ACCA Applied Knowledge formula sheets and revision notes
One printable page per chapter: the formulas, rules and quick-revision points to know, the mistakes that cost marks and exam tips. Built from our fact-checked study guide. Free, no sign-up.
Business and Technology
- The purpose and types of business organisationFormula sheet
- Stakeholders in business organisationsFormula sheet
- Political and legal factors affecting businessFormula sheet
- Macroeconomic factorsFormula sheet
- Microeconomic factorsFormula sheet
- Social and demographic factorsFormula sheet
- Technological factorsFormula sheet
- Environmental and sustainability factorsFormula sheet
- Competitive factorsFormula sheet
- The formal and informal business organisationFormula sheet
- Business organisational structureFormula sheet
- Organisational cultureFormula sheet
- Governance in business organisationsFormula sheet
- Sustainable business practicesFormula sheet
- The relationship between accounting and other business functionsFormula sheet
- Accounting and finance functions within business organisationsFormula sheet
- Regulation and financial crimeFormula sheet
- Financial information provided by businessFormula sheet
- Financial systems and technologyFormula sheet
- Internal controlsFormula sheet
- The impact of advances in technologyFormula sheet
- Leadership, management and supervisionFormula sheet
- Individual and group behaviour in business organisationsFormula sheet
- Team formation, development and managementFormula sheet
- Motivating individuals and teamsFormula sheet
- Learning and training at workFormula sheet
- Review and appraisal of individual performanceFormula sheet
- Personal effectivenessFormula sheet
- Consequences of ineffectiveness at workFormula sheet
- Competence frameworks and personal developmentFormula sheet
- Sources of conflict and techniques for conflict resolutionFormula sheet
- Communicating in businessFormula sheet
- Fundamental principles of ethical behaviourFormula sheet
- The role of regulatory and professional bodies in promoting ethical and professional standards in the accountancy professionFormula sheet
- Corporate codes of ethicsFormula sheet
- Ethical conflicts and dilemmasFormula sheet
Management Accounting
- Accounting for managementFormula sheet
- Sources of dataFormula sheet
- Cost classificationFormula sheet
- Presenting informationFormula sheet
- Sampling methodsFormula sheet
- Analytical techniques in budgeting and forecastingFormula sheet
- Summarising and analysing dataFormula sheet
- SpreadsheetsFormula sheet
- Accounting for material, labour and overheadsFormula sheet
- Absorption and marginal costingFormula sheet
- Cost accounting methodsFormula sheet
- Alternative cost accounting principlesFormula sheet
- Nature and purpose of budgetingFormula sheet
- Budget preparationFormula sheet
- Flexible budgetsFormula sheet
- Asset budgeting and investment appraisalFormula sheet
- Budgetary control and reportingFormula sheet
- Behavioural aspects of budgetingFormula sheet
- Standard costing systemFormula sheet
- Variance calculations and analysisFormula sheet
- Reconciliation of budgeted and actual profitFormula sheet
- Performance measurement - overviewFormula sheet
- Performance measurement - applicationFormula sheet
- Cost reductions and value enhancementFormula sheet
- Monitoring performance and reportingFormula sheet
Financial Accounting
- The context and purpose of financial statements for external reportingFormula sheet
- Stakeholders' needsFormula sheet
- The main elements of financial statementsFormula sheet
- The regulatory frameworkFormula sheet
- Duties and responsibilities of those charged with governanceFormula sheet
- Key principles and concepts of accountingFormula sheet
- Qualitative characteristics of useful financial informationFormula sheet
- Double-entry bookkeeping principles including the maintenance of accounting recordsFormula sheet
- General ledger accounts and journal entriesFormula sheet
- Sales and purchasesFormula sheet
- CashFormula sheet
- InventoriesFormula sheet
- Tangible non-current assetsFormula sheet
- DepreciationFormula sheet
- Intangible non-current assets and amortisationFormula sheet
- Accrued expenses (accruals), prepaid expenses (prepayments), accrued income and deferred incomeFormula sheet
- Provisions and contingenciesFormula sheet
- Capital structure and finance costsFormula sheet
- Bank reconciliationsFormula sheet
- Payables account reconciliationsFormula sheet
- Trial balanceFormula sheet
- Correction of errorsFormula sheet
- Suspense accountsFormula sheet
- Statement of financial positionFormula sheet
- Statement of profit or loss and other comprehensive incomeFormula sheet
- Disclosure notesFormula sheet
- Events after the reporting periodFormula sheet
- Incomplete recordsFormula sheet
- SubsidiariesFormula sheet
- AssociatesFormula sheet
- Importance and purpose of analysis of financial statementsFormula sheet
- RatiosFormula sheet
- Analysis of financial statementsFormula sheet