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ACCA Foundations

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Overview

Learn the fundamentals of accountancy, including recording financial transactions, management, business costs, and taxation. It's the perfect place to start if you are new to accountancy, or if you're already working in finance but have no formal qualifications.

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Average duration

12 months

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Assessments

10 exams

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Kaplan pass rates*

28% higher than the global average

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Award

Credit is dependent on the level completed

*Versus the global average pass rate of 57%, first-time passes across all levels in 2024. Valid as of June 2025

Timetables

Programmes are running regularly throughout the year. View our timetables for scheduled Classroom and Live Online sessions to see when the next one is running.

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Who it’s for

Entry requirements

There are no minimum entry requirements - you can start at any level. However, it’s recommended you start at Level 2 if you have no formal qualifications, especially if it’s been a while since you completed any studies. ACCA Foundations begins at GCSE level and progresses up to the equivalent of the first year of a bachelor's degree.

Learning outcomes from the course

Foundations focuses on the fundamentals of accountancy. You’ll learn a wide range of skills and gain knowledge of accounting, management, business, taxation, and audit. You’ll also complete a professionalism and ethics module.

Once complete, you can move on to Applied Knowledge.

Apprenticeships

You may be eligible to sit the exams and become ACCA qualified as part of an apprenticeship, depending on your circumstances.

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The level of support and materials, both physical and online, along with some amazing tutors, has made this experience much more manageable alongside a full time job and a family - I've already recommended Kaplan to a colleague.

Samantha McGinlay
Samantha McGinlay Kaplan ACCA learner

Course content

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Level 2

ACCA Diploma in Financial and Management Accounting

Learners who complete all subjects, and their Foundations in Professionalism module, are awarded the ACCA Diploma in Financial and Management Accounting (Level 2).

Compulsory

Recording Financial Transactions (FA1)

You’ll learn about the main types of business transactions and how they are documented and recorded in an accounting system, up to the trial balance.

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  • Types of business transactions and documentation
  • Duality of transactions and the double entry system
  • Banking system and transactions
  • Payroll
  • General ledger accounts
  • Cash and bank
  • Sales and credit transactions
  • Purchases and credit transactions
  • Reconciliation
  • Preparing the trial balance

Compulsory

Management Information (MA1)

You'll learn how to provide basic management advice in a business, to help management with strategy and making decisions.

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  • The nature and purpose of cost and management accounting
  • Transaction processing
  • Cost classification and measurement
  • Accounting for costs
  • Spreadsheets

Level 3

ACCA Diploma in Financial and Management Accounting

Learners who complete all subjects, and their Foundations in Professionalism module, are awarded the ACCA Diploma in Financial and Management Accounting (Level 3).

Compulsory

Maintaining Financial Records (FA2)

You'll learn about the standards and approaches relating to maintaining financial records, and gain the skills needed for double-entry accounting and preparing basic financial statements.

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  • Accounting principles, concepts and characteristics
  • The principles and process of basic bookkeeping
  • The preparation of journals and general ledger accounts
  • Recording transactions and events
  • Reconciliations
  • Preparing a trial balance and correcting errors
  • Preparing financial statements
  • Partnerships

Compulsory

Managing Costs and Finance (MA2)

You'll learn how to prepare and process basic cost data to help management with strategy and making decisions, in multiple business situations.

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  • Management information
  • Cost recording
  • Costing techniques
  • Decision making
  • Cash management

Level 4

ACCA Diploma in Accounting and Business

Learners who complete all subjects, and their Foundations in Professionalism module, are awarded the ACCA Diploma in Accounting and Business (Level 4).

Compulsory

Business and Technology (FBT)

You'll learn about how businesses are structured and how the role of accounting helps with the efficient management and improvement of a company, its people, and its systems.

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  • The business organisation and its external environment
  • Organisational structure, culture, governance and sustainability
  • Business functions, regulation and technology
  • Leadership and management
  • Personal effectiveness and communication in business
  • Professional ethics

Compulsory

Management Accounting (FMA)

You'll learn management accounting techniques to support management in preparing, controlling, and overseeing performance in different business situations.

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  • The nature, source and purpose of management information
  • Data analysis and statistical techniques
  • Cost accounting techniques
  • Budgeting
  • Standard costing
  • Performance measurement

Compulsory

Financial Accounting (FFA)

You'll learn how to prepare basic financial statements for single entities and simple groups, the techniques for double-entry accounting, and learn how to interpret financial statements.

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  • The context and purpose of financial reporting
  • Accounting principles, concepts and qualitative characteristics
  • The use of double-entry and accounting systems
  • Recording transactions and events
  • Reconciliations
  • Preparing a trial balance
  • Preparing financial statements
  • Preparing basic consolidated financial statements
  • Interpretation of financial statements

Certified Accounting Technician

Learners who complete the ACCA Diploma Level 2 – 4, pass two exams from FTX, FFM, and FAU, gain one year's relevant practical experience, and complete the online Foundations in Professionalism module are awarded Certified Accounting Technician.

Compulsory

Foundations in Taxation (FTX)

You'll learn how tax affects individuals and businesses, and the basic principles and technical aspects of taxation.

