LCCI Subjects & Syllabus
A complete breakdown of every LCCI Level 1, 2, and 3 paper — with the latest 2026 IAB UK syllabus free to download. Perfect for prospective students, career-switchers, and anyone weighing their accounting education options.
LCCI is now assessed by IAB UK — Computer-Based Exam
Since 2024, the International Association of Book-keepers (IAB), UK has taken over as the official assessing body for LCCI Diploma qualifications. Exams are now conducted in Computer-Based Exam (CBE) format at approved centres — giving students faster results, flexible scheduling, and a modern testing experience.
Level 2 · Bookkeeping & Accounting
The foundation of accounting practice — ideal for school leavers, career switchers, and those preparing for ACCA or degree-level study. Successful completion earns the LCCI Level 2 Diploma in Bookkeeping & Accounting.
SPM Prinsip Perakaunan holders qualify for LCCI Level 2 BKA credit
If you passed SPM Prinsip Perakaunan with a Grade C or better, you may be eligible for credit exemption from the LCCI Level 2 Bookkeeping & Accounting paper. Talk to our team to verify your eligibility.
Bookkeeping & Accounting
The foundational LCCI paper covering double-entry principles, ledger accounting, trial balance, and final accounts for sole traders. Also introduces bank reconciliation, control accounts, and correction of errors.
- Double-entry bookkeeping & source documents
- General ledger, sales & purchase ledgers
- Trial balance, adjustments & final accounts
- Bank reconciliation & control accounts
Business Calculation
Numerical literacy for business — covering percentages, ratios, interest calculations, profit and loss, discounts, and business-related maths. Sharpens the calculation skills every accountant needs.
- Percentages, ratios & proportions
- Simple & compound interest
- Profit, loss & discount calculations
- Business-related numerical methods
Cost Accounting
An introduction to costing techniques, cost classification, absorption costing, and variance analysis — giving students the tools to understand how businesses measure and manage the cost of production.
- Cost classification & cost behaviour
- Material, labour & overhead costing
- Absorption & marginal costing
- Job, batch & process costing
Business Statistics
Foundational statistical techniques for business decision-making. Covers data presentation, measures of central tendency, index numbers, and probability — essential for management reporting and analysis.
- Collection & presentation of data
- Measures of central tendency & dispersion
- Index numbers & time series
- Probability & correlation
Level 3 · Accounting & Finance
The natural progression from Level 2 — deeper into financial reporting standards, advanced business calculation, and cost & management accounting. Graduates can enter ACCA directly at the Knowledge Level, bypassing FIA entirely.
Accounting
Advanced financial accounting covering partnerships, limited companies, cash flow statements, incomplete records, and manufacturing accounts. Aligns with early ACCA Financial Accounting topics.
- Partnership & limited company accounts
- Cash flow statements
- Incomplete records & club accounts
- Manufacturing & departmental accounts
Advanced Business Calculation
Advanced numerical methods for business decisions. Covers investment appraisal, currency conversion, index numbers, and stock market calculations — skills directly applicable to financial roles.
- Investment appraisal techniques
- Currency & foreign exchange calculations
- Bankruptcy & business ownership metrics
- Stock exchange, shares & index numbers
Cost & Management Accounting
Combines advanced costing with management accounting techniques — covering budgeting, standard costing, variance analysis, and decision-making tools for internal reporting and control.
- Budgeting & budgetary control
- Standard costing & variance analysis
- Cost-volume-profit analysis
- Decision-making & relevant costing
Business Statistics
Advanced statistical analysis for business intelligence. Extends Level 2 concepts into hypothesis testing, regression analysis, forecasting techniques, and quality control — useful for finance and data-driven roles.
- Sampling & hypothesis testing
- Correlation & regression analysis
- Time series & forecasting
- Quality control & statistical inference
Level 1 · Certificate in Bookkeeping
A gentle introduction to accounting for students with no prior background. Ideal for those wanting to understand the basics of recording business transactions and simple financial statements before committing to a full diploma pathway.
Certificate in Bookkeeping
The most accessible entry point into accounting education. Introduces students to basic bookkeeping principles, the double-entry system, and simple financial record-keeping for a small business setting. Perfect for absolute beginners.
- Basic principles of bookkeeping
- Recording business transactions
- Simple double-entry system
- Preparing basic financial records
Not Sure Where to Start?
Which Level Should I Start With?
Choose your starting point based on your prior education and career goals — or ask us for a personalised recommendation.
Start at Level 1
Never studied accounting before? Level 1 gives you the fundamentals of bookkeeping in just 3 months — a low-commitment way to see if accounting is right for you.
View Level 1Start at Level 2
The most common entry point. Ideal for SPM/O-Level holders looking to build a solid accounting foundation and earn a diploma-level qualification recognised worldwide. SPM Prinsip Perakaunan holders may also qualify for BKA credit exemption.
View Level 2Progress to Level 3
Already completed LCCI Level 2, or hold STPM/A-Level/UEC? Jump straight to Level 3 — earn your diploma and gain direct entry to ACCA at Knowledge Level in one step.
View Level 3Who’s Teaching
Our LCCI Lecturer Team
LCCI at Genesis Origo is taught by an experienced faculty of qualified accountants and industry practitioners. Meet the lecturers who will guide you from Level 1 through Level 3 and beyond.
Ready to Enrol?
Take the Next Step
Talk to our team, explore fees, or head back to the LCCI programme overview — whichever helps you decide.
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