ACCA Diploma in Accounting & Business

ACCA Diploma in Accounting & Business

The ACCA Diploma in Accounting and Business (RQF Level 4) is part of ACCA’s Foundations in Accountancy (FIA) pathway. It is designed to give students a practical foundation in accounting, financial reporting, management accounting and business. ACCA describes it as suitable for people progressing toward responsible accounting, financial reporting and financial decision-support roles.

Core Subject

The current Diploma comprises three examinations:

1. FBT – Business & Technology
   • How businesses operate
   • Business structures and functions
   • Governance, ethics and professional behaviour
   • The role of accounting and finance professionals
2. FMA – Management Accounting
   • Cost accounting
   • Budgeting and forecasting
   • Management information
   • Performance measurement
   • Supporting business decision-making
3. FFA – Financial Accounting
   • Recording accounting transactions
   • Preparation of financial statements
   • Double-entry bookkeeping
   • Accounting principles and concepts
   • Interpretation of financial information

Career Opportunities

The Diploma can prepare learners for roles such as:

• Accounts Assistant
• Junior Accountant
• Bookkeeper
• Finance Assistant
• Accounts Payable/Receivable Officer
• Financial Reporting Assistant
• Accounting Administrator
• Management Accounting Assistant