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ACCA F5 Exam Format

ACCA F5 Paper, Performance Management aims to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.

This paper builds on the F2, Management accounting and P3 and P5 are built on F5.

ACCA F5 Syllabus:

ACCA F5 syllabus in accordance with the aim of the ACCA F5 paper, introduces the student to the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant .The subject matter of the ACCA F5 paper can be treated as the basic foundations of the work of an accountant.

ACCA F5 Exam Format:

ACCA F5 paper can be taken either as a paper based exam or a computer based exam. The exam format of ACCA F5 paper takes into account the fact that the subject matter of the paper is the most fundamental knowledge and skills expected of a professional accountant.

The syllabus is assessed by a three-hour paper-based examination. All questions are compulsory.

  • It will contain both computational and discursive elements.
  • Some questions will adopt a scenario/case study approach.
  • Section A of the exam comprises 20 multiple choice questions of 2 marks each.
  • Section B of the exam comprises three 10 mark questions and two 15 mark questions.
  • The two 15 mark questions will come from decision making techniques, budgeting and control and or performance measurement and control areas of the syllabus.
  • The section A questions and the other questions in section B can cover any areas of the syllabus.
    • Candidates are provided with a formulae sheet
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