ACCA F3 / FA – Financial Accounting

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Section 1

PART A: The context and purpose of financial accounting

Chapter 1: Introduction to accounting

Test 1 – Exercises on Chapter 1

Chapter 2: The regulatory framework

Test 2 – Exercises on Chapter 2

Section 2

PART B: Qualitative characteristics of financial information

Chapter 3: Qualitative characteristics of financial information

Test 3 – Exercises on Chapter 3

Section 3

PART C: The use of double entry and accounting systems

Chapter 4: Sources, records and books of prime entry

Test 4 – Exercises on Chapter 4

Chapter 5: Ledger accounting & double entry

Test 5 – Exercises on Chapter 5

Chapter 6: From trial balance to financial statements

Revision 1: Part A – B – C

Section 4

PART D: Recording transactions and events

Chapter 7: Inventory

Test 7 – Exercises on Chapter 7

Chapter 8: Tangible non-current assets

Test 8 – Exercises on Chapter 8

Chapter 9: Intangible non-current assets

Test 9 – Exercises on Chapter 9

Chapter 10: Accruals & prepayments

Test 10 – Exercises on Chapter 10

Chapter 11: Provisions and contingenicies

Test 11 – Exercises on Chapter 11

Chapter 12: Irrecoverable debts & allowances

Test 12 – Exercises on Chapter 12

Chapter 13: Returns, discounts and sales tax

Test 13 – Exercises on Chapter 13

Revision 2: Part D

Section 5

PART E: Preparing a trial balance

Chapter 14: Control account reconciliation

Test 14 – Exercises on Chapter 14

Chapter 15: Bank reconciliation

Test 15 – Exercises on Chapter 15

Chapter 16: Correction of errors

Test 16 – Exercises on Chapter 16

Chapter 17: Capital structure and finance costs

Test 17 – Exercises on Chapter 17

Revision 3: Part E

Section 6

PART F: Preparing basic financial statements

Chapter 18: Incomplete record

Test 18 – Exercises on Chapter 18

Chapter 19: Preparation of financial statement for companies

Test 19 – Exercises on Chapter 19

Chapter 20: Revenues & Events after the reporting period

Test 20 – Exercises on Chapter 20

Chapter 21: Statement of cash flows

Test 21 – Exercises on Chapter 21

Revision 4: Part F

Revision Test 4: Financial Statements

Section 7

PART G: Preparing simple consolidated financial statements

Chapter 22: The consolidated statement of financial position

Chapter 23: The consolidated statement of profit or loss & Associates

Test 23 – Exercises on Chapter 23

Revision 5: Part G

Revision Test 5: Consolidated Financial Statements

Section 8

PART H: Interpretation of financial statments

Chapter 24: Interpretation of financial statements

Test 24 – Exercises on Chapter 24

Revision 6: Part H

Section 9

Exam Preparation

Exam Preparation 1: FA20 in Brief

Exam Preparation 2: Prepare for section A

Exam Preparation 3: Prepare for section B

PART D: Recording transactions and events,

Revision 2: Part D

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PART D: Recording transactions and events, Test 13 – Exercises on Chapter 13

PART E: Preparing a trial balance, Chapter 14: Control account reconciliation