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  • Introduction to the UK tax system
  • Adjusted profit / loss computations for trades and professions
  • Income tax liabilities
  • Capital gains tax
  • Corporation tax liabilities
  • Value added tax (VAT)
  • Employability and technology skills

Compulsory

Foundations in Financial Management (FFM)

You'll learn how businesses finance their operations, plan and control cash flows, use working capital effectively, and delegate resources to long term investment activities.

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  • Working capital management
  • Cash budgeting
  • Managing cash balances
  • Financing decisions
  • Investment decisions
  • Credit management
  • Employability and technology

Compulsory

Foundations in Audit (FAU)

You'll learn about external audit, the audit process, and the skills needed to audit financial statements.

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  • Purpose and scope of audit and regulatory framework
  • Audit planning and risk assessment
  • Internal control
  • Audit evidence and procedures
  • Audit completion
  • Employability and technology skills

Exams

Computer Based Exams

ACCA Diploma Level 2 – 4

Exams for the ACCA Diploma in Financial and Management Accounting (Levels 2 and 3) and the ACCA Diploma in Accounting and Business (Level 4) are on demand computer based exams. It is recommended that you sit four subjects in a six month period. You can book all on demand exams with Kaplan.

from £102.00Inc. VAT

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Computer Based Exams

Certified Accounting Technician

Exams for the Certified Accounting Technician qualification are computer-based and available during specific sessions in June and December. To book your FTX, FFM, or FAU exams, you must do so directly through the ACCA.

Book an exam with the ACCA

Courses

Inc VAT, excludes exams

Classroom from £609
Live Online from £569
OnDemand from £443
Distance Learning from £145.4
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Everything you need to succeed

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Expert material

Our courses include expert content, designed to help you pass your exams. As an ACCA Content Partner, we provide printed and digital study materials, as well as marked mock exams and practice questions.

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Academic support

Our team of 50+ finance experts and advisors provide gold-standard personalised academic support 7 days a week. We offer exam strategies, study plans, and proactive resit advice.

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Pass Guarantee

If your results aren't as expected, we provide free access to extra content, extended tutor support, and guidance for resitting until you pass your exams.

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The science of learning

We offer dynamic courses based on insights from learning scientists and industry professionals. Our data-driven teaching methods ensure student success and progression.

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Well-being support

Access well-being support through our resource library or speak confidentially with Kaplan's Mental Health First Aiders, safeguarding team, or your tutor and talent coach.

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Accessibility

We're committed to an inclusive learning environment, ensuring accessibility and personalised support for all students to succeed.

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Course includes

  • Digital Study Text powered by BibliU

    Textbook covering the full subject syllabus with worked examples and activities.

  • Study programme

    Outlines the course structure, providing guidance on what to do, and when.

  • Digital Exam Kit powered by BibliU

    Gives you plenty of exam style questions and answers to test your knowledge and practice.

  • Printed Integrated workbook*

    The integrated workbook 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.

  • Recorded tutorials*

    Additional video tutorials to assist your understanding or recap tricky topics for revision purposes.

  • Printed Pocket Notes

    Pocket-sized, brief revision notes that highlight and prioritise the essential topics you need to understand to pass ACCA’s exams.

  • Assessments

    Regular knowledge checks** will help assess your understanding of a topic before you move onto the next one. Using mid-course consolidation tests and practice tests***, you’ll gauge your strengths and weaknesses to ensure you’re prepared for the real exam.

  • Personalised online study space

    MyKaplan is an online learning portal that allows you to access your course content, additional online materials, and contact your tutors in one place. Learn More

*For Classroom/Live Online/OnDemand FBT, FFA, FMA courses only.
**FBT, FMA, FFA courses only
***Excluding FAU, FFM, FTX

Study methods

Get everything you need to succeed, along with tailored features depending on which study method you choose.

Feature

Classroom
from £609

Free trial

Live Online
from £569

Free trial

OnDemand
from £449

Free trial

Distance Learning
from £209

Live, tutor-led classes at set times
Re-watch your lessons
Interactive online study modules*
Interactive online application modules*
Speak face-to-face with tutors and other learners on the same course
Speak online with learners on the same course
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Study at your own pace

*FBT, FMA & FFA only

Kaplan's courses are well organised, the reference material and tutors are excellent.

Eleanor White
Eleanor White Kaplan Live Online learner

Being able to study at home gives me so much more flexibility around my job. When it's really busy at work I generally don't get time to study during the week, so I make it up at the weekend.

Manpreet Manak
Manpreet Manak Kaplan Classroom learner

Ways to pay

Pay for your course using a debit card, credit card, or PayPal. We also offer alternative payment methods to suit your needs.

Invoice your employer

Your employer may fund the costs of your studies if you're already working in a related field and want to develop your learning.

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PayPal Pay in 3

A buy now, pay later service that splits your purchase into three equal interest-free payments. Offering a flexible way to spread the cost.

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Alternatively, you can apply for one of our payment plans. Spread the cost by paying monthly, so you can focus on learning and passing exams.