2015ACCA F3 财务会计考试大纲

来源: 高顿网校 2015-03-25
  ? ACCA 2014 All rights reserved.
  1
  Financial Accounting
  (F3/FFA)
  February 2014 to August
  2015
  This syllabus and study guide are designed to help
  with teaching and learning and is intended to
  provide detailed information on what could be
  assessed in any examination session.
  THE STRUCTURE OF THE SYLLABUS AND
  STUDY GUIDE
  Relational diagram with other papers
  This diagram shows direct and indirect links
  between this examination and other examinations
  which precede or follow it. Some examinations are
  directly underpinned by others. These links are
  shown as solid line arrows. The indirect links are
  shown as dotted line arrows. The relational diagram
  therefore indicates where learners are expected to
  have underpinning knowledge and where it would
  be useful to review previous learning before
  undertaking study.
  Overall aim of the syllabus
  This explains briefly the overall objective of the
  examination and indicates in the broadest sense the
  capabilities to be developed within the examination.
  Main capabilities
  This syllabus’s aim is broken down into several
  main capabilities which divide the syllabus and
  study guide into discrete sections.
  Relational diagram of main capabilities
  This diagram illustrates the flows and links between
  the main capabilities (sections) of the syllabus and
  should be used as an aid to planning teaching and
  learning in a structured way.
  Syllabus rationale
  This is a narrative explaining how the syllabus is
  structured and how the main capabilities or sections
  of the syllabus are linked. The rationale also
  explains in further detail what the examination
  intends to assess and how.
  Detailed syllabus
  This shows the breakdown of the main capabilities
  (sections) of the syllabus into subject areas. This is
  the blueprint for the detailed study guide.
  Approach to examining the syllabus
  This section briefly explains the structure of the
  examination and how it is assessed.
  Study Guide
  This is the main document that students and
  learning and content providers should use as the
  basis of their studies, instruction and materials
  respectively.
  Examinations will be based on the detail of the
  study guide which comprehensively identifies what
  could be assessed within any examination session.
  The study guide is a precise reflection and
  breakdown of the syllabus. It is divided into sections
  based on the main capabilities identified in the
  syllabus. These sections are divided into subject
  areas which relate to the sub-capabilities included
  in the detailed syllabus. Subject areas are broken
  down into sub-headings which describe the detailed
  outcomes that could be assessed in examinations.
  These outcomes indicate what exams may require
  students to demonstrate, and the broad intellectual
  level at which these may need to be demonstrated
  (*see intellectual levels below)。
  LEVEL OF ASSESSMENTS – INTELLECTUAL
  DEMAND
  ACCA qualifications are designed to progressively
  broaden and deepen the knowledge and skills
  demonstrated by the student at a range of levels
  through each qualification.
  Throughout, the study guides assess both
  knowledge and skills. Therefore a clear distinction is
  drawn, within each subject area, between assessing
  knowledge and skills and in assessing their
  application within an accounting or business
  context. The assessment of knowledge is denoted by
  a superscriptK and the assessment of skills is
  denoted by the superscriptS.
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  2
  VALUE OF ASSESSMENTS – GUIDED LEARNING
  HOURS AND EDUCATION RECOGNITION
  As a member of the International Federation of
  Accountants, ACCA seeks to enhance the education
  recognition of its qualification on both national and
  international education frameworks, and with
  educational authorities and partners globally. In
  doing so, ACCA aims to ensure that its qualifications
  are recognized and valued by governments,
  regulatory authorities and employers across all
  sectors. To this end, ACCA qualifications are
  currently recognized on the education frameworks in
  several countries. Please refer to your national
  education framework regulator for further
  information about recognition.
  GUIDE TO EXAM STRUCTURE
  The structure of examinations varies within and
  between modules and levels.
  The Foundations examinations contain 100%
  compulsory questions to encourage candidates to
  study across the breadth of each syllabus.
  All Foundations examinations are assessed by twohour
  paper based and computer based
  examinations.
  The pass mark for all FIA examination papers is
  50%.
  GUIDE TO EXAMINATION ASSESSMENT
  ACCA reserves the right to examine anything
  contained within any study guide within any
  examination session. This includes knowledge,
  techniques, principles, theories, and concepts as
  specified.
