F3 Notes

ACCA Paper F3

Financial Accounting (INT)
Class Notes June 2011

© The Accountancy College express mail January 2011 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in each form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of The Accountancy College Limited. 2
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Contents
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INTRODUCTION TO THE physical composition CHAPTER 1: CHAPTER 2: CHAPTER 3: CHAPTER 4: CHAPTER 5: CHAPTER 6: CHAPTER 7: CHAPTER 8: CHAPTER 9: INTRODUCTION TO FINANCIAL reporting FINANCIAL STATEMENTS DOUBLE ENTRY BOOKKEEPING INVENTORY NON-CURRENT ASSETS lost DEBTS AND ALLOWANCES ACCRUALS AND PREPAYMENTS SALES TAX BOOKS OF PRIME ENTRY 5 9 13 19 39 47 61 69 77 81 91 97 105 113 123 127 cxxxv 145 155 169 177

CHAPTER 10: CONTROL ACCOUNT RECONCILIATIONS CHAPTER 11: CORRECTION OF ERRORS AND SUSPENSE ACCOUNTS CHAPTER 12: BANK RECONCILIATIONS CHAPTER 13: express mail COMPANY ACCOUNTS CHAPTER 14: FROM TRIAL BALANCE TO FINANCIAL STATEMENTS CHAPTER 15: ACCOUNTING STANDARDS CHAPTER 16: INCOMPLETE RECORDS CHAPTER 17: PARTNERSHIPS CHAPTER 18: STATEMENTS OF hard cash FLOW CHAPTER 19: CONCEPTUAL FRAMEWORK APPENDIX: SOLUTIONS TO EXERCISES AND EXAMPLES

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 creative activity to the paper

IN T R O D U C T I O N T O T H E P A P E R

AIM OF THE PAPER
The aim of the paper is to split up a knowledge and understanding of the underlying principles and concepts relating to financial business relationship and technical proficiency in the use of double-entry accountancy techniques including the breeding of basic financial statements.

MAIN CAPABILITIES
On successful finish of this paper candidates should be able to: A B C D E F Explain the context and suggest of financial reporting Define the qualitative characteristics fundamental bases of accounting of financial information and the

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