Foundations of Accounting in Business
　　To introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems.
　　（F2/FMA） Foundations of Management Accounting
　　To develop knowledge and understanding of providing basic management information in an organisation to support management in planning and decision- making.
　?。‵3/FFA） Foundations of Financial Accounting
　　To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.
　?。‵4） Corporate and Business Law
　　To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognizing the need to seek further specialist leg advice where necessary.
　　（F5） Performance Management
　　To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance *uation, and control
　?。‵6） Taxation （UK）
　　To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.
　　（F7） Financial Reporting （INT）
　　To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.
　?。‵8） Audit and Assurance （INT）
　　To develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.
　?。‵9） Financial Management
　　To develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions.
　　百度翻譯：
　　會計(jì)業(yè)務(wù)基礎(chǔ)
　　介紹知識的認(rèn)識企業(yè)及其環(huán)境和這有影響的組織結(jié)構(gòu)，并在促進(jìn)高效的會計(jì)和其他關(guān)鍵業(yè)務(wù)功能的作用，有效的和道德的一個組織和它的人民和系統(tǒng)的管理和發(fā)展。
　?。‵2、FMA）管理會計(jì)基礎(chǔ)
　　發(fā)展提供基本信息管理一個組織的支持，在規(guī)劃和決策的決策管理的知識和理解。
　　（F3 / FFA）財(cái)務(wù)會計(jì)基礎(chǔ)
　　發(fā)展的基本原則和有關(guān)在復(fù)式記賬會計(jì)技術(shù)包括基本財(cái)務(wù)報(bào)表的編制使用財(cái)務(wù)會計(jì)和技術(shù)熟練程度的概念的認(rèn)識和理解。
　　（F4）公司和商業(yè)法
　　在一般的法律框架的認(rèn)識發(fā)展的知識和技能，以及與業(yè)務(wù)相關(guān)的特定的法律領(lǐng)域，認(rèn)識到需要進(jìn)一步尋求專家建議在必要的腿。
　?。‵5）績效管理
　　在管理會計(jì)方法的定量和定性的規(guī)劃，決策，績效評估信息的應(yīng)用程序開發(fā)的知識和技能，和控制
　?。‵6）稅收（英國）
　　發(fā)展有關(guān)的稅收制度適用于個人，單個企業(yè)的知識和技能，和公司集團(tuán)。
　?。‵7）財(cái)務(wù)報(bào)告（國際）
　　建立在理解的知識和技能運(yùn)用會計(jì)準(zhǔn)則和實(shí)體的財(cái)務(wù)報(bào)表編制的理論框架，包括組和如何分析和解釋這些財(cái)務(wù)報(bào)表。
　?。‵8）審計(jì)和保證（int）
　　發(fā)展知識和執(zhí)行鑒證業(yè)務(wù)和專業(yè)的監(jiān)管框架下應(yīng)用過程的理解。
　?。‵9）財(cái)務(wù)管理
　　發(fā)展知識和技能的財(cái)務(wù)經(jīng)理預(yù)計(jì)，在有關(guān)的投資，融資，和股利政策的決定。