The Applied Knowledge Level lays the groundwork for your ACCA journey, introducing fundamental accounting, business, and financial management principles. This level helps you build a strong foundation in financial reporting, management accounting, and business operations, preparing you for advanced studies in professional finance.

This foundation stage introduces core principles of accounting, business, and management. It helps you build a solid understanding of financial and managerial concepts essential for any future finance professional. 

At this level, you will:
✔ Develop a fundamental understanding of accounting principles, business technology, and financial management.
✔ Gain essential skills in bookkeeping, cost control, and financial reporting to support business decision-making.
✔ Build a strong knowledge base to progress into the Applied Skills Level and beyond. 

Module 1 - Business Technology (BT)

This module focuses on understanding business organisations, their structures, the role of accountants, and how external factors such as the economy and digital technology impact businesses. 

Key topics: Business organisation and governance, economic and legal environment, accounting frameworks, professional ethics, and team leadership.  

Lecture Profile

Capt(R) Allan Tan Ee Ming MMIM  A member of the Malaysian Institute of Management Master of Business Administration, Heriot-Watt University, UK B. Sc. (Physics), Sussex University, UK Diploma in Education, National University of Malaysia (UKM) Mr. Allan has over 20 years of teaching experience in business and management subjects. A Physics graduate from the UK, he previously taught CIMA (E1 & E2) and Cambridge A Level, where one of his Business students earned the Cambridge Learners Award for the top score in Malaysia (out of over 5,000 candidates). He has been lecturing on ACCA's Business and Technology (BT) paper since 2018. Mr. Allan also served as Director of Studies and Head of the Business & Management Faculty at a top college in KL.

Module 2 - Financial Accounting (FA) 

Learn essential costing techniques, budgeting, variance analysis, and performance measurement methods to help businesses make informed financial decisions. 

Key topics: Double-entry bookkeeping, trial balance, financial statements, accruals/prepayments, depreciation, irrecoverable debts, ratio analysis, basic consolidation. 

Lecture Profile

Mr. Hee Yok Lai (Jason)  Master of Business Administration (Accountancy & Finance), University of Northumbria, UK BA (Hons) Accountancy & Finance (Second Upper), University of Abertay Dundee, UK Advanced Diploma in Business Administration, Society of Business Practitioners Diploma in Management Accounting, London Chamber of Commerce & Industry (LCCI) Mr. Hee has over 20 years of teaching experience in financial and management accounting. Currently lectures ACCA F3 (Financial Accounting) and F2 (Management Accounting) at Crescendo International College, Johor. Has also taught University of London, Heriot-Watt University, LCCI, CIMA, and ICSA programmes. Known for clear, exam-focused teaching. Holds Malaysian teaching permit J2024PM1089.

Module 3 - Management Accounting (MA) 

Gain fundamental knowledge of financial reporting, the preparation of financial statements, and international accounting standards. 

Key topics: Cost classification, absorption vs marginal costing, budgeting, standard costing, variance analysis, performance measurement, investment appraisal. 

Lecture Profile

Mr. Hee Yok Lai (Jason)  Master of Business Administration (Accountancy & Finance), University of Northumbria, UK BA (Hons) Accountancy & Finance (Second Upper), University of Abertay Dundee, UK Advanced Diploma in Business Administration, Society of Business Practitioners Diploma in Management Accounting, London Chamber of Commerce & Industry (LCCI) Mr. Hee has over 20 years of teaching experience in financial and management accounting. Currently lectures ACCA F3 (Financial Accounting) and F2 (Management Accounting) at Crescendo International College, Johor. Has also taught University of London, Heriot-Watt University, LCCI, CIMA, and ICSA programmes. Known for clear, exam-focused teaching. Holds Malaysian teaching permit J2024PM1089.

