1.Certified Accounting Technician – CAT
Foundations in Accountancy
Why study Certified Accounting Technician - CAT program with USEA?
Upon successful
completion of this program, candidates will receive a globally-recognized ACCA Diploma of Certified
Accounting Technician- CAT and should be able to:
- Describe the main types of business transactions and documentation and how these are recorded in an accounting system up to the trial balance stage
- Explain how to provide basic management information in an organization to support management in planning and decision -making
- Understand and apply the underlying principles and concepts relating to maintaining financial records and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements
- Describe how to prepare, process and present basic cost information to support management in planning and decision-making in a variety of business contexts
- Explain the business and its environment and the influence this has on how organizations are structured and on the role of the accounting and other key business functions contributing to the efficient, effective and ethical management and development of an organization and its people and their interaction with technology, data and information systems
- Apply management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts
- Explain and apply 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
- Explain and apply the principles of external audit and the audit process and technical proficiency in the skills used for auditing financial statements
- Explain
ways organizations finance their operations, plan and cash flows, optimize
their use of working capital and allocate resources to long term investment
projects.
2. Terms and Conditions for Awarding
University of South-East Asia (USEA), based in Siem Reap Province, was formally awarded the ACCA Computer-Based Examination Centre License on 23 August 2021 and has become a place for every ACCA student from around the world to take ACCA courses and CBE examinations in Siem Reap city. ACCA (The Association of Chartered Certified Accountant) is a global body for professional accountants, which operates its offices in more than 183 countries around the World.
3. Admission
To register into the program, student must fulfill the following requirements:
- hold at least a high school diploma or an equivalent
- have knowledge of English at intermediate level
- pay ACCA registration and annual subscription fees
- pay tuition fees to International College at University of South-East Asia.
4. Curriculum
To complete ACCA globally-recognized Certified Accounting Technician - CAT program, you need to take ten courses with ACCA examinations by spending appropriately 2 years, equivalent to 592 hours.
| No | Course | Hour/Week | Week | Total Hour |
|---|---|---|---|---|
| 1 | FA1 - Recording Financial
Transaction |
3 | 15 | 45 |
| 2 | MA1 - Management
Information |
3 | 15 | 45 |
| 3 | FA2 - Maintaining
Financial Records |
3 | 16 | 47 |
| 4 | MA2 - Managing Costs and
Finance |
3 | 16 | 47 |
| 5 | FBT - Business and
Technology |
4.5 | 17 | 75 |
| 6 | FMA - Management
Accounting |
4.5 | 17 | 75 |
| 7 | FFA - Financial
Accounting |
4.5 | 17 | 75 |
| 8 | FAU - Foundation in
Audit |
4.5 | 17 | 75 |
| 9 | FFM- Foundation in
Financial Management |
4.5 | 17 | 75 |
| 10 | Foundations in
Professinalism |
15 | ||
| 11 | ACCA CBE Exams |
18 | ||
|
|
||||
| Total | 592 | |||
5. Recording Financial
This course introduces recording financial information to the trial balance. It also covers banking procedures and reconciling cast records. The skills to be acquired include maintaining a cash book, preparing a bank reconciliation and recording sales and purchases
This course introduces basic techniques and cost classification. It cultivates the skills of accounting for materials, accounting for labor and product costs, and presenting information in spreadsheets.
This course focuses on the double-entry system, processing and reporting business transactions, fixed. The skills to acquire include preparing ledger accounts and a trial balance; recording receivables, payables, and provisions; and recording inventory and non-current assets.
This course covers costing techniques, recording costs and continuing to management decision making. It develops certain skills, such as absorption costing, marginal costing, process costing, service costing, and cash budgets.
Students learn how to prepare financial statements: income statements and balance sheets. The skills include preparing balance sheets and income statements and correcting accounting errors.
This course reviews costing techniques, budgeting, standard costing, and variance analysis. It cultivates certain skills, including budget preparation, control, and reporting and standard costing and variance analysis.
This course covers the functions of business, particularly managing people and business strategy. The acquired skills include motivating individuals and teams and principles of business strategy.
This course covers the purpose of audit, of the auditor, process of an audit of financial statements, audit planning and evaluating internal controls. It cultivates such skills as testing internal controls, audit planning and risk assessment, audit procedures, documentation and reports.
This course introduces cash management, investment, investment decisions, and managing trade credits. The skills for acquisition include cash budgeting and forecasting, working capital management, and investment appraisal.
6. Tuition Fees
7. Study Pathway of ACCA Professional Accountancy
