AIA Units
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Please click on the title for more information on each unit.
Search the Register of Regulated Qualifications for AIA units.
LEVEL 5 CERTIFICATE IN ACCOUNTANCY
UNIT 1: APPLYING FINANCIAL ACCOUNTING THEORY TO PRACTICAL SITUATIONS
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Level: 5 |
GLH: 30 |
UNIT AIM
The Student will be able to prepare financial statements and draft other financial information to support these. They will also be able to use this financial information to evaluate organisational performance as a basis for decision making.
UNIT 2: BUSINESS ECONOMICS
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Level: 5 |
GLH: 15 |
UNIT AIM
The Student will be able to recognise economic problems and identify possible solutions in a variety of economic situations. They will be able to apply their knowledge of the analysis of particular situations in the UK, Europe and Rest of the World including developing countries.
UNIT 3: MANAGEMENT ACCOUNTING
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Level: 5 |
GLH: 30 |
UNIT AIM
The Student will know and be able to apply management accounting techniques to ascertain the cost of products, processes, operations and services. They will also be able to provide information to assist management in their decision making and policy formulation activities.
UNIT 4: PRINCIPLES OF LAW FOR ACCOUNTANTS
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Level: 4 |
GLH: 25 |
UNIT AIM
The Student will be able to apply legal principles to accounting problems including all aspects of the law of contracts and torts. They will also have a general understanding on how to apply the law on insolvency.
UNIT 5: THEORY AND APPLICATION OF THE PRINCIPLES OF AUDIT
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Level: 5 |
GLH: 20 |
ADDITIONAL ASSESSMENT REQUIREMENTS
Must be taken jointly with Unit 6: Application of the Underlying Principles of Personal and Business Tax.
UNIT AIM
The Student will be able to understand the theory of audit practice and apply these principles in planning and conducting an audit. They will also be able to provide input and understand the nature of audit reporting.
UNIT 6: APPLICATION OF THE UNDERLYING PRINCIPLES OF PERSONAL AND BUSINESS TAX
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Level: 5 |
GLH: 20 |
ADDITIONAL ASSESSMENT REQUIREMENTS
Must be taken jointly with Unit 5: Theory and Application of the Principles of Audit.
UNIT AIM
The Student will be able to understand the UK tax system and be able to compute tax liabilities for both individuals and organisations; this will include income tax, capital gains tax and corporation tax.
UNIT 7: PRINCIPLES OF STATISTICAL SOURCES AND DATA COLLECTION
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Level: 4 |
GLH: 10 |
ADDITIONAL ASSESSMENT REQUIREMENTS
Must be taken jointly with Unit 8: Business Information Processing
UNIT AIM
The Student will be able to identify sources of statistical data and use a range of techniques to present the information for analytical purposes.
UNIT 8: BUSINESS INFORMATION PROCESSING
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Level: 4 |
GLH: 10 |
ADDITIONAL ASSESSMENT REQUIREMENTS
Must be taken jointly with Unit 7: Principles of Statistical Sources and Data Collection.
UNIT AIM
The Student will be able to understand the concepts and methods of business information technology, and its application to practical business situations.
LEVEL 6 DIPLOMA IN ACCOUNTANCY
UNIT 9: MANAGING INTERNAL AND EXTERNAL AUDIT PROCEDURES
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Level: 6 |
GLH: 48 |
UNIT AIM
The Student will be able to plan and prepare audits both internal and external in accordance with professional and legal framework of auditing. They will be able to undertake the audit of computer installations and systems and limited company audits. They will also be able to review audit practice.
UNIT 10: THE APPLICATION OF COMPANY LAW IN FINANCIAL SETTINGS
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Level: 6 |
GLH: 48 |
UNIT AIM
The Student will have an understanding of the principles and practice of company law relating to the financial environment. They will also be able to make reasoned conclusions following the application of legal rules and procedures.
UNIT 11: ANALYTICAL SKILLS FOR BUSINESS
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Level: 5 |
GLH: 20 |
ADDITIONAL ASSESSMENT REQUIREMENTS
Must be taken jointly with Unit 12: Designing a Management Information System.
UNIT AIM
The Student will be able to apply mathematical statistical systems modelling and techniques to a range of problems. They will also be able to interpret the results and evaluate appropriateness and limitations of techniques used.
UNIT 12: DESIGNING A MANAGEMENT INFORMATION SYSTEM
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Level: 5 |
GLH: 20 |
ADDITIONAL ASSESSMENT REQUIREMENTS
Must be taken jointly with Unit 11: Using Statistics as a Management Tool.
UNIT AIM
The Student will be able to take part in the strategic development and design of management information systems, including both hardware and software. They will understand methods of selection, acquisition, organisation, management and security of the processes and technology involved.
UNIT 13: BUSINESS MANAGEMENT PRINCIPLES FOR ACCOUNTANTS
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Level: 6 |
GLH: 48 |
UNIT AIM
The Student will be able to understand organisational structure and design, business management and the role of the manager in an organisation. They will also understand the management theories applied to decision making and planning and control processes.
UNIT 14: FINANCIAL ACCOUNTING FOR INTERNATIONAL ACCOUNTANTS
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Level: 6 |
GLH: 50 |
UNIT AIM
The Student will be able to prepare and interpret accounting statements and to prepare appropriate accounts for specialised transactions.
UNIT 15: THE USE OF COST CONTROL AND COST MANAGEMENT IN OPERATIONAL AND STRATEGIC DECISION MAKING
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Level: 6 |
GLH: 50 |
UNIT AIM
The Student will be able to understand the economic and commercial environment to enable them to make effective use of management accounting information within their own organisation or business practice. They will gain an understanding of financial control and decision, support aspects of management accounting and be able to diagnose complex business problems in an accounting information context.
LEVEL 7 DIPLOMA IN PROFESSIONAL ACCOUNTANCY
UNIT 16: CORPORATE ACCOUNTING AND REPORTING
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Level: 7 |
GLH: 60 |
UNIT AIM
The Student will be able to critically evaluate current thought and developments in financial accounting and reporting. They will also be able to apply knowledge and professional judgement in an assessment and discussion of the requirements of international accounting standards and other reporting requirements. The Student will have the ability to prepare and assess a wide variety of accounting and financial statements in a wide variety of business contexts.
UNIT 17: FINANCIAL MANAGEMENT WITH AN INTERNATIONAL PERSPECTIVE
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Level: 7 |
GLH: 60 |
UNIT AIM
The Student will be able to appraise the appropriate deployment of financial resources and their long term impact and evaluate strategic options and make appropriate recommendations. The Student will also understand managing the financial consequences of global company operations.
UNIT 18: PROFESSIONAL PRACTICE IN AUDITING
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Level: 7 |
GLH: 60 |
UNIT AIM
The Student can exercise judgement in the management of the audit process and in the application of audit techniques, and evaluate and discuss issues relating to current practices and developments in auditing and associated areas.
UNIT 19: TAXATION AND TAX PLANNING
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Level: 7 |
GLH: 60 |
UNIT AIM
The Student will have knowledge of the practical aspects of the UK tax system and an appreciation of the interaction of taxes. They will be able to analyse the taxation issues of a given situation and to offer tax planning solutions.
