ACCA F3: Financial Accounting
- Introduction to financial reporting
- The regulatory framework
- Double entry bookkeeping
- Ledger accounting
- Returns, discounts and sales tax
- Inventory
- Non-current assets – acquisition and depreciation
- Non-current assets – disposal and revaluation
- Intangible assets
- Accruals and prepayments
- Receivables
- Payables, provisions and contingent liabilities
- Capital structure and finance costs
- Accounting reconciliations
- The trial balance, errors and suspense accounts
- Preparing basic financial statements
- Incomplete records
- Statement of cash flows
- Interpretation of financial statements
- Consolidated statement of financial position
- Consolidated statement of profit or loss and associates
- Answers to exam style questions
- References
- Index
