ACCA Applied knowledge - BT, FA, MA for 2026 Exam

ACCA Applied KnowledgeApplied Knowledge is the introductory level in the ACCA certification program , consisting of three foundational subjects that help students build basic knowledge of accounting, management and corporate finance. After completing three subjects at this level, students will be awarded a Diploma in Accounting and Business – an independent, internationally recognized certification, marking the beginning of the journey to conquer ACCA.BT (F1) – Business and TechnologyBT is the first foundation subject of ACCA, helping learners visualize how an organization operates from an internal perspective. The content revolves around business structure, the role of management and human resources, the relationship between departments, along with the impact of technology and legal factors in the modern working environment.The content on the impact of information technology on business management in the business environment is also clearly presented. From there, learners will grasp accounting information systems, data security and technical factors related to financial activities.The course helps students develop a fundamental understanding of business and how to organize and operate in a business environment that is strongly influenced by technology. Understanding the role of information systems, human resource management, and factors that affect operational efficiency is a necessary first step to taking on management support or financial administrative positions in a business.The BT test is done on computer, test time is 120 minutes, including:Part A: 46 multiple choice questions, including: 30 2-point questions, 16 1-point questions. Total: 76 pointsPart B: 6 situational questions (Multi-task Questions – MTQs), each question worth 4 points. Total: 24 pointsMA (F2) – Management AccountingThe MA provides a