F3 - Self Study Notes

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F3 (FA) - Financial Accounting Notes

These notes are created by concentrating as much as possible on the F3 Financial Accounting (FA) study guide found on the ACCA website, following the requirements of the study guide and covering almost everything that you need to know to pass this exam.

The notes only addressed key areas to ensure that you are completely prepared to practice past year's questions. It is good if you can better understand your knowledge from previous studies

Syllabus Areas covered in these F3 Financial Accounting (FA) Notes

Chapter 1 - INTRODUCTION TO ACCOUNTING
Chapter 2 - ACCOUNTING EQUATION
Chapter 3 - DOUBLE ENTRY BOOK-KEEPING RULES
Chapter 4 - BOOKS OF PRIME ENTRY AND BUSINESS DOCUMENTATION
Chapter 5 - SALES TAX
Chapter 6 - CONTROL ACCOUNTS, PERSONAL LEDGERS AND CONTROL ACCOUNTS RECONCILIATION
Chapter 7 - IRRECOVERABLE DEBTS, AND ALLOWANCES FOR RECEIVABLES
Chapter 8 - ACCOUNTING FOR INVENTORY
Chapter 9 - NON-CURRENT ASSETS
Chapter 10 - ACCRUALS AND PREPAYMENTS
Chapter 11 - BANK RECONCILIATIONS
Chapter 12 - CORRECTION OF ERRORS
Chapter 13 - SOLE TRADERS FINAL ACCOUNTS
Chapter 14 - INCOMPLETE RECORDS
Chapter 15 - LIMITED COMPANIES
Chapter 16 - STATEMENT OF CASH FLOWS
Chapter 17 - INTERNATIONAL ACCOUNTING STANDARDS
Chapter 18 - CONSOLIDATION
Chapter 19 - ANALYSIS OF FINANCIAL STATEMENTS
Chapter 20 - REGULATORY FRAMEWORK AND ACCOUNTING CONCEPTS
Chapter 21 - GOVERNANCE AND FINANCIAL REPORTING

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Chapter 1: INTRODUCTION TO ACCOUNTING

1. BUSINESS
2. ORGANISATION
3. TYPES/FORMS OF BUSINESS ORGANISATION
4. BUSINESS TRANSACTIONS
5. TYPES OF ACCOUNTING
6. KEEPING A RECORD
7. KEY TERMS OF ACCOUNTING
8. FINANCIAL STATEMENTS
9. STATEMENT OF PROFIT OR LOSS (PnL) AND OTHER COMPREHENSIVE INCOME (OCE)
10. STATEMENT OF FINANCIAL POSITION

Chapter 2: ACCOUNTING EQUATION THE BUSINESS ENTITY CONCEPT/ SEPERATE ENTITY CONCEPT

1. THE ACCOUNTING EQUATION
2. THE DUALITY CONCEPT/ DOUBLE ENTRY CONCEPT
3. EXPANDED FORM OF ACCOUNTING EQUATION
4. STAKEHOLDERS

Chapter 3: DOUBLE ENTRY BOOK-KEEPING RULES

1. ACCOUNTING CYCLE
2. THE DUALITY CONCEPT/ DOUBLE ENTRY CONCEPT
3. TRIAL BALANCE
4. ACCOUNT CODES
5. JOURNAL
6. DISCOUNTS

Chapter 4: BOOKS OF PRIME ENTRY AND BUSINESS DOCUMENTATION

1. DOCUMENTS
2. BOOKS OF PRIME ENTRY
3. CASH RECEIPTS RECORDING AND DOCUMENTATION
4. IMPREST SYSTEM
5. PETTY CASH BOOK
6. NON-IMPREST SYSTEM
7. CONTROLS OVER PETTY CASH

Chapter 5: SALES TAX

1. PRINCIPLES OF SALES TAX
2. RATES OF SALES TAX
3. ACCOUNTING FOR SALES TAX
4. HOW TO CALCULATE GROSS PRICE FROM NET PRICE
5. HOW TO CALCULATE NET PRICE OR SALES TAX FROM GROSS PRICE?

Chapter 6: CONTROL ACCOUNTS, PERSONAL LEDGERS, AND CONTROL ACCOUNTS RECONCILIATION

1. CONTROL ACCOUNTS
2. RECONCILIATION OF CONTROL ACCOUNT
3. TRADE ACCOUNTS PAYABLE
4. TRADE ACCOUNT RECEIVABLE

Chapter 7: IRRECOVERABLE DEBTS AND ALLOWANCES FOR RECEIVABLES

1. TRADE RECEIVABLE
2. NON PAYMENT OF DEBTS
3. IRRECOVERABLE (BAD) DEBT
4. DOUBTFUL DEBTS
5. AGEING ANALYSIS
6. THE IRRECOVERABLE DEBTS EXPENSE ACCOUNT – A SUMMARY

Chapter 8: ACCOUNTING FOR INVENTORY

1. ACCOUNTING FOR CLOSING INVENTORY
2. FORMS OF INVENTORY
3. COST OF INVENTORY
4. IDENTIFICATION OF THE COST OF INVENTORY
5. PRICING TECHNIQUES IN USE
6. EFFECT OF FIRST IN FIRST OUT (FIFO) VS AVERAGE COST (AVCO) ON CLOSING INVENTORY VALUATION
7. INVENTORY VALUATION – IAS 2
8. SEPARATE VALUATION RULE
9. DOUBLE ENTRY
10. DRAWINGS OF INVENTORY
11. NECESSITY OF INVENTORY TAKE AT YEAR-END
12. TRANSACTIONS ON A SALE OR RETURN BASIS

