ACCA Practice Questions
Practise 5 ACCA foundation skills and 34 questions across financial accounting, management accounting, and business law and governance.
What the ACCA is
ACCA is a globally portable accountancy qualification, widely held across Ghana, Nigeria and the wider Commonwealth. Rather than a single exam it is a structured route: a sequence of exams, an ethics module and a practical experience requirement, completed at whatever pace your job allows.
The early exams are where most candidates either build momentum or lose it. Financial Accounting and Management Accounting are conceptually straightforward but unforgiving on precision, and Business Law rewards clarity about principles rather than recall of case names.
Our ACCA practice targets those foundation subjects. It is a drilling set for the underlying concepts, not an approved learning partner course and not a replacement for a proper study text and question bank.
Who the ACCA serves
Candidates working through the Applied Knowledge and early Applied Skills exams.
Students taking a degree alongside ACCA, or planning exemptions.
Finance staff studying part time who need short, high-value practice sessions.
People moving into finance who need to build the accounting fundamentals from scratch.
Subjects available
ACCA content currently available, with live skill and question counts. Coverage focuses on foundation-level topics rather than the Strategic Professional exams.
Skills learners can practise
- Double entry, ledgers and the trial balance
- Accruals, prepayments and adjusting entries
- Preparing financial statements
- Costing methods and cost behaviour
- Budgeting and variance analysis
- Decision making and relevant costing
- Audit principles and internal control
- Business law, contract and corporate governance
How SmartScore works
Every skill begins on a SmartScore of 0. Nothing is assumed about what you already know, so the score reflects your work and nothing else.
A correct answer pushes the score up; a wrong one pulls it back. Harder questions move the score further, so guessing your way up is not possible.
A worked explanation appears after each question — right or wrong — so the score rises because your understanding rose, not because you memorised an answer key.
A SmartScore of 100 means the skill is mastered. Your dashboard shows which skills are done and which still need work, so revision time goes where it counts.
Professional exams punish partial understanding, because one weak area quietly reappears in every later paper. Taking a foundation skill to 100 rather than to “mostly right” is what stops that happening.
Sample practice
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Try the question format and SmartScore before creating an account.
Financial accounting, management accounting, and business law and governance.
Double entry, final accounts and control accounts from the ground up.
Organisational and management concepts that underpin the business papers.
Market structures, money and national income for wider commercial context.
ACCA curriculum information
- Full name
- Association of Chartered Certified Accountants
- Structure
- Three exam levels — Applied Knowledge, Applied Skills and Strategic Professional
- Exam count
- Up to thirteen exams, with exemptions available for relevant prior qualifications
- Ethics
- An Ethics and Professional Skills module must be completed alongside the exams
- Experience
- A practical experience requirement of relevant supervised work, commonly stated as thirty-six months
- Sittings
- Exams are offered in multiple sessions across the year, with on-demand computer-based exams at the earliest level
- Recognition
- Recognised internationally, with a large membership across Africa, Europe and Asia
ACCA updates syllabuses, exemption rules and exam delivery regularly. Check the current requirements with ACCA directly before planning exam entries or claiming exemptions.
Curriculum information written and last reviewed line by line by the DigiTransact Mastermind editorial team on · next review due · which content receives human review
Frequently asked questions
How much ACCA practice is available?
Currently 5 skills and 34 questions, focused on financial accounting, management accounting, and business law and governance. It is a foundation-level set, and the live counts here show its true size.
Does it cover the Strategic Professional exams?
No. Practice targets foundation topics from the earlier levels. Strategic Professional papers are not covered, and we will not pretend otherwise.
Is DigiTransact Mastermind an ACCA approved learning partner?
No. We are an independent practice platform with no affiliation to ACCA. Use this for concept drilling alongside an approved study text and the official question bank.
I am still in senior high. Can I start now?
Yes. Financial Accounting and Business Management practice on this platform overlaps heavily with the first ACCA papers, so building those foundations early makes the qualification considerably less daunting later.
Related subjects
Free courses and school tools for ACCA
Open university courses that cover the same ground, plus the teacher side of the platform.
Related reading
A side-by-side comparison of ACCA, CIMA and CFA and who each one suits.
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Relevant if your ACCA route involves studying or working abroad.
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Other examinations
How this page was produced
A person on the DigiTransact Mastermind editorial team wrote this page and read it line by line before it was published.
- Written by
- DigiTransact Mastermind editorial team
- Human review
- Yes — read line by line before publication. See which content receives human review.
- Last reviewed
- Next review due
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Start your ACCA practice free
34 questions across 5 skills, with instant explanations and a SmartScore on every one.