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F3 - BPP Study Text

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What FFA/F3 Financial Accounting is about

Paper FFA/F3 Financial Accounting main purpose is to develop your knowledge and understanding of the basic principles, concepts and regulations relating to financial accounting.
You will require to demonstrate the technical skill-ability in the use of double entry techniques, which includes the preparation of the financial statements for the incorporated and unincorporated business entities, as well as simple consolidated financial statement for single and group incorporated business entities.

You should also need to be able to conduct a basic interpretation of financial statements. If you have planned to progress through the ACCA qualification, the skills and basics you learn at F3 Financial Accounting, will be built on in Papers F7 and the professional exam module SBR.

Approach to examining the syllabus

Paper FFA/F3 Financial Accounting is a two-hour exam paper. It can be taken as only a computer-based examination. No more Paper base Exam for F3 Financial Accounting.
The computer-based examination, especially this F3 Financial Accounting contains 35 objective test questions – multiple response, multiple choice, number entry and 3 longer style multi-task questions.

You May be thinking of, what is Multi-task questions!
Well, Multi-task questions are a series of short questions that will be relating to one scenario. These short questions can be consisting of number of formats, e.g. number entry, drop down lists, multiple choice and multiple response.

Passing the FFA/F3 Financial Accounting exam

Paper FFA/F3 Financial Accounting purpose is to develop your knowledge and understanding of the basic principles, concepts and regulations relating to financial accounting. You will require to demonstrate the technical skillability in the use of double entry techniques, which includes the preparation of the financial statements for the incorporated and unincorporated business entities, as well as simple consolidated financial statement for single and group incorporated business entities. You should also need to be able to conduct a basic interpretation of financial statements. If you have planned to progress through the ACCA qualification, the skills and basics you learn at F3 Financial Accounting, will be built on in Papers F7 and the professional exam module SBR.

To access the Foundations in Accountancy syllabuses, visit the ACCA website www.accaglobal.com/students/fia

The exam

You can take this exam as a computer-based exam. All questions in the exam will be compulsory. This means you cannot avoid and skip any topic, but also means that you do not have to waste time in the exam deciding which questions to attempt. There are 35 MCQ’s in the Computer-based exam and a mixture of MCQs and other types of objective test question (i.e. multiple response, number entry and multiple response matching) in the CBE. This means that the examiner can test most of the syllabus at each sitting, so you need to revise right across the syllabus for F3 Financial Accounting exam.

Revision

This Practice and Revision kit provided to you has been reviewed by the FFA/F3 Financial Accounting examining team and contains the Specimen exam June 2014, so if you will just worked through it to the end, you probably would be very well prepared for your exam. It is very much important to tackle the questions under the exam conditions. Allow yourself just a number of minutes shown next to the questions in the index and do not look at the answers until you have finished. After reviewing, correct your answer and go back to the Text Book for any topic you are having a trouble with. Try the same question again a week or 4, 5 days later – you will be surprised to see, how much better you are getting. Doing the questions like this will really boost your confidence and show you what you know, and will make the exam experience and pressure less worrying.

Doing the exam

If you have faithfully done your revision, you can pass this exam. There are a couple of points that need to keep in the mind:
  • Read the entire question properly.
  • Do not spend more than the required time on each question. If you are having problem with a question, leave it for a while and move to the next question. You can surely come back to it at the end.

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