Structure
ACCA Foundations is the perfect place to start if you are new to accountancy, or if you’re already working
in finance but have no formal qualifications. You can achieve certificates and diplomas along the way before
progressing onto the ACCA qualification.
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.
ACCA Foundations comprises a number of awards:
- ACCA Diploma in Financial and Management Accounting (Level 2) - 2 subjects: Recording
Financial Transactions (FA1) and Management Information (MA1)
- ACCA Diploma in Financial and Management Accounting (Level 3) - 2 subjects: Managing
Financial Records (FA2) and Managing Costs and Finance (MA2)
- ACCA Diploma in Accounting and Business (Level 4) - Business and Technology (FBT)*,
Management Accounting (FMA), and Financial Accounting (FFA)
- Certified Accounting Technician - the ACCA Diploma in Accounting and Business plus two exams
from the following, and one year's relevant practical experience in an accounting role, to show you can use your
knowledge from the exams in the workplace.
- FTX - Foundations in Taxation
- FFM - Foundations in Financial Management
- FAU - Foundations in Audit
You’ll also need to complete a professionalism and ethics module, called Foundations in Professionalism,
before you can be awarded any of the Foundation-level qualifications. This is an online, interactive module which
will help you understand what it means to act professionally and ethically at work. It can be completed before or
after your Foundation-level exams, at your own pace.
Pass Guarantee availablekeyboard_arrow_down
We want you to pass your exams and succeed in the next steps of your career. If you don’t get the
results you were expecting and have enrolled on an eligible course, you can take advantage of our Pass
Guarantee. Get extended course access, tutor support, a new mock exam, and guidance for FREE until you pass
your exam.
For more information, view out our dedicated Pass Guarantee page.
Entry requirements
You don’t need any qualifications to study the Foundation-level qualifications, just a willingness to
learn. They are a great place to start if you’re new to accountancy, or work in finance and have no
accountancy credentials.
Syllabus
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.
- Number of lessons:
- Distance Learning: study at your own pace
Subject assessment: computer-based exam
Compulsory
Management Information (MA1)
You’ll learn how to provide basic management advice in a business, to help
management with strategy and making decisions.
- Number of lessons:
- Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
- Number of lessons:
- Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
- Number of lessons:
- Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
- Number of lessons:
- Classroom: 4 days
- Live Online: 8 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
Compulsory
Management Accounting (FMA)
You’ll learn management accounting techniques to support management in preparing,
controlling, and overseeing performance in different business situations.
- Number of lessons:
- Classroom: 5 days
- Live Online: 10 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
- Number of lessons:
- Classroom: 6 days
- Live Online: 12 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
- Number of lessons:
- Distance Learning: study at your own pace
Subject assessment: paper-based exam
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.
- Number of lessons:
- Distance Learning: study at your own pace
Subject assessment: paper-based exam
Compulsory
Foundations in Audit (FAU)
You’ll learn about external audit, the audit process, and the skills needed to
audit financial statements.
- Number of lessons:
- Distance Learning: study at your own pace
Subject assessment: paper-based exam
Study methods
Do you prefer face-to-face learning? Online learning in your own time? Have family or work commitments? We have
three 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 methods
and course start dates.
Study method comparison table expand_more
| What | Classroom | Live Online - full day | Live Online - afternoon/evening | Award winning OnDemand | Distance Learning |
|---|
| Live, tutor-led classes at set times | check_circle | check_circle | check_circle | | |
| Re-watch your lessons |
| check_circle | check_circle | check_circle | |
| Learning materials available - including study text, pocket
notes/revision cards and exam/revision packs | check_circle | check_circle | check_circle | check_circle | check_circle |
| Access to motivating, online learning resources | check_circle | check_circle | check_circle | check_circle |
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| Marked mock exams and lots of additional practice questions | check_circle | check_circle | check_circle | check_circle | check_circle |
| Access to Academic Support 7 days a week | check_circle | check_circle | check_circle | check_circle | check_circle |
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| Interact with other students studying the same course | check_circle | check_circle | check_circle |
|
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| Pass Guarantee available with full course | check_circle | check_circle | check_circle | check_circle |
|
| Study at your own pace |
|
|
| check_circle | check_circle |
| Classes capped at 40 students | check_circle | check_circle |
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Pass Guarantee available
For FBT, FMA, FFA
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 5 day free
trial
Every module and topic has been through a detailed instructional design
process, which means we've considered how to best explain each area and cement your understanding of the
subject. This includes a variety of concise learning formats such as bite-sized tutor-led lectures, and
activities to help link topics together. Every module is scripted and links on screen animations with
graphics found within your integrated workbook. This provides a high quality online learning experience,
which is so much more than a live recorded tutor session or even a tutor narrating highlighted text book
visuals.
