Four papers
Accountancy Papers
Kanjo College teaches four sequential papers structured around thirty-six class hours per term with integrated mock examinations. Each twelve-week course covers core accounting competencies in cohort groups of up to sixteen students.
Papers · Halden
03
The papers
Four papers, one ruled line
Each paper runs 36 class hours across a twelve-week term, with a practice mock in week 6 and a full mock in week 9. Take one at a time.
Financial Accounting
Paper 1 · 12 weeks
Double entry, trial balances and the primary statements.
Management Accounting
Paper 2 · 12 weeks
Costing, budgets and variance analysis for decisions.
Tax & Payroll
Paper 3 · 12 weeks
Tax computations, statutory deductions and payroll routines.
Audit & Assurance
Paper 4 · 12 weeks
Verification, controls and professional documentation.
Paper by paper
What each paper covers
Paper 1 · Foundation
Financial Accounting
- Level: Foundation
- Hours: 36 class hours per term
- Mock papers: week 6 practice, week 9 full mock
- Fee: $640 for one term
Financial Accounting provides a thorough grounding in primary entry recording, trial balances, and financial statement preparation for sole traders and commercial partnerships. Learners complete thirty-six class hours over the twelve-week term, mastering double-entry mechanics, ledger adjustments, accruals, prepayments, and bank reconciliations. The paper includes a practice mock examination in week six followed by a comprehensive full mock paper in week nine under timed conditions. This foundational syllabus equips adult learners with the essential numeracy, formatting accuracy, and ledger discipline required for commercial recordkeeping and advanced qualification modules.
What it covers
- Double-entry recording and the ledger
- Trial balances and adjustments
- Accruals and prepayments
- Bank reconciliations
- Financial statements for sole traders and partnerships
Paper 2 · Intermediate
Management Accounting
- Level: Intermediate
- Hours: 36 class hours per term
- Mock papers: week 6 practice, week 9 full mock
- Fee: $780 for one term
Management Accounting covers cost classification, absorption costing, marginal costing, variance analysis, operational budgeting, and short-term decision-making models. Taught over thirty-six class hours across twelve weeks, this paper guides learners through internal performance evaluation, contribution margins, and financial forecasting for business operations. Students sit a formative practice paper during week six and complete a full-scale mock examination during week nine supervised by exams staff. The curriculum builds practical analytical capability, enabling students to interpret internal figures, control commercial expenses, and prepare actionable management reports.
What it covers
- Cost classification
- Absorption and marginal costing
- Variance analysis
- Operational budgets
- Short-term decision models
Paper 3 · Intermediate
Tax and Payroll
- Level: Intermediate
- Hours: 36 class hours per term
- Mock papers: week 6 practice, week 9 full mock
- Fee: $780 for one term
Tax and Payroll examines statutory tax calculations, national insurance contributions, payroll administration, value-added tax returns, and basic corporation tax obligations. Scheduled for thirty-six class hours over the twelve-week term, the syllabus trains learners to compute gross-to-net pay, apply statutory deductions, and file accurate periodic tax documentation. Instruction includes two formal assessments: a week six practice mock to verify core mechanics and a week nine full mock paper matching professional examination conditions. The coursework reflects current regulatory standards for payroll officers and practice assistants.
What it covers
- Statutory tax calculations
- Gross-to-net pay and deductions
- Payroll administration
- Value-added tax returns
- Basic corporation tax
Paper 4 · Advanced
Audit and Assurance
- Level: Advanced
- Hours: 36 class hours per term
- Mock papers: week 6 practice, week 9 full mock
- Fee: $920 for one term
Audit and Assurance introduces students to independent review standards, internal control assessments, audit risk evaluation, professional ethics, and substantive testing methods. Across thirty-six class hours in twelve weeks, learners explore how documentation, sampling techniques, and audit trail verification confirm financial reporting accuracy. The curriculum incorporates the college assessment rhythm, featuring a practice mock paper at week six and a full-length mock examination at week nine. Students develop the professional scepticism, methodical review procedures, and reporting techniques needed to assist with formal statutory or voluntary external audits.
What it covers
- Independent review standards
- Internal control assessment
- Audit risk evaluation
- Professional ethics
- Sampling and substantive testing