International Financial Accounting

155754 Words624 Pages
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S T U D Y

PAPER F3
FINANCIAL ACCOUNTING (INTERNATIONAL)
In this edition, approved by ACCA
We discuss the best strategies for studying for ACCA exams We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you 've studied in quick quizzes We examine your understanding in our exam question bank We reference all the important topics in our full index

T E X T

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183 Accruals and prepayments............................................................................................................... 191 Irrecoverable debts and allowances................................................................................................. 205 Provisions and contingencies .......................................................................................................... 221

Part E Preparing a trial balance
14 15 16 17 Control accounts.............................................................................................................................. 231 Bank reconciliations......................................................................................................................... 253 Correction of errors ......................................................................................................................... 265 Preparation of financial statements for sole traders ........................................................................ 279

Part F Preparing basic financial statements
18 19 20 21 22 23 Incomplete records.......................................................................................................................... 293 Partnerships .................................................................................................................................... 323 Introduction to company accounting
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