Fper Record Summary

Page 2 of 42

To submit the FPER Record you must send the signed and completed document to ACCA at:

Admissions Operational Delivery

2 Central Quay, 89 Hydepark Street, Glasgow G3 8BW, United Kingdom

Note: Please retain both an electronic and paper copy of your FPER Record and Summary in your own files as a back-up.

5 Each Essentials Competence has three Challenge Questions associated with it as explained in

the FPER Guide. To demonstrate each of these, you must answer each Challenge Question in

no more than 500 words and have each Essentials Competence signed off by your workplace

mentor when all three answers have been approved.

Note: If you wish to transfer to the ACCA Qualification in the future, you may claim exemptions

from four of the Essentials Performance Objectives within the ACCA Practical Experience

Requirement (PER).

To be awarded these exemptions your workplace mentor must be a fully qualified professional

accountant according to the regulations included on page 6 of the FPER guide.

6 To demonstrate achievement of each Technical Competence, you must place a tick against all

activities included within each competence. You must also write a statement of no more that

250 words explaining how you have gained the relevant experience.

7 Guidance on how to demonstrate that you have achieved Essentials and Technical

Competences and completed examples are available on the FIA website page in the document

`Demonstrating Essentials and Technical Competences for the CAT Qualification'. Please refer

to this before you complete these forms.

8 To record your achievement of each Essentials and Technical competence you should use the

electronic version of this record to type your responses. You can save the document to your

files at any point. When all competences have been completed, you must then complete the

summary pages by ticking the boxes against the competences claimed. When submitting your

FPER Record you must print off the whole document ensuring completion of the relevant

declarations, including all necessary signatures. You may use the email submit button to send

your FPER record to your Mentor to review as required. This facility is on the final page of this

document.

INTRODUCTION When you have passed the Diploma exams, the two Options exam papers and successfully completed the Foundations in Professionalism module you must submit your Foundations in Practical Experience Requirements (FPER) to claim full CAT Holder status. This document contains the FPER Record and Summary, which is where you record and have verified by your workplace mentor, the demonstration of the required competences to become a CAT Holder.

WHAT YOU NEED TO DO

1 On the next page you must enter your name and student registration number and your

main employment history details. Remember to include all employers from which you have

obtained relevant work experience and the information on who acted as your workplace

mentor, to verify demonstration of competences, at each employer.

2 If you work for an ACCA Approved Employer – trainee development CAT at gold or platinum

level, and you have your employer's permission to claim exemption from FPER, you must

check the relevant box at the top of the form on page 3 of this document and ensure that a

representative of your employer signs and dates the relevant declaration at the bottom of

page 42

3 To claim exemptions based on experience from any or all of the first four CAT exam papers

(FA1, MA1, FA2 and MA2) you must complete all the Technical Competences linked to each

exam from which you are claiming exemption, and tick the relevant boxes on page 42. The

Technical Competences linked to the first four exam papers are shown on Table 1 at the

bottom of page 12 of the FPER Guide and on page 44 in the summary section at the end of

this document.

Note: This requirement applies to anyone claiming exemptions based on experience,

whether or not they are working for an ACCA Approved Employer – trainee development

CAT at gold or platinum level.

4 To record demonstration of the Essentials and Technical competences you must complete

all four Essentials Competences and at least six of the Technical Competences; one from

Group 1; two from Group 2 and three from Group 3.

Student Name Registration Number

STUDENT SUMMARY EMPLOYMENT RECORD

Organisation name, address and telephone

number

ACCA Approved Employers CAT gold or

platinum *

Job title and brief summary of duties and

responsibilitiesDates to/from

Workplace mentor's name, professional

qualification(s) telephone number and email

address

STUDENT AND WORKPLACE MENTOR(S) DETAILS

Page 3 of 42

* If your employer has been registered as an Approved Employer - trainee development CAT at Gold or Platinum level, subject to your employer's permission you do not need to complete the FPER record, unless you are claiming exemptions from any or all of the first four papers (FAI, MAI, FA2, MA2). These must be signed off by your workplace mentor. The technical competencies linked to each of these specific exams is shown on page 42.

