F3 Notes

ACCA Paper F3 Financial Accounting (INT) Class Notes June 2011 © The Accountancy College pull accouterments January 2011 All rights reserved. No part of this publication whitethorn 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 fiscal reporting FINANCIAL STATEMENTS DOUBLE ENTRY BOOKKEEPING INVENTORY NON-CURRENT ASSETS lost DEBTS AND ALLOWANCES ACCRUALS AND PREPAYMENTS gross sales TAX BOOKS OF PRIME ENTRY 5 9 13 19 39 47 61 69 77 81 91 97 105 113 123 127 cxxxv cxlv 155 169 177 CHAPTER 10: CONTROL ACCOUNT RECONCILIATIONS CHAPTER 11: correction OF ERRORS AND SUSPENSE ACCOUNTS CHAPTER 1 2: 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 gravely cash FLOW CHAPTER 19: CONCEPTUAL FRAMEWORK addendum: SOLUTIONS TO EXERCISES AND EXAMPLES www.studyinteractive.org 3 4 www.studyinteractive.org  creative activity to the piece 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 central principles and concepts relating to financial business relationship and technical proficiency in the use of double-entry accountancy techniques including the breeding of basic financial statements. important CAPABILITIES On successful finish of this paper candidates should be adequate to: A B C D E F Explain the context and suggest of financial reporting specify the qualitative characterist ics fundamental bases of accounting of finan! cial information and the ground the use of...If you want to sign up a all-encompassing essay, order it on our website: BestEssayCheap.com

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