For Individuals For Educators

Ace your certifications with Practice Exams and AI assistance.

Browse Exams
For Educators
Blog

Privacy Policy
Terms of Service
Cookie Policy
Support

AWS SAA Exam Prep
PMI PMP Exam Prep
CPA Exam Prep
GCP PCA Exam Prep

© 2026 TinyHive Labs. Company number 16262776.

Practice ACCATopics

ACCA — Practice Topics

267 topics · free practice questions with guidance on every question

A. The nature, source and purpose of management information

Accounting for Transactions

Activity Based Costing

Advanced Audit and Assurance

Advanced Corporate Tax Planning

Advanced Group Accounting and Foreign Operations

Advanced Investment Appraisal

Advanced Investment Appraisal and Cross-Border M&A

Advanced investment appraisal and M&A

Advanced Investment Appraisal and M&A Valuation

Advanced Investment Appraisal and Real Options

Advanced Investment Appraisal and Treasury Management

Advanced Taxation - Corporate Reliefs and Personal Investments

Advanced Taxation - Cross-Border Corporate Tax

Advanced Taxation - Estate Planning and Trusts

Advanced Treasury Management and Derivatives

Advanced Variances

Agricultural Property and Partnership Taxation

Analyzing and Interpreting Financial Statements

Analyzing Financial Statements

Audit and Assurance

Audit Completion and Reporting

Audit Evidence and Reporting

Audit Framework and Regulation

B. Data analysis and statistical techniques

Bank Reconciliations

Basic Variances

Behavioral Aspects of Standard Costing

Books of Prime Entry

Borrowing Costs

Budgeting and control

Budgeting Methods

Business & Technology

Business Combinations

Business Finance

Business functions, regulation and technology

Business Incorporations and Share Schemes

Business Structures and Incorporation

Business Valuations

C. Cost accounting techniques

Capital and the financing of companies

Chargeable Gains for Individuals

Completion, Review and Reporting

Complex IFRS Applications and Taxation

Conceptual and Regulatory Framework

Consolidated Financial Statements

Context and Purpose of Financial Reporting

Control Account Reconciliations

Corporate and Business Law

Corporate Failure and Risk Management

Corporate Failure and Risk Mitigation

Corporate fraudulent and criminal behaviour

Corporate reconstruction and re-organisation

Corporate Restructuring and Demergers

Corporate Restructuring and International Expansion

Corporate Tax Planning and International Operations

Corporate Tax Planning and Succession

Corporation Tax Liabilities

Correction of Errors

Cost accounting techniques

Cost Behavior and Classification

Cross-Border Corporate and Personal Taxation

Data analysis and statistical techniques

Decision-making techniques

Divisional Performance

Double-entry Bookkeeping

E. Standard costing

Earnings Per Share

Environmental Management Accounting

Essential elements of the legal system

Estimating the cost of capital

Ethics and Professional Principles

Ethics and Specific Accounting Standards

Ethics and Specific IFRS Applications

Events After the Reporting Period

F. Performance measurement

Financial Instruments

Financial Management Environment

Financial Management Function

Financial Reporting

Forecasting Techniques

Foreign Currency Transactions

Governance and Responsibilities

Government Grants

Group Accounts and Consolidation

Group Accounts and Consolidations

Group Audit Planning and Risk Assessment

Group Consolidations

IAS 10 Events after the Reporting Period

IAS 12 Income Taxes

IAS 16 Property, Plant and Equipment

IAS 21 The Effects of Changes in Foreign Exchange Rates

IAS 28 Investments in Associates and Joint Ventures

IAS 33 Earnings Per Share

IAS 36 Impairment of Assets

IAS 37 Provisions, Contingent Liabilities and Contingent Assets

IAS 38 Intangible Assets

IAS 41 Agriculture

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

IFRS 15 Revenue from Contracts with Customers

IFRS 9 Financial Instruments

Impact of Risk and Reward Systems on Performance

Impact of risk and uncertainty on organisational performance

Impairment of Assets

Income tax and national insurance contributions

Income tax and national insurance contributions (NIC) liabilities

Income Tax and NIC Liabilities

Income Tax Liabilities

Information Systems

Information, technologies and systems

Information, technologies and systems for organisational performance

Inheritance Tax

Intangible Assets

Internal Control

Interpretation of financial statements

Inventory Valuation

Investment Appraisal

Leadership and management

Lifecycle Costing

Limited Company Accounts

Limiting Factor Analysis

Make or Buy Decisions

Management, administration and the regulation of companies

National insurance contributions

Nature and Purpose of Management Information

Nature, Source and Purpose of Management Information

Not-for-Profit Entities and Financial Instruments

Organisational structure, culture, governance and sustainability

Other Assignments

