1. Structure
This level is one of two Fundamentals modules and consists of three mandatory subjects (Accountant in Business (AB), Management Accounting (MA) and Financial Accounting (FA)) which can be sat in any order. Once you’ve completed all three subjects, you can move onto the next level - Applied Skills.
You need to achieve a mark of 50% or higher to pass these subjects. These are taken as two hour computer-based exams.
Entry requirements
If you’re AAT qualified, you’re exempt from this level and can start ACCA Applied Skills straight away.
If you’ve graduated with a degree accredited by ACCA, you may be eligible for exemptions from both Applied Knowledge and Applied Skills.
You can check whether you're eligible and should apply for any exemptions on the ACCA website before you start applying.
Syllabus
You’ll learn about the role of accounting in the business environment and develop the practical skills and techniques required of an accountant.
Accountant in Business (AB)
- Number of lessons:
Classroom: 4 days
Live Online: 8 sessions
OnDemand/Distance Learning: study at your own pace
- Subject assessment: computer-based exam
This subject will introduce you to basic business principles and how the different systems within business interact with each other.
Management Accounting (MA)
- Number of lessons:
Classroom: 5 days
Live Online: 10 sessions
OnDemand/Distance Learning: study at your own pace
- Subject assessment: computer-based exam
You’ll learn accountancy techniques to support management in planning, controlling and monitoring performance in a range of business contexts.
Financial Accounting (FA)
- Number of lessons:
Classroom: 6 days
Live Online: 12 sessions
OnDemand/Distance Learning: study at your own pace
- Subject assessment: computer-based exam
You’ll learn the underlying concepts relating to financial accounting and develop proficiency in techniques, such as double entry accounting and the preparation of basic financial statements.
2. Study methods
Do you prefer face-to-face learning? Online learning in your own time? Have family or work commitments? We have four study methods that suit different learning styles, to fit around your life. You’ll benefit from award-winning tutors, practical learning methods, and ongoing support, even after your exams.
Study methods available for this qualification
You can be confident in your exams whatever study method you choose, as we offer hundreds of practice questions and marked mock exams. We provide expert support during evenings and weekends, and we have flexible study options and course start dates.
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Study method comparison table
Award winning tutor-led online course with flexibility to start anytime, anywhere.
- Unique online resources designed to keep you motivated
- Tutors guide you efficiently through the whole syllabus
View OnDemand demo ›
The same as classroom, but live interactive online classes at a set time.
- Live lectures delivered online by a tutor
- Re-watch and replay lessons through recordings
View Live Online demo ›
Self-study online modules for you to work through at your own pace.
- Study remotely with printed and online materials
- Includes a variety of additional online resources and mock exams
View Distance Learning demo ›
Timetables - Classroom and Live Online
date_rangeView timetables
3. Exams and sittings
Timings and working towards a sitting
You must pass all three mandatory exams to complete this level. All exams are computer based (CBE) and assess all areas of the syllabus. CBEs can be sat at Kaplan Centres.
Book an exam
How long does it take to pass?
Most students complete this level within 6 to 12 months, however this varies and will depend on how quickly you want to complete the course. Applied Knowledge exams are on demand computer-based exams, which means that they can be sat at any point in the year as there are no specific exam sittings.
4. Study materials and delivery costs
Study materials
Classroom and Live Online students will receive printed and online study materials, while Distance Learning students have the option of printed and online, or online only.
We provide:
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Study programme
Outlines the course structure, providing guidance on what to do, and when.
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Study text
A textbook covering the full subject syllabus with worked examples and activities. We’re an ACCA-approved content provider, so you can be confident our study text contains everything you need to be successful in your exam.
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Pocket notes
Pocket-sized revision notes that highlight, summarise, and prioritise the key topics areas that you need for your exams.
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Exam kit
Included in the exam kit is our recommended revision approach and a revision plan, exam technique guide, exam specific information, and practice questions with answers covering all areas of the syllabus.
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Integrated workbook (Classroom, Live Online, OnDemand)
Helps you work through the syllabus, with room to write your notes. It helps you keep everything in one place to make it easy to study and revise from.
To buy the materials separately...
You can buy ACCA approved books for each subject on this level from Kaplan Publishing.
Buy ACCA bookslaunch
Delivery costs
subscriptions
How much it costs to deliver your study materials and how long it takes depends on where in the world you live.
If you’re completing a classroom course, your materials are provided on the first day of your course.
Delivery fees are as follows:
UK and NI - £7 for the first package, £7 for subsequent packages
EU - £30 for the first package, £30 for subsequent packages
Rest of the World - £50 for the first package, £50 for subsequent packages
A package relates to all the materials for a specific subject, for example ACCA Accountant in business (AB). If purchasing a course for more than one subject, the additional package charges will apply.
