• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Search
  • Register
  • Login
  • FA1
  • MA1
  • FA2
  • MA2
  • FBT
  • FMA
  • FFA
  • FAU
  • FFM
  • FTX
  • What is FIA?
  • What is CAT
  • Exam Dates and Fees

PQ Awards Nominations

Please help us to win one of the PQ Magazine awards and send in the voting form >>
You can nominate us in any or all of the following categories: Online College of the Year, Study Resource of the Year, Private Sector Lecturer of the Year, and Accountancy Personality of the Year.

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>

FA2 Maintaining Financial Records

FA2 Maintaining Financial Records is part of ACCA FIA Foundation in Accountancy


Free FA2 Course notes

fia fa2
FIA FA2 Notes September 2022 to August 2023
Click here to download

View on line FA2 Notes

Copyright: Selling or profiting in any way from these notes without our permission is prohibited. If you would like to use our course notes in your college, please check our OpenLicence for details.

Essential FA2 Exam Links

FA2 Syllabus and Study Guide – September 2019 to August 2020 (for CBE from 23 September 2019)

Examinable documents

FA2 CBE Specimen Exam

FA2 Past papers (Not published by ACCA – Purchase BPP Books with 20% discount)

Examiner’s Reports

Technical Articles

CBE FAQ


APPROACH TO EXAMINING THE FA2 SYLLABUS

The syllabus is assessed by a two hour paper-based or computer-based examination. Questions will assess all parts of the syllabus and will include both computational and non-computational elements.

The examination will consist of 50 two mark questions.

The Aim of FIA FA2 exam is to develop knowledge and understanding of the underlying principles and concepts relating to Maintaining Financial Records and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements

When you complete FA2 paper you should be able to explain and understand the following:

• Explain generally accepted accounting principles and concepts
• Outline the principles and process of basic bookkeeping
• Preparing journals and ledger accounts
• Record transactions and events
• Prepare a trial balance (including identifying and correcting errors)
• Reconcile the control accounts and cashbook
• Extending the trial balance, year end adjustments and final accounts
• Account for partnerships.

EXAM TECHNIQUE

How to answer multiple-choice questions

Computer-based exams

Five steps to multiple-choice success


FA2 Support forums

Forums › Free ACCA FIA Foundation in Accountancy Notes › FA2 Maintaining Financial Records Forums

Viewing 22 topics - 1 through 20 (of 187 total)
1 2 … 10 →
    • Topic
    • Views
    • Posts
    • Last Post
    • star Thank You Opentuition

      Started by: 7b03c55808c2864a5922dbac219119d957cbc614ad801d49209be913efd8aa4d 14beatrice.gt in: General ACCA Forums

    • 5153
    • 10
    • 3 weeks ago

      5527ddf465d8ce2eae8aa6d0e00f7491ce329080214e479ba837a14436ee9266 14phuongmore

    • star The latest * February 2023* issue of PQ Magazine is out!

      Started by: 6638777686e48a28509e63643602039f5a6013c4d61458c707d2f8cc4cbd8a0d 14opentuition_team in: General ACCA Forums

    • 98481
    • 1
    • 3 months ago

      6638777686e48a28509e63643602039f5a6013c4d61458c707d2f8cc4cbd8a0d 14opentuition_team

    • HOTstar HELP!

      Started by: 7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • 1147
    • 12
    • 5 months ago

      41ff496d7891c5c5b740460129d1c2ee5c8c1ce24d73894fca82050ebbbcd072 14Kim Smith

    • allowance

      Started by: mysterysunshinestateofmind

    • 266
    • 4
    • 2 months ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • partnership

      Started by: mysterysunshinestateofmind

    • 281
    • 2
    • 3 months ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • lock Chapter 17

      Started by: mysteryemvee16

    • 148
    • 3
    • 3 months ago

      mysteryemvee16

    • QNs from Revision kit

      Started by: mysterysiti-yussof

    • 268
    • 2
    • 4 months ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • Double Entry

      Started by: mysteryquratun

    • 3576
    • 6
    • 5 months ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • Final Accounts

      Started by: mysteryAHK1251

    • 411
    • 2
    • 8 months ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • FA2 Video Lecture – Exam in 4 weeks

      Started by: mysteryisma1985

    • 1532
    • 6
    • 11 months ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • NCA Withdrawal

      Started by: 7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • 481
    • 2
    • 11 months ago

      7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • Depreciation

      Started by: 1bf566df4c6c36d3ecaaee400e363a02ee533921f8b256904769634c1fb3864e 14Mraz

    • 737
    • 3
    • 1 year ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • lock balance omitted from list of balances

      Started by: 36fca40486a858977ee59fd16076ad953d5c4327d4bdcf2722f4e9f73c508b77 14ather

    • 1358
    • 3
    • 1 year ago

      36fca40486a858977ee59fd16076ad953d5c4327d4bdcf2722f4e9f73c508b77 14ather

    • What do letters mean in years?

      Started by: 7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • 1211
    • 3
    • 1 year ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • lock Accruals and Prepayments

      Started by: 7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • 1651
    • 8
    • 1 year ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • lock A Multiple Choice Quesion

      Started by: 7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • 753
    • 3
    • 1 year ago

      7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • lock Is the Revision Kit wrong?

      Started by: 7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • 779
    • 6
    • 1 year ago

      7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • Venture Capital Fund Loan???

      Started by: 7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • 737
    • 2
    • 1 year ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • The cost of non current asset

      Started by: 9f9b6e66805300a4a5980a4a53f139e56c7c06e9e3a633db6276dbc6414db90d 14Sulaiman.

    • 719
    • 2
    • 1 year ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • BPP Kit Q. No. 16.13

      Started by: 093ed8086399f7cef788c5cde00057e058408a6539e1e775f7443f0024b344ca 14ncell

    • 860
    • 2
    • 1 year ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

    • lock Does updated version matter for Exam?

      Started by: 7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • 685
    • 3
    • 1 year ago

      7df9c7dc901df46c3681172d202723a4b386f4d56d016dcdd3ce37381b01a1d1 14Muhammadi

    • BPP Mock exam 2 Q. No. 36

      Started by: 093ed8086399f7cef788c5cde00057e058408a6539e1e775f7443f0024b344ca 14ncell

    • 921
    • 2
    • 1 year ago

      aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 14Ken Garrett

  •  

Viewing 22 topics - 1 through 20 (of 187 total)
1 2 … 10 →
  • You must be logged in to create new topics.
Log In

Primary Sidebar

Specially for OpenTuition students

20% off FIA Books

Get BPP Discount Code

Donate

If you have benefited from our materials, please donate.

You can also show your gratitude by helping out other students on the FIA forums

PQ

ACCA News:

 

ACCA My Exam Performance for non-variant Applied Skills exams is available NOW

NEW! Download the ACCA Pass Guide

FREE Verifiable CPD for ACCA Members

ACCA mock exams and debrief videos

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

Donate

If you have benefited from OpenTuition please donate.

ACCA CBE 2023 Exams

Instant Poll * How was your exam, and what was the result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • John Moffat on PM Chapter 13 Questions Standard Costing and Basic Variance Analysis
  • abdallah254 on FA Chapter 2 Questions The Statement of Financial Position and Statement of Profit or Loss
  • Iby2012 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Iby2012 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy