ACCA Syllabus in Mumbai
The ACCA qualification is divided into three levels: Applied Knowledge, Applied Skills and Strategic Professional. This ACCA syllabus overview helps learners understand the full course structure in Mumbai, from core subjects and modules to paper progression across all levels.
Business and Technology (BT)
The ACCA Business and Technology paper develops an understanding of the business environment and how finance, accounting and management support organisational performance.
Topics covered
- Organisational structure, leadership and management
- Business environmental factors
- Accounting in business and control functions
- Managing resources and finance in business
- Building efficient teams and business functions
Management Accounting (MA)
The ACCA Management Accounting paper builds quantitative and decision-making capability through costing, budgeting, planning and performance analysis.
Topics covered
- Cost and management accounting concepts
- Types of costs, behaviour and objective setting
- Business mathematics and spreadsheet use
- Cost accounting techniques and calculations
- Budgeting, planning and analysis
- Management techniques for decisions
Financial Accounting (FA)
The ACCA Financial Accounting paper starts from accounting fundamentals and builds into statement preparation, principles, entries and reporting basics.
Topics covered
- Principles of financial accounting
- Double-entry accounting methods
- Financial reporting basics
- Journal, ledger and trial balance preparation
- Preparation of financial statements
- Analysis of basic accounting outputs
Corporate and Business Law (LW)
This paper introduces the legal framework relevant to business and explains how law, governance and ethics influence corporate decision-making.
Topics covered
- Essential elements of the legal system
- Contract law and business transactions
- Employment and company law basics
- Corporate governance and director responsibilities
- Fraud, ethics and professional conduct
Performance Management (PM)
Performance Management focuses on budgeting, cost control, decision-making and performance evaluation using financial and non-financial data.
Topics covered
- Cost and management accounting techniques
- Decision-making in business scenarios
- Budgeting and standard costing
- Performance measurement and variance analysis
- Control systems and divisional performance
- Strategic performance analysis basics
Taxation (TX)
The ACCA Taxation paper helps learners understand how tax rules apply to individuals, businesses and transactions. It develops practical tax computation and compliance skills.
Topics covered
- The tax system, administration and ethics
- Income tax for individuals
- Corporate taxation principles
- Capital gains basics
- Value added tax and indirect tax concepts
- Tax compliance, computation and planning
Financial Reporting (FR)
Financial Reporting teaches preparation, interpretation and analysis of financial statements in line with accounting standards and reporting frameworks.
Topics covered
- Conceptual and regulatory framework
- Preparation of single-entity financial statements
- Accounting for assets, liabilities, income and expenses
- Cash flow statements and performance analysis
- Introduction to consolidated statements
- Interpretation of financial information
Audit and Assurance (AA)
This paper develops auditing principles, assurance frameworks, evidence, controls and reporting concepts for business contexts.
Topics covered
- Audit planning and risk assessment
- Audit evidence and documentation
- Internal controls and procedures
- Reporting and assurance standards
Financial Management (FM)
Financial Management covers investment decisions, business finance, working capital and treasury-focused corporate finance concepts.
Topics covered
- Investment appraisal and finance decisions
- Working capital management
- Business finance and cost of capital
- Risk management and treasury basics
Strategic Business Leader (SBL)
SBL develops governance, leadership, risk assessment and strategic decision-making capability through integrated case-style learning.
Topics covered
- Management of an organisation
- Governance roles and structures
- Professional ethics and judgement
- Business strategy and internal controls
Strategic Business Reporting (SBR)
SBR focuses on professional reporting judgement, corporate reporting frameworks and interpretation of advanced reporting issues.
Topics covered
- Framework for financial reporting
- Corporate reporting issues
- Governance and reporting implications
- Complex business reporting scenarios
Advanced Financial Management (AFM)
AFM extends finance into advanced markets, treasury, restructuring and global corporate finance situations.
Topics covered
- Investments and market structure
- Mergers, acquisitions and valuation
- Treasury and advanced risk management
- Global business finance concepts
Advanced Performance Management (APM)
APM teaches advanced performance measurement, optimisation and interpretation of business performance systems.
Topics covered
- Performance management techniques
- Strategic planning and control models
- Evaluation of performance systems
- External factors and case studies
Advanced Taxation (ATX)
ATX extends taxation through practical case-led guidance on tax planning, law interaction and business tax decisions.
Topics covered
- Tax systems and advanced planning
- Business tax effects and structures
- Planning for operations and duties
- Complex tax case studies
Advanced Audit and Assurance (AAA)
AAA combines advanced audit and assurance with case-led reporting, ethics, analytical tools and complex engagement reporting.
Topics covered
- Advanced audit and regulatory framework
- Audit of complex financial statements
- Comprehensive audit reporting
- Analytical techniques and assurance scenarios
ACCA Ethics Module
The ethics and professional skills module develops employability, leadership, business communication and workplace effectiveness through guided scenarios.
What it develops
- Professional ethics and judgement
- Leadership and communication
- Commercial awareness
Practical Experience Requirement
The ACCA practical experience requirement connects qualification with relevant finance or accounting work experience mapped to performance goals.
Key expectations
- Relevant accounting or finance experience
- Structured performance goals
- Application of technical and workplace skills
ACCA Exam Structure & Completion Pattern
Understand how the ACCA exam structure works, including paper flow, exam pattern, exam type and how learners typically complete the qualification over time.
Computer-based ACCA examinations
All ACCA examinations are computer-based. Many papers can be attempted in March, June, September and December, while some can be taken on demand.
13 papers across 3 levels
Applied Knowledge includes BT, MA and FA. Applied Skills covers LW, PM, TX, FR, AA and FM. Strategic Professional includes SBL, SBR and two optional papers.
Exam type changes by level
Knowledge level is more objective-led, Skills combines subjectives and objective questions, while Strategic Professional moves more into case-study-based assessment.
Completion can take 2–3 years
Depending on exemptions, pace and paper strategy, many learners complete ACCA in roughly 2–3 years even when attempting papers one by one.
