Author: Kwame Aikins

Search 500 + past questions and counting.

ACCA

ICA (Ghana)

PROFESSIONAL PROGRAM

1992 Constitution

7 Ps

ABC Limitations

Abnormal Loss

Absenteeism

Absorption Costing

acceptability

Acceptance

Acceptance Decision

Accident Prevention

Accommodation strategy

Accountability

Accountant qualities

Accountants

Accountants' Independence

Accounting

Accounting Adjustments

accounting classification

Accounting Concepts

Accounting Errors

Accounting estimates

Accounting Information

Accounting Information Systems

Accounting Issues

Accounting Policies

Accounting principles

Accounting Profession

Accounting Rate of Return

Accounting Rate of Return (ARR)

Accounting Reconciliations

Accounting Records

Accounting Standards

Accounting Statements

Accounting Systems

Accounting Transactions

Accounting Transition

Accounting Treatment

Accounts Receivable

Accrual Accounting

Accrual Basis

Accrual Basis Accounting

Accruals

Accruals and Prepayments

Accumulated Depreciation

Accuracy

Acid Test Ratio

Acquirer Identification

Acquisition

Acquisition Accounting

Acquisition benefits

Acquisition Challenges

Acquisition Method

Acquisition premium

Acquisition strategy

Acquisitions

Act 914

Activity Based Budgeting

Activity Tracking

Activity-Based Costing

Actual Authority

Actual contribution

Actual profit

Ad Valorem tax

Additional Interest

Additional Oil Entitlement

Adjusted Cash Book

Adjusting Events

Adjustments

Advance Payments

Advances

Advantages

Advantages of Partnership

Adversarial

Advertising

Advertising Costs

Advise a client on VAT/NHIL issues related to credit sales

Advisory Services

Advocacy Threat

Affordability

After-tax Profit

Agency

Agency Law

Agency of Necessity

Agency Problem

Agency Problems

Agency theory

Agent

Aggressive Tax Avoidance

AGM

Agreement

Agreement to Sell

Agro Processing

Airline Industry

Allocation of Loss

Allowable Deductions

Allowable expense

Allowable expenses

Allowance for Doubtful Debt

Allowance for Doubtful Debts

Allowance for Receivables

Allowances

Alternative Opinions

Amalgamation

Amendments

Amortised Cost

Amortization

Amortized Cost

Analysis

Analytical procedures

Analytical review

and calculate the cost of equity and WACC for Moli Ltd.

and feasibility for evaluating corporate strategic options

and suspected illegal activities in a first-time audit engagement.

and tax relief.

