ACCA F1 Pass Rates June 2018: Read to pass with higher marks!

Updated: Aug 19, 2019

ACCA F1 June 2018 exam pass rate is announced. It is a good news to those joined the exam as 83% of students attempting the exam got pass.

Link to result announcement:

In the past five sessions, ACCA Accountant in Business pass rates are stable which ranged between 77% and 83%.

It is appreciated to see majority of candidates presenting themselves for the exam with very good preparation and are able to secure a pass.

There are total 6 areas in the syllabus in exam.

Link: ACCA Accountant in Business syllabus

It requires you to study in a wide coverage from business organization to accounting and reporting systems, from management theory and leadership to personal effectiveness and communication.

Last but not the least, professional ethics is the very important area that you cannot miss.

In the report (Link: Examiner’s Report), ACCA F1 Examiner said two topics performance are good:

  • Part C, Accounting and reporting systems, controls and compliance and

  • Part E, Personal effectiveness and communication.

In addition, the report shows some management and organizational theories are done well by many candidates.

However, more complex theories such as rganizational culture theories by Schein, two-factor theory of motivation by Herzberg present greater difficulty.

Another area is found challenging to students is corporate governance and professional ethics. The exam demand fundamental knowledge of it but it serves a gateway to more in-depth application as part of Strategic Business Leader exam in professional level.

Section A Performance

Section A contains 30 2-mark objective test questions and 16 1-mark objective test questions. Every area in the syllabus will be seen in this section.

Questions with highest pass rates –

  • Time management (Part E)

  • Leadership styles (Part D)

  • Types of business organization (Part A)

  • The purpose of International Financial Reporting Standards (Part F)

  • Management theories, such as Anthony hierarchy and scientific management (Part D)

  • Role of Chairman and Secretary of a meeting (Part B)

  • Accounting (Part C)

These are not the easy subjects but the questions asked are straight forward.

Once you have an adequate study, it is reasonable to expect a success in these areas.

Questions with lowest pass rates –

  • Organisational culture (Part B)

  • Corporate governance (Part B)

  • Micro-economics (theory of firm) (Part A)

  • Recruitment and selection (Part D)

  • Professional ethics (Part F)

It is found the questions presenting more difficult to students are more complex management theories or require practical managerial experience.

It is understood many of you are in advantage in these questions, especially for those require practical managerial experience.

The way to do better is practice as many questions as possible and check the answers on why and how the correct answers are derived.

Example 1 – Performance Appraisal

It is a question with only 50% of students pass it. Understand the approach on answering it can help you pass it.

Question: Which of the following is a purpose of performance appraisal?

  1. Selecting employees for promotion in the medium term

  2. Dealing with a one-off, serious disciplinary breach

  3. Identifying short-term training gaps

  4. Providing a formal channel for a grievance

(2 marks)

Performance appraisal is generally an annual exercise to review an employee performance and identify any development and positive opportunity.

Short-term training gaps would be discussed in order to achieve the development goal.

Therefore, the correct answer is C.

B is incorrect since performance appraisal is not a one-off exercise.

D is incorrect because many companies have a separate formal channel for grievance.

A is incorrect as appraisal is not a medium term tool in selection process.

Example 2 – Theory of the firm

The knowledge of micro-economic theory is being tested in this question.

55% of students pass this question and it is highly likely the equilibrium diagram for a monopoly is memorized by students in order to get it right.

Question: According to the theory of the firm, how does the average revenue curve for a monopoly appear when price is measured against output?

  1. Horizontal

  2. U-shaped

  3. Vertical

  4. Downward sloping from left to right

Correct answer is D.

It is actually the demand curve while it is downward sloping from left to right.

A is incorrect because a horizontal average revenue curve exists in perfect competition.

An article on Microeconomics explaining all basic concepts frequently seen in ACCA exam can help, just check: Basic Microeconomics Concepts.

Section B Performance

Section B contains 6 case-based questions in which 4 marks each. Every area in the syllabus will contribute 1 case-based question.

In June 2018, ACCA F1 areas found doing well are finance function roles identification and SWOT analysis.

SWOT analysis is often seen in exam.

Problems encountered by students in Section B are benefits of shared services organization, marketing department function and role, ethical concepts.

You should be aware of these challenging areas and ensure you are comfortable with them in your study.


Remember that you should not expect to get all of the objective test questions right, no matter how well prepared they are.

Your target is to pass the exam by securing at least half of 76 marks in Section A while it is highly correlated to have pass in Section B while you do good in Section A.

Here are some exam techniques recommended by examiner in his latest report:

  • Mindful that not all questions will take the same amount of time

  • Deal with the examination in several “sweeps”

  • Good technique is to apply a process of deduction to try to eliminate distractors (incorrect answers)

  • Practicing ACCA-X, approved content providers revision book

Learning exam techniques is one important step to pass ACCA exam.

It is more important when you go into Applied Skills Module and Strategic Professional Module.

Leave comments below if you have any question on the paper Accountant in Business.

Check our page on ACCA Accountant in Business exam guides for more details and exam tips.

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