Macroeconomic and Institutional Context of Business
Microeconomic and Organisational Context of Business
Informational Context of Business
Financial Context of Business

The Context of Management Accounting
Costing
Planning and Control
Decision Making

Accounting Principles, Concepts and Regulations
Recording Accounting Transactions
Preparation of Accounts for Single Entities
Analysis of Financial Statements

Business Ethics and Ethical Conflict
Corporate Governance, Controls and Corporate Social Responsability
General Principles of the Legal System, Contract and Employment Law
Company Administration

Role of the finance function 
Technology in a digital world 
Data and information in a digital world 
Shape and structure of the finance function 
Finance interacting with the organisation

Cost Accounting for decision and control 
Budgeting and budgetary control 
Short term commercial decision making 
Risk and uncertainty in the short term

Regulatory environment of financial reporting 
Financial statements 
Principles of taxation 
Managing cash and working capital

The focus of the Operational level is on the short term and the implementation of decisions. In the Operational Case Study exam your role will be that of entry level finance professional.