Acca f3 Financial Accounting (int) Study Text



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iv

A note about copyright 

Dear Customer 

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Introduction

v

How the BPP ACCA-approved Study Text can help you 



pass – AND help you with your Practical Experience 

Requirement!

NEW FEATURE – the PER alert! 

Before you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil a 

three year 

practical experience requirement (PER).  To help you to recognise areas of the syllabus that 

you might be able to apply in the workplace to achieve different performance objectives, we have 

introduced the ‘

PER alert’ feature.  You will find this feature throughout the Study Text to remind you that 

what you are 



learning to pass your ACCA exams is equally useful to the fulfilment of the PER 

requirement.

Tackling studying 

Studying can be a daunting prospect, particularly when you have lots of other commitments.  The 

different features of the text, the purposes of which are explained fully on the Chapter features page, will 

help you whilst studying and improve your chances of 



exam success.

Developing exam awareness

Our Texts are completely 

focused on helping you pass your exam. 

Our advice on 



Studying F3 outlines the content of the paper, the necessary skills the examiner expects 

you to demonstrate and any 



brought forward knowledge you are expected to have. 

Exam focus points are included within the chapters to provide information about skills that you will need 

in the exam and reminders of important points within the specific subject areas. 

Using the Syllabus and Study Guide 

You can find the syllabus, Study Guide and other useful resources for F3 on the ACCA web site: 

www.accaglobal.com/students/study_exams/qualifications/acca_choose/acca/fundamentals.

The Study Text covers 



all aspects of the syllabus to ensure you are as fully prepared for the exam as 

possible.

Testing what you can do 

Testing yourself helps you develop the skills you need to pass the exam and also confirms that you can 

recall what you have learnt.

We include 



Exam-style Questions – lots of them - both within chapters and in the Exam Question Bank,

as well as 



Quick Quizzes at the end of each chapter to test your knowledge of the chapter content. 


vi

Introduction

Chapter features 

Each chapter contains a number of helpful features to guide you through each topic. 



Topic list 

Topic list 

Syllabus reference 

Tells you what you will be studying in this chapter and the 

relevant section numbers, together with the ACCA 

syllabus references.

Introduction

Puts the chapter content in the context of the syllabus as 

a whole.

Study Guide 

Links the chapter content with ACCA guidance.

Exam Guide 

Highlights how examinable the chapter content is likely to 

be and the ways in which it could be examined.

Summarises the content of main chapter headings, 

allowing you to preview and review each section easily. 

Examples

Demonstrate how to apply key knowledge and 

techniques.

Key terms 

Definitions of important concepts that can often earn you 

easy marks in exams. 

Exam focus points 

Provide information about skills you will need in the exam 

and reminders of important points within the specific 

subject area. 

Formula to learn 

Formulae that are not given in the exam but which have to 

be learnt. 

This is a new feature that gives you a useful indication of 

syllabus areas that closely relate to performance 

objectives in your PER. 

Question

Give you essential practice of techniques covered in the 

chapter.

Case Study 

Provide real world examples of theories and techniques. 

Chapter Roundup 

A full list of the Fast Forwards included in the chapter

,

providing an easy source of review. 

Quick Quiz 

A quick test of your knowledge of the main topics in the 

chapter.

Exam Question Bank

Found at the back of the Study Text with more 

comprehensive chapter questions.



FAST FORWARD


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