Course Handbook P2 Corporate Reporting

Transcription

1 Course Handbook P2 Corporate Reporting Table of Contents INFO ON STUDYONLINE.IE 3 COURSE PAGES 4 REFUND POLICY 4 DEFERMENT POLICY 5 COMPLAINTS PROCEDURE 5 PREVENTING SEXUAL HARASSMENT AND BULLYING 5 ACTIVITY MONITORING POLICY 6 ACCESS TO PREREQUISITE COURSES 6 INFO ON P2 CORPORATE REPORTING 7 STRATEGIC BUSINESS REPORTING 18 INFO ON ACCA 18 ACCA CONNECT CONTACT DETAILS 18 EXAM CYCLES 20 SUMMARY OF ENTRY REQUIREMENTS FOR IRISH SCHOOL LEAVING STUDENTS 21 FEES DUE TO ACCA 22 TIME LIMITS 22 1

2 PRACTICAL EXPERIENCE REQUIREMENT (PER) 23 ETHICS & PROFESSIONAL SKILLS MODULE 23 REGISTRATION & EXEMPTIONS 24 TO QUALIFY AS AN ACCA MEMBER 24 INFO ON STUDYONLINE.IE 2

3 StudyOnline.ie Contact Details For ACCA queries, contact Magda Cybulska Course Specific Queries are directed to Tutors COURSE PAGES On enrolment, you will receive access to your chosen course pages, which contain the course content (videos and notes) along with Mock Exams, Homework exercises, dedicated revision section and additional worked examples. Log in details are as follows: 3

4 REFUND POLICY All course enrollments are subject to payment been made by means of card payment or bank transfer. Students who have fees outstanding will have their online accounts suspended until their account is clear. All course fees are nontransferable and nonrefundable. Cooling off period: Study Online Students are entitled to a cooling off period of 14 days, which begins on the day that access is granted. If a student decides they do not want to commence the course during this period a refund may be granted. Once the Study Online learning environment is accessed by a student, this is an indication of use of service and acceptance of terms and conditions, and as a result no refunds will be issued at that point, even within the standard cooling off period of 14 days. After the cooling off period, no refunds will be issued regardless of whether Study Online has been accessed. DEFERMENT POLICY Students who wish to defer their participation in an online course may do so in extenuating circumstances for a maximum period of 12 months. Full course fees will need to be remitted before students can defer participation. Deferral is at the absolute discretion of StudyOnline.ie. Courses will not be deferred if a student has any outstanding fees. 4

5 A deferral of course tuition may be considered in extenuating circumstances i.e. bereavement, medical issue. If requested, original supporting documentation will be requested. COMPLAINTS PROCEDURE As an ACCA approved educator we are committed to delivering the highest quality tuition and support to our students. If you feel we have let you down or have a specific complaint,please address your complaint to the StudyOnline.ie Director Vaeni MacDonnell at ask@studyonline.ie. PREVENTING SEXUAL HARASSMENT AND BULLYING StudyOnline.ie is committed to supporting the right of all members of the College community to work and study in an environment which is free from all forms of workplace bullying, including sexual and other forms of harassment. Such behavior can create an intimidating and hostile atmosphere and is completely unacceptable. It may damage the individual by jeopardising his/her position in College and be detrimental to his/her self-esteem and welfare. Such behaviour also undermines the College community as a whole. ACTIVITY MONITORING POLICY Where a student has been inactive on a course page for 3 weeks, an will be sent to the student to enquire as to why no activity has occurred and if any assistance from the Tutor is required. 5

6 ACCESS TO PREREQUISITE COURSES StudyOnline.ie will grant access to prerequisite courses upon request from Student. Please to request access to your prerequisite course. Please note that students availing of the monthly/yearly subscription model have access to all ACCA subjects included. INFO ON P2 CORPORATE REPORTING Lecturer Contact Details P2 Corporate Reporting - Via Comment function on Course Page 6

7 EXAM DATE See ACCA Website for Further details Revision Classes Refer to Revision Section of Course Page. Please see teaching plan below. 7

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18 STRATEGIC BUSINESS REPORTING From September 2018, the ACCA are introducing a new paper the Strategic Business Reporting exam. This exam will be instead of the current P2 exam. Please refer to ACCA website for more details. INFO ON ACCA ACCA CONNECT CONTACT DETAILS ACCA Ireland 9 Leeson Park Dublin 6 tel: +353 (0) fax: +353 (0)

19 ACCA Study Resources The following is a weblink to study resoucres for each ACCA subject including past exam papers, technical articles and examiners reports - IMPORTANT DATES From 2016 ACCA has been running four exam sessions a year at all their exam centres in March, June, September and December. Important dates for the 4 exam diets in 2018, can be viewed at the following link - An exam planner tool is also available at this link: EXAM PROGRESSION RULES/EXAM CYCLES 19