Other Assignments and Ethical Considerations

Other Assurance Assignments

Other Assurance Assignments: PFI

Overseas Corporate Structures and Anti-Avoidance

Overseas Taxation and Property Incorporation

Payroll Accounting

Performance Evaluation and Corporate Failure

Performance measurement

Performance measurement and control

Performance Measurement Frameworks

Performance Measurement in NFP Organizations

Performance Measurement Systems and Design

Performance Measurement Systems and Quality Management

Personal effectiveness and communication in business

Planning and Conducting an Audit of Historical Financial Information

Planning and Operational Variances

Planning and Risk Assessment

Preparation of Consolidated Financial Statements

Preparation of Single Entity Financial Statements

Preparing a trial balance

Preparing a Trial Balance and Error Correction

Preparing basic financial statements

Preparing simple consolidated financial statements

Presentation of Financial Statements

Pricing Decisions

Professional ethics

Property, Plant and Equipment

Provisions and Contingencies

Provisions, Contingent Liabilities and Contingent Assets

Qualitative Characteristics

Qualitative Characteristics of Financial Information

Quality Management and Reward Systems

Quantitative Analysis in Budgeting

Receivables and Allowances

Recording transactions and events

Recording Transactions: Accruals and Prepayments

Recording Transactions: Intangible Assets

Recording Transactions: Inventory

Recording Transactions: Provisions and Contingencies

Recording Transactions: Receivables

Recording Transactions: Sales and Purchases

Recording Transactions: Tangible Assets

Regulatory Framework

Regulatory Framework and IAS 8

Relevant Costing

Responsibility Accounting

Revenue from Contracts with Customers

Review and Reporting

Risk and Uncertainty

Risk and Uncertainty in Decision Making

Risk Management

Single Entity Accounts

Sole Trader Accounts

Specialist cost and management accounting techniques

Specialized Assets and Stakeholder Analysis

Specific IFRS Applications - Leases and Impairment

Specific IFRS Applications - Revenue and Share-Based Payments

Specific IFRS Standards and Stakeholder Reporting

Standard costing

Statement of Cash Flows

Statistical Techniques

Strategic Business Reporting

Strategic Business Reporting - Ethics and Professional Principles

Strategic Business Reporting - Group Financial Statements

Strategic Business Reporting - Reporting Financial Performance and Stakeholders

Strategic Business Reporting - Specialized Entities and Emerging Issues

Strategic Case Study: Group Audit Planning and Risk

Strategic Performance Measurement

Strategic Performance Measurement and Frameworks

Strategic Planning and Performance Frameworks

Strategic Planning and Performance Measurement Systems

Supplier Statement Reconciliation

Suspense Accounts and Errors

Syllabus A: Business organisation and its external environment

Syllabus A: Essential elements of the legal system

Syllabus A: Nature, source and purpose of management information

Syllabus A: The business organisation and its external environment

Syllabus B: Data analysis and statistical techniques

Syllabus B: Organisational structure, culture, governance

Syllabus B: Organisational structure, culture, governance and sustainability

Syllabus B: The law of obligations

Syllabus C: Business functions, regulation and technology

Syllabus C: Cost accounting techniques

Syllabus C: Employment law

Syllabus D: Budgeting

Syllabus D: Leadership and management

Syllabus D: The formation and constitution of business organisations

Syllabus E: Capital and the financing of companies

Syllabus E: Personal effectiveness and communication in business

Syllabus E: Standard costing

Syllabus F: Management, administration and the regulation of companies

Syllabus F: Performance measurement

Syllabus F: Professional ethics

Syllabus G: Insolvency law

Syllabus H: Corporate fraudulent and criminal behaviour

Tangible Non-Current Assets

Technology and Data Analytics

The business organisation and its external environment

The Conceptual and Regulatory Framework

The Conceptual Framework

The context and purpose of financial reporting

The Effects of Changes in Foreign Exchange Rates

The formation and constitution of business organisations

The law of obligations

The nature, source and purpose of management information

The Qualitative Characteristics of Financial Information

The UK Tax System and Administration

The UK tax system and its administration

The use of double-entry and accounting systems

Throughput Accounting

Transfer Pricing

Treasury and Advanced Risk Management

Treasury and advanced risk management techniques

Trial Balance and Errors

Trusts and High Net Worth Wealth Preservation

Trusts and Inheritance Tax

Trusts and Wealth Preservation

Value Added Tax (VAT)

Wealth Transfer and Trust Taxation

Working Capital Management