ACCA AK Study Guide 2026
Everything you need to pass the ACCA AK exam in one place: the exam format, every topic to study, real practice questions with explanations, flashcards, and full-length practice tests. Free, no sign-up needed.
📋 ACCA AK Exam Format at a Glance
📚 ACCA AK Topics to Study (33)
✍️ Sample ACCA AK Questions & Answers
1. The Data Protection Act / UK GDPR requires organisations to:
UK GDPR requires that personal data is processed lawfully, fairly and in a transparent manner, respecting individuals' rights over their information.
2. A SWOT analysis examines:
SWOT analysis is a strategic planning tool assessing internal Strengths and Weaknesses, and external Opportunities and Threats facing an organisation.
3. Which of the following is a direct cost?
A direct cost can be directly traced to a specific cost unit. Raw materials used are directly attributable to a product, unlike overheads which are indirect.
4. What is the purpose of a trial balance?
A trial balance lists all ledger account balances to check that total debits equal total credits. It is an arithmetic check on the double entry system, though it will not detect all types of errors (e.g., errors of commission, compensating errors).
5. Which of the following adjustments is made at the year-end for an 'accrued expense'?
An accrued expense is a cost incurred but not yet paid. The year-end adjustment is: Debit expenses (to recognise the cost) and Credit accruals (a current liability).
6. When there is a single limiting factor, the optimal production plan ranks products by:
With one limiting factor, products are ranked by contribution per unit of the limiting factor (e.g., contribution per machine hour) to maximise total contribution.