IBTC

Full CAT syllabus

The syllabus is comprised of nine exams, split into three levels.

 

These are all designed to test the knowledge, skills and understanding you will need to work in accounting support roles.

 

The exams cover the key areas of accounting, finance, IT and management.

INTRODUCTORY LEVEL

1    RECORDING FINANCIAL TRANSACTIONS (INT)

Syllabus Aim: To develop knowledge and understanding of the operational aspects of maintaining accounting records and procedures relating to invoicing, receipts and payments, recording income and expenditure, the preparation of ledger accounts and the preparation of an initial trial balance.

 

Contents of Interactive Text:

• Introduction to transaction accounting
• Recording and accounting for cash transactions
• Recording and accounting for credit transactions
• Payroll                                                                       

2    INFORMATION FOR MANAGEMENT CONTROL

Syllabus Aim: To develop the ability to use a computer system safely and effectively and to understand the need for data and information to be kept confidential and secure. To develop knowledge and an understanding of how organisations provide basic management information for decision-making, planning and control.

 

Contents of Interactive Text:

• Computer systems
• Management information      

INTERMEDIATE LEVEL

3    MAINTAINING FINANCIAL RECORDS (INT)

Syllabus Aim: To develop knowledge and understanding of the techniques used to maintain accounting records and prepare final accounts of unincorporated entities.

 

Contents of Interactive Text:

• Basic bookkeeping
• Advanced accounting procedures
• Incomplete records and other accounts              

4    ACCOUNTING FOR COSTS

Syllabus Aim: To develop knowledge and understanding of how organisations record, analyse and report current and future costs and revenue data for use within the organisation.

 

Contents of Interactive Text:

• Introduction to accounting for costs
• Elements of cost
• Product and service costs
• Decision making                                              

ADVANCED LEVEL

5    MANAGING PEOPLE AND SYSTEMS

Syllabus Aim: To develop knowledge and understanding of the role of a manager in an effective, efficient, safe and secure accounting environment. This includes the coordination of work activities, the maintenance of an effective accounting system, people management, personal effectiveness, health and safety and security issues within the workplace.

Contents of Interactive Text:

• The business and accounting environment
• Effective management of business and accounting systems
• Management theory, principles and techniques
• Individual effectiveness at work
• Health, safety and security in the working environment                                                       

 

6    DRAFTING FINANCIAL STATEMENTS (INT)

Syllabus Aim: To understand and apply the techniques used to prepare year-end financial statements of partnerships and limited companies which comply with legislation and accounting standards, and to interpret financial statements and the relationships between their elements using ratio analysis.

Contents of Interactive Text:

• Introduction to financial reporting
• Preparation of final accounts
• The regulatory and conceptual framework
• Accounting standards
• Interpretation of accounts
• Simple consolidated accounts                                              

7    PLANNING, CONTROL AND PERFORMANCE MANAGEMENT

Syllabus Aim: To develop knowledge and understanding of the application of management accounting techniques to support the management processes of planning, decision-making, control and performance measurement.

Contents of Interactive Text:

• Cost accounting
• Planning and control
• Standard costing
• Management accounting applications                    

 

plus two options from:

8    IMPLEMENTING AUDIT PROCEDURES (INT)

Syllabus Aim: To develop knowledge and understanding of the audit process from the planning stage through to the reporting stage and the techniques used in the conduct of internal and external audits.

Contents of Interactive Text:

• Business and audit framework
• Audit planning
• Controls
• Substantive procedures
• Audit completion     

9    PREPARING TAXATION COMPUTATIONS

Syllabus Aim: To develop the ability to prepare computations of tax liability for both individuals and businesses  for the purposes of income tax, corporation tax, capital gains tax and value added tax.

Contents of Interactive Text:

• Income tax
• Chargeable gains
• Corporation tax
• Value added tax                                                     

 

10    MANAGING FINANCES

Syllabus Aim: To develop knowledge and understanding of the way organisations finance their operations, plan and control cash flows, optimise their use of working capital and allocate resources to capital expenditure projects.

Contents of Interactive Text:

• Cash management
• Working capital management
• Sources of finance
• Decision making and capital investment   

 

 

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Advanced Level exams are of an equivalent standard to the first year of a university degree and offer a choice of options to suit your career needs i.e. you can tailor your learning to suit your work experience and career aspirations.

There is no time limit to completing the exams and individual subject passes are allowed for all papers.

 

Exams can be attempted twice a year in June and December. You can sit the papers in any order, but it is advised to attempt them in numerical order. You can also sit as many or as few papers as you like at each exam, although more than four papers in a six-month period is not recommended.

 

The CAT syllabus is examined by a combination of paper-based and computer-based exams. At Introductory and Intermediate Levels of the CAT exams, you can choose to sit some or all of these papers as computer-based exams (CBEs). CBEs offer you the flexibility to sit papers outside the set June and December exam sessions, providing immediate access to your results upon completion - CBEs are held at ACCA CBE Licensed Centres.