Delivery fees are capped at 3 x the cost, per single order. So, if you buy 5 courses for UK delivery in a single order, it will be £7 x 3, rather than £7 x 5.
Our standard delivery times are:
UK – 3 to 5 working days
EU – 5 to 7 working days
Rest of the World – 7 to 10 working days*
*Subject to availability.
Delivery charges apply to all Distance Learning, OnDemand and Live Online courses which include printed materials, and selected Classroom courses. If delivery charges are applicable for your course, they will be shown during the online checkout process, before you complete your payment details.
5. MyKaplan: online learning environment
Watch our video explaining MyKaplan (1:30)
MyKaplan is an online learning portal with practical resources to help you prepare for your exams.
Online features
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View your online materials in one place and access your content in a few clicks
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Contact a tutor directly using live chat. You can also email or request a callback
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Complete tests and get instant feedback
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Take part in forum discussions with students and tutors and find answers to common questions
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See instantly when your assessments have been marked
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Access on mobile, tablet, computer or through the dedicated
mobile app
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Access to VideoBank - hundreds of tutor-led videos to help you get the most out of your course.
Access duration
Your chosen study method determines how long you can access your content for. All extensions are for existing content and do not include any updated content.
Classroom
Three months from last lesson date, with one three month free extension on request, then a further extension for £50.
Live Online
Three months from last lesson date, with one three month free extension on request, then a further extension for £50.
OnDemand
Six months from enrolment date, with three months free extension on request, then a further extension for £50.
Distance Learning
12 months from enrolment date, with one three months free extension on request, then a further extension for £50.
computerMinimum system requirements for MyKaplan
6. Tutor support
We'll support you every step of the way throughout your learning experience with us. You can contact a tutor and get the help you need quickly and easily.
Provided by our Academic Support team (our dedicated team of expert tutors):
- Live chat (instant response via online messenger system)
- Email (we'll get back to you within 4 hrs)
- Discussion forum (we’ll get back to you within 4 hrs)
- Request a callback so you can speak to a tutor (we’ll arrange a call with you within 24 hours). Please note request a callback is only available to UK based students.
- Course tutor - Receive contact details from your tutor during your first lesson, to enable you to request assistance out of scheduled sessions (Classroom and Live Online courses only).
Guaranteed Tutor response times
Academic Support:
Monday - Thursday: 8am - 9pm
Friday: 8am - 5:30pm
Weekends and Bank Holidays: 9am - 1pm
7. Testing and mocks
We have a wealth of materials to help you revise for and pass your exams. All study options come with the following:
Knowledge checks
As you go along, knowledge checks help assess your understanding of a topic before you move onto the next one.
Mock exam
Practice your exam technique with a mock exam, which replicates the format of the final exam, so you can check your progress. Mocks are computer marked and correct answers can be viewed online so you can learn from your answers. We provide you with model answers so you can learn and look to improve your own answer.
Exam preparation tests
This includes a minimum of 2 questions per syllabus area.
Consolidation test
This is a short assessment of approximately 50 marks. Computer marked with feedback provided directly to you.
Progress test
This is a mock exam that closely reflects the real exam format. Computer marked with immediate access to review and learn from your answers.
Practice tests x 3
Once you complete the exam-style questions, you’ll receive a score showing how you have performed across the syllabus. This will highlight your strengths and weaknesses, and help you to plan your revision before the real exam.
8. Pricing structure
Subject prices can differ depending on your study method, location and the time you choose to study (if you’re choosing Classroom). For example, studying in the centre of London on a weekend is a popular choice, so it will be more expensive. Go to our study methods page to learn more about each option.
Subjects are all priced individually, so you can purchase them altogether (for a discount), or separately as you need them. This also helps you split the cost to make it more affordable.
| Scheduled |
Flexible |
| Classroom |
Live Online |
OnDemand |
Distance Learning |
| from £469 |
from £419 |
from £359 |
from £279 |
Funding options
You may be eligible for an Apprenticeship through your employer, depending on your circumstances. For more information, contact our Student Services team.
Your employer may fund the costs of your studies if you're already working in a related field and want to develop your learning. You'll need to speak to them to see if you're eligible and whether they would be willing to cover the costs.
Available for any course as long as the total cost is a minimum of £500 (before any discounts). Any available discounts can be applied, provided the terms and conditions of that discount have been met.
Classroom and Live Online course fees must be repaid over the duration of the course(s) purchased, up to a maximum of 12 months. The final payment must be made one month prior to the final date of the last course. Distance Learning course fees must be repaid over three months per subject purchased, up to a maximum of 12 months.