Annual General Meeting

Annual Returns

Annuity

Annuity due

Anomalous behavior

Ansoff Matrix

Anti-Avoidance

Anti-Corruption Institutions

Anti-Money Laundering

Anti-Tax Avoidance

Appeals

Appellate Jurisdiction

Appellate Structure

Application

Appointment

apportionment

Appropriation Account

Appropriation Act

Approval Policies

ARIC

Arm's Length

Arm's Length Pricing

Arm's Length Principle

Arrangement

Assessable Income

Asset exchange

Asset Life

Asset Management

Asset Measurement

Asset Realisation

Asset sale

Asset Sales

Asset Structure

Asset transfers

Asset Turnover

Asset Valuation

Asset-Based Method

Asset-Based Valuation

Associates

Associations

Assurance Engagement

Assurance engagements

Assurance Level

Assurance Services

Attitude Survey

Audi Alteram Partem

Audit

Audit Agency

Audit and Assurance

Audit Approaches

Audit Capabilities

Audit Challenges

Audit Committee

Audit committee roles

Audit Committees

Audit Completion

Audit credibility

Audit Engagement

Audit evidence

Audit Expectation Gap

Audit failures

Audit Fees

Audit findings

Audit Firm Management

Audit Implications

Audit Independence

Audit Issues

Audit Judgment

Audit Judgments

Audit Market

Audit Obligations

Audit opinion

Audit Planning

Audit Practice

Audit Principles

Audit Procedures

Audit Proposal

Audit quality

Audit Recommendations

Audit Reliance

Audit report

Audit Report Implementation

Audit Reporting

Audit Responsibilities

Audit Responsibility

Audit Review

Audit Risk

Audit risks

Audit Safeguards

Audit Selection

Audit Software

Audit strategy

Auditing Standards

Auditor appointment

Auditor Disqualification

Auditor General

Auditor Independence

Auditor Liability

Auditor Responsibility

Auditor's Duties

Auditor's Opinion

Auditor's Report

Auditor's responsibility

Auditor's Rights

Auditors

Audits in Ghana

Authority

Authorization of Payments

Authorized Duties

Automatic Stabilizers

Average Method

axable Income

Bad Debt

Bad Debts

Bakery Business

Balance Sheet

Balance sheet restructuring

Balance Sheet Valuation

Balanced Scorecard

Bank Account Summary

Bank financing

Bank Loan

Bank of Ghana

Bank Reconciliation

Bank Reconciliation Statement

Bank Statement

Bank Valuation

Banking Sector

Bankruptcy

Bar Trading

Bar Trading Account

Barriers to entry

Basic cost standards

Basic EPS

Batch Costing

Batch Production

Baumol Model

BCG Matrix

Bear market

Behavioral Factors

Behavioral Segmentation

Benchmarking

Beneficiaries

Benefits

Benefits of Budgeting

Benefits of IFRS

Benefits of self-assessment

Best Practices

Beta

Beta calculation

Bilateral agreements

Bill of Exchange

Bills of Exchange Act

Binding Precedent

Biometric Systems

blanket overhead rate

Board Composition

Board Failures

Board of Directors

Board oversight

Board reporting

Board Responsibilities

Bona Fide Purchaser

Bond

Bond issuance

Bond pricing

Bond Servicing

Bond Valuation

Bonds

Bonus

Bonus calculation

Bonus Evaluation

Bonus issue

Book value

Books of Prime Entry

Borrowing Costs

Bottleneck Analysis

Bottleneck Resources

BPR

BPR Challenges

Branch conversion

Branch Profit

Branch profit tax

Brand reputation

Brand Share

Breach

Breach of Agreement

Breach of Contract

Breach of Duty

Breach of IESBA Code

Break-even Analysis

Break-Even Point

Break-up Basis

Breakeven Analysis

Breakeven Point

Budget Analysis

Budget Development

Budget Disclosure

Budget Guidelines

Budget Hearing

Budget Implementation

Budget Information

Budget Management

Budget Manual

Budget Manual Rules

Budget Performance

Budget Preparation

Budget Proposals

Budget Reliability

Budget Subvention

Budgetary Control

Budgetary Slack

Budgetary Terms

Budgeted contribution

Budgeted Financial Position

Budgeted profit

Budgeted Profit or Loss

Budgeting

Budgeting Factors

Budgeting Methods

Budgeting Objectives

Budgeting Process

Budgeting weaknesses

Bull and bear markets

Bull market

Bureaucracy

Business

Business Acquisition

Business Activities

Business Advantages

Business Benefits

Business Combinations

Business Contracts

Business Culture

Business definition

Business Disadvantages

Business Entities

Business Environment

Business Ethics

Business Expansion

Business Formation

Business Improvement

Business income

Business income of NGOs

Business Integration

Business Law

Business losses

Business operations

Business Organisation

Business Organisations

Business organization

Business Ownership

Business Participation

Business philosophy

Business Planning

Business Process Re-engineering

Business Promotion

Business Registration

Business Reorganization

Business Restrictions

Business restructuring

Business risk

Business Risks

Business Setup

Business Strategy

Business Structure

Business Structures

Business Success

Business Sustainability

Business Technology

Business Transfer

Business Valuation

Business valuations

Buyer’s Remedies

By-Products

CAATs

Capacity

Capacity Management

Capacity Ratio

Capacity Ratios

Capital

Capital Account

Capital Accounts

Capital Allowance

Capital allowances

Capital Appraisal

Capital Asset Pricing Model

Capital Asset Pricing Model (CAPM)

