SOCPA Accounting Technician Study Plan: 36 Correct Out of 60 and How to Split Your Time
How to prepare for the SOCPA Accounting Technician exam: time split by topic weight, four-week and two-week plans, calculation practice, and Arabic terms for English-trained candidates.
- Next test
- 22 November 2026 Add the date to your calendar
- Questions and time
- 60 questions · 150 minutes
- Pass mark
- 60 out of 100
- Exam fee
- SAR 1,200 per attempt, excluding VAT
Start with 10 free questions to find what needs more work. No sign-up, with answer explanations.
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Start with 10 free questions to find what needs more work. No sign-up, with answer explanations.
Try 10 free questions and see your levelLast verified: 31 October 2026. Exam details can change, so check the Accounting Technician exam page on the SOCPA website before you start. This is an independent guide and is not affiliated with SOCPA or any government body.
The Accounting Technician exam is accounting only: no zakat, no tax, no companies law. About half the questions sit in one topic and many are calculations, so this plan splits your time by weight and sets aside a fixed share for practising calculations. The topics and what each covers are in the exam content guide.
Numbers to build your plan on
| Item | What it means for your study |
|---|---|
| 60 questions in 150 minutes | Two and a half minutes per question. Calculations take longer and theory takes less, so bank minutes from quick questions for the long ones. |
| Pass mark 60 out of 100 | If all questions carry equal marks, you need 36 correct answers out of 60 to reach 60. You do not need every answer right, but you cannot skip a whole topic. |
| Language | Arabic only. If you studied accounting in English, learn the Arabic terms (table below). |
| Resits | After at least three months, unlimited times, at SAR 1,200 excluding VAT each time. Treat the first sitting seriously to save the fee and the wait. |
| Nearest sitting to register for | 3 February 2027, with registration from 20 to 24 December 2026. That leaves enough time for the four-week plan. |
Split your time by topic weight
The official weights are ranges. The question counts in the table are the split used in our 60-question mock exams:
| Topic | Official range | Questions | Share of study time |
|---|---|---|---|
| Elements of the financial statements | 41–60% | about 30 | about half |
| Cost accounting | 20–30% | about 15 | a quarter |
| Conceptual framework, presentation and disclosure | 14–20% | about 10 | a sixth |
| Decision analysis | 5–10% | about 5 | under a tenth, with a short review |
The financial statement elements topic has 17 subjects. Start with what recurs in calculations: inventories, property, plant and equipment, trade receivables and the allowance for doubtful debts, revenue and leases. Leave information systems and related parties for the end of the topic, as they are shorter and need less arithmetic.
The four-week plan
| Week | What you study | What you finish |
|---|---|---|
| 1 | Conceptual framework, the accounting cycle and adjustments, presentation and disclosure, then cash and receivables | The free practice test on day one, and every adjusting entry worked by hand |
| 2 | Inventories, property, plant and equipment, investment property, liabilities and provisions | At least ten problems on inventories and depreciation, with your mistakes in the mistakes notebook |
| 3 | Equity, revenue, costs and expenses, intangibles and leases, then cost accounting: cost concepts, joint products and cost elements | Job order costing problems and a cost of goods manufactured statement |
| 4 | Process costing, cost-volume-profit analysis and financial ratios, then a review of your weakest areas | A full mock exam early in the week and a second one two days before the exam |
The two-week plan
This suits someone who has studied accounting before and wants to consolidate. Do not try to teach yourself every subject from scratch.
| Days | What you do |
|---|---|
| 1–2 | Take the free practice test, then rank the topics by your score in each |
| 3–7 | Financial statement elements: your two weakest subjects first, then practise in the practice area at 20 questions a day |
| 8–10 | Cost accounting: job order and process costing, and every cost problem you got wrong |
| 11–12 | Conceptual framework and decision analysis, then the whole mistakes notebook |
| 13 | A timed full mock exam of 60 questions in 150 minutes |
| 14 | Review only mistakes and rules, and start no new subject |
How to practise calculations
Calculations raise the score of those who master them and eat the time of those who only memorise explanations. Read a solution once, close it, then redo the problem yourself. Five types come up again and again:
- Adjusting entries. Accrued expense, prepayment, income received in advance, depreciation and doubtful debts. Before each entry ask: which two accounts, and does it hit the income statement, the balance sheet or both?
- Depreciation. Cost 100,000, residual value 10,000, five-year life: the straight-line charge is (100,000 − 10,000) ÷ 5 = 18,000. Then try the reducing-balance and units-of-production methods on the same numbers and compare the first-year charge.
- Inventories. Do FIFO and weighted average in one table, then compare cost of sales and closing inventory. Remember the rule: inventory is measured at the lower of cost and net realisable value.
- Equivalent units in process costing. Draw the quantity schedule first: units started and finished, opening and closing work in process, then compute completion percentages for materials and conversion separately.
- Break-even. Fixed costs 60,000, selling price 50, variable cost 30: contribution margin is 20 a unit and break-even is 60,000 ÷ 20 = 3,000 units. Then ask how many units give a profit of 20,000.
Write every step on paper in practice, as you will on exam day. People who calculate in their heads make more addition and sign errors.
Terms you know in English and need in Arabic
The questions are in Arabic only, and the wording may differ from your English textbook. These are terms that come up often:
| Arabic | English |
|---|---|
| القيد المزدوج | Double entry |
| ميزان المراجعة | Trial balance |
| قيود التسوية | Adjusting entries |
| الإهلاك (الاستهلاك) | Depreciation |
| صافي القيمة القابلة للتحقق | Net realisable value |
| الوارد أولًا صادر أولًا | First in, first out (FIFO) |
| المخصص (مخصص الديون المشكوك فيها) | Allowance for doubtful debts |
| الوحدات المعادلة | Equivalent units |
| هامش المساهمة | Contribution margin |
| نقطة التعادل | Break-even point |
| الأصول غير الملموسة | Intangible assets |
Use the site at each stage
- The free practice test: 10 free questions covering the four topics, with the answer, an explanation and where you stand against the pass mark, no registration needed. Take it before you study anything.
- The practice area: it shows your weakest topics so you can practise the weakest first. Every answer is explained, and your mistakes are saved in the mistakes notebook for you to return to.
- The full mock exam of 60 questions in 150 minutes, with a pass mark of 60 and your score in each topic. The remaining questions and the full mock exam need a paid pass.
Take the full mock exam twice: once a week before the exam to see where your time goes, and once two days before to confirm that repeated mistakes are gone.
Exam day
- Start with the questions whose route you know, and flag the long calculation to come back to.
- Do not leave a question unanswered: an informed guess beats a blank.
- The exam runs from 8:30 to 11:00 am, so sleep early and start no new subject the night before.
From SOCPA itself: the Accounting Technician exam page and the exam topics document. For registration and fees see the registration guide.
This is an independent exam preparation website, not affiliated with SOCPA or any government body.
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