ACCA Financial Accounting (FA)
Exam format: 2 hours, computer-based. Section A: 35 objective test questions × 2 marks. Section B: 2 multi-task questions × 15 marks.
Planned size512 questions · 8 mocks
Available now511 questions
Syllabus areas9
Question bank
| Area | Foundation | Intermediate | Advanced |
|---|---|---|---|
| AThe context and purpose of financial reporting | 11 | 15 | 9 |
| BAccounting principles, concepts and qualitative characteristics | 13 | 17 | 10 |
| CThe use of double-entry bookkeeping and accounting systems | 18 | 27 | 14 |
| DRecording transactions and events | 33 | 55 | 32 |
| EReconciliations | 14 | 22 | 12 |
| FPreparing a trial balance | 14 | 22 | 12 |
| GPreparing financial statements | 22 | 35 | 20 |
| HPreparing basic consolidated financial statements | 11 | 20 | 11 |
| IInterpretation of financial statements | 11 | 20 | 11 |
Mock exams
Full mock exams in the real format and timing. The first mock of each programme is free once you register.
Go to mock exams (8 mocks)FA Section B: Scenario questions
15-mark multi-task questions in the FA Section B format: consolidation, preparing statements, ratios. Every task is marked automatically.
Open scenario questions (6)