Approved Employers Yes *



EC1 – act professionally at work

You must be fully aware of the legal, professional and ethical standards and values that apply

to you as a professional and to your work as an accountant. This will include understanding

what it means to be a professional, keeping up to date with and complying with all relevant

laws and regulations, upholding fundamental principles of professional behaviour and acting

ethically.

To act professionally you need to:

• Comply with and keep up to date with relevant legislation,

• Uphold professional values and standards

• Act ethically.

Examples of relevant activities include:

Keeping up to date and complying with relevant legal and regulatory requirements which

affect your work, including laws on theft, fraud, money laundering, insider trading and health,

safety and security legislation.

Adhering to the following fundamental principles of ethical behaviour with clients, colleagues,

suppliers and customers:

• Integrity

• Objectivity

• Professional and technical competence and due care

• Confidentiality

• Professional behaviour.

Adhering to organisational policies affecting your work, including those relating to handling

client's money and money laundering.

Following organisational procedures or policies for retaining confidential business records, files

and other documents safely and securely.

Resolving ethical dilemmas or managing conflicts you have faced at work.

ESSENTIALS COMPETENCES – ALL FOUR must be completed

Key knowledge and understanding

• Understanding what it means to be a professional

• Knowing about relevant laws and regulations affecting bookkeepers and accountants

• Understanding the fundamental principles contained within the ACCA's Code of Ethics and

Conduct

• Appreciating that there are different ethical perspectives which apply to resolving dilemmas

and conflicts.

Linked assessments

Foundations in Professionalism (FiP)

Accountant in Business (FAB).

Page 4 of 42

CHALLENGE QUESTION

Question 1: Describe an occasion where you had to apply your knowledge of relevant laws, uphold fundamental principles or resolve and ethical conflict or dilemma at work.

ANSWER – Maximum

500 words (completed

by the student)

Page 5 of 42

CHALLENGE QUESTION

Question 2: What did you learn from this experience and how will it influence your future behaviour at work?

ANSWER – Maximum


by the student)

Page 6 of 42

CHALLENGE QUESTION

Question 3: What would have been the possible consequences if you had not complied with legal and regulatory requirements or had behaved unprofessionally or unethically?

ANSWER – Maximum


by the student)

WORKPLACE MENTOR'S SIGN OFF

I confirm that the explanation given and experience obtained meets the competence(s) requirements.

Page 7 of 42

Name Signature Dated

EC2 – manage self

As a professional, you are required to demonstrate an attitude and behaviours appropriate to

the workplace. This includes organising and prioritising your own workload and aiming to

deliver work of high quality that meets agreed objectives. You will need to work effectively with

other people from both your own and other organisations. You must also be committed to

your own learning and development, and take action to address your identified learning and

development needs.

To perform effectively you need to:

• prioritise and plan your work to meet objectives, managing conflicting pressures and

making best use of time and resources

• ensure the quality of your work always meets or exceeds agreed requirements

• develop and maintain effective working relationships

• actively develop your own skills and knowledge, acting on feedback where appropriate

• demonstrate a professional attitude to the culture of the organisation in which your work.

Achievement of this performance objective requires consistent performance over a period of

time. Evidence of this may include validation from third parties, and may be demonstrated as

part of carrying out other duties.


• actively evaluate your own performance and participate in your organisation's appraisal

process

• identifying your own development needs and regularly review your personal development

plan

• working effectively and reliably to ensure that everything for which you are personally

responsible is completed to a high standard

• working effectively as part of a team, providing support for others where appropriate

• working effectively on partnership/joint projects with workers in other organisations.

These examples illustrate how you might demonstrate your performance. They are not

obligatory – you may prefer to think of other ways that show how you perform effectively in

this area.

Linked exam papers

All examination syllabuses test a range of personal effectiveness skills, including skills required

for managing self.

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CHALLENGE QUESTION

Question 1: What have you learned about how you work as an individual?

ANSWER – Maximum


by the student)

Page 9 of 42

CHALLENGE QUESTION

Question 2: How have you changed your behaviour or approach to the workplace as a result of what you have learned?

