Introduction
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Chapter features
Studying FFA/F3
The Computer Based Examination
Tackling Multiple Choice Questio
Part A The context and purpose of financial reporting
1 Introduction to accounting
2 The regulatory framework
Part B The qualitative characteristics of financial information
3 The qualitative characteristics of financial information
Part C The use of double entry and accounting systems
4 Sources, records and books of prime entry
5 Ledger accounts and double entry
6 From trial balance to financial statements
Part D Recording tra actio and events
7 Sales tax
8 Inventory
9 Tangible non-current assets
10 Intangible non-current assets
11 Accruals and prepayments
12 Irrecoverable debts and allowances
13 Provisio and contingencies
Part E Preparing a trial balance
14 Control accounts
15 Bank reconciliatio
16 Correction of erro
17 Preparation of financial statements for sole trade
Part F Preparing basic financial statements
18 Incomplete records
19 Introduction to company accounting
20 Preparation of financial statements for companies
21 Events after the reporting period
22 Statements of cash flows
Part G Preparing simple co olidated financial statements
23 Introduction to co olidated financial statements
24 The co olidated statement of financial position
25 The co olidated statement of comprehe ive income
Part H Interpretation of financial statements
26 Interpretation of financial statements
Exam question bank
Exam a wer bank
Index
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