ACCA - The global body for professional accountants

Exam Aim

To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques.

This includes the preparation of basic financial statements and from December 2011 will also include preparation of basic consolidated financial statements and interpretation of financial statements.

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ACCA has introduced new question types, known as Multi-Task Questions (MTQs), into the paper and computer based exams for F3 Financial Accounting:

Multi-task questions (MTQs) contain a series of tasks which relate to one or more scenarios.

CBE

The introduction of MTQs into CBEs took effect on 26 February 2014

Paper exams

MTQs were introduced to the June 2014 exam.

Specimen exams in both CBE and paper formats are now available for you to review.

Please familiarise yourself with the structure and question types.

Last updated: 2 Dec 2014