Chapter 9: NON-CURRENT ASSETS

1. NON - CURRENT ASSETS
2. TANGIBLE NON-CURRENT ASSETS
3. ACCOUNTING FOR TANGIBLE NON-CURRENT ASSETS
4. COST OF A NON-CURRENT ASSET
5. SUBSEQUENT EXPENDITURE ON A NON-CURRENT ASSET
6. DEPRECIATION
7. DEPRECIATION POLICY
8. CHANGE IN ESTIMATES
9. REVALUATION OF NON-CURRENT ASSETS
10. DISPOSAL OF NON-CURRENT ASSETS
11. NON-CURRENT ASSET REGISTER
12. DISCLOSURES

Chapter 10: ACCRUALS AND PREPAYMENTS

1. ACCRUED EXPENSE
2. PREPAID EXPENSE
3. ACCRUED INCOME
4. PRE-RECEIVED INCOME
5. ERRORS IN RECORDING

Chapter 11: BANKING RECONCILIATIONS

1. DIFFERENCES BETWEEN, THE BANK STATEMENT AND THE CASH-BOOK
2. ERRORS IN THE CASH BOOK
3. ERRORS IN THE BANK STATEMENT

Chapter 12: CORRECTION OF ERRORS

1. TYPES OF ERRORS IN DOUBLE ENTRY
2. SUSPENSE ACCOUNT
3. APPROACH TO QUESTIONS (ERRORS NOT EFFECTING TB)
4. APPROACH TO QUESTIONS (ERRORS AFFECTING TB)
5. ADJUSTMENTS TO PROFIT

Chapter 13: SOLE TRADERS FINAL ACCOUNTS

1. SOLE TRADER FINAL ACCOUNTS
2. ACCRUALS AND PREPAYMENTS

Chapter 14: INCOMPLETE RECORDS

1. NET ASSETS APPROACH
2. RECONSTRUCTION OF THE LEDGER ACCOUNTS (TO FIND A BALANCING FIGURE)
3. SALES, PURCHASES, INVENTORY, AND COST OF SALES
4. INVENTORY STOLEN OR LOST
5. ACCRUALS AND PREPAYMENTS

Chapter 15: LIMITED COMPANIES

1. LIMITED COMPANIES – AN INTRODUCTION
2. SHARES
3. IAS 1 FORMAT OF COMPANY ACCOUNTS
4. STATEMENT OF FINANCIAL POSITION
5. OTHER SOURCES OF FINANCE
6. STATEMENT OF PROFIT OR LOSS (PnL) AND OTHER COMPREHENSIVE INCOME (OCE)
7. STATEMENT OF CHANGES IN EQUITY

Chapter 16: STATEMENT OF CASH FLOWS

1. THE DIFFERENCE BETWEEN PROFIT AND CASH
2. BENEFITS AND DRAWBACKS OF A STATEMENT OF CASH-FLOWS
3. DEFINITIONS IN IAS – 7
4. METHODS OF PREPARATION OF STATEMENT OF CASH FLOWS
5. DIRECT/GROSS METHOD
6. COMPARISON OF THE METHODS

Chapter 17: INTERNATIONAL ACCOUNTING STANDARDS

1. ACCOUNTING STANDARDS
2. IAS 8, ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS
3. IAS 10, EVENTS AFTER THE REPORTING PERIOD
4. IAS 37, PROVISIONS, CONTINGENT LIABILITIES, AND CONTINGENT ASSETS
5. IFRS 15, REVENUE FROM CONTRACT WITH CUSTOMERS
6. IAS 38, INTANGIBLE ASSETS

Chapter 18: CONSOLIDATION

1. CONTROL
2. GROUP STRUCTURE
3. THE NEED FOR GROUP ACCOUNTS
4. GROUP ACCOUNTING METHODS
5. CONSOLIDATION METHODS
6. THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION
7. NON-CONTROLLING INTEREST
8. INTER-COMPANY BALANCES, UNREALIZED PROFITS, AND THE CONSOLIDATION
9. SCHEDULE
10. BASIC RULES – WHOLLY OWNED SUBSIDIARIES
11. THE CONSOLIDATED STATEMENT OF (PNL & OCE) PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
12. INCOME
13. ASSOCIATES

Chapter 19: ANALYSIS OF FINANCIAL STATEMENTS

1. THE INTERNAL AND EXTERNAL USERS OF ACCOUNTING INFORMATION
2. TECHNIQUES OF INTERPRETATION
3. RATIO ANALYSIS
4. TYPES OF RATIOS

Chapter 20: REGULATORY FRAMEWORK AND ACCOUNTING CONCEPTS

1. THE REGULATORY FRAMEWORK
2. ACCOUNTING STANDARDS
3. THE CONCEPTUAL FRAMEWORK
4. UNDERLYING ASSUMPTION
5. QUALITATIVE CHARACTERISTICS
6. THE BALANCE BETWEEN QUALITATIVE CHARACTERISTICS
7. HISTORICAL COST ACCOUNTING AND ALTERNATIVE
8. BASIC PRINCIPLES OF ACCOUNTING

Chapter 21: GOVERNANCE AND FINANCIAL REPORTING

1. GOVERNANCE
2. CORPORATE GOVERNANCE
3. LEGAL RESPONSIBILITIES OF DIRECTORS
4. RESPONSIBILITY FOR THE FINANCIAL STATEMENTS

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