CAT Program

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 For detailed course descriptions, please visit 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 and they will be invited to take an entrance exam. The entrance exam tests English and math skills.

ACCA Introductory Certificate in Financial and Management Accounting

Course Description Skills Acquired
Recording Financial Transactions FA1  
This course introduces recording financial information from
to the trial balance.
It also covers banking procedures and reconciling cash records.
  • Maintaining a cashbook
  • Preparing a bank reconciliation
  • Recording sales and purchases
Management Information MA1  
This course introduces basic techniques,
, and cost classification.
  • Accounting for materials
  • Accounting for labor, product costs
  • Presenting information in spreadsheets

ACCA Intermediate Certificate in Financial and Management Accounting

Course Description Skills Acquired
Maintaining Financial Records FA2  
This course concentrates in the double-entry system
, processing, and reporting business transactions,
  • Preparing ledger accounts and a trial balance
  • Recording receivables, payables, provisions
  • Recording inventory, non-current assets
Managing Costs and Finances MA2  
This course develops costing techniques,
recording costs and continuing to management decision making.
  • Absorption costing, marginal costing
  • Process costing, service costing
  • Cash budgets

ACCA Diploma in Accounting and Business

Course Description Skills Acquired
Financial Accounting FFA  
Students learn how to prepare financial statements,
the income statement and balance sheet. 
  • Preparing a balance sheet and income statement
  • Correcting accounting errors
Management Accounting FMA  
This course reviews costing techniques,
budgeting, standard costing and variance analysis.
  • Budget preparation, control and reporting
  • Standard costing, variance analysis
Foundations in Business and Technology (FBT)  
This is a course on the functions of business with a
on managing people and business strategy.
  • Motivating individuals and teams
  • Principles of business strategy

ACCA Certificate in Auditing

Course Description Skills Acquired
Foundations in Audit FAU  
This course covers the purpose of audit, of the auditor,
process of an audit of financial statements,
audit planning and evaluating internal controls.
  • Testing internal controls
  • Audit planning and risk assessment
  • Audit procedures, documentation and reports

Certificate in Financial Management

Course Description Skills Acquired
Foundations in Financial Management FFM  
This course introduces cash management, investment, 
investment decisions, and managing trade credit.
  • Cash budgeting and forecasting
  • Working capital management
  • Investment Appraisal