ACCA F3 / FA – Financial Accounting
Course sections
Section 1
PART A: The context and purpose of financial accounting
1
Chapter 1: Introduction to accounting
2
Test 1 – Exercises on Chapter 1
19 questions
3
Chapter 2: The regulatory framework
4
Test 2 – Exercises on Chapter 2
6 questions
Section 2
PART B: Qualitative characteristics of financial information
1
Chapter 3: Qualitative characteristics of financial information
2
Test 3 – Exercises on Chapter 3
14 questions
Section 3
PART C: The use of double entry and accounting systems
1
Chapter 4: Sources, records and books of prime entry
2
Test 4 – Exercises on Chapter 4
18 questions
3
Chapter 5: Ledger accounting & double entry
4
Test 5 – Exercises on Chapter 5
27 questions
5
Chapter 6: From trial balance to financial statements
6
Revision 1: Part A – B – C
Section 4
PART D: Recording transactions and events
1
Chapter 7: Inventory
2
Test 7 – Exercises on Chapter 7
24 questions
3
Chapter 8: Tangible non-current assets
4
Test 8 – Exercises on Chapter 8
31 questions
5
Chapter 9: Intangible non-current assets
6
Test 9 – Exercises on Chapter 9
15 questions
7
Chapter 10: Accruals & prepayments
8
Test 10 – Exercises on Chapter 10
14 questions
9
Chapter 11: Provisions and contingenicies
10
Test 11 – Exercises on Chapter 11
20 questions
11
Chapter 12: Irrecoverable debts & allowances
12
Test 12 – Exercises on Chapter 12
25 questions
13
Chapter 13: Returns, discounts and sales tax
14
Test 13 – Exercises on Chapter 13
12 questions
15
Revision 2: Part D
Section 5
PART E: Preparing a trial balance
1
Chapter 14: Control account reconciliation
2
Test 14 – Exercises on Chapter 14
22 questions
3
Chapter 15: Bank reconciliation
4
Test 15 – Exercises on Chapter 15
18 questions
5
Chapter 16: Correction of errors
6
Test 16 – Exercises on Chapter 16
20 questions
7
Chapter 17: Capital structure and finance costs
8
Test 17 – Exercises on Chapter 17
14 questions
9
Revision 3: Part E
Section 6
PART F: Preparing basic financial statements
1
Chapter 18: Incomplete record
2
Test 18 – Exercises on Chapter 18
18 questions
3
Chapter 19: Preparation of financial statement for companies
4
Test 19 – Exercises on Chapter 19
31 questions
5
Chapter 20: Revenues & Events after the reporting period
6
Test 20 – Exercises on Chapter 20
13 questions
7
Chapter 21: Statement of cash flows
8
Test 21 – Exercises on Chapter 21
29 questions
9
Revision 4: Part F
10
Revision Test 4: Financial Statements
26 questions
Section 7
PART G: Preparing simple consolidated financial statements
1
Chapter 22: The consolidated statement of financial position
2
Chapter 23: The consolidated statement of profit or loss & Associates
3
Test 23 – Exercises on Chapter 23
1 questions
4
Revision 5: Part G
5
Revision Test 5: Consolidated Financial Statements
27 questions
Section 8
PART H: Interpretation of financial statments
1
Chapter 24: Interpretation of financial statements
2
Test 24 – Exercises on Chapter 24
12 questions
3
Revision 6: Part H
Section 9
Exam Preparation
1
Exam Preparation 1: FA20 in Brief
2
Exam Preparation 2: Prepare for section A
3
Exam Preparation 3: Prepare for section B
PART A: The context and purpose of financial accounting, Lecture 1
Chapter 1: Introduction to accounting
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FA Chapter 1 - Student note
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