FFA 财务会计课本F3 Financial Accounting Studytext F3 财务会计课本ACCA

Introduction  Helping you to pass - the ONLY FFA/F3 study text reviewedby the examiner!  Chapter features  Studying FFA/F3  The Computer Based Examination  Tackling Multiple Choice QuestioPart A The context and purpose of financial reporting  1  Introduction to accounting  2  The regulatory frameworkPart B The qualitative characteristics of financialinformation  3  The qualitative characteristics of financialinformationPart 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 statementsPart D Recording traactio 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 contingenciesPart E Preparing a trial balance  14  Control accounts  15  Bank reconciliatio  16  Correction of erro  17  Preparation of financial statements for soletradePart F Preparing basic financial statements  18  Incomplete records  19  Introduction to company accounting  20  Preparation of financial statements forcompanies  21  Events after the reporting period  22  Statements of cash flowsPart G Preparing simple coolidated financial statements  23  Introduction to coolidated financialstatements  24  The coolidated statement of financialposition  25  The coolidated statement of compreheiveincomePart H Interpretation of financial statements  26  Interpretation of financial statementsExam question bankExam awer bankIndexReview form