The Foundations Level equips students with the knowledge and skills to start a career in accountancy. They will learn to apply accounting principles to produce accurate financial information, use accounting techniques for planning, decision-making, and control, and prepare management accounts to evaluate business performance.
By the end of the level, students will understand how a business’s strategy, structure, and systems affect operations, while also developing workplace communication, strong working relationships, analytical skills, and an innovative mindset.
Explore Foundations level exam resources
The Foundations Level includes three exams and one Essential Employability Module. Below you can explore the syllabus for each exam, along with specimen exams to show how they are structured, assessed, and the types of questions to expect.
- F1 Accounts Preparation
- F2 Management Information and Costing
- F3 Decision Making with Data
- Enterprise and Entrepreneurship Essential Employability Module
The F1 Accounts Preparation exam will develop knowledge and understanding of the underlying principles and concepts relating to preparing and maintaining financial records and technical proficiency in the use of double-entry bookkeeping, including the preparation of basic financial statements.
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The F2 Management Information and Costing exam will develop knowledge and understanding of how to prepare, process and present management information - especially cost-related information.
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The F3 Decision Making with Data exam will develop knowledge and understanding of both data analysis and a range of decision-making techniques, used to support organisational and management decisions in a variety of business contexts.
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The Enterprise and Entrepreneurship Essential Employability Module is an interactive learning and assessment experience that students can complete at their own pace.
