WORK THROUGH THE QUESTIONS AND PASS
Made in Japan
Born in Japan. Built for serious exam prep.
51 exams, 49,654 original questions — every one written and checked by our own team in Japan.
ACCA Financial Accounting (FA) practice questions: 1,000
Clear explanations and clear study notes, so you learn without wasted effort. Every mistake is linked to the section of the notes you need, so review is easy. Every question cites its source. Start with the question below, no sign-up needed.
Free — no sign-up, no card. See sample notes, an interactive figure and 5 questions with explanations
TRY ONE
Start with one question
Choose an answer to see the result and the explanation.
At 31 March a business has total assets of $85,000 and total liabilities of $31,000. What is the owner's equity?
Equity is the residual interest: assets less liabilities, so $85,000 - $31,000 = $54,000.
Why each option is right or wrong
- Incorrect. $116,000 adds liabilities to assets instead of deducting them.
- Incorrect. $85,000 is total assets; it ignores the claims of creditors.
- Incorrect. $31,000 is the liabilities figure, not the residual interest.
- Correct. Equity = assets - liabilities = $85,000 - $31,000 = $54,000.
Sources
- FA2 and FA/FFA Examinable Documents September 2026 to June 2027
- IFRS Conceptual Framework Project Summary, March 2018 (IFRS Foundation)
- ACCA FA1 technical article: The accounting equation
WHY EXAMPLAT
Clear explanations and clear notes — no wasted study time
Answer, understand it from the explanation, then lock it in with the notes. Your mistakes are linked to the notes, so you always know what to read again.
- Answer
- Understand
- Check the notes
- Re-solve
Clear explanations
Right after you answer, you see the conclusion and the reason for each option — why it is right and why the others are wrong — so you can handle the same idea when it is worded differently. Each one links to its primary source.
Clear study notes
Only what the exam tests, organised into 128 sections. Tables and 6 interactive figures make hard-to-remember numbers and processes easy to see.
Mistakes linked to the notes
From the explanation of a question you got wrong, jump straight to the section of the notes to read. On Premium, sections linked to your mistakes are marked inside the notes, so you can review just your weak spots.
HOW IT WORKS
How it works
- 1
Answer one question at a time
Choose 10 random questions, an area, a difficulty level or a timed mock exam. If you are stuck, reveal up to three hints.
- 2
Read the explanation and its source
Right after you answer, you see the conclusion, the reason for each option and links to the primary sources behind it.
- 3
Re-solve what you got wrong
Wrong answers and questions answered with hints are recorded so you can review them together, with the matching section of the study notes.
SYLLABUS
Areas covered
Questions follow the published syllabus of ACCA Financial Accounting (FA).
- A. The context and purpose of financial reporting60 questions
- B. Accounting principles, concepts and qualitative characteristics50 questions
- C. The use of double-entry and accounting systems70 questions
- D. Recording transactions and events330 questions
- E. Reconciliations70 questions
- F. Preparing a trial balance90 questions
- G. Preparing basic financial statements180 questions
- I. Interpretation of financial statements50 questions
- H. Preparing simple consolidated financial statements100 questions
PRICING
Pricing
From $19 per month. Save 10% with 6-month billing and 20% with annual billing. Subscribe per exam and cancel any time.
| Standard | 200 questions | $19 / month |
|---|---|---|
| Pro | 500 questions | $29 / month |
| Premium | 1,000 questions | $49 / month |
From Japan — the home of meticulous craftsmanship.
- Secure checkout by Stripe. We never see your card number.
- Cancel any time from My Portal. No hidden fees, no automatic upgrades.
- Made in Japan — every answer cites the primary source it is based on.
PRACTICE BY UNIT
ACCA Financial Accounting (FA) practice questions by unit
Two free sample questions with explanations on each unit page.
- A. The context and purpose of financial reporting（財務報告の背景と目的） 60
- B. Accounting principles, concepts and qualitative characteristics（会計の原則・概念と質的特性） 50
- C. The use of double-entry and accounting systems（複式簿記と会計システムの利用） 70
- D. Recording transactions and events（取引と事象の記録） 330
- E. Reconciliations（照合・調整） 70
- F. Preparing a trial balance（試算表の作成） 90
- G. Preparing basic financial statements（基本的な財務諸表の作成） 180
- I. Interpretation of financial statements（財務諸表の解釈） 50
- H. Preparing simple consolidated financial statements（単純な連結財務諸表の作成） 100
GUIDE
About the ACCA Financial Accounting (FA) exam and how to study with examplat
About ACCA Financial Accounting (FA)
Financial Accounting (FA) is one of the three Applied Knowledge exams in the ACCA Qualification, the globally recognised route to becoming a chartered certified accountant. FA covers the principles of double-entry bookkeeping, recording transactions, preparing a trial balance, correcting errors, reconciliations, and preparing basic financial statements for single entities and simple groups. It is also the exam for the Diploma in Accounting and Business, so it is a common first step for people moving into finance roles.
The exam is computer-based and available on demand throughout the year at approved centres. It lasts two hours and is worth 100 marks: Section A has 35 objective-test questions worth two marks each, and Section B has two multi-task questions worth 15 marks each, usually one on preparing financial statements and one on consolidation. The pass mark is 50%. Check the ACCA website for the current syllabus, exam format and fees.
Build speed on recording and statements
Recording transactions and events is the largest syllabus area and underpins everything else: sales and purchases, inventory, tangible non-current assets and depreciation, accruals and prepayments, receivables and the allowance for doubtful debts, provisions, capital and reserves. Section B tests whether you can turn adjustments into a statement of profit or loss, a statement of financial position and a simple consolidated statement, so practise the full journey from trial balance to statements until the steps are automatic. Reconciliations and suspense accounts are reliable marks once you have a method.
How to use examplat for FA
examplat holds 1,000 original FA practice questions weighted towards recording transactions, preparing financial statements and consolidation, with trial balance, reconciliations, accounting principles and interpretation also covered. Every question has a worked explanation, the reason each option is right or wrong, and links to the standards or guidance behind it. Work through recording transactions by topic first, then statements and consolidation, and finish with timed two-hour mocks before booking your sitting.
FAQ
FAQ
Can I try it for free?
Yes. 5 sample questions with explanations, the first section of the study notes and one interactive figure are free with no sign-up.
Are these past exam questions or an official question bank?
No. All questions, explanations and notes are original content written by Sakakikaen Co., Ltd. They are not reproduced exam questions and are not produced, supervised or endorsed by the exam body.
Does it work on my phone?
Yes. It runs in your browser, and you can add it to your home screen to use it like an app.
Can I cancel?
You can cancel any time from My Portal and keep access until the end of the period you paid for.
Who runs examplat?
Sakakikaen Co., Ltd., a company registered in Japan. Our company and legal information, including how to contact us, is linked in the footer of every page.
How do payments work?
Checkout is handled by Stripe, a payment provider used worldwide; your card number never reaches us. Prices for this exam are charged in US dollars, and nothing changes your plan without your action.
Is this suitable for the Diploma in Accounting and Business or FIA?
Yes. The FA syllabus is shared with the FIA FFA exam, so the same question bank applies.
Does it cover consolidated financial statements?
Yes. There are 100 questions on preparing simple consolidated statements, including goodwill, non-controlling interests and intra-group adjustments, which is a typical Section B task.
Start with 5 free ACCA Financial Accounting (FA) questions
examplat is an unofficial question bank. All content is written independently by Sakakikaen Co., Ltd., is not affiliated with or endorsed by the body that runs ACCA Financial Accounting (FA), and does not guarantee a pass.