I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider



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answers the question. The incorrect options are called distracters. There is a skill in answering MCQs 

quickly and correctly. By practising MCQs you can develop this skill, giving you a better chance of 

passing the exam. 

You may wish to follow the approach outlined below, or you may prefer to adapt it. 



Step 1 

Skim read all the MCQs and identify what appear to be the easier questions. 



Step 2 

Attempt each question – starting with the easier questions identified in Step 1. Read 

the question thoroughly. You may prefer to work out the answer before looking at the 

options, or you may prefer to look at the options at the beginning. Adopt the method 

that works best for you. 

Step 3 

Read the options and see if one matches your own answer. Be careful with numerical 

questions, as the distracters are designed to match answers that incorporate common 

errors. Check that your calculation is correct. Have you followed the requirement 

exactly? Have you included every stage of the calculation? 

Step 4 

You may find that none of the options matches your answer. 

 

Re-read the question to ensure that you understand it and are answering the 



requirement 

 

Eliminate any obviously wrong answers 



 

Consider which of the remaining answers is the most likely to be correct and 

select the option 


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