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ACCA Applied Knowledge

Association of Chartered Certified Accountants

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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Earn up to


Minimum requirements

University entrance level

Average time to complete

5 years

Members worldwide

Over 230,000

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.

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

ACCA Applied Knowledge Certificate

  • ACCA Diploma in Accounting and Business (RQF Level 4)

ACCA Level 1 entry requirements

In order to start studying for the Applied Knowledge ACCA exams, you must be qualified to University-entrance-level standing. Once you've passed the three Applied Knowledge modules, you'll be awarded the ACCA Diploma in Accounting and Business (RQF Level 4) and be qualified to study our Applied Skills course.

If you are AAT qualified, you can use this to earn exemptions from Level 1 of ACCA Applied Knowledge and Level 1 of Applied Skills. If you have earned a degree approved by ACCA, you may be exempt from both ACCA Levels 1 and 2 of Applied Knowledge and Applied Skills. You may check if you're qualified for the exemption by checking on the ACCA website.


The ACCA Level 1 consists of three computer-based exams.

ACCA Applied Knowledge Syllabus

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.

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.

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.

What does the ACCA course include?

100% syllabus coverage

Gain access to all ACCA levels as part of your subscription - providing all the learning content you need to pass your exams.

BPP learning resources

Approved BPP learning resources, videos, study notes and reading materials.

BPP's Achievement Ladder

Access to BPP’s Achievement Ladder to progress you to exam success.

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Ultimate flexibility around your timescales; stop and restart at any time.

How much does ACCA cost?

Our subscription-led pricing means you can study at a pace that suits you. Sign up, get started, and hit pause whenever you need to.

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Frequently asked questions

  • 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 2022 for ACCA Applied Knowledge was:

    Business and Technology (BT) - 79%
    Financial Accounting (FA) - 68%
    Management Accounting (MA) - 61%

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