In addition to academic support, our team of Progression Advisors offer advice,
guidance and support, on how to best learn and progress through your course. They use data to identify
if you need extra support and will help you get back on track if you need it.
OnDemand is a complete course, which includes knowledge, application and exam
preparation, and comes with a Pass Guarantee.
If you are unsuccessful, you will receive an extension of tutor support, guidance on how to direct your
efforts for your resit with access to additional online content and a new multiple choice mock exam.
This is a complete course, which includes tuition, application and exam
preparation resources in MyKaplan and comes with a Pass Guarantee.
Your tutor will guide you through the chapters, you can then watch recap
modules, if needed, outside of the tutor led sessions which include bite-sized tutor-led lectures, and
activities to help link topics together. If you are happy with the topics you can move on to the
application modules which are similar in format but help you understand how the knowledge you have can
be examined.
Throughout the course you will do plenty of question practice and have a go at
assessments presented in the same format as you will see in the real thing to make sure you are exam
ready.
Our Pass Guarantee
means if you are unsuccessful, you can retake the course an unlimited number of times for FREE until you
pass. You can also request access to an online resit course, and get access to questions and a mock you
won't have seen before. There are also extra hints and tips to get you back on track.
Pass Guarantee available
For FBT, FMA, FFA
Live interactive online classes at a set time, which you can watch from anywhere.
- Live lectures delivered online by a tutor
- Re-watch and replay lessons through recordings
- Full weekday, weekend, afternoon or evening classes available
View Live Online 5 day
trial
This is a complete course, which includes tuition, application and exam
preparation resources in MyKaplan and comes with a Pass Guarantee.
Your tutor will guide you through the chapters, you can then watch recap
modules, if needed, outside of the tutor led sessions which include bite-sized tutor-led lectures, and
activities to help link topics together. All your live sessions will have plenty of class interaction,
which means you have the luxury of asking questions and getting instant replies from the tutor or even
sparking some debate with the class from the comfort of your own home! The lectures are all recorded and
you will have access to these to review after the live sessions.
If you are happy with the topics you can move on to the application modules
which are similar in format but help you understand how the knowledge you have can be examined.
Throughout the course you will do plenty of question practice and have a go at
assessments presented in the same format as you will see in the real thing to make sure you are exam
ready.
Our Pass Guarantee
means if you are unsuccessful, you can retake the course an unlimited number of times for FREE until you
pass. You can also request access to an online resit course, and get access to questions and a mock you
won't have seen before. There are also extra hints and tips to get you back on track.
Available for all subjects
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 5
day trial
Timetables - Classroom and Live Online
date_range View timetables
Exams and sittings
Exams at this level are a mixture of on-demand and session. Session exams are available in June and December.
On-demand computer based exams can be sat at any time.
You can sit as many exams at a sitting as you like. It’s recommended to sit a maximum of 4 subjects in each
6 month period.
Exam types and timings
OnDemand CBEs
- Business and Technology (FBT)
- Management Accounting (FMA)
- Financial Accounting (FFA)
- Recording Financial Transactions (FA1)
- Management Information (MA1)
- Managing Financial Records (FA2)
- Managing Costs and Finance (MA2)
Session exams (CBE)
- Foundations in Taxation (FTX)
- Foundations in Audit (FAU)
- Foundations in Financial Management (FFM)
You can book all exams with Kaplan apart from FTX, FFM and FAU which have to be booked directly with ACCA.
Book an exam
Book an FTX, FFM or FAU exam directly with ACCA
How long does it take to pass?
It will take around one year to complete, including the higher level subjects, if you start from the introductory
certificate. However, there’s no time limit, so you can complete the subjects as quickly or slowly as you
like.
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 or online only. We provide:
Study text
A textbook covering the full subject syllabus with worked examples and activities. We’re an ACCA Content Partner, so you can be confident our study text contains everything you need to be successful in your exam.
