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Which Exam Should You Give First in ACCA?

authorImageMuskan Verma1 Oct, 2025

First in ACCA

First in ACCA: Starting the ACCA journey can feel confusing in the beginning. One of the first decisions students need to make is which exam to give first in the ACCA. This choice is important because it sets the tone for their entire preparation. If a student starts with the right paper, it becomes easier to build confidence and stay motivated.

The Knowledge Level of ACCA is the foundation stage. It introduces them to the basic subjects of accounting, management, and business. Every student has a different background. Some may come from commerce streams and already know accounting. Others may be completely new to these topics. That is why selecting the right paper to attempt first is a personal decision.

 

ACCA Knowledge Level

The first stage of ACCA is called the Knowledge Level. At this level, students need to study three papers. These papers form the base for the future exams. 

ACCA Knowledge Level
Paper Code Paper Name Main Topics
BT Business and Technology How businesses work, the rules of the business world, and technology.
MA Management Accounting How to use numbers to help a business make decisions. This includes costing and budgeting.
FA Financial Accounting How to create financial reports and statements. It uses double-entry accounting.

Which Paper to Attempt First in ACCA?

The best paper to attempt first in ACCA is usually Business and Technology (BT). This is a common and smart choice for many students. It is a good paper to give first in ACCA. The reason for this is simple. It is the easiest of the three papers. Because of this, it is a great paper to give first in ACCA to get a positive result.

Why Start with BT?

There are many reasons why students should take BT first in ACCA. Below, we’ve mentioned the reasons to start with BT:

  • It is mostly theory: The BT paper is not full of hard math. It is about ideas and concepts. This makes it a great paper to give first in ACCA if students are not experts in numbers yet.

  • High Pass Rate: The BT paper has a very high pass rate. It is often over 80%. This means students have a great chance of passing. A high pass rate makes it an excellent paper to take first in ACCA.

  • Familiar topics: Many of the ideas in BT are things they might have learned in high school. This includes things like how a company is set up. This familiarity makes it a good paper to give first in the ACCA.

  • Good foundation: BT gives students a base for the other papers. It helps them understand how businesses work. This is helpful for all future ACCA exams. It is a great way to start first in the ACCA.

When to Consider FA and MA First?

While BT is a top choice for their first in the ACCA exam, students might want to consider the others. Below, we’ve mentioned when to consider the FA and MA Exam first:

When to Consider FA and MA First
Subject Reasons
Financial Accounting (FA) If students are good at accounting from high school, they could take the FA first in the ACCA. It is very similar to what they might already know. This can also be a good paper to give first in the ACCA if they like working with numbers.
Management Accounting (MA) This paper is about costing and budgeting. These topics are usually new to students. So, it is often seen as more difficult. Students should probably not give the MA first in the ACCA unless they have a specific interest or background in it.

Importance of Confidence and Motivation 

No matter which paper students choose to take first in the ACCA, passing it is the most important thing. A successful first in the ACCA exam will make them feel good. It will motivate them to keep going. This is key to their whole ACCA journey. Clearing the first ACCA exam gives students a lot of confidence. This confidence will help students pass the more difficult exams that come next. The choice of which exam to take first in the ACCA is personal, but a good strategy is to pick the one that will help them build this confidence.

First in ACCA FAQs

What is the first stage of ACCA called?

The first stage of ACCA is called the Knowledge Level. It has three papers: BT, MA, and FA.

Which is the easiest exam to give first in the ACCA?

Business and Technology (BT) is usually the easiest paper to give first in the ACCA because it is mostly theory and covers familiar topics.

Can I start with Financial Accounting (FA) as my first in the ACCA exam?

Yes. If students already know accounting basics from school, the FA can be a good paper to give first in the ACCA.
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