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British qualified accountants are full voting members of United Kingdom professional bodies that evaluate individual experience and test competencies for accountants. The term accountant has the same legal protection in the United Kingdom as that given to other professions.
The ACCA full Professional qualification is regarded as the equivalent of a UK master's degree by the UK NARIC and Department for Education. Subjects include: Financial accounting, Management accounting, Financial reporting, Taxation, Company law, Audit and assurance and Financial management.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
A candidate reaching the correct answer will receive full marks, regardless of the method used to answer the question. All the questions that are attempted by a student and not crossed out will be assessed. However, only the six best answers will be used in the calculation of the final grade for the paper, giving a total maximum mark of 120.
Units conclude with a test called a ‘computer-based assessment’. For apprentices, their course knowledge, practical skills and behaviour in the workplace is assessed through an end-point assessment. This includes an interview, as well as an online test. [13] AAT allows remote invigilation for selected assessments. [14]
The South African Institute of Chartered Accountants (SAICA), South Africa’s pre-eminent body for accountants. The institute provides a wide range of support services to more than 48,000 members and associates who are chartered accountants (CAs(SA)), as well as associate general accountants (AGAs(SA)) and accounting technicians (ATs(SA)).
Lawson-Perfect's approach is to represent each part of a question as a function of the answer to the previous part. That is, if a student answer's "x" for part a, the correct answer to part b is "f(x)." No matter what the student puts for part a, the corresponding answer for part b can be calculated quickly.
Multiple choice questions lend themselves to the development of objective assessment items, but without author training, questions can be subjective in nature. Because this style of test does not require a teacher to interpret answers, test-takers are graded purely on their selections, creating a lower likelihood of teacher bias in the results. [8]