Financial Accounting (FA)
150 questions mapped to the official ACCA FA syllabus (S26-A27): updated for IFRS 18. Covers double entry, recording transactions, financial statements and consolidations. Filter by section, work at your own pace, see explanations for every answer, or switch to Exam Sim mode for a timed FA mock exam under real exam conditions.
→ FA Common Mistakes & Examiner Insights: the errors the examiner flags every sitting.
The FA exam format
2 hours, 100 marks in total. All questions are compulsory. The pass mark is 50%.
| Section A | 35 objective test questions worth 2 marks each | 70 marks |
|---|---|---|
| Section B | 2 multi-task questions worth 15 marks each, on consolidations and accounts preparation | 30 marks |
Source: the official ACCA syllabus and study guide for this paper. Always check the current version on the ACCA website before you sit.
FA Formula Sheet: all key formulas on one printable A4 page. Free to download, or see what's on it.
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