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ACCA Qualification

Aimed at professionals seeking a career in accountancy, finance, and management, from school leavers to degree holders. Achieving the qualification grants chartered certified accountant status and opens opportunities for senior roles in any sector worldwide.

Pass mark 50/13 180 minutes Real test fee approx Association of Chartered Certified Accountants How many can I get wrong?
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Q1. According to the Conceptual Framework for Financial Reporting, which of the following are the two fundamental qualitative characteristics of useful financial information?
  • A.  Relevance and Timeliness
  • B.  Faithful Representation and Comparability
  • C.  Relevance and Faithful Representation
  • D.  Understandability and Verifiability
Show answer & explanation
✓ Answer: C. Relevance and Faithful Representation
The two fundamental qualitative characteristics are relevance and faithful representation. The others listed (comparability, verifiability, timeliness, and understandability) are enhancing qualitative characteristics.
Q2. A company produced 12,000 units and sold 9,000 units during a period. The fixed production overhead absorption rate is $5 per unit. If the profit under marginal costing was $80,000, what would be the profit under absorption costing?
  • A.  $65,000
  • B.  $80,000
  • C.  $95,000
  • D.  $125,000
Show answer & explanation
✓ Answer: C. $95,000
The difference in profit is the fixed overhead held in closing inventory. Closing inventory is 12,000 - 9,000 = 3,000 units. Absorption profit = $80,000 + (3,000 units * $5) = $95,000.
Q3. Ben completed decorating work for his neighbour, Carol. A week later, Carol was so pleased with the work that she promised to pay Ben £200. If Carol fails to pay, can Ben enforce the promise?
  • A.  Yes, because Carol's promise created a binding contract.
  • B.  No, because the consideration (the decorating work) is past.
  • C.  Yes, because a verbal promise is always legally enforceable.
  • D.  No, because the agreement was not made in writing.
Show answer & explanation
✓ Answer: B. No, because the consideration (the decorating work) is past.
Consideration must be given in return for the promise. Since the decorating was completed before the promise to pay was made, it is past consideration and therefore not valid consideration to form a contract.
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Financial Accounting (FA) · 30
Management Accounting (MA) · 30
Corporate and Business Law (LW) · 30
Performance Management (PM) · 30
Taxation (TX) · 20
Financial Reporting (FR) · 20
Audit and Assurance (AA) · 20
Strategic Business Leader (SBL) · 20
ACCA Qualification — common questions
Frequently asked
How many questions are in the ACCA Qualification?
The exam has 13 questions. Every Revision Robin mock uses the same 13-question format so your practice matches the real thing.
What is the pass mark for the ACCA Qualification?
You need 50 out of 13 correct to pass, which is about 385%. Our mocks mark you against this exact threshold.
How long do you get?
The test is timed at 180 minutes. Our full mock runs on the same clock so you can practise your pacing.
Are these the real exam questions?
No. Our questions are original and written to match the current syllabus, so they give realistic practice without copying the official paper. Every answer comes with a plain-English explanation. Always confirm current rules and content with Association of Chartered Certified Accountants.
How much does the official test cost?
The official Association of Chartered Certified Accountants fee is approx. Revision Robin practice is separate and helps you pass first time so you only pay that fee once.