BA4 Textbook Syllabus
SearchSyllabus A
BUSINESS ETHICS AND ETHICAL CONFLICT
A1Ethics
Nature of ethics
Values and attitudes of a professional accountant
Regulatory Bodies
Frameworks of accounting
Recap Test
A2Ethical Behaviour
Virtues
Independence, scepticism, accountability and social responsibility
Threats
5:18
Fundamental Principles
2:23
Safeguards
4:30
Recap Test
A3Regulating Ethical Behaviour
Consequences of ethical and unethical behaviour
Corporate and personal ethical stances
Recap Test
A4Ethical Dilemmas
Ethical Dilemmas
Syllabus B
CORPORATE GOVERNANCE
B1Corporate Governance
Corporate Governance
Agency Relationship
1:32
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
B2Boards & Directors
Board Structures
Board Of Directors
1:19
Role of CEO
1:44
Role of the Chairman
1:03
NEDs
1:50
Board Committees
3:29
Recap Test
B3Role of external and internal audit
Types Of Audit
Internal & External Auditor
5 Elements of Assurance engagements
1:16
Appointment of the External Auditor
1:37
Duties / Rights of the External Auditor
5:50
True and Fair & Reasonable Assurance
5:46
Audit Planning And Procedures
Best practice for Internal Audit
2:49
Outsourcing internal audit
2:10
Value for Money
1:31
Recap Test
B4Nature of errors and frauds
Nature of accounting errors
Fraud
Different Types of Fraud
Fraud prevention
Fraud detection
Role & Duties of Managers in Fraud Detection
B5Corporate Social Responsibility (CSR)
OECD General Principles
Global Reporting Initiative
Global Reporting Initiative - Report Content and Quality
Other CSR Initiatives
Stakeholders
Internal, Connected and external Stakeholders
How different Stakeholder groups interact
Recap Test
Syllabus C
CONTRACT AND EMPLOYMENT LAW
C1Contracts & 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
C2aContract 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
Syllabus D
COMPANY ADMINISTRATION
D1Nature, 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