Technology
This article is intended to draw attention to the main aspects of technology that an ACCA Accounting Technician apprentice is expected to be aware of when preparing to sit the technician role simulation (TRS) exam as part of their end point assessment.
Ratio analysis
This article will focus on measures of financial performance and will detail the skills and knowledge expected from candidates in the FMA/MA exam.
Inventory control
The theory and the practicality of inventory management and control.
Other MA articles may also be helpful for your TRS exam. These can be found here.
Trade receivables and revenue
This article looks at trade receivables, which arise when a business makes sales or provides a service on credit.
Adjustments to financial statements
How to treat the main possible post trial balance adjustments.
Other FA articles may also be helpful for your TRS exam. These can be found here.
Organisations
The BT/FBT syllabus includes the theory of organisations and related topics. Candidates must be familiar with the different organisational structures that can be adopted, as well as related concepts such as departmentalisation, divisionalisation, centralisation and decentralisation, span of control, scalar chain and tall and flat organisations. This article provides an overview of some of these concepts.
A question of ethics
This article gives an overview of professional ethics, a vitally important aspect of the work of the accountant.
Other BT articles may also be helpful for your TRS exam. These can be found here.