Fees & Important Dates

👇Click below for the ACCA fee details👇:

January 2025 Intake

July 2025 Intake 

👇Click below for the CBE exam dates details👇: 

CBE Exam Dates (Jul - Dec 2025)

CBE Exam Dates (Jan - Jun 2026)

CBE Exam Dates (Jul - Dec 2026)

Lesson Plans

The Applied Skills Level builds on the foundational knowledge from the Applied Knowledge Level, helping you develop practical expertise in key areas of finance, accounting, taxation, and auditing. These modules focus on applying technical knowledge to real-world business scenarios, equipping you with the strong, broad-based finance skills required to become a strategic professional accountant in any industry.  

At this stage, you’ll apply your knowledge to real-world scenarios. You’ll develop skills in taxation, corporate law, audit, and financial management, strengthening your ability to interpret and solve complex financial challenges. 

At this level, you will:
✔ Develop expertise in financial and management accounting, taxation, corporate law, and audit procedures.
✔ Gain a deeper understanding of financial reporting, risk management, and business decision-making.
✔ Strengthen your analytical and problem-solving abilities through practical case studies and application-based learning.

Module 1 - Corporate and Business Law (LW)

Gain fundamental knowledge of financial reporting, the preparation of financial statements, and international accounting standards. 

Key topics: Legal systems, contract formation and breach, tort law, employment law, company formation and administration, directors' duties, insolvency, and fraud.  

Temporarily not available at Crescendo International College until further notice. 

Module 2 - Performance Management (PM)

Teaches strategic performance measurement, budgeting, and cost management techniques. 

Key topics: Specialist costing (ABC, lifecycle, target), short-term decision making, budgeting and learning curves, advanced variance analysis, divisional performance, transfer pricing.  

Lecture Profile

Module 3 - Taxation (TX)

Provides an in-depth understanding of individual and corporate tax principles, including income tax, VAT, and tax planning. 

Key topics: Tax administration, corporation tax, income tax, chargeable gains, inheritance tax, VAT. 

Lecture Profile

Module 4 - Financial Reporting (FR)

Provides an in-depth understanding of individual and corporate tax principles, including income tax, VAT, and tax planning.

Key topics: Conceptual framework, IFRS standards, single entity financial statements, group consolidation, earnings per share, interpretation and ratio analysis.  

Lecture Profile

Module 5 - Audit and Assurance (AA)

Provides an in-depth understanding of individual and corporate tax principles, including income tax, VAT, and tax planning. 

Key topics: Audit framework and ethics, audit planning and risk, internal controls, substantive procedures, audit evidence, completion procedures, and audit reports. 

Lecture Profile

Module 6 - Financial Management (FM)

Provides an in-depth understanding of individual and corporate tax principles, including income tax, VAT, and tax planning. 

Key topics: Working capital management, investment appraisal (NPV, IRR, payback), sources of finance, business valuations, cost of capital (WACC, CAPM), risk management.  

Lecture Profile

The Strategic Professional Level is designed for students who are ready to take on leadership roles in finance and accounting. This level focuses on critical thinking, strategic decision-making, and advanced technical skills. 

This final stage prepares you to take on senior roles. You’ll focus on strategic decision-making, advanced reporting, and leadership. With both essential and elective modules, this level allows you to tailor your studies based on your career goals. 

At this level, you will:
✔  Develop leadership and professional ethics to make high-level strategic business decisions.
✔  Master advanced financial management, reporting, and performance analysis techniques.
✔ Strengthen problem-solving abilities with real-world case studies and scenario-based learning.

Essential Modules

Module 1 - Strategic Business Reporting (SBR)

Requires professional judgement in evaluating financial reporting principles across complex business contexts.   

Key topics: Ethical principles, IFRS framework, group consolidation, changes in group ownership, foreign currency translation, financial instruments, leases, share-based payments.   

Lecture Profile

Module 2 - Strategic Business Leader (SBL)

An integrated case study examination simulating the role of a senior finance professional. Tests ability to analyse complex business situations, make strategic decisions, and communicate effectively.  

Key topics: Strategic analysis (PESTEL, Porter's Five Forces), corporate governance, risk management, change management, professional skills (communication, analysis, scepticism).   

Lecture Profile

Take the first step towards a successful accounting career with Crescendo International College. Join our ACCA programme and become a globally recognised finance professional!

For more information, visit our website or click the button below to contact our admissions team today!