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Accounting

The Accounting exam has 25 questions. 24 questions (60% of the overall marks) are presented in the form of multiple-choice, multi-part multiple choice or multiple-response, and one is a scenario-based question (40% of the overall marks). For the scenario-based question, you will be asked to prepare single company financial statements; either a statement of profit or loss and statement of financial position or a statement of cash flows, using a pro-forma template.

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Exam guidance

We are here to support you throughout your ACA journey to ensure you have everything you need for your upcoming exam, from exam resources to free and confidential wellbeing support from CABA. Ensure you are fully prepared by reading our exam guidance prior to your exam.

Exam preparation

Sample assessments

To help you prepare for the Accounting exam, two sample assessments are available. They give you the opportunity to practice the Accounting exam. Each sample contains a case study-style question and 24 short form questions. 

Exam study support

Bookkeeping accounts and preparation

This optional bookkeeping programme is available to help give you experience of recording and preparing financial information. It covers the process of recording transactions from source documents through to preparing financial statements – essential skills for ACA students across all types of roles in a variety of sectors. The programme complements the learning materials and skills learnt in the Certificate Level Accounting module.

ACA bookkeeping programme Copyright notice for bookkeeping programme