ANSWER – Maximum


by the student)

Page 10 of 42

CHALLENGE QUESTION

Question 3: How has this helped improve work outputs or business results in your area?

ANSWER – Maximum


by the student)



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EC3 – communicate effectively

You will need to communicate clearly in order to work effectively with others. This includes

communicating clearly with colleagues at all levels in your organisation and with people

external to your own organisation. You must identify and minimise any barriers to effective

communication and convey information in a way that others will understand. You may also

need to check your own understanding of information provided by others.


• ensure verbal communication is clear and coherent

• ensure written communication is clear, well structured and professional

• listen effectively to gather information and understand other viewpoints

• check that information you have provided is understood and sufficient.



part of carrying out other activities.


• chairing or actively participate in meetings

• exchanging information with colleagues and/or clients to support the schievement of work

objectives

• making effective use of email

• compiling written reports for management of clients

• delivering formal presentations to management or clients

• exchanging ideas and information, within appropriate boundaries of confidentiality, to

develop supportive networks with other professionals.

These examples illustrate how you might demonstrate your performance. They are not obligatory

– you may prefer to think of other ways that show how you perform effectively in this area.

Linked exam papers

All examination syllabuses test a range of personal effectiveness skills, including

communication skills.

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CHALLENGE QUESTION

Question 1: Describe situations where you have effectively demonstrated each of the forms of communication mentioned

ANSWER – Maximum


by the student)

Page 13 of 42

CHALLENGE QUESTION

Question 2: What did you do to help you communicate effectively?

ANSWER – Maximum


by the student)

Page 14 of 42

ANSWER – Maximum


by the student)

CHALLENGE QUESTION

Question 3: How have your communication skills helped you to improve your performance elsewhere?



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EC4 – use information and communications technology

You will use information and communications technology to improve your work output. You

must make yourself aware of the software packages used in your workplace and make practical

use of the software available to support your own work objectives. This might include using

technology to gather and present information, calculate and interpret data, and to

communicate with others.


• select the appropriate software for the task, accroding to the needs and resources of your

organisation

• access files on your computer or your organisation's network

• create, edit and formar files

• use formulae, functions and tools to manipulate, analyse and interpret data

• use a search engine to find information on the internet or intranet

• send and receive emails (using features wuch as address books, attachments etc)

• protect software and data from security risks such as theft, viruses or unauthorised access.



part of carrying out other activities.


• using standard software packages including word processing and spreadsheet applications

• using standard accounting software packages

• using the internet and other IT resources for research purposes

• using standard software packages for organising and analysing data eg databases

• using standard software packages for the design and/or delivery of presentations

• using email applications to communicate both inside and outside your organisation.

These examples illustrate how you might demonstrate this performance objective. They are not

obligatory – you may prefer to think of other ways that show you how to perform effectively in

this area.

Key knowledge and understanding: business management

Apply information systems and knowledge management to implement and support business

functions and strategic objectives.

Linked exam papers

All examination syllabuses test a range of personal effectiveness skills, including information

and communication technology skills.

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CHALLENGE QUESTION

Question 1: Describe your experience of using information technology

ANSWER – Maximum


by the student)

Page 17 of 42

CHALLENGE QUESTION

Question 2: How have you applied your IT skills to improve your personal performance?

ANSWER – Maximum


by the student)

Page 18 of 42

ANSWER – Maximum


by the student)

CHALLENGE QUESTION

Question 3: How have your IT skills and associated improved performance benefited the wider organisation?



Page 19 of 42


GROUP 1 TECHNICAL COMPETENCES – Linked to Introductory Certificate level.

TC1: (Links with FA1)

VERIFY AND RECORD INCOME AND RECEIPTS FROM ORIGINATING DOCUMENTS

This Technical Competence area is about demonstrating that you are competent in the verification, preparation and coding of originating documents and in recording income and processing

receipts from customers. This TC may be demonstrated using manual or computerised systems.

