Public learning track
Workplace Ethics, Whistleblowing, and Dilemma Resolution in Accounting
6 lessons
Goal
Apply ethical principles to professional relationships, recognize financial misconduct, execute lawful whistleblowing procedures, and resolve complex ethical dilemmas.
Featured Diagrams
Acting Ethically with Clients and Managing Conflicts of Interest
6 lessons
0 of 6 done
- Acting Ethically with Clients and Managing Conflicts of InterestUp next
- Acting Ethically with Colleagues, Employers, and SuppliersNot started yet
- Identifying Unethical and Illegal Acts in the WorkplaceNot started yet
- Courses of Action and Whistleblowing ProceduresNot started yet
- External Disclosure and Seeking Legal and Professional AdviceNot started yet
- Applying Ethics in Financial Decision-Making: Complex Dilemma ResolutionNot started yet
Standards Covered
- ACC-15.4General Certificate of Education Advanced Level (UK A-Level) · Accounting · Year 13 (A2 Level) · Grade 11how to act ethically when working with clients, suppliers, colleagues and stakeholders and the importance of adhering to organisational and professional values, codes of practice and regulations
- ACC-15.5General Certificate of Education Advanced Level (UK A-Level) · Accounting · Year 13 (A2 Level) · Grade 11appropriate courses of action to take if there is a suspicion that an unethical or illegal act has been, or may be, committed by an employer, colleague or client
- ACC-15.1General Certificate of Education Advanced Level (UK A-Level) · Accounting · Year 13 (A2 Level) · Grade 11the fundamental principles of ethical behaviour including integrity, objectivity, professional competence and due care, confidentiality and professional behaviour
Curriculum Framework
11th Grade · UK A-Level
1
6 lessons
Partnership Accounting: Capital Structures and Profit Appropriations
Understand the legal framework of partnerships, maintain fixed and fluctuating capital accounts, and prepare comprehensive profit and loss appropriation accounts.
2
6 lessons
Partnership Accounting: Structural Changes, Revaluations, and Dissolution
Account for changes in partnership structure, including goodwill valuation, asset revaluations, partner admissions, retirements, settlements, and complete dissolution.
3
4 lessons
Limited Company Structures and Income Statements
Understand corporate legal structures and draft formal limited company income statements, incorporating corporation tax and finance cost accruals.
4
5 lessons
IAS 16 Asset Revaluations and Accounting Treatments
Record upward and downward revaluations of non-current assets under IAS 16, including revaluation reserve transfers, depreciation adjustments, and disposals.
5
5 lessons
Limited Company Statement of Financial Position and Final Accounts
Classify assets and liabilities, draft statements of changes in equity and financial position, and synthesize complex year-end adjustments into complete corporate financial statements.
6
12 lessons
Corporate Financing, Share Capital, and Equity Changes
Record ordinary and preference share issues, rights issues, bonus issues, and share buybacks, and prepare the Statement of Changes in Equity.
7
6 lessons
Cash vs Profit Dynamics and Operating Cash Flows
Differentiate between cash liquidity and operating profit, and calculate operating cash flows using the indirect method under IAS 7.
8
7 lessons
IAS 7 Cash Flow Statement Preparation and Analysis
Construct complete IAS 7 Statements of Cash Flows including investing and financing activities, and analyze corporate cash flow health.
9
4 lessons
International Accounting Standards and the Conceptual Framework
Understand the role of the IASB, the qualitative characteristics of the Conceptual Framework, and key IAS standards governing financial statements.
10
8 lessons
Published Accounts and Annual Report Analysis
Examine the legal requirements, core components, and audit role in published accounts, while critically evaluating their utility and limitations for various stakeholders.
11
7 lessons
Calculating and Interpreting Financial Ratios
Calculate and interpret profitability, liquidity, working capital efficiency, financial gearing, and shareholder investment ratios.
12
7 lessons
Evaluating Business Performance and Financial Statement Limitations
Apply trend analysis, inter-firm benchmarking, and qualitative appraisal to critically evaluate company performance while accounting for data limitations and creative accounting.
13
4 lessons
Accounting Information Systems and Internal Controls
Evaluate computerized and cloud accounting systems, analyze security vulnerabilities, and design robust internal control procedures.
14
10 lessons
Stakeholder Communication, Sustainability, and Strategic Advisory
Communicate complex accounting data to diverse stakeholders, evaluate social and environmental impacts, and draft comprehensive strategic advisory reports.
15
8 lessons
Professional Ethics and Regulatory Frameworks in Accounting
Understand fundamental ethical principles, threats, safeguards, the role of professional accountancy bodies, and key statutory frameworks including AML regulations.
16
6 lessons
Workplace Ethics, Whistleblowing, and Dilemma Resolution in Accounting
Apply ethical principles to professional relationships, recognize financial misconduct, execute lawful whistleblowing procedures, and resolve complex ethical dilemmas.