  For specified financial accounting, audit and tax
  papers, except where indicated otherwise, ACCA
  will publish examinable documents once a year to
  indicate exactly what regulations and legislation
  could potentially be assessed within identified
  examination sessions.
  For this examination regulation issued or legislation
  passed on or before 30th September 2013, will be
  assessed from February 2014 to August 31st 2015.
  Please refer to the examinable documents for the
  paper (where relevant) for further information.
  Regulation issued or legislation passed in
  accordance with the above dates may be
  examinable even if the effective date is in the future.
  The term issued or passed relates to when
  regulation or legislation has been formally approved.
  The term effective relates to when regulation or
  legislation must be applied to entity transactions
  and business practices.
  The study guide offers more detailed guidance on
  the depth and level at which the examinable
  documents will be examined. The study guide
  should therefore be read in conjunction with the
  examinable documents list.
  ? ACCA 2014 All rights reserved.
  3
  Qualification Structure
  The qualification structure requires candidates who wish to be awarded the Diploma in Accounting and Business
  to pass the F1/FAB, F2/FMA and the F3/FFA examinations and successfully complete the Foundations in
  Professionalism module
  Syllabus Structure
  The Foundations in Accountancy suite of
  qualifications is designed so that a student can
  progress through three discrete levels; Introductory
  Certificate level, Intermediate Certificate level and
  the Diploma level.
  Students are recommended to enter Foundations in
  Accountancy at the level which is most appropriate
  to their needs and to take
  examinations in order, but this is not a mandatory
  requirement
  F1/FAB F2/FMA F3/FFA FiP*
  Diploma in
  Accounting
  and Business
  + + + =
  * Foundations in Professionalism
  P2
  F7
  F3
  FA1
  FA2
  FFA
  ACCA
  FIA
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  4
  Syllabus
  AIM
  To develop knowledge and understanding of the
  underlying principles and concepts relating to
  financial accounting and technical proficiency in the
  use of double-entry accounting techniques including
  the preparation of basic financial statements.
  RATIONALE
  The syllabus for Paper FFA/F3, Financial
  Accounting, introduces the candidate to the
  fundamentals of the regulatory framework relating to
  accounts preparation and to the qualitative
  characteristics of useful information. The syllabus
  then covers drafting financial statements and the
  principles of accounts preparation. The syllabus
  then concentrates in depth on recording, processing,
  and reporting business transactions and events. The
  syllabus then covers the use of the trial balance and
  how to identify and correct errors, and then the
  preparation of financial statements for incorporated
  and unincorporated entities. The syllabus then
  moves in two directions, firstly requiring candidates
  to be able to conduct a basic interpretation of
  financial statements; and secondly requiring the
  preparation of simple consolidated
  financial statements from the individual financial
  statements of group incorporated entities
  MAIN CAPABILITIES
  On successful completion of this paper, candidates
  should be able to:
  A. Explain the context and purpose of financial
  reporting
  B. Define the qualitative characteristics of
  financial information
  C. Demonstrate the use of double-entry and
  accounting systems
  D. Record transactions and events
  E. Prepare a trial balance (including identifying
  and correcting errors)
  F. Prepare basic financial statements for
  incorporated and unincorporated entities.
  G. Prepare simple consolidated financial
  statements
  H. Interpretation of financial statements
  RELATIONAL DIAGRAM OF MAIN CAPABILITIES
  The context and purpose
  of financial reporting
  (A)
  The qualitative
  characteristics
  of financial information (B)
  The use of double-entry and accounting systems (C)
  Preparing a trial balance (E)
  Preparing basic financial statements (F)
  Preparing simple consolidated financial statements (G)
  Recording
  transactions
  and events (D)
  Interpretation of
  financial
  statements (H)
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  5
  DETAILED SYLLABUS
  A The context and purpose of financial reporting
  1. The scope and purpose of financial statements
  for external reporting
  2. Users’ and stakeholders’ needs
  3. The main elements of financial reports
  4. The regulatory framework (legislation and
  regulation, reasons and limitations, relevance
  of accounting standards)
  5. Duties and responsibilities of those charged
  with governance.
