
Foundations in Accountancy (FIA)
We provide full administrative support throughout the study, including exam enrollment, tutor communication, registration guidance, result updates, and comprehensive progress reports to management.
Tuition in Doha for FA2 Maintaining Financial Records, an ACCA Foundations in Accountancy (FIA) exam at RQF Level 3.
Offered by Leaders Training Centre
These apply to the centre. See Key facts for this course's certificate.






FA2, Maintaining Financial Records, is an RQF Level 3 exam in ACCA’s Foundations in Accountancy (FIA). It goes deeper into double-entry bookkeeping, year-end adjustments and reconciliations, and ends with preparing financial statements for sole traders and partnerships.
Leaders Training Centre teaches FA2 at its centre in Doha, Qatar.
ACCA’s FA2 syllabus has eight areas:
Accounting principles, concepts and characteristics, and the regulatory framework
The principles and process of double-entry bookkeeping
Preparing journal entries and general ledger accounts
Recording transactions and events: inventories, non-current assets and depreciation, accruals and prepayments, receivables, payables and provisions
Bank and payables reconciliations
Preparing a trial balance and correcting errors
Preparing financial statements, including from incomplete records
Partnerships: agreements, records, financial statements and changes in partnership
Source: ACCA’s FA2 syllabus and study guide, September 2025 to August 2026. ACCA has published the guide for September 2026 to June 2027; check it on ACCA’s website before your exam.
A two-hour computer-based exam.
50 compulsory two-mark questions covering the whole syllabus, with both calculations and written-knowledge questions.
The pass mark for all FIA exams is 50%.
To be awarded the ACCA Qualification in Financial and Management Accounting (RQF Level 3), you pass FA2 and MA2 and complete ACCA’s online Foundations in Professionalism module.
FIA has three levels: RQF Level 2, 3 and 4. You can start at any level. ACCA recommends starting at the level that suits your background and taking the exams in order, but this is not a requirement. The other Level 3 exam is MA2 Managing Costs and Finance. The RQF Level 4 exams are the same as ACCA’s Applied Knowledge exams: Business and Technology, Management Accounting and Financial Accounting.
Bookkeepers and accounts assistants
Staff who prepare year-end adjustments or simple financial statements
Learners who have passed FA1 and want to progress
Classes run at our centre in Doha, with a hybrid option. Contact an advisor for the next FA2 batch, timings and fees.
You register with ACCA and book your exams through ACCA. Leaders provides the tuition. For the whole FIA programme, see FIA in Qatar.
Accounting principles, double-entry bookkeeping, journals and ledgers, recording transactions and year-end adjustments, reconciliations, the trial balance, and financial statements for sole traders and partnerships.
A two-hour computer-based exam with 50 compulsory two-mark questions. The pass mark is 50%.
No. You can enter FIA at any level. ACCA recommends taking exams in order, so an advisor can help you decide where to start.
Yes. Leaders Training Centre teaches FA2 at its centre in Doha. Contact an advisor for the next batch, timings and fees.
Tell us a little about yourself and an advisor will contact you about batch timings, fees and eligibility. No obligation.
Sat–Thu: 09:00–22:00Fri: 08:00–22:00

We provide full administrative support throughout the study, including exam enrollment, tutor communication, registration guidance, result updates, and comprehensive progress reports to management.
Tuition in Doha for FA1 Recording Financial Transactions, an ACCA Foundations in Accountancy (FIA) exam at RQF Level 2.
Tuition in Doha for MA1 Management Information, an ACCA Foundations in Accountancy (FIA) exam at RQF Level 2.
Tuition in Doha for MA2 Managing Costs and Finance, an ACCA Foundations in Accountancy (FIA) exam at RQF Level 3.
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