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Fundamental Level

The Fundamentals level is divided into two modules Applied Knowledge and Applied Skills. The Applied Knowledge module introduces you to the main areas of financial and management accounting. 

Applied Knowledge

   Exam code

Accountant in Business

F1

Management Accounting

F2

Financial Accounting

F3

Applied Skills

 

Corporate and Business Law

F4

Performance Management

F5

Taxation

F6

Financial Reporting

F7

Audit Assurance

F8

Financial Management

F9

Entry Requirements

There are no entry requirements for the ACCA fundamental level subjects. A good understanding of English and mathematics is advised.

Students who are new to accounting are advised to start with the FIA (Foundations in Accountancy) as students are more likely to pass the fundamental level with a good foundation formed from completing the FIA suite of qualifications.

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