  B The qualitative characteristics of financial
  information
  1. The qualitative characteristics of financial
  information
  C The use of double-entry and accounting
  systems
  1. Double-entry book-keeping principles including
  the maintenance of accounting records and
  sources of accounting information
  2. Ledger accounts, books of prime entry, and
  journals
  D Recording transactions and events
  1. Sales and purchases
  2. Cash
  3. Inventory
  4. Tangible non-current assets
  5. Depreciation
  6. Intangible non-current assets and amortisation
  7. Accruals and prepayments
  8. Receivables and payables
  9. Provisions and contingencies
  10. Capital structure and finance costs
  E Preparing a trial balance
  1. Trial balance
  2. Correction of errors
  3. Control accounts and reconciliations
  4. Bank reconciliations
  5. Suspense accounts
  F Preparing basic financial statements
  1. Statements of financial position
  2. Statements of profit or loss and other
  comprehensive income
  3. Disclosure notes
  4 Events after the reporting period
  5. Statements of cash flows
  6. Incomplete records
  G Preparing simple consolidated financial
  statements
  1. Subsidiaries
  2. Associates
  H Interpretation of financial statements
  1. Importance and purpose of analysis of financial
  statements
  2. Ratios
  3. Analysis of financial statements
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  6
  APPROACH TO EXAMINING THE SYLLABUS
  THE SYLLABUS IS ASSESSED BY A TWO HOUR
  PAPER-BASED OR COMPUTER-BASED
  EXAMINATION.
  The syllabus is assessed by a two hour paper-based
  or computer-based examination. Questions will
  assess all parts of the syllabus and will test
  knowledge and some comprehension or application
  of this knowledge. The examination will consist of
  two sections. Section A will contain 35 two mark
  objective questions. Section B will contain 2 fifteen
  mark multi-task questions. These will test
  consolidations and accounts preparation. The
  consolidation question could include a small
  amount of interpretation and the accounts
  preparation question could be set in the context of
  a sole trader or a limited company
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  7
  Study Guide
  A THE CONTEXT AND PURPOSE OF FINANCIAL
  REPORTING
  1. The scope and purpose of, financial statements
  for external reporting
  a) Define financial reporting – recording,
  analysing and summarising financial data.[K]
  b) Identify and define types of business entity –
  sole trader, partnership, limited liability
  company.[K]
  c) Recognise the legal differences between a sole
  trader, partnership and a limited liability
  company.[K]
  d) Identify the advantages and disadvantages of
  operating as a limited liability company, sole
  trader or partnership.[K]
  e) Understand the nature, principles and scope of
  financial reporting.[K]
  2. Users’ and stakeholders’ needs
  a) Identify the users of financial statements and
  state and differentiate between their
  information needs.[K]
  3. The main elements of financial reports
  a) Understand and identify the purpose of each of
  the main financial statements.[K]
  b) Define and identify assets, liabilities, equity,
  revenue and expenses.[K]
  4. The regulatory framework
  a) Understand the role of the regulatory system
  including the roles of the IFRS Foundation
  (IFRSF), the International Accounting
  Standards Board (IASB), the IFRS Advisory
  Council (IFRS AC) and the IFRS Interpretations
  Committee (IFRS IC)。[K]
  b) Understand the role of International Financial
  Reporting Standards.[K]
  5. Duties and responsibilities of those charged
  with governance
  a) Explain what is meant by governance
  specifically in the context of the preparation of
  financial statements[K]
  b) Describe the duties and responsibilities of
  directors and other parties covering the
  preparation of the financial statements. [K]
  B THE QUALITATIVE CHARACTERISTICS OF
  FINANCIAL INFORMATION
  1. The qualitative characteristics of financial
  information
  a) Define, understand and apply qualitative
  characteristics:[K]
  i) Relevance
  ii) Faithful representation
  iii) Comparability
  iv) Verifiability
  v) Timeliness
  vi) Understandability
  b) Define, understand and apply accounting
  concepts:[K]
  i) Materiality
  ii) Substance over form
  iii) Going concern
  iv) Business entity concept
  v) Accruals
  vi) Fair presentation
  iv) Consistency
  C THE USE OF DOUBLE-ENTRY AND
  ACCOUNTING SYSTEMS
  1. Double-entry book-keeping principles including
  the maintenance of accounting records
  a) Identify and explain the function of the main
  data sources in an accounting system.[K]
  b) Outline the contents and purpose of different
  types of business documentation, including:
