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This Study Guide is designed to help you plan your studies and to provide more detailed interpretation of the syllabus for ACCA's Foundation level exams. It contains both the Syllabus and the Study Guide for the paper, which you can follow when preparing for the exam.

The Syllabus outlines the content of the paper. The Study Guide breaks this down into subject areas and learning outcomes. These outcomes indicate what the examiner expects of candidates for each part of the syllabus and therefore gives you guidance in the skills you are expected to demonstrate in the examinations. Tuition providers offering face-to-face tuition are recommended to base the design of their courses on the study guide. However, repeated coverage of the material is vital to ensure your understanding and recall of the subject. Be sure to practise past exam questions to consolidate your knowledge and read Student Accountant regularly.

ACCA introduced an improved student experience for all exams available by CBE on 26 February 2014, and they will be introduced into the paper exams in June 2014.

Make sure that you refer to the latest CBE and paper specimen exams

Last updated: 8 Apr 2015