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Financial Accounting (FA/FFA)
Omar Abdi Dahir, ACCA, M.Com, B.Sc.
Instructor
The ACCA Financial Accounting (FA/FFA) paper is designed to provide students with a comprehensive grounding in the principles, concepts, and techniques of financial accounting, preparing them for more advanced study and professional practice. It introduces the regulatory framework of accounting, the qualitative characteristics of useful financial information, and the role of financial reporting in business and society. The syllabus emphasizes the mastery of double-entry bookkeeping, recording and processing transactions, and preparing trial balances, while also covering reconciliations, error correction, and suspense accounts. Students are trained to prepare financial statements for both incorporated and unincorporated entities, including sole traders, partnerships, and limited companies, in accordance with International Financial Reporting Standards (IFRS). Beyond preparation, the syllabus extends to basic consolidated financial statements, introducing concepts such as subsidiaries, goodwill, and elimination of intra-group balances, as well as the equity method for associates. This ensures that learners not only understand how to produce accounts but also how to interpret them, using ratio analysis to assess profitability, liquidity, efficiency, and overall financial position. The exam format reflects this breadth of coverage, combining objective test questions with multi-task questions that assess both knowledge and application. Candidates are expected to demonstrate competence in recording transactions such as sales, purchases, accruals, prepayments, depreciation, provisions, and adjustments for inventories, while also applying accounting principles like going concern, accruals, prudence, and substance over form. The syllabus deliberately integrates practical skills with theoretical understanding, ensuring students can link accounting techniques to the broader purpose of financial reporting for stakeholders. By the end of the paper, students should be able to explain the context of financial reporting, apply double-entry systems, prepare accurate financial statements, and interpret them for decision-making. As part of the Foundations in Accountancy (FIA) suite, FA/FFA is not only a stepping stone to higher-level ACCA exams such as Financial Reporting (FR) and Audit & Assurance (AA), but also a qualification milestone in itself, contributing to the ACCA Diploma in Accounting and Business. In essence, this paper equips learners with the technical foundation and analytical perspective necessary for both academic progression and professional success in accounting and finance.
Management Accounting MA
Abdulahi Ahmed Dahir, ACCA, MBA.
Instructor
Management Accounting MAThe MA ACCA paper (formerly the ACCA F2 exam) will assess your knowledge of key management and cost accounting techniques. The main purpose of this syllabus is to develop knowledge as well as the understanding of the principles and techniques for the students used in recording, analyzing and reporting costs and revenues for internal management purposes. It covers management information, costing techniques, and cost recording, budgeting and performance measurement.Course overview Management Accounting MA ACCA Applied Knowledge paper (formerly the ACCA F2 exam) will assess your knowledge of key management and cost accounting techniques. The main purpose of this syllabus is to develop knowledge as well as the understanding of the principles and techniques for the students used in recording, analyzing, and reporting costs and revenues for internal management purposes. It covers management information, costing techniques, and cost recording, budgeting and performance measurement. Structure of ACCA MA paper: The management accounting exam comprises of two sections to test your knowledge of the MA/ACCA F2 syllabus. Section A contains 35 objectives questions. for two marks each which cover the whole ACCA F2 syllabus. Section B of the management accounting paper contains three multitask questions for 10 marks which will test your knowledge of budgeting, standard costing, and performance measurement. CHAPTER 1: Management Information CHAPTER 2: Cost Classification and Behavior CHAPTER 3: Materials CHAPTER 4: Managing Inventory CHAPTER 5: Labour and Overheads Costs CHAPTER 6: Absorption and Marginal Costing (Contribution Theory) CHAPTER 7: Costing for Jobs, Batches, and Services CHAPTER 8: Process Costing, Joint Products and Further processing CHAPTER 9: Alternative cost Accounting Methods CHAPTER 10: Sampling Techniques and Expected Values CHAPTER 11: Forecasting Cost and Revenues CHAPTER 12: Time Series Analysis CHAPTER 13: Index Numbers CHAPTER 14: Spreadsheets CHAPTER 15: Investment Appraisal Techniques CHAPTER 16: Budgeting CHAPTER 17: Behavioral Aspects of Budgeting CHAPTER 18: Data Analysis and presenting Information. CHAPTER 19: Standard Costing and Variance Analysis CHAPTER 20: Performance Measurement
CIA Part One: Essentials of Internal Auditing
Abdirahman Abdullahi Sheikh, ACCA, CIA, CIPFA, CFE, MBA
Instructor
Course Overview Part One of the Certified Internal Auditor (CIA) certification, also referred to as 'Essentials of Internal Auditing', is designed to establish a foundational understanding of internal auditing. It covers the basics that every internal auditor should learn and understand. Who is it for? Candidates seeking to pass the CIA course smoothly, Internal auditors, risk managers, Internal control officers, etc. who want to upgrade their skills up to proficiency level. The Part One exam has 125 multiple-choice questions and is typically given a time limit of 150 minutes. These questions are designed to validate the candidate's knowledge and skills in internal auditing procedures and principles. Good preparation would involve understanding the latest International Professional Practice Framework (IPPF), familiarizing oneself with risk management strategies, controls, audit process, as well as concepts related to fraud and risk. The key areas of focus in Part One are as follows: Section 1: Foundations of Internal Auditing (15%) Section 2: Independence and Objectivity (15%) Section 3: Proficiency and Due Professional Care (18%) Section 4: Quality Assurance and Improvement Program (7%) Section 5: Governance, Risk Management, and Control (35%) Section 6: Fraud Risks (10%)
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