Level 1 —
Foundation Technician
The entry point into Ethiopian professional accountancy. Four modules covering the core financial, legal and professional knowledge needed to work in any accounting environment.
What Level 1 covers
ATQ Level 1 — Foundation Technician is the starting point for the ETICPA Accounting Technician Qualification. It establishes the essential knowledge base that every accounting professional in Ethiopia must have.
On completion of Level 1, candidates progress to ATQ Level 2 — Advanced Technician, where they develop deeper technical expertise across financial reporting, taxation and assurance.
4
Modules
20
Core topics
Level 1
Foundation Technician
ATQ
Accounting Technician Qualification
Four modules. Solid foundations.
Select a module to access study notes, topics and learning outcomes. Study notes are added every week.
Module 1
Introduction to Accounting
The accounting equation, double-entry bookkeeping, the trial balance, financial statements and accounting concepts.
Module 2
Cost Accounting
Cost classification, costing methods, job and batch costing, marginal vs absorption costing and CVP analysis.
Module 3
Business Skills
Professional communication, workplace competencies, IT in finance, ethics and personal effectiveness.
Module 4
Ethiopian Business Law
Ethiopian commercial law, contract law, business organisations, employment law and regulatory framework.