Intermediate Financial and Management Accounting

This course has now been retired. We've replaced it with two more flexible and enhanced on-demand courses: Intermediate Bookkeeping and Intermediate Management Accounting

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Course start date
The final session opened on 3 July 2017. Now please wait for the on-demand courses, launching on 7 August 2017
Course price
Estimated effort
3 hours per week, plus 1-2 hours of self-study per week

Prepare for ACCA's Intermediate Certificate in Financial and Management Accounting.

About this course

Intermediate Financial and Management Accounting is part of a programme designed for anyone who is just starting out on their accountancy journey.

This free online course from ACCA will:

  • Arm you with the knowledge you need to take your exams in Maintaining Financial Records (FA2) and Managing Costs and Finance (MA2)
  • Integrate interactive activities and discussion forums so that you can share your ideas with your tutor and other learners
  • Prepare you for a position as an accounting administrator or bookkeeper. 

If you have some basic knowledge of accountancy, business and finance, then this is the course for you.

If you do not have this knowledge, you can start with the Introduction course

What you will learn

In this course you will learn:

  • Widely accepted accounting principles and concepts
  • How to prepare a trial balance, journals and ledger accounts
  • Reconciliation of control accounts and the cashbook
  • The role of costing and the classification of costs
  • How to use management accounting to support decision making.

Entry requirements

There are no entry requirements but basic knowledge of accountancy and business is strongly recommended.

If you do not have this knowledge, you can start with the Introduction course


If you would like a certificate with the course, please register with ACCA as a student

Once you sit and pass ACCA's computer based exams, all you need to do is complete an online and interactive module on the Foundations in Professionalism which helps you understand what it means to be a professional and to act ethically at work. You will then be awarded the Intermediate Certificate in Financial and Management Accounting from ACCA.  

Course Staff

  • Jayne Howson

    Jayne Howson

    Jayne is a qualified accountant who has been tutoring exam-based courses at all levels for ACCA for 25 years. She specialises in financial reporting and financial management, and also teaches taxation. Jayne has designed and written course notes for use in classroom delivery and technical articles that have been published in student magazines

  • Valli Rajagopal

    Valli Rajagopal

    Valli is a Management Accounting author and fellow of the Higher Education Academy. Valli worked as an accountant in the Netherlands and as a teacher, journalist and accountant in China for many years before returning to the UK. A professionally qualified accountant, Valli worked for a number of charities before moving into academic publishing as an author and publishing manager