2016年ACCA F3考试内容详解
ACCA考试F3 财务会计之规管架构
ACCA考试F3 财务会计之规管架构本文由高顿ACCA整理发布，转载请注明出处公司在编制财务报表的时候，不能像在学习F2管理会计中编制管理报表那样，每个公司都有自己的一套模板，在学习F3的过程中，学员们一定要把编制财务报表的准则，标准以及编制的程序和架构整理清楚，才能编制出清晰，正确和完整的财务报表。
在F3中，同学们会接触到1、2、7、10、16、18、37和38号国际会计准则，虽然不会处理很难的报表编制工作，但是基本概念和使用方式一定要有足够的认知。
第一号国际会计准则——财务报表的呈现财务报表的呈现过程就好似之前提及过的将数据加工成信息的过程，这个过程繁琐且复杂，但是只要按照规章制度操作，就没有问题。
第一号国际会计准则具有如下几个特点：1.1号国际会计准则影响权益变动和综合收益。
它不改变识别，计量或披露具体交易和国际会计准则要求的其他事件。
这其实就是在说一号准则实则是一条纲领性的条款，因为它改变识别，计量或披露具体交易。
1.2号国际会计准则要求在财务报表中，要呈现出所有者权益的所有变动。
非权益类变化要在相应的财务报表中有相应的体现。
既然是纲领性的内容条款，就会涉及较多的刚性要求，这条条款告诉学员们，在实际操作的过程中，不论是什么样的数据，都要体现在报表中，比如综合收入就不是权益变化类的科目，那么就要在综合权益变化表中有相应的记录。
1.3号国际会计准则要求在企业独立实体经营开始的那个时间点，就要建立资产负债表。
资产负债表表示企业在一定日期的财务状况的主要会计报表。
其报表功用除了企业内部除错、经营方向、防止弊端外，也可让所有阅读者于最短时间了解企业经营状况。
这不仅使经营变的有连续性，还使企业真正有了自己的“历史”。
1.4号国际会计准则要求企业独立实体一定要在企业的分类、收入和税务发生变化的时候揭露变化，相应的报表进行调整。
同样是纲领性的内容，从刚开始的编制，到现在的调整，也是一个慢慢过渡的过程。
这一项在企业或者公司中非常常见。
ACCA考试《F3财务会计》讲义辅导12
ACCA考试《F3财务会计》讲义辅导12本文由高顿ACCA整理发布，转载请注明出处12.5 The mechanism of a control account reconciliation:●A list of individual balances is prepared from the personal ledger.●The total of the list of balances is compared with the balance on the co ntrol account●Any discrepancies are followed up and appropriate adjustments made.Example:At 1 April 20x9, the payable ledger control account showed a balance of $14,2320. At the end of April the following totals are extracted from the subsidiary books for April:$Purchases day book 183,800Returns outwards day book27,490Returns inwards day book13,240Payments to payables, after deducting $1,430 cash discount196,360It is also discovered that:(a)The purchase day book figure is net of sales tax at 17.5.%; the other figures all includeSales tax.(b)A customer’s balance of $2,420 has been offset against his balance of $3,650 in thePayables ledger.(c)A supplier’s account in the payables ledger, with a debit balance of $800, has beenIncluded on the list of payables as a credit balance.What is the corrected balance on the payables ledger control account?A.$130,585B.$144,835C.$98,429D.$128,985Solution: A. $130,585更多ACCA资讯请关注高顿ACCA官网：。
ACCA F3考试知识点汇总
ACCA F3考试知识点汇总不知道大家的F3考过了没有，如果正打算考的话，下面的F3的考试知识点就能派上用场了。
考验你英语水平的时候到了。
KaplanEmbed your knowledge on the core models from Johnson and Scholes (the examiner based this paper on their work).When answering questions, write answers like you are writing to your senior management. Make it as professional as possible. Marks are allocated to this in section A.Do not start writing answers straightaway. Take a minute to think about the structure and presentation of the answers.It is important with this level to remember that writing lots of knowledge and theory will not get you through the exam. The key is application to the material and expanding the relevance to the scenario.We suggest watching the news / reading the papers, but with a critical eye. For instance when you see that a business has launched a new product or moved into a new market think about the theories you have learnt that may be relevant. In this case it could be:Porter’s generic strategiesAnsoffBowman’s clockThen apply those theories to the real life situation – understand why they have created this product/why they have gone into this market. With practice you will find it easier to apply the theories to the scenario.And of course you can do this for other areas of the syllabus.There is nothing worse for a marker than getting a script which is just a page of writing. Try to think about making your script easier to read for the marker. Headings andSub-headings along with a bit of space will help. Then use your paragraph to explain the point