  quotation, sales order, purchase order, goods
  received note, goods despatched note, invoice,
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  8
  statement, credit note, debit note, remittance
  advice, receipt.[K]
  c) Understand and apply the concept of doubleentry
  accounting and the duality concept.[K]
  d) Understand and apply the accounting
  equation.[S]
  e) Understand how the accounting system
  contributes to providing useful accounting
  information and complies with organisational
  policies and deadlines.[K]
  f) Identify the main types of business transactions
  e.g. sales, purchases, payments, receipts.[K]
  2. Ledger accounts, books of prime entry and
  journals
  a) Identify the main types of ledger accounts and
  books of prime entry, and understand their
  nature and function.[K]
  b) Understand and illustrate the uses of journals
  and the posting of journal entries into ledger
  accounts.[S]
  c) Identify correct journals from given narrative.[S]
  d) Illustrate how to balance and close a ledger
  account.[S]
  D RECORDING TRANSACTIONS AND EVENTS
  1. Sales and purchases
  a) Record sale and purchase transactions in
  ledger accounts.[S]
  b) Understand and record sales and purchase
  returns.[S]
  c) Understand the general principles of the
  operation of a sales tax.[K]
  d) Calculate sales tax on transactions and record
  the consequent accounting entries.[S]
  e) Account for discounts allowed and discounts
  received.[S]
  2. Cash
  a) Record cash transactions in ledger accounts.[S]
  b) Understand the need for a record of petty cash
  transactions.[K]
  3. Inventory
  a) Recognise the need for adjustments for
  inventory in preparing financial statements.[K]
  b) Record opening and closing inventory.[S]
  c) Identify the alternative methods of valuing
  inventory.[K]
  d) Understand and apply the IASB requirements
  for valuing inventories.[S]
  e) Recognise which costs should be included in
  valuing inventories.[S]
  f) Understand the use of continuous and period
  end inventory records.[K]
  g) Calculate the value of closing inventory using
  FIFO (first in, first out) and AVCO (average
  cost)。[S]
  h) Understand the impact of accounting concepts
  on the valuation of inventory.[K]
  i) Identify the impact of inventory valuation
  methods on profit and on assets.[S]
  4. Tangible non-current assets
  a) Define non-current assets.[K]
  b) Recognise the difference between current and
  non-current assets.[K]
  c) Explain the difference between capital and
  revenue items. [K]
  d) Classify expenditure as capital or revenue
  expenditure.[S]
  e) Prepare ledger entries to record the acquisition
  and disposal of non-current assets.[S]
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  f) Calculate and record profits or losses on
  disposal of non-current assets in the statement
  of profit or loss including part exchange
  transactions.[S]
  g) Record the revaluation of a non-current asset in
  ledger accounts, the statement of profit or loss
  and other comprehensive income and in the
  statement of financial position.[S]
  h) Calculate the profit or loss on disposal of a
  revalued asset.[S]
  i) Illustrate how non-current asset balances and
  movements are disclosed in financial
  statements.[S]
  j) Explain the purpose and function of an asset
  register.[K]
  5. Depreciation
  a) Understand and explain the purpose of
  depreciation.[K]
  b) Calculate the charge for depreciation using
  straight line and reducing balance methods.[S]
  c) Identify the circumstances where different
  methods of depreciation would be
  appropriate.[K]
  d) Illustrate how depreciation expense and
  accumulated depreciation are recorded in
  ledger accounts.[S]
  e) Calculate depreciation on a revalued noncurrent
  asset including the transfer of excess
  depreciation between the revaluation reserve
  and retained earnings.[S]
  f) Calculate the adjustments to depreciation
  necessary if changes are made in the estimated
  useful life and/or residual value of a noncurrent
  asset.[S]
  g) Record depreciation in the statement of profit
  or loss and statement of financial position.[S]
  6. Intangible non-current assets and amortisation
  a) Recognise the difference between tangible and
  intangible non-current assets.[K]
  b) Identify types of intangible assets.[K]
  c) Identify the definition and treatment of
  “research costs” and “development costs” in
  accordance with International Financial
  Reporting Standards.[K]
  d) Calculate amounts to be capitalised as
  development expenditure or to be expensed
  from given information.[S]
  e) Explain the purpose of amortisation.[K]
  f) Calculate and account for the charge for
  amortisation.[S]
  7. Accruals and prepayments
  a) Understand how the matching concept applies
  to accruals and prepayments.[K]
