{"id":627,"date":"2019-10-18T08:19:58","date_gmt":"2019-10-18T05:19:58","guid":{"rendered":"https:\/\/www.phanosiacovou.com\/courses\/accounting-and-economics\/lcci-level-4-financial-accounting\/"},"modified":"2019-10-25T18:46:06","modified_gmt":"2019-10-25T15:46:06","slug":"lcci-level-4-financial-accounting","status":"publish","type":"page","link":"https:\/\/www.phanosiacovou.com\/en\/courses\/accounting-and-economics\/lcci-level-4-financial-accounting\/","title":{"rendered":"LCCI Level 4: Financial Accounting"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k1ulrkdx-3164824f2f007b370367047d35c5b2e3\">\n.avia-section.av-k1ulrkdx-3164824f2f007b370367047d35c5b2e3{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.phanosiacovou.com\/wp-content\/uploads\/2019\/10\/mathimata-logistikis-larnaca.jpg);\nbackground-position:100% 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type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-14s3i-7da21ef73df33bc884082350cc38639e\">\n.flex_column.av-14s3i-7da21ef73df33bc884082350cc38639e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-14s3i-7da21ef73df33bc884082350cc38639e av_one_half  avia-builder-el-1  el_before_av_one_half  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k1vpgetw-c44703a14df0fa75dec2652b81c967d4\">\n#top .av-special-heading.av-k1vpgetw-c44703a14df0fa75dec2652b81c967d4{\npadding-bottom:10px;\ncolor:#ffffff;\n}\nbody .av-special-heading.av-k1vpgetw-c44703a14df0fa75dec2652b81c967d4 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-k1vpgetw-c44703a14df0fa75dec2652b81c967d4 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class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-3owu-310c4a840665936f5496dfd41287c5e4\">\n.flex_column.av-3owu-310c4a840665936f5496dfd41287c5e4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-3owu-310c4a840665936f5496dfd41287c5e4 av_one_half  avia-builder-el-3  el_after_av_one_half  avia-builder-el-last  flex_column_div av-zero-column-padding  '     ><\/div>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-627'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9vv6u-2ac726b9a2dc37a832d0a4a817d04e3f\">\n.flex_column.av-9vv6u-2ac726b9a2dc37a832d0a4a817d04e3f{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-9vv6u-2ac726b9a2dc37a832d0a4a817d04e3f av_one_full  avia-builder-el-4  el_after_av_section  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-k1vovd6d-d7ef56a048e825bf69b1d56dd1e4b2ae '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3>Aims<\/h3>\n<p><strong>The aims of this qualification are to enable candidates to develop:<\/strong><\/p>\n<ul>\n<li>the ability to prepare accounting statements and data in accordance with accounting standards and the accounting framework<\/li>\n<li>the ability to use and interpret accounting statements and data<\/li>\n<li>the ability to account for groups and changes in capital structure<\/li>\n<li>an understanding of the conceptual aspects of financial accounts<\/li>\n<li>an understanding of the differing needs of user of accounts and the audit function.<\/li>\n<\/ul>\n<h4><strong>Syllabus Topics<\/strong><\/h4>\n<p><strong>Section 1: Conceptual Aspects of Financial Accounts<\/strong><\/p>\n<ol>\n<li>Accounting concepts and principles<\/li>\n<li>The regulatory framework<\/li>\n<li>Accounting for changing prices<\/li>\n<li>Statutory accounts of limited companies<\/li>\n<\/ol>\n<p><strong>Section 2: Financial Accounting Standards<\/strong><\/p>\n<ol start=\"5\">\n<li>Taxation<\/li>\n<li>Accounting for Government grants<\/li>\n<li>Stocks and long term contracts<\/li>\n<li>Accounting for Research and Development<\/li>\n<li>Accounting for post balance sheet events<\/li>\n<li>Accounting for Contingencies<\/li>\n<\/ol>\n<p><strong>Section 3: Complex Issues in Company Accounting<\/strong><\/p>\n<ol start=\"11\">\n<li>Accounting for a group of companies<\/li>\n<li>Company Amalgamations<\/li>\n<li>Capital Reconstructions, including capital reductions<\/li>\n<\/ol>\n<p><strong>Section 4: The Auditing Framework<\/strong><\/p>\n<ol start=\"14\">\n<li>Users of accounts<\/li>\n<li>Auditing<\/li>\n<\/ol>\n<h4><strong>Coverage of Syllabus Topics in Examinations<\/strong><\/h4>\n<ul>\n<li>The compulsory question will be drawn from Syllabus Sections 1, 2 or 3.<\/li>\n<li>In every examination paper there will be a minimum of one question from each of the 4 sections.<\/li>\n<\/ul>\n<h4><strong>Examination Format<\/strong><\/h4>\n<ul>\n<li>The time allowance for the examination is 3 hours.<\/li>\n<li>Question 1 is compulsory and must be answered by all candidates.<\/li>\n<li>Candidates will then be required to answer any 3 from the remaining 4 questions.<\/li>\n<li>The compulsory question is worth 40 marks.<\/li>\n<li>Each of the remaining questions are worth 20 marks each.<\/li>\n<\/ul>\n<\/div><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":526,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"slim_seo":{"title":"LCCI Level 4: Financial Accounting - \u0399\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03ac \u03a6\u03c1\u03bf\u03bd\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03b1 \u03a6\u0391\u039d\u039f\u03a3 \u0399\u0391\u039a\u03a9\u0392\u039f\u03a5","description":"\u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03a0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae \u039f\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03af\u03b1 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03a0\u03b9\u03c3\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2, \u0395\u03ba\u03c0\u03b1\u03af\u03b4\u03b5\u03c5\u03c3\u03b7 LCCI Level 4: Financial Accounting Aims The aims of this qualification are to enable candi"},"footnotes":""},"class_list":["post-627","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/pages\/627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/comments?post=627"}],"version-history":[{"count":1,"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/pages\/627\/revisions"}],"predecessor-version":[{"id":628,"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/pages\/627\/revisions\/628"}],"up":[{"embeddable":true,"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/pages\/526"}],"wp:attachment":[{"href":"https:\/\/www.phanosiacovou.com\/en\/wp-json\/wp\/v2\/media?parent=627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}