BCS Written Accounting study materials
BCS Written Accounting study resources

BCS Written Accounting exam-day guide

BCS Written Accounting · Prepare for the day ahead.

Your checklist

Admission permit and photo ID

Bring the admission document the provider issued and the same photo ID you used to register. Confirm with the provider which ID types it accepts and whether a printed copy of the permit is required, since digital-only permits are not universally allowed.

Confirmation of exam venue, start time, and reporting time

Re-check the venue address, session start time, and the reporting/registration time printed on your permit or provider instructions. Arrive earlier than you think necessary to absorb travel delays; exact cut-off rules for late arrivals must be confirmed with the provider.

Travel and route plan with a backup

Plan the route in advance, note an alternative line or road, and check for planned engineering works or events on the day. If travelling far, consider staying near the venue the night before.

Approved writing instruments and stationery

Bring the pens, pencils, eraser, sharpener, and ruler you normally use. Confirm with the provider which instruments are permitted and whether pencil is acceptable for any answer or workings; do not assume correction fluid or tape is allowed.

Non-programmable calculator and spare batteries

Accounting papers often require computation. Confirm with the provider whether a calculator is permitted, which models are banned (typically programmable or graphing types), and whether spare batteries or a second approved calculator may be brought in.

Clear pencil case or pouch

Many centres require stationery to be carried in a transparent container and may ban cases with writing on them. Check the provider's stationery rules and pack accordingly.

Water in a clear container and a small snack

Bring water in a transparent bottle with labels removed if the provider allows it. A snack is useful for a break between sessions; confirm whether food and drink are allowed at your desk or only during supervised breaks.

Watch (non-smart) and no smart devices

A simple analogue or non-smart digital watch helps with time allocation if the hall clock is not visible. Smart watches, phones, and fitness trackers are commonly prohibited; confirm the provider's device policy and plan where to leave them.

Layered clothing

Exam halls can be cold or warm. Wear layers you can remove, and check whether outerwear must be left at the back of the hall or may be worn at your desk.

Reviewed formula and format sheet

Prepare a one-page summary of key ratios, journal and ledger formats, and statement layouts you tend to forget. Use it for final revision but confirm whether any printed notes may be taken into the hall, as most providers prohibit this.

Rest, hydration, and sleep plan

Protect sleep in the final nights. Cramming overnight tends to cost more marks than it gains in a timed computational paper.

Provider's special-arrangements confirmation

If you have approved access arrangements, bring the written confirmation and know the procedure for identifying yourself to invigilators. Details of how arrangements are applied must be confirmed with the provider.

Plan the day

Final 72 hours

Move from learning to retrieval and exam technique. Work through past or specimen papers under timed conditions and mark them strictly. Build a short list of recurring errors, such as misreading dates, omitting narratives, or failing to balance a trial balance, and drill those specifically. Rehearse the layout of the main financial statements and the standard journal formats from memory. Confirm logistics: venue, travel, reporting time, and permitted equipment. Taper new material in the last 24 hours of this window and prioritise sleep.

Final 24 hours

Do a light review of your one-page summary and the error list, not full papers. Prepare and pack everything on the checklist, including ID, permit, stationery, and calculator, and lay it out by the door. Check the venue route and weather. Set two alarms. Eat a normal meal, avoid heavy caffeine late in the day, and aim for a full night's sleep. If you feel underprepared, spend the time on structure and formats rather than on new topics.

Morning of the exam

Eat a proper breakfast and hydrate moderately. Do a final 20-30 minute skim of your summary sheet only. Leave with generous margin for travel and arrive at the reporting time, not the start time. Once seated, check that your desk has the correct paper and that your calculator works. Read the front-page instructions carefully, note the number of questions and marks, and write your candidate details exactly as instructed.

During the test

In the first few minutes, read the whole paper and allocate time by marks, leaving a reserve of roughly five to ten minutes for checking. Answer the question asked, and show workings clearly, since method marks are commonly awarded even where the final figure is wrong. Keep an eye on the clock at planned checkpoints and move on rather than overrunning on one question. Label all workings and statement headings, carry figures consistently, and if a figure will not balance, state the discrepancy and continue rather than losing time. In the final minutes, check that every required question has been attempted, that narratives are present where required, and that your details are correct.

Rules to check

  • Bring the identification the provider requires and keep it on your desk throughout. If you are unsure which documents are accepted, confirm with the provider before the exam day rather than on arrival.

  • Follow all invigilator instructions immediately, including on seating, starting and stopping writing, and leaving the hall. Invigilators apply the provider's regulations, and disputes are handled afterwards, not in the hall.

  • Do not bring prohibited items such as phones, smart watches, or unauthorised notes into the exam room. Confirm with the provider where such items must be stored and what happens if they are found.

  • Breaks, toilet visits, and leaving early are governed by the provider's regulations and may be supervised or restricted. Confirm the rules with the provider in advance if you have a medical need, and seek approved arrangements beforehand.

  • Only use permitted equipment, including the approved calculator type and stationery. Confirm the provider's list of banned devices, as programmable calculators and similar aids are commonly prohibited.

  • Marks are awarded for workings and presentation as well as final answers in accounting papers, so show method and label statements. The precise marking approach should be confirmed with the provider.

  • Any suspected misconduct or irregularity is dealt with under the provider's disciplinary procedure, which can affect your result. If something goes wrong in the hall, raise it with the invigilator at the time and follow up in writing afterwards.

  • If illness or another emergency prevents you from attending or affects your performance, contact the provider as soon as possible and ask about its mitigation or special-consideration process. Deadlines and evidence requirements must be confirmed with the provider.