The global body for professional accountants

Exam aim

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. 

To find the right resources for you, please select from the menu.

Important updates

New question types

ACCA has introduced new question 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.


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: 24 Nov 2014