The ACCA Applied Knowledge level (papers BT, MA and FA) are made up of three papers and introduces you to the core areas of financial and management accounting as well as general business principles and theories. They are assessed by Computer Based Exams.
Business and Technology (BT)
- Business organisation, structure, governance and management
- Environmental influences and constraints on business and accounting
- History and role of accounting in business
- Specific functions of accounting and internal financial control
- Leading and managing individuals and teams
Management Accounting (MA)
- The nature and purpose of cost and management accounting
- Cost classification, behaviour and purpose
- Business mathematics and electronic spreadsheets
- Cost-accounting techniques
- Short-term decision making techniques
Financial Accounting (FA)
- The context and purpose of financial reporting
- The qualitative characteristics of financial information and the fundamental bases of accounting
- The use of double entry and accounting systems
- Recording transactions and events
- Preparing a trial balance
- Preparing basic financial statements
- The basics of group accounting
We offer three distinctive packages for the ACCA Applied Knowledge modules:
- HTFT live
- HTFT on-demand
- HTFT resit
We look to harness the power of the internet, and the multi device world, to create innovative content and delivery models that reflect how people learn and puts learning and mastering first.


With HTFT live, you get all the pre-recorded videos that accompany a paper along with personal invites to the live online sessions.
With HTFT on-demand you get immediate access to pre-recorded videos covering syllabus content in addition to be provided with the recordings of any live Masterclasses or sessions that take place.
Our HTFT resit package is unique in the market and provides focused support to those who have already sat their ACCA exam, but scored between 40% and 49%. See our Resit page.
Expand the box below to see what you get with each package.
HTFT Packages for ACCA Applied Knowledge level

ACCA Applied Knowledge Table 2019.png