  b) Identify and calculate the adjustments needed
  for accruals and prepayments in preparing
  financial statements.[S]
  c) Illustrate the process of adjusting for accruals
  and prepayments in preparing financial
  statements.[S]
  d) Prepare the journal entries and ledger entries
  for the creation of an accrual or prepayment.[S]
  e) Understand and identify the impact on profit
  and net assets of accruals and prepayments.[S]
  8. Receivables and payables
  a) Explain and identify examples of receivables
  and payables.[K]
  b) Identify the benefits and costs of offering credit
  facilities to customers.[K]
  c) Understand the purpose of an aged receivables
  analysis.[K]
  d) Understand the purpose of credit limits.[K]]
  e) Prepare the bookkeeping entries to write off an
  irrecoverable debt.[S]
  f) Record an irrecoverable debt recovered.[S]
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  10
  g) Identify the impact of irrecoverable debts on
  the statement of profit or loss and on the
  statement of financial position.[S]
  h) Prepare the bookkeeping entries to create and
  adjust an allowance for receivables.[S]
  i) Illustrate how to include movements in the
  allowance for receivables in the statement of
  profit or loss and how the closing balance of
  the allowance should appear in the statement
  of financial position.[S]
  j) Account for contras between trade receivables
  and payables.[S]
  k) Prepare, reconcile and understand the purpose
  of supplier statements.[S]
  l) Classify items as current or non-current
  liabilities in the statement of financial
  position.[S]
  9. Provisions and contingencies
  a) Understand the definition of “provision”,
  “contingent liability” and “contingent asset”。[K]
  b) Distinguish between and classify items as
  provisions, contingent liabilities or contingent
  assets.[K]
  c) Identify and illustrate the different methods of
  accounting for provisions, contingent liabilities
  and contingent assets.[K]
  d) Calculate provisions and changes in
  provisions.[S]
  e) Account for the movement in provisions.[S]
  f) Report provisions in the final accounts.[S]
  10. Capital structure and finance costs
  a) Understand the capital structure of a limited
  liability company including: [K]
  i) Ordinary shares
  ii) Preference shares (redeemable and
  irredeemable)
  iii) Loan notes.
  b) Record movements in the share capital and
  share premium accounts.[S]
  c) Identify and record the other reserves which
  may appear in the company statement of
  financial position.[S]
  d) Define a bonus (capitalisation) issue and its
  advantages and disadvantages.[K]
  e) Define a rights issue and its advantages and
  disadvantages.[K]
  f) Record and show the effects of a bonus
  (capitalisation) issue in the statement of
  financial position.[S]
  g) Record and show the effects of a rights issue in
  the statement of financial position.[S]
  h) Record dividends in ledger accounts and the
  financial statements.[S]
  i) Calculate and record finance costs in ledger
  accounts and the financial statements.[S]
  j) Identify the components of the statement of
  changes in equity.[K]
  E PREPARING A TRIAL BALANCE
  1. Trial balance
  a) Identify the purpose of a trial balance.[K]
  b) Extract ledger balances into a trial balance.[S]
  c) Prepare extracts of an opening trial balance.[S]
  d) Identify and understand the limitations of a
  trial balance.[K]
  2. Correction of errors
  a) Identify the types of error which may occur in
  bookkeeping systems.[K]
  b) Identify errors which would be highlighted by
  the extraction of a trial balance.[K]
  c) Prepare journal entries to correct errors.[S]
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  11
  d) Calculate and understand the impact of errors
  on the statement of profit or loss and other
  comprehensive income and statement of
  financial position.[S]
  3. Control accounts and reconciliations
  a) Understand the purpose of control accounts for
  accounts receivable and accounts payable.[K]
  b) Understand how control accounts relate to the
  double-entry system.[K]
  c) Prepare ledger control accounts from given
  information.[S]
  d) Perform control account reconciliations for
  accounts receivable and accounts payable.[S]
  e) Identify errors which would be highlighted by
  performing a control account reconciliation.[K]
  f) Identify and correct errors in control accounts
  and ledger accounts.[S]
  4. Bank reconciliations
  a) Understand the purpose of bank
  reconciliations.[K]
  b) Identify the main reasons for differences
  between the cash book and the bank
  statement.[K]
  c) Correct cash book errors and/or omissions.[S]
  d) Prepare bank reconciliation statements.[S]
  e) Derive bank statement and cash book balances
  from given information.[S]
