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名师总结：ACCA F3的那些重难点

来源：高顿网校 2015-12-16

F3 Financial Accounting

This paper can be attempted either as apaper based examination paper or a computer based examination. Its a two hour paper where are questions are compulsory, comprising of 2 sections as follows:

Section A

of the examination consists of 35 multiplechoice questions of two marks each, covering a broad range of topics on thesyllabus. Some questions test knowledge, which is relatively straight forward,while others require the application of accounting techniques and detailed calculations.

Irrespective of the level of difficultiesall questions must be attempted, even if you are undecided on the correct answer, just choose an answer which you think is the most possible answer.

Constantly, practice as many questions as you can, as this will help build up you understanding and the speed to attemptall questions within the time allocated. I have always heard from my students that they don’t have enough time to complete all questions, and this iscertainly unadvisable as it will cause you to have a lower chance of passingthe paper.

Section B

has two longer questions of 15 marks each,which test candidates’ understanding and application of financial accountingskills in more depth. The questions required candidates to prepare financial statements, that is either:

1.Consolidated statement offinancial position or consolidated statement of profit or loss.

2.Statement of financial position orstatement of profit or loss for sole trader or limited liability company.

There is also a possibility that the question required candidates to prepare the statement of cash flow. Therefore you should also be aware of how to prepare this statement.

Here are comments by the examiner which you should take into account when preparing to answer the 2 long questions in Section B:

Consolidated Statement of Financial Position (CSOFP) or Consolidated Statement of Profit or Loss (CSOPL).

· The assets and liabilities of theparent and the subsidiary for CSOFP or revenue and expenses of the parent and the subsidiary for CSOPL are to be added together on a line by line basis.

· The investment in the subsidiary(shown in the parent’s SOFP) is replaced with a goodwill figure. Similarly, thesubsidiary’s share capital and share premium and pre-acquisition retaine dearnings are not added to the parent in the CSOFP. Only the parent’s sharecapital and share premium are shown in CSOFP.

· The group share of the subsidiary’s profit is calculated and added to the groups retained earnings.

· If there is any intra-grouptrading then adjust the receivables and payables in CSOFP or sales and purchases in SOPL, that cancel each other out.

· Any dividends paid by the subsidiary to the parent should be adjusted, as the net effect to the group is zero.

· Adjust for any unrealised profitson sales of inventory between the parent and the subsidiary.

Preparing a Statement of financial position or Statement of profit or loss for a sole trader or limited liabilities company.

Carefully read through the information provided in the question anddecide what should be adjusted in the financial statement. If the questioninvolve the preparation of statement of financial position make sure the doubleentry is made for any adjustment. This is extremely important to ensure the SOFP is balanced.

Consider the notes provided in the question and decide whatadjustments or calculations are required example prepayments or accruals,irrecoverable debts and allowance for receivables, depreciation or revaluationof non current assets, income tax and closing inventory etc.

Lastly, ensure that you are familiar withthe format of the financial statements, focus on building your knowledge andapplication of accounting principles, making sure that you practice allrevision questions first before checking the answers. Remember time managementis very important to ensure that all questions are attempted.

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