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It defines intellectual levels and the distinction between knowledge (K) and skills (S), outlines learning hours and education recognition, and specifies entry and qualification requirements. The guide details ACCA examination structure, two-hour computer-based delivery, question composition, pass mark, and the scope and timing of exam regulations and legislation, and describes the main capabilities and syllabus content up to trial balance.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/recording-financial-transactions-fa1-syllabus-and-study-guide-september-2020-to-august-2021/638627/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/recording-financial-transactions-fa1-syllabus-and-study-guide-september-2020-to-august-2021/638627.png","ImageObject",300,407,{"name":92,"@type":93},"MrHarris58","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-22",true,{"@type":102,"interactionType":103,"userInteractionCount":81},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What do the superscripts K and S mean in the FA1 syllabus and study guide?","Question",{"text":112,"@type":113},"Assessment of knowledge is denoted by K, and assessment of skills is denoted by S. 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Intellectual levels  \n2. Learning hours and educational recognition  \n3. Qualification Structure  \n4. Guide to ACCA examination structure and delivery mode  \n5. Guide to ACCA examination assessment  \nRecording Financial Transactions syllabus  \n6. Relational diagram linking Recording  \nFinancial Transactions with other exams  \n7. Approach to examining the syllabus  \n8. Overall aim of the syllabus  \n9. Introduction to the syllabus  \n10. Main capabilities  \n11. The syllabus  \nRecording Financial Transactions study guide  \n12. Detailed study guide  \n13. Summary of changes to Recording Financial Transactions (FA1)  \n1.Intellectual levels  \nACCA qualifications are designed to progressively broaden and deepen the knowledge and skills demonstrated by the student at a range of levels on their way through each qualification.  \nThroughout, the study guides assess both knowledge and skills. Therefore, a clear distinction is drawn, within each subject area, between assessing knowledge and skills and in assessing their application within an accounting or business context. The assessment of knowledge is denoted by a superscript K and the assessment of skills is denoted by the superscript S.  \n2.Learning hours and education recognition  \nAs a member of the International Federation of Accountants, ACCA seeks to enhance the education recognition of its qualification on both national and international education frameworks, and with educational authorities and partners globally. In doing so, ACCA aims to ensure that its qualifications are recognised and valued by governments and regulatory authorities and employers across all sectors. To this end, ACCA qualifications are currently recognised on the educational frameworks in several countries. Please refer to your national education framework regulator for further information about recognition.  \n3.Qualification structure  \nThe qualification structure requires candidates who wish to be awarded the ACCA Diploma in Financial and Management Accounting (RQF Level 2) to pass both the FA1 and MA1 examinations and successfully complete the Foundations in Professionalism module.  \n4.Guide to ACCA examination structure  \nand delivery mode  \nThe structure of examinations varies.  \nThe Foundations examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus.  \nAll Foundations examinations are assessed by two-hour computer based examinations.  \nThe pass mark for all FIA examinations is 50% .  \n5.Guide to ACCA examination  \nassessment  \nACCA reserves the right to examine anything contained within any study guide within any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified.  \nFor specified financial accounting, audit and tax examinations, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions.  \nFor this examination regulation issued or legislation passed on or before 31st August annually, will be assessed from September 1st of the following year to August 31st of the year after. Please refer to the examinable documents for the exam (where relevant) for further information.  \nRegulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. The term issued or passed relates to when regulation or legislation has been formally approved.  \nThe term effective relates to when regulation or legislation must be applied to entity transactions and business practices.  \nThe study guide offers more detailed guidance on the depth an","cbCaicAIF5TzmpwP","https://ap.wps.com/l/cbCaicAIF5TzmpwP","pdf",196939,12,"English","# Introduction\n## Intellectual levels\n## Learning hours and educational recognition\n## Qualification structure\n## Guide to ACCA examination structure and delivery mode\n## Guide to ACCA examination assessment\n## Relational diagram linking Recording Financial Transactions (FA1) with other exams\n## Approach to examining the syllabus\n## Overall aim of the syllabus\n## Introduction to the syllabus\n## Main capabilities\n## The syllabus","[{\"question\":\"What do the superscripts K and S mean in the FA1 syllabus and study guide?\",\"answer\":\"Assessment of knowledge is denoted by K, and assessment of skills is denoted by S. The guide draws a clear distinction between knowledge and skills and their application in an accounting or business context.\"},{\"question\":\"How are Foundations examinations delivered and what is the pass mark?\",\"answer\":\"Foundations examinations are assessed by two-hour computer-based examinations. The pass mark for all FIA examinations is 50%.\"},{\"question\":\"What is the overall aim of the FA1 syllabus?\",\"answer\":\"The syllabus aims to develop knowledge and understanding of key business transactions and documentation and how they are recorded in an accounting system up to the trial balance stage.\"}]","Recording Financial Transactions (FA1) - Syllabus and Study Guide September 2020 to August 2021 | PDF"]