  f) Identify the bank balance to be reported in the
  final accounts.[S]
  5. Suspense accounts
  a) Understand the purpose of a suspense
  account.[K]
  b) Identify errors leading to the creation of a
  suspense account.[K]
  c) Record entries in a suspense account.[S]
  d) Make journal entries to clear a suspense
  account.[S]
  F PREPARING BASIC FINANCIAL STATEMENTS
  1. Statements of financial position
  a) Recognise how the accounting equation,
  accounting treatments as stipulated within
  sections D, E and examinable documents and
  business entity convention underlie the
  statement of financial position.[K]
  b) Understand the nature of reserves.[K]
  c) Identify and report reserves in a company
  statement of financial position.[S]
  d) Prepare a statement of financial position or
  extracts as applicable from given information
  using accounting treatments as stipulated
  within sections D, E and examinable
  documents.[S]
  e) Understand why the heading retained earnings
  appears in a company statement of financial
  position.[K]
  2. Statements of profit or loss and other
  comprehensive income
  a) Prepare a statement of profit or loss and other
  comprehensive income or extracts as
  applicable from given information using
  accounting treatments as stipulated within
  section D, E and examinable documents.[S]
  b) Understand how accounting concepts apply to
  revenue and expenses.[K]
  c) Calculate revenue, cost of sales, gross profit,
  profit for the year, and total comprehensive
  income from given information.[S]
  d) Disclose items of income and expenditure in
  the statement of profit or loss. [S]
  e) Record income tax in the statement of profit or
  loss of a company including the under and
  overprovision of tax in the prior year.[S]
  f) Understand the interrelationship between the
  statement of financial position and the
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  12
  statement of profit or loss and other
  comprehensive income. [K]
  g) Identify items requiring separate disclosure on
  the face of the statement of profit or loss .[K]
  3. Disclosure notes
  a) Explain the purpose of disclosure notes[K]
  b) Draft the following disclosure notes[S]
  i) Non current assets including tangible and in
  tangible assets
  ii) Provisions
  iii) Events after the reporting period
  iv) Inventory
  4. Events after the reporting period
  a) Define an event after the reporting period in
  accordance with International Financial
  Reporting Standards.[K]
  b) Classify events as adjusting or non-adjusting.[S]
  c) Distinguish between how adjusting and nonadjusting
  events are reported in the financial
  statements.[K]
  5 Statements of cash flows (excluding
  partnerships)
  a) Differentiate between profit and cash flow.[K]
  b) Understand the need for management to
  control cash flow.[K]
  c) Recognise the benefits and drawbacks to users
  of the financial statements of a statement of
  cash flows. [K]
  d) Classify the effect of transactions on cash
  flows.[S]
  e) Calculate the figures needed for the statement
  of cash flows including:[S]
  i) Cash flows from operating activities
  ii) Cash flows from investing activities
  iii) Cash flows from financing activities
  f) Calculate the cash flow from operating
  activities using the indirect and direct
  method.[S]
  g) Prepare statements of cash flows and extracts
  from statements of cash flows from given
  information.[S]
  h) Identify the treatment of given transactions in a
  company’s statement of cash flows.[K]
  6. Incomplete records
  a) Understand and apply techniques used in
  incomplete record situations: [S]
  i) Use of accounting equation
  ii) Use of ledger accounts to calculate missing
  figures
  iii) Use of cash and/or bank summaries
  iv) Use of profit percentages to calculate
  missing figures.
  G PREPARING SIMPLE CONSOLIDATED
  FINANCIAL STATEMENTS
  1. Subsidiaries
  a) Define and describe the following terms in the
  context of group accounting: [K]
  i) Parent
  ii) Subsidiary
  iii) Control
  iv) Consolidated or group financial statements
  v) Non-controlling interest
  vi) Trade / simple investment
  b) Identify subsidiaries within a group structure. [K]
  c) Describe the components of and prepare a
  consolidated statement of financial position or
  extracts thereof including: [S]
  i) Fair value adjustments at acquisition on
  land and buildings (excluding depreciation
  adjustments)
  ii) Fair value of consideration transferred from
  cash and shares (excluding deferred and
  contingent consideration)
  iii) Elimination of inter-company trading
  balances (excluding cash and goods in
  transit)
  iv) Removal of unrealised profit arising on
  inter-company trading
  v) Acquisition of subsidiaries part way through
  the financial year
  ? ACCA 2014 All rights reserved.
