ACCA / Financial Accounting (AZE ENG)

To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques.


  • 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.

Each computer Based  Exam (CBE)

  • Is of 2 hours duration
  • Has a pass mark of 50%
  • Is out of 100 marks

Contains 2 sections

  • Section A contains objective test questions (OTs)
  • Section B contains multi-task questions (MTQs)

(Computer based exam which students can take through the year)

Exam Format

Section A

  • Contains 35 OT questions
  • Each question worth 2 marks (70 marks in total)

Program duration

60 hours

Program language 

Azerbaijani and English


Financial Accounting 495 AZN

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