The aim of paper FFA Financial Accounting is to develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements for single entities and simple groups. The syllabus also introduces basic techniques of interpretation of financial statements.
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In 2014, ACCA will be introducing new questions types, known as Multi-Task Questions (MTQs), into the paper and computer based exams for FFA Financial Accounting:
Multi-task questions (MTQs) contain a series of tasks which relate to one or more scenarios. When MTQs are introduced the structure of the exam will change so read the section below to ensure you have the right support materials for the exam you are taking. The syllabus content will not change except for ACCA’s normal annual updates. Please refer to the Study Guide that relates to the date you will be sitting your exam. We will update all support materials in advance to ensure you have time to prepare for you exam.
MTQs will be introduced to the June 2014 exam and a specimen paper is now available for you to review. Please familiarise yourself with the structure and question types.
We are targeting the second half of February 2014 for the introduction of MTQs into CBEs. Please check back regularly for updates on the confirmed launch date.
FFA specimen exams in both the current and new formats are available via the Specimen Exam page (in the Related Links on the right hand side).
Take the time to familiarise yourself with the relevant structure and question types for the exam you will be sitting.