Cash and Financial ManagementThis unit focuses on the importance of managing cash within organisations and covers the knowledge and skills required to make informed decisions on financing and investment in accordance with organisational policies and external regulations. Cash and Financial Management is an optional unit. Learning outcomes: Prepare forecasts for cash receipts and payments Prepare cash budgets and monitor cash flows Understand the importance of managing finance and

E Business finance

sales and general ledgers

Business Tax is an optional unit

Tax Processes for Business FA2025 (valid for assessments until January 2027) materials will be released in October

This knowledge is developed and applied in Strategic Business Leader and is therefore vitally important

This unit is about the key aspects of taxation that affect UK taxpayers

Use control accounts

Brought-forward knowledge is identified throughout the Interactive Text

The Exam Practice Kit covers the 4 themes which will be assessed in the L3 Knowledge Assessment EPA

Identify threats and safeguards when evaluating alternative courses of action and make choices and recommendations that are consistent with relevant guidance and that reflect standards of ethical behaviour that are appropriate for a professional accountant

percentages

enhancing their employability and professional growth