Accounting Study support


This module gives you an insight into the purpose of accounting, looks at how financial information is collected, recorded and processed and examines the importance of producing accurate financial statements. It also discusses the content and purpose of financial statements and guides you in presenting this information in a meaningful way to a range of end users.

Study text

If you have not yet downloaded your study text for this module and need it urgently, please email or call +44 (0)20 7580 4741 during business hours.

Exam material

In the table below you will find:

  • Exam paper - this is the paper that was set at the exam session
  • Mark scheme - this is the document markers used to assess students' answers
  • Examiner's report - this is the examiner's comment on the examination performance
  • Student answers - for some sessions we can show examples of answers students wrote in the examination
  • Pass rates - These pass rates refer to exams from the United Kingdom, Republic of Ireland and Associated Territories (all territories administered by the Chartered Governance Institute’s office in London).
IFA Accounting exam material
Exam sessionExam paperMark schemeExaminers'
Student answers
November 2023 View View View
June 2023 View View View
November 2022 View View View
June 2022 View View View
November 2021 View View  View Exam paper 1 (pass)
Exam paper 2 (distinction)
June 2021 View View View
November 2020 View View View Answer paper 1
November  2019 View View View
June 2019 View View View
November 2018 View View View
June 2018 View View View

November 2017 View View View

Student response to question 16

Student response to question 17

June 2017 View View View
November 2016 View View View
June 2016 View View View
November 2015 View View View
June 2015 View  View  View
Sample paper View View n/a

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