ACCA
Maximising your ACCA studies: Understanding how subjects are connected
29 Apr 2025
Studying for your ACCA qualification is an exciting experience when preparing for a rewarding career in accounting and finance. While the syllabus can seem daunting at times, understanding the connections between subjects and committing to a continuous study strategy can make a significant difference in your exam success.
Understanding subject connections
The ACCA syllabus is designed to build your knowledge progressively, making links between subjects essential for deeper understanding and stronger performance.
Here are some examples of connected modules within the qualification:
- Financial Accounting (FA) and Financial Reporting (FR) - FA provides a foundation in financial reporting principles, which you'll expand on in FR by tackling more complex reporting scenarios and standards.
- Management Accounting (MA) and Performance Management (PM) - Concepts such as costing and budgeting from MA directly underpin the strategic performance analysis covered in PM.
- Taxation (TX) and (Advanced Taxation) ATX - TX gives you an essential introduction to key taxation concepts, but you'll refine these skills in ATX as you handle advanced tax planning and advisory tasks.
- Corporate and Business Law (LW) and Strategic Business Leader (SBL) - The legal framework explored in LW is invaluable when making strategic decisions in SBL, where legal considerations come into play.
Choosing your ACCA optional subjects
When you reach the strategic professional level of the ACCA qualification, you will need to consider which optional subjects you will choose. This should align with your career goals and the connections across the syllabus.
The available optional units are:
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Taxation (ATX)
- Advanced Audit and Assurance (AAA)
Choosing the right modules for you
Firstly, you should align your choices with your career path. For example, if you’re interested in a career in audit, then Advanced Audit and Assurance (AAA) is a natural choice.
However, if you’re struggling to choose what’s best for you, you can consider module connections. Like throughout the ACCA qualification, some of the optional units complement each other well and can provide a broader skill set.
For example:
- AFM and APM: Combining these two subjects can equip you with a comprehensive understanding of financial management and performance evaluation, making you versatile in strategic roles.
- ATX and AAA: This combination is particularly beneficial for those who wish to specialise in compliance or assurance services.
The strategic professional optional units also relate to the applied skills subjects, so it’s worth reflecting on the subjects you enjoyed and excelled in during the earlier stages of the ACCA qualification.
Connected subjects and continuous study
As you work through the ACCA qualification, your knowledge will grow stronger. However, pausing your learning can cause delays to your success, particularly due to the connections between many of the modules.
When you take a break from your learning, it's likely that you'll start to forget the information you've learnt in previous subjects. For example, if you take a break after failing your FA exam, you'll likely be delaying your process as the content becomes less fresh in your mind.
Similarly, if you pass your FA exam but still pause your learning, by the time you study for your FR exam, you could have forgotten all of the useful information from FA that would've given you a headstart.
Tips for adopting continuous study
1. Create a study plan
At Kaplan, we can help you create a study plan that considers your learning needs and any additional commitments. However, if you prefer to do this yourself, aim to break the syllabus into smaller tasks and create a study timetable that can be integrated into your weekly schedule.
Adopting continuous study doesn’t have to be complicated. Here’s how you can make it work:
2. Use all the resources available to you
If you're subscribing to the full ACCA qualification, ensure that you're utilising all of your content. This includes study texts, practice questions, mock exams, and even online tutor support for any content-related queries.
3. Regularly test yourself
Take practice questions and mock exams to identify weaker areas and focus your efforts on improvement.
4. Don't give up!
It's good to reward yourself for any achievements you make throughout your studies, but it's important to not lose track of the end goal.
If you pass an exam, celebrate, and then get back into your studies. If you fail your exam, seek advice and support that's available to you, and give it another. Remember, the content can be difficult, but you're not on your own!
Study ACCA with Kaplan
Whether you’ve taken a break from your studies or looking to progress your career, browse our ACCA course and subscribe to the full qualification.
ACCA
Maximising your ACCA studies: Understanding how subjects are connected
29 Apr 2025
Studying for your ACCA qualification is an exciting experience when preparing for a rewarding career in accounting and finance. While the syllabus can seem daunting at times, understanding the connections between subjects and committing to a continuous study strategy can make a significant difference in your exam success.
Understanding subject connections
The ACCA syllabus is designed to build your knowledge progressively, making links between subjects essential for deeper understanding and stronger performance.
Here are some examples of connected modules within the qualification:
- Financial Accounting (FA) and Financial Reporting (FR) - FA provides a foundation in financial reporting principles, which you'll expand on in FR by tackling more complex reporting scenarios and standards.
- Management Accounting (MA) and Performance Management (PM) - Concepts such as costing and budgeting from MA directly underpin the strategic performance analysis covered in PM.
- Taxation (TX) and (Advanced Taxation) ATX - TX gives you an essential introduction to key taxation concepts, but you'll refine these skills in ATX as you handle advanced tax planning and advisory tasks.
- Corporate and Business Law (LW) and Strategic Business Leader (SBL) - The legal framework explored in LW is invaluable when making strategic decisions in SBL, where legal considerations come into play.
Choosing your ACCA optional subjects
When you reach the strategic professional level of the ACCA qualification, you will need to consider which optional subjects you will choose. This should align with your career goals and the connections across the syllabus.
The available optional units are:
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Taxation (ATX)
- Advanced Audit and Assurance (AAA)
Choosing the right modules for you
Firstly, you should align your choices with your career path. For example, if you’re interested in a career in audit, then Advanced Audit and Assurance (AAA) is a natural choice.
However, if you’re struggling to choose what’s best for you, you can consider module connections. Like throughout the ACCA qualification, some of the optional units complement each other well and can provide a broader skill set.
For example:
- AFM and APM: Combining these two subjects can equip you with a comprehensive understanding of financial management and performance evaluation, making you versatile in strategic roles.
- ATX and AAA: This combination is particularly beneficial for those who wish to specialise in compliance or assurance services.
The strategic professional optional units also relate to the applied skills subjects, so it’s worth reflecting on the subjects you enjoyed and excelled in during the earlier stages of the ACCA qualification.
Connected subjects and continuous study
As you work through the ACCA qualification, your knowledge will grow stronger. However, pausing your learning can cause delays to your success, particularly due to the connections between many of the modules.
When you take a break from your learning, it's likely that you'll start to forget the information you've learnt in previous subjects. For example, if you take a break after failing your FA exam, you'll likely be delaying your process as the content becomes less fresh in your mind.
Similarly, if you pass your FA exam but still pause your learning, by the time you study for your FR exam, you could have forgotten all of the useful information from FA that would've given you a headstart.
Tips for adopting continuous study
1. Create a study plan
At Kaplan, we can help you create a study plan that considers your learning needs and any additional commitments. However, if you prefer to do this yourself, aim to break the syllabus into smaller tasks and create a study timetable that can be integrated into your weekly schedule.
Adopting continuous study doesn’t have to be complicated. Here’s how you can make it work:
2. Use all the resources available to you
If you're subscribing to the full ACCA qualification, ensure that you're utilising all of your content. This includes study texts, practice questions, mock exams, and even online tutor support for any content-related queries.
3. Regularly test yourself
Take practice questions and mock exams to identify weaker areas and focus your efforts on improvement.
4. Don't give up!
It's good to reward yourself for any achievements you make throughout your studies, but it's important to not lose track of the end goal.
If you pass an exam, celebrate, and then get back into your studies. If you fail your exam, seek advice and support that's available to you, and give it another. Remember, the content can be difficult, but you're not on your own!
Study ACCA with Kaplan
Whether you’ve taken a break from your studies or looking to progress your career, browse our ACCA course and subscribe to the full qualification.
