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2019\u003Cbr>This syllabus and study guide are designed to help with teaching and learning and is intended to provide detailed information on what could be assessed in any examination session.\u003Cbr>THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDE\u003Cbr>Relational diagram with other papers\u003Cbr>This diagram shows direct and indirect links between this examination and other examinations which precede or follow it. Some examinations are directly underpinned by others. These links are shown as solid line arrows. The indirect links are shown as dotted line arrows. The relational diagram therefore indicates where learners are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.\u003Cbr>Overall aim of the syllabus\u003Cbr>This explains briefly the overall objective of the examination and indicates in the broadest sense the capabilities to be developed within the examination.\u003Cbr>Main capabilities\u003Cbr>This syllabus’s aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.\u003Cbr>Relational diagram of main capabilities\u003Cbr>This diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be used as an aid to planning teaching and learning in a structured way.\u003Cbr>Syllabus rationale\u003Cbr>This is a narrative explaining how the syllabus is structured and how the main capabilities or sections of the syllabus are linked. The rationale also | explains in further detail what the examination intends to assess and how.\u003Cbr>Detailed syllabus\u003Cbr>This shows the breakdown of the main capabilities (sections) of the syllabus into subject areas. This is the blueprint for the detailed study guide.\u003Cbr>Approach to examining the syllabus\u003Cbr>This section briefly explains the structure of the examination and how it is assessed.\u003Cbr>Study Guide\u003Cbr>This is the main document that students and learning and content providers should use as the basis of their studies, instruction and materials respectively.\u003Cbr>Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed within any examination session.\u003Cbr>The study guide is a precise reflection and breakdown of the syllabus. It is divided into sections based on the main capabilities identified in the syllabus. These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus. Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations. These outcomes indicate what exams may require students to demonstrate, and the broad intellectual level at which these may need to be demonstrated (*see intellectual levels below) .\u003Cbr>Learning Materials\u003Cbr>ACCA's Approved Content Programme is the programme through which ACCA approves learning materials from high quality content providers designed to support study towards ACCA’s qualifications.\u003Cbr>For information about ACCA's\u003Cbr>Approved Content Providers, please go to ACCA's Content Provider Directory.\u003Cbr>The Directory also lists materials by other publishers, these materials have not been quality assured by ACCA but may be helpful if used in |\n| --- | --- |\n| © ACCA 2018-2019 All rights reserved. |  |\n\n1  \n2  \n\n| conjunction with approved learning materials or for variant exams where no approved content is available. You will also find details of Additional Reading suggested by the examining teams and this may be a useful supplement to approved learning materials.\u003Cbr>ACCA's Content Provider Directory can be found here –\u003Cbr>[http://www.accaglobal.com/uk/en/student/acca](http://www.accaglobal.com/uk/en/student/acca)qual-student-journey/study-revision/learningproviders/alp-content. html\u003Cbr>Relevant articles are also published in Student Accountant and available on the ACCA website.\u003Cbr>LEVEL OF ASSESSMENTS – INTELLECTU","cbCainqqg7lD0bLZ","https://ap.wps.com/l/cbCainqqg7lD0bLZ","pdf",56886,11,"English","# THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDE\n## Relational diagram with other papers\n## Overall aim of the syllabus\n## Main capabilities\n## Relational diagram of main capabilities\n## Syllabus rationale\n## Detailed syllabus\n## Approach to examining the syllabus\n# Study Guide\n## Learning Materials\n## LEVEL OF ASSESSMENTS – INTELLECTUAL DEMAND\n## VALUE OF ASSESSMENTS – GUIDED LEARNING HOURS AND EDUCATION RECOGNITION\n## GUIDE TO EXAM STRUCTURE\n## GUIDE TO EXAMINATION ASSESSMENT","[{\"question\":\"What is the purpose of the FA2 syllabus and study guide for 2018–2019?\",\"answer\":\"It clarifies what could be assessed in any examination session and outlines the overall aims, main capabilities, and detailed study areas for learning and teaching planning.\"},{\"question\":\"How does the guide connect this exam to other examinations?\",\"answer\":\"It includes relational diagrams showing direct links as solid arrows and indirect links as dotted arrows to indicate underpinning knowledge and useful prior review.\"},{\"question\":\"How are knowledge and skills assessed in the subject areas?\",\"answer\":\"Within each subject area, assessments distinguish knowledge and skills, with knowledge marked as a superscript K and skills marked as a superscript S, including their application in an accounting or business context.\"}]","Maintaining Financial Records (FA2) - September 2018 to August 2019 Syllabus and Study Guide | PDF",28]