ACCA exam is divided into basic stages and professional stages. Some candidates are ready to relax after completing the basic stage exam. After all, there are only 4 exams left to get the ACCA accounting qualification certificate. However, when they understand the difficulty of the core courses and elective courses, they can only immediately devote themselves to more intense review. ACCA first takes SBL or SBR? Next, let Senior Sister Gaodun answer it for everyone.
1. ACCA first takes SBL or SBR?
is the core course of the same P stage. SBL and SBR are the pain in the hearts of many candidates. Compared with most courses in the basic stage, the difficulty of SBL and SBR courses is really greatly improved.
If you analyze these two courses from the perspective of course difficulty, SBL was merged from the merger of P1 and P3 before the policy update, so the course content is more, which means that candidates need to spend more energy to prepare for this exam. Therefore, for those candidates who have plenty of time, they can start applying for the exam with SBL first. If the candidates don’t have much study time, it may be more appropriate to start the exam with SBR.
2. About SBL
1. Introduction to SBL Subjects
SBL "Strategic Business Leader" course is a substantial comprehensive examination. It combines the main functions of the enterprise with strategic leadership in a wider professional, organizational and social context, and requires ACCA trainees to analyze business situations from a leadership standpoint and provide and implement appropriate, effective and sustainable solutions. Demonstrate organizational leadership, advanced consulting or consulting skills and related professional skills through comprehensive case studies.
2.SBL subject relevance
(SBL) Strategic Business Leadership Course is a core compulsory course in the ACCA strategic professional stage. It has a certain connection with AB (Accountant and Enterprise), PM (Performance Management), and AA (Audit and Certification) you have studied before. At the same time, it is also related to EPSM (Professional Ethics and Professional Skills Module). It is recommended to learn this course after completing the Professional Ethics Module.
3. About SBR
1.SBR Account Introduction
(SBR) The main content of the strategic business report is the professional ethics and professional principles of accountants, the group's financial statements are compiled, the professional judgment ability they have learned is used, the financial performance of various entities and the company's financial status assessment can be evaluated, and the significance of financial statements and comprehensive reports can be analyzed for different stakeholders and the significance of financial statements and comprehensive reports, including non-financial data. Assess the suitability of the financial reporting framework and critically explore changes in the accounting regulatory system and its impact on financial reporting.
2.SBR subject correlation
(SBR) strategic business reporting course is the last course under the ACCA financial accounting system. It is a follow-up course of the previous FA (financial accounting) and (FR) financial reporting courses. Based on the first two courses, it will examine the candidates' mastery of accounting standards and their ability to use relevant knowledge to conduct financial analysis. In addition, associated with certain contents of SBR (Strategic Business Report) is ACCA's Last Course (AAA) Advanced Audit and Certification.
Senior Sister Gaodun wishes everyone to pass the ACCA exam as soon as possible. At the same time, everyone is welcome to go to Gaodun Education’s official website to consult any questions. There is also a gift package for information!
