to produce, analyse and confidently work with profit and loss statements.

A detailed exploration of balance sheets follows in module six, which explains the purpose, importance and general functions of balance sheets. Effective balance sheet analysis techniques are also discussed, along with the importance of accuracy and completeness when producing and working with balance sheets.

The functions of cash flow statements are outlined in module seven, which also discusses the importance of cash in general from a business perspective. Candidates learn how to analyse working capital changes, studying the various sources of working capital, fund flow statements and influences that can affect working capital and on-hand cash.

Module eight explores the basics of financial management, detailing the objectives, limitations and potential benefits of effective financial management. Additional subtopics introduced include finance functions, the risk-return trade-off, the inevitability of conflicting goals, how to effectively establish realistic financial goals and more.

The basics of budgeting follow in module nine, in which candidates explore the objectives of budgeting and the importance of accurate financial projections. The concept of zero-based budgeting is also discussed, alongside budget classifications, the value of efficient financial planning, control ratios, performance budgeting and more.

Working capital is brought back into discussion in module 10, which takes a more detailed look at efficient capital management theory and related strategies. A series of different types of working capital are explored, along with cash flow management, optimal cash balance analysis and the objectives of working capital management.

In course module 11, candidates learn how to identify and effectively analyse potential investment opportunities. A variety of different types of investments are explored, along with related subtopics such as depreciation, cost of capital, appraisal methods, taxation, effective investment evaluation techniques and associated risk management theory.

Course content then provides candidates with a detailed introduction to variance analysis, along with a series of associated reports and documents. Additional subtopics introduced include variance control, cost variances, labour variances, overhead variances, sales variances and more.

The programme concludes with a crash-course introduction to ratio analysis, detailing key accountancy concepts such as the primary ratio, competition and purpose, classification and the norms for evaluation.