The ACCA AB module introduces students to the business environment and organisational structure, as well as the role of the accounting function within a business. The paper also gives an overview of other management functions and ethics.
Whilst there are a lot of concepts introduced in this module, your knowledge is tested at quite a superficial level. Many students find AB the easiest of the Knowledge level papers. Many of the aspects of this syllabus are covered in more detail in later papers.
The key syllabus areas are:
The ACCA AB exam is a two-hour computer based assessment. The pass mark is 50%.