Capital Budgeting

Capital Expenditure

Capital financing

Capital Gain

Capital Gains

Capital gains tax

Capital Investment

Capital Markets

Capital raising

Capital Rationing

Capital Reduction

Capital reorganisation

Capital requirement

Capital restructuring

Capital structure

Capitalization

CAPM

Car Brands

Carried Interest

Carrying Value

Carryover losses

Case Law

Cash Accounting

Cash Basis

Cash Book

Cash Budget

Cash Budgeting

Cash Conversion Cycle

Cash discount policy

Cash Equivalents

Cash Flow

Cash Flow Analysis

Cash Flow Forecast

Cash Flow from Financing Activities

Cash Flow from Investing Activities

Cash Flow from Operating Activities

Cash Flow Management

Cash Flow Patterns

Cash Flow Performance

Cash Flow Projections

Cash Flow Statement

Cash Flow Statements

Cash Flows

Cash Forecasting

Cash Management

Cash Operating Cycle

Cash Ratio

Cash-Generating Unit

Cash-generating units

Cash-Settled Share-Based Payment

Casual Workers

Cement industry

Central Government

Centralization

Centralized administration

CEO Remuneration

CGU

Chairman and CEO Roles

Challenges

Change in Ownership

Change Management

Changes in circumstances

Changes in Estimates

Character

Chargeable assets

chargeable income

Charitable contributions

Charitable organization

Charitable Organizations

Charles Handy

Chart of Accounts

Cheque Crossing

Cheque Discrepancy

CIF

Circuit Court

Citizen’s Budget

Civil Action

Civil Law

Civil Liabilities

Civil Matters

Civil Rights

Clarity Project

Class Rights

Class rulings

Classification

Client Acceptance

Client Engagement

Client Growth

Closing Inventory

Closing Stock

Cocoa Farming

Code of Conduct

Code of Ethics

Coding Systems

Collaboration

Collusion

Comment on the issues raised in the draft auditor’s report for Alpha Ltd

Commercial Paper

Commercial Practice

Commercial Practices

Commissioner-General

Commissioner-General approval

Commissioner-General duties

Commitment

Commitment Accounting

Common Law

Common Mistake

Common Size Ratios

Common Size Statement

Communication

Communication Security

Communication Service Tax

Communication with Governance

Companies Act

Companies Act 1963

Companies Act 2019

Company acquisition

Company Benefits

Company Capital

Company Culture

Company Directors

Company Dissolution

Company features

Company Financing

Company Formation

Company income tax

Company Incorporation

Company Law

Company Limited by Guarantee

Company Limited by Shares

Company Ratification

Company Registration

Company Regulations

Company Resuscitation

Company Secretary

Company Shares

Company Structures

Company Valuation

Company Winding-Up

Comparability

Comparability Analysis

Comparability factors

Comparable Uncontrolled Price Method

Comparative Analysis

Compensation

Compensation Claim

Competence

Competition

Competitive Advantage

Competitive analysis

Competitive Benchmarking

Competitive Forces

Competitive Response

Competitive Rivalry

Competitive Strategy

Competitive Tendering

Competitiveness

Completeness

Complex Areas

Compliance

Compliance Audit

Compliance Framework

Compliance-based approach

Composition

Compound Interest

Comprehensive Income

Compulsory Liquidation

Conceptual Framework

Condition

Conditions of Sale

Confidentiality

Conflict management

Conflict of Interest

Conflict Resolution

Conformance Costs

Conglomerate Merger

Connected persons

Consideration

Consistency

Consolidated Financial Position

consolidated financial statements

Consolidated Fund

Consolidated Income Statement

Consolidated Statement of Financial Position

Consolidation

Consolidation Exemption

Constitution

Constitution of Ghana

Constitutional Law

Constitutional Powers

Constitutional Role

Constraints

Construction

Construction Contracts

Consultancy Projects

Consultant Selection

Consultative Leadership

Consumer Safety

Contextual Factors

