ACCA Applied Skills

Financial Management (FM)

Develop the financial expertise required to navigate global markets, manage capital investment decisions, and optimize corporate value.

Module Overview

What is the FM Module?

The Financial Management (FM) module provides the essential knowledge required for a financial manager in the modern business world. It focuses on the three key areas of financial decision-making: investment, financing, and dividend policy.

You will learn to navigate the macro-economic environment, perform rigorous investment appraisals using discounted cash flow models, and manage the delicate balance of corporate working capital. This module ensures you have the quantitative skills to drive long-term organizational success.

Core Competencies

  • Environment: Analyzing macro-economic financial impacts.
  • Appraisal: Using DCF/NPV to guide capital investments.
  • Valuation: Strategies for equity, debt, and firm value.
Curriculum Matrix

What You Will Study

1. The Financial Environment

Examines the macroeconomic context of corporate finance

Analysis of global financial markets and capital systems

Understanding the role of investment institutions

Evaluating the impact of economic policy on business strategy

2. Investment Appraisal

Utilizes rigorous discounted cash flow (DCF) models

Applying NPV and IRR to evaluate major capital investments

Managing working capital and optimizing liquidity

Assessing financial risk in long-term projects

3. Business & Security Valuation

Valuing equity and debt securities in changing markets

Business valuation methods and corporate restructuring

Understanding sources of finance and capital structures

Calculating cost of capital and financial risk management

EXAM METRICS

Structure & Parameters

Official Module CodeACCA FM (Formerly F9)
Exam Tier LevelApplied Skills Level
Exam DeliveryComputer Based Exam (CBE)
Allotted Duration3 Hours 15 Minutes
Total Scaling Marks100 Marks Available
Minimum Passing Bar50% Required
FormatOTQs & Multi-task Questions
Enroll in FM Prep Course