Using sales orders to prepare invoices

Checking delivery notes anst sales orders

Coding invoices and credit/debit notes in

computerised or manual accounting systems

Checking that customer information and

calculations are correct, including sales tax (VAT)

and ensure that discounts allowed have been

applied correctly

Checking and reconciling cash received against

receipts or invoices issued

Recording and processing cash receipts and

payments in the petty cash and/or cash book

and in the sales ledger

Producing statements of account for customers

Explain how you have

demonstrated this :

(Maximum 250 words)

TECHNICAL COMPETENCES – Select a minimum of SIX; one from Group 1; two from Group 2 and three from Group 3



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VERIFY AND RECORD PURCHASES AND PAYMENTS FROM ORIGINATING DOCUMENTS

This Technical Competence area is about demonstrating that you are competent in the verification, preparation and coding of originating documents relating to purchase transactions and

payments to suppliers. This TC may be demonstrated using manual or computerised systems.

Recording and processing cash payments in the

petty cash and/or cash book and in the

purchases ledger

Checking and reconciling cash paid against

supplier invoices

Checking that supplier information and

calculations are correct, including purchase tax

(VAT) and ensure that discounts have been

applied correctly

Accurately calculating payments in accordance

with purchase invoices or supplier statements

Obtaining authorisation for payments

Coding invoices and credit/debit notes in

computerised or manual accounting systems

Checking supplier invoices against goods

received notes and check that prices charged

and quantities delivered are correct


demonstrated this :

(Maximum 250 words)



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PREPARE LEDGER ACCOUNTS AND AN INITIAL TRIAL BALANCE

This Technical Competence area is about demonstrating that you are competent in recording, totalling and balancing ledger accounts, reconciling them to control accounts, completing journal

entries and can extract a draft trial balance, identifying and correcting errors. (This TC can be demonstrated using a computerised or manual accounting system).

Producing an initial trial balance

Preparing adjusting journals and obtaining

authorisation

Providing reconciliation of totals against control

accounts and identify discrepancies

Totalling main and subsidiary ledger accounts

Identifying any discrepancies against bank

statements and prepare a bank reconciliation

statement and correct any errors or omissions

in the cash book


demonstrated this :

(Maximum 250 words)



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PROVIDE BASIC INFORMATION ON COSTS AND REVENUES

This Technical Competence area is about demonstrating that you are competent in providing basic information about revenue and costs, including comparing costs and revenues against previous

periods, forecasting cost and revenue data and in using spreadsheet packages effectively to support these activities.

Providing basic information on costs and

revenues to management

Extracting information on costs and revenues for

a previous or corresponding period

Processing source cost accounting documents

Classifying and coding different sources of

revenue

Classifying and coding different types of cost Explain how you have

demonstrated this :

(Maximum 250 words)



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GROUP 2 TECHNICAL COMPETENCES – Linked to Intermediate Certificate level.


CORRECT ERRORS AND PROCESS ACCOUNTING ADJUSTMENTS IN AN EXTENDED TRIAL BALANCE

This Technical Competence area is about demonstrating that you are competent in collecting and collating financial accounting information (complete or incomplete), identifying and correcting

errors and processing accounting adjustments through an extended trial balance.


demonstrated this :

(Maximum 250 words)

Reconstructing ledger accounts from

incomplete records and prepare an initial trial

balance

Opening a suspense account to record any

imbalance

Identifying and correcting errors to close the

suspense account through journal entries

Processing necessary accounting adjustments

and preparing the extended trial balance

Establishing necessary accounting adjustments

under the accruals concept



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MAINTAIN RECORDS RELATING TO CAPITAL ACQUISITION AND DISPOSAL

This Technical Competence area is about demonstrating that you are competent in keeping records relating to tangible non-current asset acquisition, depreciation and disposal.


demonstrated this :

(Maximum 250 words)

Reconciling the non-current asset registers

with ledger accounts

Maintaining asset registers

Calculating profit or loss on disposals

Calculating depreciation and recording it in

the accounts

Recording acquisitions and disposals of

non-current assets



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PREPARE THE FINAL ACCOUNTS OF UNINCORPORATED ENTITIES

This Technical Competence area is about demonstrating that you are competent in preparing income statements and statements of financial position for sole traders and partnerships.


