F3 - [2021] - Financial Accounting (FA) - STUDY TEXT and EXAM KIT - BPP

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What is F3 Financial Accounting (FA)?

The F3 Financial Accounting (FA) gives ACCA candidates their first-ever look at financial reporting, some basic consolidation accounting and some ratio analysis.

The main idea of Financial Accounting Paper is to develop the understanding of the underlying principles, regulations and concepts relating to financial accounting and the double entry system of bookkeeping.

Syllabus of Financial Accounting (FA)

The Financial Accounting (FA)/FFA syllabus introduces the applicant to the basic concepts of the regulatory framework relating to the preparation of accounts and to the qualitative characteristics of useful information.

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The syllabus then deals with the drafting of financial statements and the principles of preparing accounts. Moreover, The syllabus focuses in depth on the recording, processing and reporting of transactions and events in business.

The syllabus then covers the use of the trial balance and how to identify and correct mistakes, and then the preparation for incorporated and unincorporated entities of financial statements.

The syllabus then moves in two directions, requiring, first, candidates to be able to carry out a fundamental interpretation of the financial statements; and, secondly, requiring the preparation of simple consolidated financial statements from the individual financial statements of the constituent entities of the group.

How to pass the ACCA F3 Financial Accounting (FA) exam?

The F3 ACCA exam is a two-hour examination that will cover the entire syllabus range.

Section A will contain 30 objective test questions with two marks and 16 questions with one mark, while Section B will contain 6 multi-task questions with four marks each, each covering the 6 areas of the above-mentioned syllabus.

You need to score a mark of 50 percent or more in order to pass the ACCA foundation level exam, which is more than capable with good preparation.