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, 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.

Download the Syllabus and Study Guides below.

Important information for Malaysia variant

Candidates should note that sales and services tax (SST) has now replaced Goods and Services Tax in the syllabus for the December 2019 – September 2020 exams.

Exam support resources

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