PRACTICE BY UNIT
ACCA Financial Accounting (FA) — B. Accounting principles, concepts and qualitative characteristics（会計の原則・概念と質的特性）: 50 practice questions
50 original ACCA Financial Accounting (FA) questions on B. Accounting principles, concepts and qualitative characteristics（会計の原則・概念と質的特性）, each with an explanation and its source. Topics: B1 Accounting principles and concepts（会計の原則と概念）, B2 The qualitative characteristics of financial information（財務情報の質的特性）. Two free samples are below. Try 5 more free, no sign-up.
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Two B. Accounting principles, concepts and qualitative characteristics（会計の原則・概念と質的特性） questions with explanations
Open a question, choose an answer in your head, then open the explanation.
Q1 B1 Accounting principles and concepts（会計の原則と概念）
What is the going concern basis of accounting?
- The assumption that the entity will continue in operation for the foreseeable future
- The requirement to record all transactions at their original cost
- The idea that the business is separate from its owner
- The rule that income and expenses are matched in the period in which they arise
Show the answer and explanation
Answer: A. Going concern assumes that the entity has neither the intention nor the need to liquidate or stop trading in the foreseeable future.
Sources: FA2 and FA/FFA Examinable Documents September 2026 to June 2027 · IAS 8 Basis of Preparation of Financial Statements (IFRS Foundation, 2026 HTML edition)
Q2 B1 Accounting principles and concepts（会計の原則と概念）
Under the accruals basis of accounting, when are income and expenses recognised?
- Only at the end of the financial year
- When they are earned or incurred, regardless of when cash is received or paid
- When cash is received or paid
- When the owner decides to record them
Show the answer and explanation
Answer: B. Accruals accounting recognises the effects of transactions in the period in which they occur, not when cash changes hands.
Sources: FA2 and FA/FFA Examinable Documents September 2026 to June 2027 · IAS 8 Basis of Preparation of Financial Statements (IFRS Foundation, 2026 HTML edition)
OTHER UNITS
ACCA Financial Accounting (FA) practice questions by unit
- A. The context and purpose of financial reporting（財務報告の背景と目的） 60
- 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
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