ACCA
Paper F3
and
FIA
Diploma in Accounting and
Business
Financial Accounting (FA/FFA)
Study Text
,ii KAPLAN PUBLISHING
, Contents
Page
Chapter 1 Introduction to financial reporting 1
Chapter 2 The regulatory framework 25
Chapter 3 Double entry bookkeeping 37
Chapter 4 Recording basic transactions and balancing the 57
ledgers
Chapter 5 Returns, discounts and sales tax 71
Chapter 6 Inventory 91
Chapter 7 Non-current assets: acquisition and depreciation 121
Chapter 8 Non-current assets: disposal and revaluation 143
Chapter 9 Intangible assets 163
Chapter 10 Accruals and prepayments 175
Chapter 11 Receivables 193
Chapter 12 Payables, provisions and contingent liabilities 209
Chapter 13 Capital structure and finance costs 221
Chapter 14 Control account reconciliations 243
Chapter 15 Bank reconciliations 259
Chapter 16 The trial balance, errors and suspense accounts 271
Chapter 17 Preparing basic financial statements 291
Chapter 18 Incomplete records 327
Chapter 19 Statement of cash flows 347
Chapter 20 Interpretation of financial statements 381
Chapter 21 Consolidated statement of financial position 405
Chapter 22 Consolidated statement of profit or loss and 443
associates
Chapter 23 PRACTICE QUESTIONS 459
KAPLAN PUBLISHING iii
, Chapter 24 PRACTICE ANSWERS 515
Chapter 25 References 549
iv KAPLAN PUBLISHING
Paper F3
and
FIA
Diploma in Accounting and
Business
Financial Accounting (FA/FFA)
Study Text
,ii KAPLAN PUBLISHING
, Contents
Page
Chapter 1 Introduction to financial reporting 1
Chapter 2 The regulatory framework 25
Chapter 3 Double entry bookkeeping 37
Chapter 4 Recording basic transactions and balancing the 57
ledgers
Chapter 5 Returns, discounts and sales tax 71
Chapter 6 Inventory 91
Chapter 7 Non-current assets: acquisition and depreciation 121
Chapter 8 Non-current assets: disposal and revaluation 143
Chapter 9 Intangible assets 163
Chapter 10 Accruals and prepayments 175
Chapter 11 Receivables 193
Chapter 12 Payables, provisions and contingent liabilities 209
Chapter 13 Capital structure and finance costs 221
Chapter 14 Control account reconciliations 243
Chapter 15 Bank reconciliations 259
Chapter 16 The trial balance, errors and suspense accounts 271
Chapter 17 Preparing basic financial statements 291
Chapter 18 Incomplete records 327
Chapter 19 Statement of cash flows 347
Chapter 20 Interpretation of financial statements 381
Chapter 21 Consolidated statement of financial position 405
Chapter 22 Consolidated statement of profit or loss and 443
associates
Chapter 23 PRACTICE QUESTIONS 459
KAPLAN PUBLISHING iii
, Chapter 24 PRACTICE ANSWERS 515
Chapter 25 References 549
iv KAPLAN PUBLISHING