Pocket notes
Our pocket notes are pocket-sized, brief revision notes that highlight and prioritise the essential topics you
need to understand to pass your exams.
Study programme (FA1-MA2, FFM, FAU and FTX. Incorporated into
course for FBT, FMA and FFA)
Outlines the course structure, providing guidance on what to do, and when.
Integrated workbook (for Classroom/Live Online FBT, FFA, FMA
courses only)
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.
Exam kit
The exam kit gives you plenty of exam style questions and answers to test your knowledge and practice.
Recorded tutorials (FBT, FFA and FFM only)
Additional video tutorials to assist your understanding or recap tricky topics for revision purposes.
To buy the materials separately...
As an ACCA Content Partner, Kaplan Publishing offers a range of ACCA books for each subject at this level.
Buy ACCA bookslaunch
Delivery costs
How much it costs to deliver your study materials and how long it takes depends on where in the world you live.
Delivery fees are as follows:
- UK and NI - £7 for the first package, £7 for subsequent packages
- EU - £35 for the first package, £30 for subsequent packages
- Rest of the World - £50 for the first package, £50 for subsequent packages
Please note that due to varying interpretations of the post-Brexit EU/UK trading
agreement, some EU countries are imposing import duty on the value of the goods received from the UK. It is
payable by the end consumer via the delivery company and your delivery may be withheld until paid. This may
vary from country to country and be up to a value of 20% of the value of the study material.
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.
- UK – 3 to 5 working days, subject to publication dates.
- EU – 5 to 7 working days, subject to publication dates.
- Rest of the World – 7 to 10 working days subject to availability and publication dates.
Our standard delivery deadline for UK classroom courses is one week prior to the first course
date.
Delivery charges apply to all Classroom, Distance Learning, OnDemand, Online and Live Online courses which
include printed materials. If delivery charges are applicable for your course, they will be shown during the
online checkout process, before you complete your payment details.
MyKaplan: online learning environment
MyKaplan explained (1m:18s)
MyKaplan is an online learning portal with practical resources to help you prepare for your exams.
Online features
- View your online materials in one place and access your content in a few clicks
- Contact a tutor directly using live chat. You can also email or request a callback (UK only).
- Complete tests and get instant feedback
- Take part in forum discussions with students and tutors and find answers to common questions
- See instantly when your assessments have been marked
- Access on mobile, tablet, computer or through the dedicated mobile app
Access duration
Your chosen study method determines how long you can access your content for.
Classroom
Three months from the last lesson date, three month free extension on request, then a further extension for
£50.
Live Online
Three months from the last lesson date, three month free extension on request, then a further extension for
£50.
OnDemand
Six months from first day of selected start month, with three months free extension on request, then a further
extension for £50.
Distance Learning
12 months from first day of selected start month, with one three months free extension on request, then a further
extension for £50.
All extensions will be for the existing content, and will not include any updated content.
computer Minimum system requirements
for MyKaplan
Tutor support
We'll support you every step of the way throughout your Foundations 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 for Classroom and Live Online courses only. You'll be provided with contact
details by your own tutor during your first lesson, to enable you to request assistance out of scheduled
sessions.
Academic Support opening times
- Monday - Thursday: 8am - 8pm
- Friday: 8am - 5:30pm
- Saturday: 9am - 5pm
- Sunday: 9am - 1pm
Testing and mocks
check_circle
Pass Guarantee
If you don't get the results you were expecting and have enrolled on an eligible
course, you can take advantage of our Pass Guarantee. Get extended course access, tutor support, a new mock
exam, and guidance for FREE until you pass your exam.
Learn more about our Pass
Guarantee chevron_right
Knowledge checks (FBT, FMA, FFA)
As you go along, knowledge checks help assess your understanding of a topic before you move onto the next one.
Consolidation Test & Progress Test
Exam-style assessments with personalised feedback, to gain a better understanding of how each topic is tested
and how to improve your performance.
3 x ACCA practice tests (all auto-marked online) (not for FAU, FFM, FTX)
ACCA Practice Tests replicate the format of Computer Based Exams (CBEs) and help you to identify your strengths
and weaknesses before you take an exam.
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 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.
Funding options
Employer sponsored chevron_right
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 fund
the cost.