demonstrated this :

(Maximum 250 words)

Following organisational policies and

procedures complying with external regulations

related to the timely preparation and

submission of final accounts to external

authorities

Identifying and reporting any discrepancies or

issues related to any items contained within the

final accounts and getting them resolved

Producing statements of financial position for

sole traders and/or partnerships in the correct

format from information in the extended trial

balance

Producing income statements for sole traders

and/or partnerships in the correct format from

information in the extended trial balance



Page 26 of 42



PREPARE AND COMPLETE SALES TAX/VAT RETURNS

This TC is about demonstrating that you are competent in preparing, completing and submitting sales tax data and/or VAT returns.


demonstrated this :

(Maximum 250 words)

Locating and collecting the relevant data

required to complete sales tax or VAT returns

Calculating inputs and outputs

Calculating sales tax/VAT payable or receivable

Complying with relevant laws and regulations

relating to sales tax/VAT and communicate and

cooperate with the relevant authorities

Completing a sales tax/ VAT return



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TC9: (Links with MA2)

RECORD AND ANALYSE INFORMATION RELATING TO DIRECT COSTS

This Technical Competence area is about demonstrating that you are competent in classifying and recording direct costs and are able to analyse them for management information purposes.


demonstrated this :

(Maximum 250 words)

Checking direct cost information relating to

inventories held

Analysing direct costs relating to specific cost

centres and to units of product and service

Classifying, recording and processing direct cost

information relating to labour and other direct

costs

Classifying, recording and processing direct cost

information relating to raw materials or finished

goods using an inventory cost system such as a

FIFO, LIFO, Average or Standard costs



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RECORD AND ANALYSE INFORMATION RELATING TO INDIRECT COSTS

This Technical Competence area is about demonstrating that you are competent in classifying and recording indirect costs for management information purposes.


demonstrated this :

(Maximum 250 words)

Making adjustments where overheads are under

or over recovered

Determining relevant activity levels for

individual cost centres and calculating

appropriate overhead absorption rates

Identifying and classifying indirect (overhead)

costs, including service centre costs, and

apportioning them to individual cost centres

Identifying and classifying indirect (overhead)

costs and allocating them to individual cost

centres



Page 29 of 42



RECORD AND ANALYSE INFORMATION RELATING TO COSTS, REVENUES AND PROFIT

This Technical Competence area is about demonstrating that you are competent in recording, estimating and analysing departmental, unit, job or process costs and revenues to calculate

and optimise profitability.


demonstrated this :

(Maximum 250 words)

Analysing and estimating costs by their

behaviour using basic statistical techniques to

distinguish between fixed, variable and semi-

variable costs

Calculating departmental, unit, job or process

costs and revenues using appropriate

assumptions

Determining the profitability of a department,

unit, job or process using relevant costing

techniques

Use decision-making techniques such as break-

even analysis, cost-volume-profit and limiting

factor analysis to support business decisions on

pricing and output.



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MANAGE AND CONTROL CASH RECEIPTS, PAYMENTS AND BALANCES

This Technical Competence area is about demonstrating that you are competent in managing, forecasting and monitoring overall cash receipts, payments and balances.


demonstrated this :

(Maximum 250 words)

Investing surplus funds where permitted

Arranging overdraft and loan facilities according

to anticipated requirements

Monitoring cash receipts and payments to

identify significant deviations from anticipated

cash requirements

Forecasting cash payments and receipts to

ensure adequate cash is available

Ensuring financial regulations and security

arrangements are followed to prevent fraud and

error



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GROUP 3 TECHNICAL COMPETENCES – Linked to Diploma level.

TC13: (Links with FFA)

DRAFT FINANCIAL STATEMENTS FOR DIFFERENT BUSINESS SECTORS

This Technical Competence area is about demonstrating that you are competent in preparing statutory financial statements, including income statements, statements of financial position and cash

flows and providing all supporting information under relevant legal and regulatory requirements for the sector in which you have experience*.

