BA4 Textbook Syllabus
Chapter 1
Syllabus A. BUSINESS ETHICS AND ETHICAL CONFLICT
A1. Ethics
- Nature of ethics
- Values and attitudes of a professional accountant
- Regulatory Bodies
- Frameworks of accounting
- Recap Test
A2. Ethical Behaviour
- Virtues
- Independence, scepticism, accountability and social responsibility
- Threats5:18
- Fundamental Principles2:23
- Safeguards4:30
- Recap Test
A3. Regulating Ethical Behaviour
All subject exam questionsA4. Ethical Dilemmas
Chapter 2
Syllabus B. CORPORATE GOVERNANCE
B1. Corporate Governance
- Corporate Governance
- Agency Relationship1:32
- International Codes of CG (OECD)
- IFAC's Main Drivers of Sustainable Corporate Success
- CIMA's Practical Proposals for Better Corporate Governance
- The UK Corporate Governance Code
- Rules and Principles Based Approaches to Corporate Governance
- Recap Test
B2. Boards & Directors
- Board Structures
- Board Of Directors1:19
- Role of CEO1:44
- Role of the Chairman1:03
- NEDs1:50
- Board Committees1:17
- Recap Test
B3. Role of external and internal audit
- Types Of Audit
- Internal & External Auditor
- 5 Elements of Assurance engagements1:09
- Appointment of the External Auditor1:37
- Duties / Rights of the External Auditor5:50
- True and Fair & Reasonable Assurance5:46
- Audit Planning And Procedures
- Best practice for Internal Audit2:49
- Outsourcing internal audit2:10
- Value for Money1:31
- Recap Test
B4. Nature of errors and frauds
- Nature of accounting errors
- Fraud
- Different Types of Fraud
- Fraud prevention
- Fraud detection
- Role & Duties of Managers in Fraud Detection
B6. Role of CSR
All subject exam questionsChapter 3
Syllabus C. CONTRACT AND EMPLOYMENT LAW
C1. Contracts & Contractual Terms
- Analyse The Nature Of A Simple Contract
- Explain the meaning of an offer and Distinguish it from an invitation to treat
- Explain The Meaning And Consequence Of Acceptance
- Explain The Termination Of An Offer
- Recap Test
- Explain The Need For Consideration
- Explain Adequacy And Sufficiency Of Consideration
- Distinguish the presumptions relating to intention to create legal relations
- Misrepresentation
- Recap Test
- Distinguish Terms From Mere Representations
- Define The Various Contractual Terms
- Recap Test
C2a. Contract Of Employment
- Explain The Nature Of The Contract Of Employment
- Common Law Duties of the Employee
- Common Law Duties of the Employer
- Statutory Duties of the Employer
- Recap Test
C2b. Policies and Practices
All subject exam questionsC2c. Dismissal And Redundancy
- Explain Termination Of Employment By Notice
- Distinguish Between Summary And Constructive Dismissal
- Explain Wrongful Dismissal
- Explain Unfair Dismissal
- Unfair Dismissal Remedies
- Explain Redundancy
- Recap Test
Chapter 4
Syllabus D. COMPANY ADMINISTRATION
D1. Nature, legal status and administration of business organisations
- Types Of Organisation
- Sole Traders, Partnerships And Companies
- Meaning And Effect Of Limited Liability
- Different Types Of Companies
- The Veil of Incorporation
- Instances Where The Veil Of Incorporation Is Lifted
- The Procedure For Registering Companies
- The Records That Companies Must Keep
- Recap Test
- Company’s Constitutional Documents & Articles Of Association
- Altering of Articles Of Association
- Recap Test