1. Pick an exercise type, then a sample. Filter by standard or marks.
2. Read the exhibits and requirements on the left, just as in the computer-based exam.
3. Answer on the right. Use the word processor for explanations and the spreadsheet for workings. The spreadsheet takes formulas such as =SUM(B2:B6) and =B4*25%.
4. Prefer Microsoft Office? Download the question pack, solve in Word and Excel, then upload your files back. The tool reads both.
5. Submit for marking. You get a mark out of the question total (25 marks in the current exam format), broken down by marking-guide point, with comments on what earned marks and what you missed.

Time guide: the exam gives you 3 hours 15 minutes for 100 marks, so allow about 49 minutes per 25-mark question. The timer turns red when you pass that point. The Mock paper tab builds a full 100-mark paper, one sample from each exercise type, on one 195-minute clock.

• Every question has a marking guide built the way examiners mark: points in half marks, split between explanations and calculations.
• The marker awards follow-through marks. If you carry an earlier error forward correctly, you still earn the later marks (the own figure rule).
• You earn explanation marks for stating the principle from the standard and applying it to the facts. A bare figure earns calculation marks only.
• Valid points that the model answer does not list still earn credit, within each item's maximum.
• The key-figure check compares the main numbers in your answer with the model answer, so you can see at once which figures you got right.

Every question in this bank is an original practice question written by Khattar Nasr, grouped by the four exercise types of the exam: consolidation, a director email, technical issues, and discussion and disclosure. Where a sample tests topics that appeared in a past sitting, the card says so.

The heatmap records which standards each past session tested and for how many marks, so you can plan revision around what the examiner actually asks.

Independent study material. Not affiliated with, or endorsed by, ACCA.

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