* The sectors that apply include, but are not restricted to: accounting practice, industry and commerce; central government; local government; the health sector.


demonstrated this :

(Maximum 250 words)

Drafting notes or information relevant to the

financial statements

Stating financial policies and making

adjustments for changes in accounting

estimates and errors

Drafting supplementary or explanatory

schedules or reports to be included in the

financial statements

Drafting financial statements for single

companies and groups of companies in

accordance with accepted format and

conventions, ensuring compliance with

relevant laws, regulations, accounting standards

and the requirements of external authorities

including the tax and company registration

authorities



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TC14: (Links with FFA)

INTERPRET FINANCIAL STATEMENTS FOR DIFFERENT BUSINESS SECTORS

This Technical Competence area is about demonstrating that you are competent in identifying the different elements of financial statements and interpreting financial performance and position for

the sector in which you have experience*.

* The sectors that apply include, but are not restricted to: accounting practice, industry and commerce; central government; local government; the health sector.


demonstrated this :

(Maximum 250 words)

Identifying the components of financial

statements and their relationships with each

other

Interpreting the relationships between elements

within financial statements using relevant

techniques, including ratios and relevant

performance measures or indicators

Analysing the financial performance and

position of entities and identifying comparisons

between organisations and trends over time

Identifying and explaining unusual features or

significant issues in financial performance and

position between organisations and over time

and presenting valid conclusions or

recommendations



Page 33 of 42


TC15: (Links with FMA)

USE MANAGEMENT ACCOUNTING TECHNIQUES TO SUPPORT PLANNING AND DECISION-MAKING

This Technical Competence area is about demonstrating that you are competent in using relevant management accounting techniques to support planning and decision-making.


demonstrated this :

(Maximum 250 words)

Selecting relevant techniques to appraise

alternative investment projects and to add most

value where investment funds are limited

Forecasting and evaluating costs and revenues

to support business planning

Applying relevant costing and other techniques

to analyse costs against jobs, processes and

products appropriately

Using relevant statistical techniques to analyse

costs and revenues into their different types for

making business estimates



Page 34 of 42



MEASURE AND EVALUATE FINANCIAL PERFORMANCE

This Technical Competence area is about demonstrating that you are competent in using relevant management accounting performance measurement techniques to support management.


demonstrated this :

(Maximum 250 words)

Comparing financial performance between

products, services, departments and divisions

within a business and over time

Identifying and recommending options for

reducing costs, increasing effectiveness and

making efficiencies through improving business

processes and operations

Reconciling and comparing management

accounting information from different sources

Collating and analysing information on costs

and revenues

Calculating relevant ratios and performance

measures to evaluate economic, efficient and

effective use of resources in achieving business

objectives



Page 35 of 42



PLAN AND CONTROL FINANCIAL PERFORMANCE

This Technical Competence area is about demonstrating that you are competent in using relevant management accounting planning and control techniques to support management.


demonstrated this :

(Maximum 250 words)

Prepare individual budgets for sales, production,

inventories, expenses and cash

Producing schedules and reports of data and

information that budgets can be prepared from

Producing forecasts of demand, revenues,

resource needs and costs



Page 36 of 42


TC18: (Links with FAB)

USE AND EVALUATE ACCOUNTING SYSTEMS AND FINANCIAL CONTROLS

This Technical Competence area is about demonstrating that you are competent in using, managing and improving accounting systems and controls.


demonstrated this :

(Maximum 250 words)

Recommending changes to accounting systems

or controls to improve their economy, efficiency,

or effectiveness

Reviewing operational arrangements for the

reliability and security of accounting systems or

controls

Identifying areas of inefficiency, weakness or risk

in accounting systems or controls

Using accounting systems to support your work

Updating and implementing new accounting

systems or controls



Page 37 of 42


TC19: (Links with FAU)

IMPLEMENT INTERNAL OR EXTERNAL AUDIT PROCEDURES

This Technical Competence area is about demonstrating that you are competent in the planning, conduct and reporting of an internal or external audit assignment.


demonstrated this :

(Maximum 250 words)

