Certified Accounting Technician - CAT
Foundations in Accountancy
The certified accounting technician (CAT) qualification is granted by the ACCA upon completion of each of the nine coursesbelow.For detailed course descriptions, please visit www.cam-ed.com. To pass, students must earn at least 50% on the international ACCA exam; exams are taken at the CamEd Business School computer examination center. Each exam or pair of exams is awarded with a certificate or a diploma. The Diploma in Business is awarded three exemptions from the professional ACCA program.
Registration Requirement
A high school diploma or equivalent is required in order to register in the CAT program (Chinese high school diplomas are accepted). Applicants should apply online at www.cam-ed.com and they will be invited to take an entrance exam. The entrance exam tests English and math skills.
| Introductory Certificate in Financial and Management Accounting | |
Course Description |
Skills Acquired |
Recording Financial Transactions FA1 |
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This course introduces recording financial information
from originating document up to the trial balance. It also covers banking procedures, maintaining and reconciling cash records. |
● Maintaining a cashbook
● Preparing a bank reconciliation ● Recording sales ● Recording purchases |
Management Information MA1 |
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This course introduces basic costing techniques,
sources of information, and cost classification.
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● Accounting for materials
● Accounting for labor, product costs ● Presenting information in spreadsheets
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| Intermediate Certificate in Financial and Management Accounting | |
Course Description |
Skills Acquired |
Maintaining Financial Records FA2 |
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This course concentrates in depth on the double-entry system
and on recording, processing, and reporting business transactions, including accounting for fixed assets. |
● Preparing ledger accounts
● Recording receivables, payables, provisions ● Recording inventory, non-current assets ● Preparing a trial balance |
MMaintaining Costs and Finances MA2 |
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This course develops costing techniques, starting with recording
costs and continues to study management decision making. |
● Absorption costing, marginal costing
● Process costing, service costing ● Cash budgets |
| Diploma in Accounting and Business | |
Course Description |
Skills Acquired |
Foundations of Financial Accounting FFA |
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Students learn how to prepare financial statements,
focusing on the income statement and balance sheet. |
● Preparing a balance sheet
● Preparing an income statement ● Correcting accounting errors |
Management Accounting FMA |
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This course reviews costing techniques, proceeding to
study budgeting, standard costing and variance analysis. |
● Budget preparation
● Budget control and reporting ● Standard costing, variance analysis |
Accountant in Business FAB |
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This is a course on the functions of business with a strong
emphasis on managing people and business strategy. |
● Motivating individuals and teams
● Principles of business strategy ● Principles of corporate governance |
| Certificate in Auditing | |
Course Description |
Skills Acquired |
Foundations in Audit FAU |
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This course covers purpose of audit, duties of the auditor,
and the process of an audit of financial statements, beginning with audit planning and evaluating internal controls. |
● Testing internal controls
● Audit planning and risk assessment ● Audit procedures ● Audit documentation and reports |
| Certificate in Financial Management | |
Course Description |
Skills Acquired |
Managing Finances FFM |
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This course introduces planning and controlling cash flow,
making capital investment decisions, and managing trade credit. |
● Maintaining a cashbookbr
● Preparing a bank reconciliation ● Recording sales |