Матеріали видавництва Kaplan

Business and Technology teaches you how businesses operate effectively, efficiently and ethically and will show the critical role finance professionals play in achieving this.

You will understand business in the context of its environment, including economic, legal and regulatory influences on aspects like governance, employment, health and safety, data protection and security.

You will learn the underlying principles and concepts of financial accounting, accounting techniques and the preparation of basic financial statements including:

• Double-entry and accounting systems
• The context and purpose of financial reporting
• Preparing a trial balance
• Simple consolidated financial statements
• Interpreting financial statements

You will learn the management accounting techniques to help support businesses plan, control and monitor performance including:

• How organisations finance their operations
• How to plan and control cash flows
• How to make the best use of working capital
• The principles of making capital investment decisions

You will develop an understanding of the general legal framework operating both in your jurisdiction and internationally and how this applies to the regulation and operation of business entities and finance. You will also develop an understanding of corporate fraudulent and criminal behaviour.

You will develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation and control.

You will develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups, and how to analyse and interpret those financial statements.

You will develop knowledge and understanding of the process involved in carrying out the assurance engagement and its application in the context of the professional regulatory framework.

You will develop the knowledge and skills expected of a finance manager, in relation to investment financing and dividend policy decisions.

This innovative case study exam is designed to mirror the workplace. You'll draw on strategy,  leadership, governance and risk, innovation and sustainable performance to show you have the blend of skills employers are looking for.

This exam takes reporting to a new level - helping you develop the skills to communicate the implications of transactions and reporting to different stakeholders.

All organisations need to have their performance and strategic development evaluated regularly. In this exam, you will do this by using relevant knowledge and skills and exercising professional judgment to select and apply strategic management accounting techniques in different business contexts.

You will apply relevant knowledge, skills and exercise professional judgment as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation in private and public sectors.

You will learn how to analyse, evaluate and draw conclusions on the assurance engagement and other audit and assurance issues in the context of best practice and current developments. You can choose whether to study the International (INT) or United Kingdom (UK) standards.