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ACCA Applied Knowledge

The ACCA Applied Knowledge exams are an excellent way to become acquainted with the world of finance and accounting. Offering knowledge on a range of core concepts and skills, these exams provide a strong foundation for understanding accounting principles. Through these courses, you will gain an understanding of fundamental topics such as Financial Reporting, Management Accounting, Taxation and Law. By learning the fundamentals of ACCA Level 1, you will have the background to pursue more specialized areas in the future.

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Course Overview

Further your financial career with ACCA Applied Knowledge. For aspiring accountants, the ACCA Applied Knowledge financial accounting diploma is an important milestone in your journey. Comprised of three mandatory subjects - Accountant in Business (AB), Management Accounting (MA) and Financial Accounting (FA) - this ACCA level provides a strong foundation for those looking to pursue qualifications in accounting. The subjects can be sat in any order, giving students the flexibility to tailor their learning experience to best suit their individual needs.

Course Structure

The ACCA Applied Knowledge syllabus is split into three mandatory ACCA Applied Knowledge modules.

Once you’ve completed all three modules in the ACCA Applied Knowledge syllabus, you can move on to the next level - Applied Skills.

  • Business & Technology (BT)

    Business and Technology will teach you how businesses operate efficiently and ethically, and will show the critical role finance professionals play in accomplishing this. You will learn about business in the context of its environment, including economic and political influences on aspects like management, employment, health and safety, privacy and data security.

    Financial Accounting (FA)
    The ACCA Applied knowledge Financial Accounting module will explore the fundamental principles and concepts of financial accounting, accounting techniques, and the preparation of the basic financial statements for sole proprietors, partnerships, companies, and simple groups of companies. You'll demonstrate technical proficiency in the use of double-entry techniques, including the preparation and interpretation of basic financial statements.
    Management Accounting (MA)
    In this module, you will build management accounting techniques that you can use to assist businesses and organizations to budget, control, and maintain performance. You'll learn various strategies for managing finance at companies with the goal of increasing business overall performance.

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Frequently asked questions.

Can’t find the answers you’re looking for? Get in touch with our team today.

  • Depending upon when students take their exams, they can finish the Foundations in Professionalism module and complete an ACCA Diploma in Accounting and Business (Level 4) in just 6 to 12 months.

  • The ACCA Level 1 is the first level of the ACCA qualification, known as ACCA Applied Knowledge.

  • After completing this level, you will progress to the ACCA Applied Skill.

  • The pass rate for December 2023 for ACCA Applied Knowledge was:

    Business and Technology (BT) - 85%
    Financial Accounting (FA) - 69%
    Management Accounting (MA) - 68%
    (source ACCA Global)

  • Due to intellectual property laws, it’s not possible to download the majority of course materials. You’ll need an active internet connection to authenticate your account and access your learning content. However, some course videos are available to download and watch later.

  • The 14-day free trial is limited to one per course, per customer. If you want to re-subscribe to a course you have subscribed to previously, please purchase it as normal. You’ll be automatically moved to the paid subscription within 3 working days.

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