Acca f3 Financial Accounting (int) Study Text
Yüklə 3,78 Mb. Pdf görüntüsü
|
- Bu səhifədəki naviqasiya:
- In this edition, approved by ACCA
| S T U D Y T E X T PAPER F3 FINANCIAL ACCOUNTING (INTERNATIONAL)
We
ddiscuss the bbest strategies for studying for ACCA exams We
hhighlight the m most important elements in the syllabus and the kkey skills you will need We ssignpost how each chapter links to the syllabus and the study guide We pprovide lots of eexam focus points demonstrating what the examiner will want you to do We eemphasise key points in regular ffast forward summaries We ttest your knowledge of what you've studied in qquick quizzes We eexamine your understanding in our eexam question bank We rreference all the important topics in our ffull index BPP's
FOR EXAMS IN DECEMBER 2009 AND JUNE 2010 ii First edition 2007 Third edition June 2009 ISBN 9780 7517 6364 5 (Previous ISBN 9870 7517 4723 2) British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in Great Britain Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, unless where otherwise stated. © BPP Learning Media Ltd 2009 Contents iii
Contents Page Introduction How the BPP ACCA-approved Study Text can help you pass....................................................................... v
Studying F3 ................................................................................................................................................ vii
The exam paper.......................................................................................................................................... viii
1 Introduction to accounting .................................................................................................................. 3
regulatory framework.................................................................................................................. 13
information and the fundamental bases of accounting 3 Accounting conventions .................................................................................................................... 25
Part C The use of double entry and accounting systems 4 Sources, records and books of prime entry....................................................................................... 57
5 Ledger accounts and double entry..................................................................................................... 71
6 From trial balance to financial statements ......................................................................................... 99
7 Sales tax .......................................................................................................................................... 117
125
9 Tangible non-current assets ............................................................................................................ 149
183
11 Accruals and prepayments............................................................................................................... 191
12 Irrecoverable debts and allowances................................................................................................. 205
13 Provisions and contingencies .......................................................................................................... 221
Part E Preparing a trial balance 14 Control accounts.............................................................................................................................. 231
reconciliations......................................................................................................................... 253
16 Correction of errors ......................................................................................................................... 265
279
Part F Preparing basic financial statements 18 Incomplete records.......................................................................................................................... 293
323
20 Introduction to company accounting ............................................................................................... 339
21 Preparation of financial statements for companies.......................................................................... 359 22 Events after the reporting period ..................................................................................................... 381
387
Part G Miscellaneous topics 24 Information technology.................................................................................................................... 405
419
Exam answer bank................................................................................... 433
Index........................................................................................................ 437
Review form and free prize draw Yüklə 3,78 Mb. Dostları ilə paylaş:
|