20 ACCA have four exam cycles a year for both CBE and paper-based exams. Students are allowed to take a maximum of 4 exams during each exam cycle across a maximum of 8 distinct exams over the course of a calendar year. These can be any combination of computer-based and paper-based exams. EXAM CYCLES For the four sessions in 2016 and all future sessions they'll be: March session: 1 Jan - 31 March June session: 1 April - 30 June September session: 1 July - 30 September December session: 1 Oct - 31 December These sessions are in line with the exemption closing dates. MODULAR ORDER Exams must be taken in modular order for the ACCA Qualification, however you can attempt the papers within each module in any order. These rules are in place to guide students on an appropriate path through the ACCA Qualification. Ultimately they help students progress through our exams, as they ensure that students build on their learning and are taking the most appropriate exams based on where they are on their student journey. The modular order for the ACCA Qualification is: Knowledge module (F1-F3) Skills module (F4-F9) Professional module (Essentials P1-P3 and Options P4-P7) 20

21 If your exam allows you to enter for exams across modules, please remember that you must enter for outstanding exams in your current module if you wish to enter to sit papers in the next module. For example should you have passed exams F1-F8, if you wish to sit P1 you must also enter for F9 at the same exam booking. SUMMARY OF ENTRY REQUIREMENTS FOR IRISH SCHOOL LEAVING STUDENTS Ireland Irish Leaving Certificate in at least five separate subjects (including Mathematics & English) with at least 3 subjects at Higher (ARD) Level (Grade C3 or above / H1-H5) and at least 2 subjects at Grade D3 or above / O1- O6 / H1-H6, either at Higher (ARD) or Ordinary (Gnath) Level N.B. Unless otherwise stated, all subjects are taught in English. The subject of Economics is sufficient to meet English language requirements. Sufficient for Registration Ireland Ireland Ireland Ireland 2 passes at GCE / VCE A Level (grades A-E) PLUS 3 GCSE / Vocational GCSE / GCE O Level passes (grades 1-6 / A-C) In Maths and English 1 GCE / VCE A Level pass (grades A-E) PLUS 2 GCE / VCE AS Level (Supplementary / Subsidiary) passes (grades A-E) Matriculation to University (Bachelor or Masters). Please remember to view the exemption enquiry database to find out if your part complete degree attracts exemptions. 3 LCCI Higher passes PLUS 2 LCCI Intermediate Level passes In Maths and English Sufficient for Registration Sufficient for Registration Sufficient for Registration Sufficient for Registration Ireland National Certificate Business Studies Sufficient for Registration Ireland National Vocational Certificate Level 3 / National Vocational Certificate Level 2 Sufficient for Registration 21

22 Ireland Junior Certificate Insufficient for Registration Ireland National Vocational Certificate Level 1 Insufficient for Registration FEES DUE TO ACCA Please refer to the following link - TIME LIMITS There s no limit on how long you can spend on the Fundamentals level. Under the new rules a seven year time limit will be introduced at the Professional level. Students will have seven years to pass the exams at Professional level (P1, P2 and P3 and two of the options paper P4-P7). If a student does not pass all the Professional level exams within seven years, they will lose any passes that were achieved more than seven years ago and will need to retake them. The seven year time limit starts when a student passes their first Professional level exam. PRACTICAL EXPERIENCE REQUIREMENT (PER) As part of your journey to become a qualified ACCA member, you must demonstrate relevant skills and experience within a real work environment. This is what the PER (Practical Experience Requirement) is all about. 22

23 WHAT DO YOU NEED TO DO? To complete PER, you will need to: achieve 36 months of supervised experience in a relevant accounting or finance role(s) complete nine performance objectives (five Essentials and four Technical) record your progress online in MyExperience have your experience signed off by a practical experience supervisor Follow this link for additional information - ETHICS & PROFESSIONAL SKILLS MODULE The new Ethics and Professional Skills module is designed to increase your employability. It develops the full spectrum of advanced ethical and professional skills, exposing you to realistic business situations. Comprising six interactive units, the module covers: 1. Ethics and professionalism 2. Personal effectiveness 3. Innovation and scepticism 4. Commercial awareness, analysis, evaluation and problem solving 5. Leadership and team work 6. Communication and interpersonal skills 23

24 Additional information on the Ethics and Professional Skills module can be found at this link - REGISTRATION & EXEMPTIONS Students wishing to study ACCA must register with Association of Chartered Certified Accountants (ACCA) directly. Registration details are available on the ACCA website Students with previous Accounting or Business related qualifications may get exemptions from some of the subjects (except for Professional level papers). Please contact ACCA directly to enquire about your exemptions. ( TO QUALIFY AS AN ACCA MEMBER A student can transfer to membership as soon as they have - Completed exams - Completed the Ethics & Professional Skills Module - Recorded 36 months experience in a relevant role using the PER (Practical Experience Return) 24