ACCA
Fundamental level
Intermediate
Module 2 (F5 + F9)
Full course: 72 ac.h
Length of the course: 60 ac.h. (1 lesson = 2.15 ac.h.)
Testing end control: 12 ac.h.
The program is intended for non-native speakers of English at intermediate level to help prepare for Module 2 (F5 + F9)
Materials:
 Syllabus and study guides to ACCA papers
 Past exam papers
 Examiner’s reports
1
Dates
Lesson (Each
lesson = 2.15
ac.h.)
Vocabulary to focus on
Grammar to focus on
Business skills obtained
Lesson 1
Target costing and lifecycle
costing and activity-based
costing
Present tenses
Explain and apply cost
accounting techniques
Lesson 2
Lesson 3
Lesson 4
Lesson 5
Lesson 6
Throughput accounting and
backflush accounting
Cost-volume-profit-analysis
Transfer pricing
The risks of uncertainty and
linear programming
Quantitative aspects of
budgeting
(affirmative, negative sentences and
questions)
Time: 19.00-21.15
25 February
Giving definitions
Describing
Giving opinions
27 February
Agreeing and disagreeing
Means of comparing and speaking about the
difference
Making conclusions
3 March
Select and appropriately
apply decision-making
techniques to facilitate
business decisions and
promote efficient and
effective use of scarce
business resources,
appreciating the risks and
uncertainty inherent in
business and controlling those
risks
Commenting
5 March
7 March
Writing
Making suggestions
Making recommendations
2
Identify and apply
appropriate budgeting
techniques and methods for
planning and control
11 March
Lesson 7
Budgeting techniques
Expressing ideas in a structured way
Lesson 8
Behavioral aspects of budgeting
Assessing the advantages and disadvantages
of the situation
Linking words
Lesson 9
Materials mix and variance
analysis
Lesson 10
Measuring planning variances
Lesson 11
Interpreting financial data
Lesson 12
Performance measurement
Lesson 14
17 March
Analyzing
Assessing
Writing in a structured way
Making suggestions
Figures
Presenting information using graphs, charts
and tables (bar charts, line graphs, pie
charts and scatter graphs)
Using passive
Interpreting information (including the
above tables, graphs and charts)
presented in management reports
Lesson 13
13 March
Financial management and its
function
Verbs +Infinitives
Verbs + gerunds
Using gerunds
Financial management
environment
Means of critical discussing
3
19 March
21 March
Use standard costing systems
to measure and control
business
performance and to identify
remedial action
Formulate and solve multiple
scarce resource problems
both graphically and using
simultaneous equations as
appropriate
Assess the performance of a
business from both a financial
and non-financial viewpoint,
appreciating the problems of
controlling divisionalised
businesses and the
importance of allowing for
external aspects
Discuss the role and purpose
of the financial management
function
Assess and discuss the impact
of the economic environment
on financial management
25 March
27 March
31 March
2 April
Lesson 15
Lesson 16
Working capital management
Investment appraisal
Critical discussing
Speaking about the advantages and
disadvantages
Discuss and apply working
capital management
techniques
Means of speaking about possibility and
probability
Carry out effective
investment appraisal
Identify and evaluate
alternative sources of
business finance
Explain and calculate the cost
of capital and the factors
which affect it
Lesson 17
Business finance
Conditionals 0, 1
Lesson 18
Cost of capital
Conditionals 2
Lesson 19
Business valuations
Lesson 20
Risk management
Conditionals 3
Conditionals (revision)
4
4 April
8 April
10 April
14 April
Discuss and apply principles
of business and asset
valuations
16 April
Explain and apply risk
management techniques in
business
18 April