ACCA Management Accounting [FMA]

ACCA Applied Knowledge

The Management Accounting [FMA] module is part of the ACCA Diploma in Accounting and Business (RQF Level 4).

Learners intending to obtain the ACCA Diploma in Accounting and Business (RQF Level 4) would have to complete and pass this module along with the Business and Technology [FBT] module, Financial Accounting [FFA] module and Foundations in Professionalism module. The Foundations in Professionalism module is accessible by learners through the myACCA online portal once they have registered with ACCA. Learners who have obtained the ACCA Diploma in Financial and Management Accounting (RQF Level 2 or RQF Level 3) will not be required to complete the Foundations in Professionalism module again in order to obtain the ACCA Diploma in Accounting and Business (RQF Level 4) qualification.

The RQF Level 4 qualification would have particular relevance for:

• those planning to work in, or are already in a wide ranging and responsible accounting role in a small to medium organisation

• those involved in financial reporting and/or in financial decision-support roles, possibly in supervisory roles in the accounting departments of larger organisations

• anyone performing financial manager or supervisory roles in accounts payable and/or receivable, or a financial manager role in fixed asset accounting in financial shared service centres. As a manager, the learner needs a broader knowledge of business organisations and of managing people in addition to rounded accounting skills, both in financial and management accounting

• students carrying out a technician role in a commercial organisation which has good internal training and requires examined knowledge to complement this training programme

Lessons are computer-based with instructor support to provide the most effective learning where assistance is provided when learners encounter challenges in the understanding of concepts or application of knowledge. This approach allows effective use of learners' time as different learners may encounter different challenges throughout the module.

Learning materials are crafted by educational specialists with decades of delivery experience in the UK through our exclusive collaboration with First Intuition (FI) which operates 21 study centres across the UK. Over 10,000 students use FI for their professional accountancy and apprenticeship training each year - achieving industry leading results. These same materials and learning system are now available to learners at SSTC Institute.