ACCA Paper F3 Financial Accounting Study Text | Bpp Learning Media
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. Paper F3 concentrates on the basics of financial accounting. The object is to give students a good grounding in double entry book-keeping and the preparation of basic financial statements for sole traders, partnerships and companies.
The main sections are:
1. The context and purpose of financial reporting
2. Accounting conventions
3. Use of double entry book-keeping
4. Recording transactions and events
5. Preparing a trial balance
6. Preparing basic financial statements
The syllabus is very similar to the old paper 1.1, but includes more detail on credit transactions (particularly the reconciliation of supplier statements before payment is made). However, Paper F3 excludes work on ratios and basic consolidated financial statements, which are now in Paper F7.
The above notes apply to both the International and UK streams. However, students should be aware that ACCAs main stream is now International, with UK being offered only as a variant. We provide materials for both the F3 International stream and the UK variant. The examiner has reviewed the study text, which concentrates on the key areas of the syllabus and takes account of the examiners guidance on how topics will be examined. It includes a step-by-step approach to topics that students may find difficult, such as control account reconciliations and suspense accounts. There are lots of examples and questions in each chapter to help you practise the techniques.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
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