  13
  d) Calculate goodwill (excluding impairment of
  goodwill) using the full goodwill method only
  as follows: [S]
  Fair value of consideration X
  Fair value of non-controlling interest X
  Less fair value of net assets at acquisition (X)
  Goodwill at acquisition X
  e) Describe the components of and prepare a
  consolidated statement of profit or loss and
  other comprehensive income or extracts thereof
  including: [S]
  i) Elimination of inter-company trading
  balances (excluding cash and goods in
  transit)
  ii) Removal of unrealised profit arising on
  inter-company trading
  iii) Acquisition of subsidiaries part way through
  the financial year
  2. Associates
  a) Define and identify an associate and significant
  influence and identify the situations where
  significant influence or participating interest
  exists. [K]
  b) Describe the key features of a parent-associate
  relationship and be able to identify an
  associate within a group structure. [K]
  c) Describe the principle of equity accounting[K]
  H INTERPRETATION OF FINANCIAL
  STATEMENTS
  1. Importance and purpose of analysis of financial
  statements
  a) Describe how the interpretation and analysis of
  financial statements is used in a business
  environment. [K]
  b) Explain the purpose of interpretation of ratios[K].
  2. Ratios
  a) Calculate key accounting ratios [S]
  i) Profitability
  ii) Liquidity
  iii) Efficiency
  iv) Position
  b) Explain the interrelationships between ratios[K]
  3. Analysis of financial statements
  a) Calculate and interpret the relationship
  between the elements of the financial
  statements with regard to profitability, liquidity,
  efficient use of resources and financial
  position[S].
  b) Draw valid conclusions from the information
  contained within the financial statements and
  present these to the appropriate user of the
  financial statements. [S]
  ? ACCA 2014 All rights reserved.
  14
  SUMMARY OF CHANGES TO F3/FFA
  ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders including
  employers, students, regulatory and advisory bodies and learning providers. These syllabus changes are effective
  from February 2014 and thereafter will be updated on 1st September each year, from September 2015 onwards.
  F3/FFA is being restructured with effect from February 2014, to introduce longer style questions. The new
  examination will consist of two sections. Section A will contain 35 two mark objective questions. Section B will
  contain 2 fifteen mark multi-task questions. These will test consolidations and accounts preparation. The
  consolidation question could include a small amount of interpretation and the accounts preparation question
  could be set in the context of a sole trader or a limited company.
  There are other changes to the syllabus to reflect the latest business and educational developments affecting this
  paper. These are summarised in the table below.
  Section and subject area Syllabus content
  B1 a) changed to refer only to qualitative
  characteristics as defined in the IASB Conceptual
  Framework
  Define, understand and apply qualitative characteristics:[K]
  i) Relevance
  ii) Faithful representation
  iii) Comparability
  iv) Verifiability
  v) Timeliness
  vi) Understandability
  Old B1 b) has been removed and replaced with a
  new outcome covering other accounting concepts
  Define, understand and apply accounting concepts [K]
  i) Materiality
  ii) Substance over form
  iii) Going concern
  iv) Business entity concept
  v) Accruals
  vi) Fair presentation
  Throughout the study guide, outcomes have been
  reworded to reflect the updated titles of financial
  statements per IAS 1 Presentation of Financial
  Statements. This has affected:
  C4 g), C8 g) and i), E2 d), F2 and outcomes F2 a),
  d), e), f), and g) and G1e)
  ‘Income statement’ has been replaced with ‘statement of
  profit or loss’ and ‘statement of comprehensive
  income’ has been replaced with ‘statement of profit or
  loss and other comprehensive income’。
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acca备考 热门问题解答
acca考试怎么搭配科目?

建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。

acca一共几门几年考完?

acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。

acca一年考几次?

acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。

acca的含金量如何?

ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。

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Sdanvi

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sdanvi
  • 老师好,考出ACCA的难度相当于考进什么大学?
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