you are making.If it is easy for the marker to see the points being made this can make the difference between pass and fail for a borderline script, include application, plus relevance within your statement, avoid listing.If you use the word ‘and’ in your answer, are you making two separate points? If yes, maybe you need to split your paragraph into two headings / sub-headings.There are 3 professional marks which will constitute professionalism, presentation and layout.Know the theory and apply it.Create mind maps of the key knowledge, then learn these.Do practice questions under timed conditions and if possible, get them marked.Make sure you’ve read all the current examiner articles, available on the ACCA website.Get good business awareness – read a quality newspaper.Use the reading time to select questions, and get frameworks for answer plans.Do a section B question first.Don’t focus on the numbers – do not spend more than 15 minutes on them per question.Watch the clock – allocate your time efficiently –don’t overrun.Layout your answers in a way that the marker can clearly read and understand.Read the question carefully!BppSection A will be a compulsory case study question with several requirements relating to thesame scenario information. The question will usually assess and link several subject areasfrom across the syllabus, and will require the demonstration of high-level capabilities toevaluate, relate and apply the information in the scenario to the question requirements.There is often some financial or numerical data in the scenario and marks will be availablefor numerical analysis which supports your written argument.Section A continues to consume time in reading and absorbing – three pages of text andnumbers are becoming the norm. Thus, students must not underestimate the importance ofpractising these 50 mark questions not only from a knowledge perspective, but, critically,from a time management and “effort” perspective: reading; assimilating; utilising; all taketime and to be effective in these three activities needs practice like anything else. Your prospects can dramatically improve if you follow this advice.Section B questions are more likely to examine discrete subject areas. They will be based onshort scenarios, and you will be expected to apply information from the scenarios to thequestion requirements. Again the questions can be drawn from all areas of the syllabus, andthe limited extent of the choice (two from three) reinforces the importance of covering allareas of the syllabus. It is also highlighting the point that we have seen calculations examined in the optional Section B questions as well as in the compulsory Section A question. This is a trend we expect to continue. A study strategy which includes making timeto revisit the numerical areas of the syllabus to refresh knowledge would be wise.P3 has the following syllabus areas:A Strategic positionB Strategic choicesC Strategic actionD Business and process changeE Information technologyF Project managementG Financial analysisH PeopleTo stand the best chance of passing P3, you need to have a good understanding of the entiresyllabus. This will enable you to choose the questions you believe are the easiest to pick upmarks (for instance because it is easier to understand the requirements, or easier to structure an answer, or easier to pick up knowledge marks) rather than having to choosequestions because of your own restricted knowledge of the syllabus. A review of the examsin the past couple of years reveals that all the key areas of the syllabus have been examined(indeed, sometimes