1. Structure
This level is one of two Fundamentals modules and consists of three mandatory subjects (Business and Technology (BT), 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.
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
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.
Compulsory
Business and Technology (BT)
This subject will introduce you to basic business principles and how the different systems within business interact with each other.
- 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 (MA)
You'll learn accountancy techniques to support management in planning, controlling and monitoring performance in a range of business contexts.
- 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 (FA)
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.
- Number of lessons:
- Classroom: 6 days
- Live Online: 12 sessions
- OnDemand/Distance Learning: study at your own pace
Subject assessment: computer-based exam
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.
Study method comparison table keyboard_arrow_down
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Classroom |
Live Online - full day |
Live Online - afternoon/evening |
Award winning OnDemand |
Distance Learning |
| Live, tutor-led classes at set times |
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| Re-watch your lessons |
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| Learning materials available - including study text, pocket notes/revision cards and exam/revision packs |
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| Access to motivating, online learning resources |
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| Marked mock exams and lots of additional practice questions |
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| Access to Academic Support 7 days a week |
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| Interact with other students studying the same course |
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| Pass Guarantee available with full course |
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| Study at your own pace |
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| Classes capped at 40 students |
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Pass Guarantee available
Award-winning structured online course with the flexibility to start anytime and study 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 (previously Learning Coach) 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.
If you are unsuccessful, our Pass Guarantee means you can retake the course an unlimited number of times for FREE until you pass. You will also receive guidance on how to direct your efforts for your resit with access to additional online content and a new mock exam for FREE.
Pass Guarantee available
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
- 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.
If you are unsuccessful, our Pass Guarantee means you can retake the course an unlimited number of times for FREE until you pass. You will also receive guidance on how to direct your efforts for your resit with access to additional online content and a new mock exam for FREE.
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
This is a complete course, which includes tuition, application and exam preparation resources in MyKaplan
The integrated study program guides you through the study text chapters so you learn your knowledge in the best order to prepare for the exam and complete knowledge checks along the way to test your understanding.
You then have application modules to build your understanding of how to use this knowledge to attempt questions and test and assessments online to help you understand how the real exam format will look and feel.
Timetables - Classroom and Live Online
date_range View 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
Exam sitting advice
For more information about which exam to sit when, and in which order, please see our ACCA exam sitting advice page.
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:
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
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
- EU – 5 to 7 working days
- Rest of the World – 7 to 10 working days subject to availability.
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.
5. MyKaplan: online learning environment
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 practice 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 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 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.
computer Minimum 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).
Academic Support opening times
Monday - Thursday: 8am - 8pm
Friday: 8am - 5:30pm
Saturday: 9am - 5pm
Sunday: 9am - 1pm
7. Testing and mocks
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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
We have a wealth of materials to help you revise for and pass your exams. All study options come with the following:
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Knowledge checks
As you go along, knowledge checks help assess your understanding of a topic before you move onto the next one.
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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.
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Exam preparation tests
This includes a minimum of 2 questions per syllabus area.
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Consolidation test
This is a short assessment of approximately 50 marks. Computer marked with feedback provided directly to you.
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Progress tests
This is a mock exam that closely reflects the real exam format. Computer marked with immediate access to review and learn from your answers.
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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 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
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.
You may be eligible for an Apprenticeship through your employer, depending on your circumstances. For more information, contact our Student Services team.