A fictional studio · Your first entry
Every business
starts somewhere.
The owner puts €5,000 into the business bank account. Cash comes in. Capital grows.
| Account | Debit | Credit |
|---|---|---|
| Bank | €5,000 | - |
| Owner capital | - | €5,000 |
ACCA FA · 2026/27
One idea, a worked example, a little practice. Find your way through FA with a study space that gives you room to think.
No card needed. Free learning and 20 question grants to revisit after signup.
New questions from the wider bank are optional at €5/month.
A fictional studio · Your first entry
The owner puts €5,000 into the business bank account. Cash comes in. Capital grows.
| Account | Debit | Credit |
|---|---|---|
| Bank | €5,000 | - |
| Owner capital | - | €5,000 |
Learn the idea. See where it goes.
A LITTLE STRUCTURE, MORE UNDERSTANDING
Build a foundation, put it into practice, then return to the ideas that need another look.
Three free introductory FA paths connect short lessons, worked examples, notes and revision cards.
Explore free learningPractise Section A-style questions across eight topic areas, with an explanation after every answer.
Try five questionsKeep your free question grants for retakes. Use your review shelf and topic progress to find your next step.
Create your study spaceSTART SMALL. KEEP LEARNING.
Keep your free foundations. Choose wider question-bank access when you want more practice.
YOUR FREE FOUNDATIONS
No card required. Your free core stays available.
WIDER QUESTION-BANK ACCESS
Renews monthly. Cancel future renewal in your account.
A SESSION WITH A CLEAR FINISH
Read a short lesson and follow a worked example.
Make a choice, then read the reasoning behind the answer.
Return to your notes, cards and reusable question library.
BEFORE YOU BEGIN
Start with a question.
We'll help with the next step.
Start with the free introductions to double entry, accruals and prepayments, and trial balances. The question bank adds Section A-style practice across eight topic areas.
Each submitted answer is followed by an explanation. Use the worked reasoning to turn a mistake into a revision step. The introductory paths connect ideas, examples and revision materials in one place.
Core single-choice FA questions are organised across eight Accrue topic areas. The dashboard shows the available core-bank count. Optional extension questions are labelled separately. A free account keeps 20 question grants for retakes.
The introductory learning paths, revision materials and your 20 question grants stay available without a subscription. You can repeat questions from your library. Full access is needed for new questions beyond the free allowance.
FA is available on demand. The core pack targets the ACCA FA 2026-27 study guide. Selected teaching and original workshops support practice. This is independent material, without an ACCA endorsement or a claim that question completion proves full exam readiness.
No. Accrue provides Section A-style objective-test practice and original statement workshops. It is not a full official-format mock. The real exam also includes two 15-mark multi-task questions in Section B.
Yes. Cancel from your account settings at any time. You keep full access until the end of the billing period, and your free learning and reusable question library remain available.
ONE SMALL STEP IS ENOUGH TO START
A free public sample. No account or card needed.