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
 
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
 
This course introduces basic costing techniques,
sources of information, and cost classification.

 

● Accounting for materials
● Accounting for labor, product costs
● Presenting information in spreadsheets

 

Intermediate Certificate in Financial and Management Accounting
Course Description
Skills Acquired
Maintaining Financial Records FA2
 
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

Maintaining Costs and Finances MA2
 
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
 
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
 
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
 
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
 
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
 
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