ACCA FA (F3)
Financial Accounting (INT)


The ACCA FA module introduces double entry and basic bookkeeping. You will gain an understanding of the underlying concepts and principles of accounting and learn how to make accounting adjustments in preparing a set of financial statements.

The FA module is probably the trickiest of the ACCA Applied Knowledge papers, especially to students who are completely new to accounting or do not work in finance. 

The key syllabus areas are:

  • The nature and purpose of financial reporting and the regulatory framework
  • Qualitative characteristics of financial information and basis of accounting
  • Double entry, ledger accounts and accounting systems
  • Recording transactions and events
  • The trial balance, accounting errors and financial controls
  • Preparation of income statements, cash flows and statement of financial position

The FA exam is a two-hour computer based assessment. The pass mark is 50%.

Please note that our course covers International Accounting Standards.

Course Information

This is offered as a classroom or home study course

Classroom Course : 45 hours - £700 (inc VAT)

Home Study:  Over 14 weeks - £120 (inc VAT)

Home study package will comprise a detailed study plan, a text book and exam kit and most importantly, access to tutor support.

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