ACCA FA · FR
Pass FA and FR by understanding why
Lessons that explain the reasoning behind every rule, exam-style questions with full explanations, and games that drill what students most often get wrong.
- Exams
- FA · FR
- Course chapters
- 28
- Games
- 7
- Languages
- AZ · RU · EN
On 31 December, electricity of AZN 400 has been used but not billed. Which entry records it?
| Dr Electricity expense | 400 | |
| Cr Accruals | 400 |
Correct
The cost belongs to this year, so it is an expense now.
Why
Accruals follow the period the cost was used in, not the date of the bill.
Two exams
From the first journal to group accounts
- FA
Financial Accounting
Double entry, the trial balance, accruals, inventory, non-current assets, simple consolidation and interpretation. Two hours: 35 objective questions and two multi-task questions.
- FR
Financial Reporting
IFRS in depth: leases, revenue, financial instruments, provisions, group accounts with associates, and the analysis of statements. Three hours, including two constructed-response questions.
For students
Learn it, then prove it in exam conditions
Lessons that explain why
Each rule starts with a business situation and the reason behind it, then a quick check.
Exam-style questions
Multiple choice, number entry, multiple response and more, in the formats the computer-based exam uses.
Every answer explained
Got it wrong? You see why, and which trap you fell into.
Games for the hard parts
A daily puzzle and duels drill what students most often get wrong.
Your language
Explanations in Azerbaijani, Russian and English. Exam questions stay in English, as in the exam.
Progress is saved
Your lessons and streak stay with you, on any device once you sign in.
The course
FA first, then FR
28 chapters so far, following the official syllabus. Each has short lessons, a "Why?" lesson that explains the reasoning, and a chapter test with three lives.
- Story
- Why?
- Chapter test
For teachers
See who did the work and what they got wrong
A dashboard for course providers: classes, homework with due dates, scores, weak syllabus areas, duels between your own students and online lessons. Coming soon.
Homework and gradebook
Assign chapters, question sets and mock exams. See status, scores and time spent.
Weak areas
Results by syllabus area, for the class and for each student.
Duels and lessons
Pair students for an Arena duel, and schedule online lessons with the class.
Beyond the course
Practise in different ways
Short games for every day, and a standards reference that explains why, not just how.
- Daily puzzleTwo minutes a day: find the wrong line in a journal and pick the fix.
- ArenaOne-on-one duels on the same exam questions. The faster, more accurate player wins.
- Debit or CreditA one-minute speed drill: transaction after transaction, pick the account to debit and to credit.
- Balance ItThe trial balance doesn't agree: correct the errors with journals and clear the suspense to nil.
- CBE Traps90 seconds of the classic FA exam traps, one tap each.
- Ratio DetectiveEight cases: work out a ratio or find what moved it.
- Class QuizQuestions on the classroom screen, answers from your phone. Join with the code from your teacher.
- StandardsEvery standard and topic: what it's for, the key rules and the traps examiners set.
How it works
Three steps from rule to exam answer
- 1
Learn the rule
A short lesson with a business story and the reason behind the rule.
- 2
Answer exam questions
Questions in the exam's formats, checked straight away.
- 3
Understand the mistake
Each wrong answer shows why it's wrong and where to look again.
Your first lesson takes five minutes
Start without an account: progress is kept in your browser and moves to your account when you sign in.
Start the first lesson