FIA (FA2) Maintaining Financial Records Exam Kit 2023/24

Summary and topics covered:

The Maintaining Financial Records Exam Kit complements the Study Text, with 400 exam-style questions about maintaining financial records using modern computerised accounting processes. You’ll be tested on the use of double-entry accounting techniques, as well as key examinable topics such as preparing accounts.

Included is our recommended revision approach, and practice questions with answers. Kaplan Publishing Exam Kits are ACCA approved, and the content covers the full syllabus.

Topics covered:

• Maintenance of financial records
• Generally accepted accounting principles and concepts
• The principles and processes of basic bookkeeping
• The preparation of journals and ledger accounts
• Recording transactions and events
• The preparation of a trial balance (including identifying and correcting errors)
• Reconciling the business bank account and individual supplier account balances with external sources of information.
• Extending the trial balance, year-end adjustments and final accounts

Exam sittings
Computer Based Exams (CBEs) September 2023 - June 2024