Conducting substantive tests and reporting any

unusual items to the audit supervisor

Deciding upon appropriate tests and making

suggestions for the audit plan

Planning an audit by gathering background

information, identifying control objectives,

assessing risks and identifying any control

deficiencies



Page 38 of 42


TC20: (Links with FTX)

PREPARE PERSONAL TAXATION COMPUTATIONS AND COMPLETE TAX RETURNS

This Technical Competence area is about demonstrating that you are competent in the preparation of personal tax computations and completing relevant returns.


demonstrated this :

(Maximum 250 words)

Calculating taxable income and benefits from

employment, identifying personal allowances

and allowable expenses

Calculating taxable investment income by

preparing schedules of property and investment

income and applying relevant deductions and

reliefs

Calculating taxable capital gains by identifying

chargeable assets and investments, allowances

and reliefs

Computing income tax and capital gains tax

payable from all sources and completing and

submitting the relevant tax return



Page 39 of 42


TC21: (Links with FTX)

PREPARE BUSINESS TAXATION COMPUTATIONS AND COMPLETE TAX RETURNS

This Technical Competence area is about demonstrating that you are competent in the preparation of business tax computations and completing relevant tax returns.


demonstrated this :

(Maximum 250 words)

Identifying and valuing chargeable assets that

have been disposed of, applying any reliefs,

deducting allowable costs and computing

chargeable gains

Classifying expenditure and receipts on the

acquisition and disposal of capital assets, and

computing capital allowances

Adjusting trading profits and losses for tax

purposes, adjusting for allowable expenses and

the private use of assets by owners, and

computing assessable business income

Page 40 of 42




TC22: (Links with FFM)

GRANT CREDIT AND MONITOR AND CONTROL THE COLLECTION OF DEBTS

This Technical Competence area is about demonstrating that you are competent in managing credit facilities and credit control.


demonstrated this :

(Maximum 250 words)

Monitoring accounts receivable and providing

information to customers about their accounts

and to the organisation on the overall control

of receivables

Using credit checking agencies or other

methods to identify credit risks to determine the

opening of credit facilities or to refuse credit

where appropriate

Agreeing credit terms with customers according

to your organisation's policy

Collecting debt and managing late payments

by appropriate means

Page 41 of 42




Essentials Competences – tick box if yes

(All FOUR to be achieved)

EC No: 1 2 3 4

Achieved

Technical Competences – tick box if yes

(Minimum of SIX to be achieved in total)

Group 1

Linked to Introductory Certificate Level examinations (Minimum ONE at this level)

TC No: 1 2 3 4

Exam link FA1 FA1 FA1 MA1

Achieved

Group 2

Linked to Intermediate Certificate Level examinations (Minimum TWO at this level)

TC No: 5 6 7 8 9 10 11 12

Exam link FA2 FA2 FA2 FA2 MA2 MA2 MA2 MA2

Achieved

Group 3

Linked to Diploma Level examinations (Minimum THREE at this level)

TC No: 13 14 15 16 17 18 19 20 21 22

Exam link FFA FFA FMA FMA FMA FAB FAU FTX FTX FFM

Achieved

APPLICATION FOR EXEMPTIONS BASED ON EXPERIENCE:

Based upon my practical work experience, I wish to apply for exemptions from the following

FIA Introductory and/or Intermediate level examination(s). (Tick box if yes). Note that all

technical competences linked with exam papers being claimed for must be completed, the

appropriate boxes checked, and signed off by your workplace mentor.

FA1, Recording financial transactions MA1, Management Information

FA2, Maintaining financial records MA2, Managing costs and finances

Student's signature

Student authentication

I confirm this is a true record of my experience and competence achieved.

Dated

Workplace Mentor's verification I have reviewed the employment record of the above student and can confirm that the student has at least 12 months' relevant experience and: (Check one of the two below options)

Page 42 of 42

DatedSignatureName

I confirm that I have reviewed the competences achieved in the FPER Record and that they have been correctly summarised above.

I confirm that the student has worked for an ACCA Approved Employer - trainee development CAT at Gold or Platinum level and is eligible to claim exemption from demonstrating the Essentials and Technical competences

Documents

Fper Record Summary