Syllabus
Detailed Syllabus
Approach to Examining
Study Guide
Summary of Changes to F3/FFA
Section A Financial Accounting
Chapter 1 Introduction to accounting
Section B The Use of Double Entry and Accounting System
Chapter 2 Sources, records and books of prime entry
Chapter 3 Ledger accounts and double entry
Section C Recording Transactions and Events
Chapter 4 Sales tax, returns and discounts
Chapter 5 Irrecoverable debts and allowances
Chapter 6 Inventory
Chapter 7 Tangible non-current assets
Chapter 8 Intangible non-current assets
Chapter 9 Accruals and prepayments
Chapter 10 Provisions and contingencies
ection D Preparing a Trial Balance
Chapter 11 Adjustments and correction of errors
Chapter 12 Control accounts and reconciliations
Section E Preparing Basic Financial Statements
Chapter 13 Incomplete records
Chapter 14 Company accounting
Chapter 15 Statements of cash flows
Chapter 16 Events after the reporting period
Section F Preparing Simple Consolidated Financial Statements
Chapter 17 Introduction to consolidated financial statements
Section G Interpretation of Financial Statements
Chapter 18 Interpretation of financial statements
Lecture Example Answers
Financial Accounting Specimen Exam applicable from June 2014
Specimen Exam Answers
Reference