Kaplan Study Texts F3

The ACCA F3 paper, Financial Accounting, forms part of the first module in the ACCA qualification. F3 courses provide an introduction to accounting techniques, concepts and regulations.

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Aim of the syllabus
To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques, including the preparation of basic financial statements.

Topics covered
Context and purpose of financial reporting
Qualitative characteristics of financial information
Fundamental bases of accounting
Double entry and accounting systems
Recording transactions and events
Preparing trial balances (including identifying and correcting errors)
Preparing financial statements
Interpreting financial statements