Contingent Assets

contingent fees

Contingent Liabilities

Contingent Liabilities and Contingent Assets

Contingent Liability

Continuous improvement

Contra Entries

Contract Bidding

Contract Breach

Contract Discharge

Contract for Service

Contract for Services

Contract Formation

Contract Law

Contract Liabilities

Contract Manufacturing

Contract of Sale

Contract of Service

Contract Pricing

Contract Ratification

Contract Rights

Contract Splitting

Contract Termination

Contract Terms

Contract Type

Contract Validity

Contracting services

Contracts

Contracts with Customers

Contractual Liability

Contractual Obligations

Contractual Remedies

Contractual Rights

Contractual Terms

Contribution analysis

Contribution margin

Contribution/Sales Ratio

Control

Control Accounts

Control device

Control measures

Control Reporting

Control Systems

Control Testing

Control without Consideration

Controllability Principle

Controllable Costs

Controlled Transactions

Controller and Accountant General

Convenience Translation

Conversion

Conversion Premium

Conversion Rate

Convertible Bonds

Convertible Debentures

Convertible debt

Convertible Instruments

Coordination

Coordination and Control

Core Competencies

Corporate Compliance

Corporate Crisis

Corporate Culture

Corporate direction

Corporate Dissolution

Corporate Documentation

Corporate finance

Corporate financing

Corporate Governance

Corporate governance principles

Corporate Identity

Corporate Income

Corporate Income Tax

Corporate Insolvency

Corporate investing

Corporate Law

Corporate Objectives

Corporate Planning

Corporate Reconstruction

Corporate Reputation

Corporate Responsibility

Corporate Restructuring

Corporate Social Responsibility

Corporate Strategy

Corporate Structure

Corporate Tax

Corporate tax computation

Corporate tax relief

Corporate Taxation

Corporate Value Maximization

Corporate Vision

Correction of Errors

Corruption

COSO

Cost Accounting

Cost Allocation

Cost Analysis

Cost and Management Accounting System

Cost behavior

Cost Calculation

Cost Card

Cost Center

Cost Classification

Cost comparison

Cost Control

Cost driver rates

Cost Drivers

Cost Estimation

Cost Estimation Techniques

Cost Function

Cost gap reduction

Cost Insurance and Freight (CIF)

Cost Management

Cost measurement

Cost of Asset

Cost of Capital

Cost of Credit

Cost of Debentures

Cost of Debt

Cost of Delivery

Cost of Equity

Cost of Finance

Cost of Funds

Cost of Goods Issued

Cost of Sales

Cost per Unit

Cost Pools

Cost Prediction

Cost reduction

Cost savings

Cost Unit

Cost-Benefit

Cost-benefit analysis

Cost-Plus method

Costing

Costing Techniques

Court Discretion

Court Hierarchy

Court Order

Court Reliefs

Court System

Courts

Covered Entities

Covered Entity

Covert Aspects

CPI Adjustment

CPI Adjustments

Credit Loss

Credit Policy

Credit risk

Credit terms

Creditors Ledger

Creditors Payment

Criminal Matters

Crisis Management

Critical Success Factors

Cross-border income

Cross-border taxation

Cross-functional integration

Crude Oil

Cryptocurrency

CSFs

CSR

CSR Auditing

CSR strategies

CSR strategy

CST

Cultural Web

Cumulative Preference Shares

Currency Conversion

Currency Forwards and Futures

Currency Futures

Currency Hedging

Currency options

Currency risk

Currency risk management

Currency Swap

Current Accounts

Current Ratio

Currently attainable standards

Curtailment

Customary Law

Customer Care

Customer Focus

Customer List

Customer orientation

Customer perspective

Customer Retention

Customer Satisfaction

Customer service

Customers

Customs

Customs Value

Cut-Off Errors

Cut-off procedures

CVP Analysis

CVP Analysis Assumptions

CVP Assumptions

Cyber

Cyber Security

Cyber-Attacks

Cybersecurity

Cyclical Unemployment

DACF

Damaged Goods

Damages

Data

Data Analysis

Data collection

Data Conversion

Data Integrity

Data Management