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ACCA F9 Financial Management syllabus

ACCA F9 Financial Management syllabus

ACCA F9 Financial Management syllabus: 

The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (ACCA or FCCA). From June 2016, ACCA recorded that it has 188,000 members and 480,000 students in 178 countries. ACCA’s headquarters are in London with principal administrative office in Glasgow. ACCA works through a network of 100 offices and centres and more than 7,100 Approved Employers worldwide, who provide employee development.

The term ‘Chartered’ in ACCA qualification refers to the Royal Charter granted in 1974.

Chartered Certified Accountant is a legally protected term. Individuals who describe themselves as Chartered Certified Accountants must be members of ACCA and if they carry out public practice engagements, must comply with additional regulations such as holding a practising certificate, carrying liability insurance and submitting to inspections.

The Association of Authorised Public Accountants (AAPA), one of the British professional bodies for public accountants, has been a subsidiary of ACCA since 1996.

ACCA works in the public interest, assuring that its members are appropriately regulated. It promotes principles-based regulation. ACCA actively seeks to enhance the value of accounting in society through international research. It takes progressive stances on global issues to ensure accountancy as a profession continues to grow in reputation and influence.

ACCA F9 Financial Management syllabus

Financial Management (F9):

This syllabus and study guide are designed to help with planning study and to provide detailed information on what could be assessed in any examination session.

DETAILED SYLLABUS

A Financial management function

1. The nature and purpose of financial management

2. Financial objectives and relationship with corporate strategy

3. Stakeholders and impact on corporate objectives

4. Financial and other objectives in not-for-profit organisations

B Financial management environment

1. The economic environment for business

2. The nature and role of financial markets and institutions

3. The nature and role of money market

C Working capital management

1. The nature, elements and importance of working capital

2. Management of inventories, accounts receivable, accounts payable and cash

3. Determining working capital needs and funding strategies

D Investment appraisal

1. Investment appraisal techniques

2. Allowing for inflation and taxation in investment appraisal

3. Adjusting for risk and uncertainty in investment appraisal

4. Specific investment decisions (lease or buy; asset replacement, capital rationing)

E Business finance

1. Sources of, and raising business finance

2. Estimating the cost of capital

3. Sources of finance and their relative costs

4. Capital structure theories and practical considerations

5. Finance for small- and medium-sized entities

F Business valuations

1. Nature and purpose of the valuation of business and financial assets

2. Models for the valuation of shares

3. The valuation of debt and other financial assets

4. Efficient market hypothesis (EMH) and practical considerations in the valuation of shares

G Risk management

1. The nature and types of risk and approaches to risk management

2. Causes of exchange rate differences and interest rate fluctuations

3. Hedging techniques for foreign currency risk

4. Hedging techniques for interest rate risk

DOWNLOAD ACCA F9 Financial Management syllabus

ACCA F9 Financial Management syllabus

AIM

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

ACCA F9 Financial Management syllabus

MAIN CAPABILITIES

  • On successful completion of this paper candidates should be able to:
  • Discuss the role and purpose of the financial management function
  • Assess and discuss the impact of the economic environment on financial management
  • Discuss and apply working capital management techniques
  • Carry out effective investment appraisal
  • Identify and evaluate alternative sources of business finance
  • Discuss and apply principles of business and asset valuations
  • Explain and apply risk management techniques in business.

ACCA F9 Financial Management syllabus

This syllabus and study guide are designed to help with planning study and to provide detailed information on what could be assessed in any examination session.

THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDE:

Relational diagram of paper with other papers

This diagram shows direct and indirect links between this paper and other papers preceding or following it. Some papers are directly underpinned by other papers, such as Advanced Performance Management by Performance Management. These links are shown as solid line arrows. Other papers only have indirect relationships with each other such as links existing between the accounting and auditing papers. The links between these are shown as dotted line arrows. This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.

Overall aim of the syllabus

This explains briefly the overall objective of the paper and indicates in the broadest sense the capabilities to be developed within the paper.

Main capabilities

This paper’s aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.

Relational diagram of the main capabilities

This diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be used as an aid to planning teaching and learning in a structured way.

Syllabus rationale

This is a narrative explaining how the syllabus is structured and how the main capabilities are linked. The rationale also explains in further detail what the examination intends to assess and why.

Detailed syllabus

This shows the breakdown of the main capabilities (sections) of the syllabus into subject areas. This is the blueprint for the detailed study guide.

Approach to examining the syllabus

This section briefly explains the structure of the examination and how it is assessed.

Study Guide

This is the main document that students, learning and content providers should use as the basis of their studies, instruction and materials. Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed in any examination session. The study guide is a precise reflection and breakdown of the syllabus. It is divided into sections based on the main capabilities identified in the syllabus. These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus. Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations. These outcomes are described using verbs indicating what exams may require students to demonstrate, and the broad intellectual level at which these may need to be demonstrated (*see intellectual levels below).

Learning Materials

ACCA’s Approved Content Programme is the programme through which ACCA approves learning materials from high quality content providers designed to support study towards ACCA’s qualifications. ACCA has three Approved Content Providers, Becker Professional Education, BPP Learning Media and Kaplan Publishing.

ACCA F9 Financial Management syllabus

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ACCA F9 Financial Management syllabus

ACCA study manual

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