F3 Notes

ACCA Paper F3 Financial Accounting (INT) Class Notes June 2011 © The Accountancy College utter ship 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, written text or otherwise, without the prior written permission of The Accountancy College Limited. 2 www.studyinteractive.org Contents PAGE 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 monetary 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 one hundred forty-five 155 169 177 CHAPTER 10: CONTROL ACCOUNT RECONCILIATIONS CHAPTER 11: rectification OF ERRORS AND SUSPENSE ACCOUNTS CHAPTE R 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 unsaid cash FLOW CHAPTER 19: CONCEPTUAL FRAMEWORK addendum: SOLUTIONS TO EXERCISES AND EXAMPLES www.studyinteractive.org 3 4 www.studyinteractive.

org  creative activity to the authorship 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 fundamental principles and concepts relatin g to financial business relationship and te! chnical proficiency in the use of double-entry accountancy techniques including the breeding of basic financial statements. of import CAPABILITIES On successful finish of this paper candidates should be fitted to: A B C D E F Explain the context and suggest of financial reporting coif the qualitative characteristics fundamental bases of accounting of financial information and the register the use of...If you want to sign up a just essay, order it on our website: OrderCustomPaper.com

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