the same topic is examined in consecutive sittings) which, again, showsthe danger of question spotting or ignoring areas.General advice:The P3 exam is 3 hours and 15 minutes long. There is no longer 15 minutes ‘reading andplanning’ time as this has been incorporated into the actual writing time. This has resulted in1.95 minutes of writing time per mark on offer. Ultimately when it comes to using the timein the exam hall it is important that you play to your strengths and use it in a way that worksbest for you.You may prefer to use the first 15 minutes of the exam to plan your answers, alternativelyyou may choose to start the exam immediately and reallocate the 15 minutes previously。
ACCA考试知识点总结：F3易混词汇列举
ACCA考试知识点总结：F3易混词汇列举ACCA考试科目中，F3阶段的词汇是非常多的。
并且，有些词汇无论是意思还比较的相近。
为了重点区分这些词，中公财经小编在这里就给大家简单列举了以下;owed to vs owed fromowed to后面跟的是债主，是应该收钱的人;owed from后面跟的是欠钱的人;e.g.He owed money to many people;the number was probably in the thousands.Thousands of people were owed money from him.他欠了很多人的钱，他的债主可能有几千人。
due to vs due fromdue to后面跟的是债主，是应该收钱的人;due from后面跟的是欠钱的人;e.g.Have they been paid the money due to them?Have they been paid the money due from others?他们是否已经得到了别人欠他们的钱?F3中的due to还有“因为、由于”的意思，表示要寻找原因。
Du e to some errors,the total amount of the trial balance’s debit side was not equaled to the credit side.mark up on costvsmark up on sales pricee.g.1)A sold goods to B at a price of$10,000.The profit mark-up was 40%on the sales prices.mark up on sales price意味着sales=100%，profit=40%，cost=100%-40%=60%所以sales=10,000,profit=40%*10,000=4,000,cost=60%*10,000=6,0002)A sold goods to B at a price of$10,000.The profit mark-up was 40%on the cost.mark up on cost意味着cost=100%，profit=40%，sales=cost+profit=140%所以sales=10,000,cost=10,000*100%/140%=7143,profit=10,000*40%/140%=2857Invoice vs receiptsInvoice是发票，是卖方用来提醒买方所须付的金额;receipt是收据，也是卖方给买方的。
ACCA考试F3知识点汇总
、编制报表的准备ASSo P*ed IranSaCtioπs (e gτ. invoices)Summarised tθ.g,l nominal Iedger I Uialbalance)Finandal Statem a fits原始凭证交易汇总一一分类记入序时账一一累计入分类账、编试算平衡表日记账The SeVen main books of Prinne entry are;•SaleS Clay book (records Credit sales, i e., IrnVDiCeS Sent)•PUrGhaSe Clay b∞k (records Credit PUrChaSeS H i e.φ invoicesreceived)•Sales returns day book (records I r BIlJr口吕Of purchases made oo Credit I i.e.. Credit notes received)•CaSh book (transactions i∩volving the bank account)•Petty CaSh book (transactions involving Petty C呂Sh)•JeXJrnaISaIeS day bookThe SaleS day book is USed to keep a IiSt Of all invoices Sent OUt to Credit CUStOmerS each day. Here is an example.Date InVOiCe NUmber CUStOmer TOtal AmOUnt InVOiCedDate SUPPlier TOtal AmOUnt InVoiCed PUrChaSe EleCtriCity03.04.20x9 RST Co. $215 S215 10.04.20x9 J ∪M me. $1,804 $1,80415.04.20x9 DDTCo.$758$758$2,777$2,019$758DateCredit NOte CUStOmer TOtal AmOUnt InVOiCedWhere a business has Very few SaIeS returns, it may record a ^redit note as a negative entry in the SaIeS day book.• The CaSh b∞k may be SPlit into a CaSh receipts book and a CaSh Payments b∞k. • The CaSh PaymentS b∞k may have analysis COIUmnS SUCh asCaSh purchases, payable Iedger (i.e.. amounts Paid to Credit suppliers), rent insurance. WageS etc.CaSh receipts are record® as follows, With the total ColUmn analysed into its ComPOnent parts.03.03.20x9 207 208ABC Ca $4,000XYZCo. $1,200$5,20003.03.20x9 CR008 ABC Co.$2,000Date NarratiVe TOtal DiSCOlJntS ReCeiVabteS CaSh C AIloWed Ledger Sale S SUndry03.03.20x9 CaSh SaIe $150 S150ReCeiVable: ABCCo.$1,000 $50 $1,000DiSCOUnt takenS1t150 $50 StOOO S150•Voucher filled in wħen money is taken OUt to Pay expenses・•At any time t VOUCherS + CaSh = Pre-Set Iimit.•At the end Of the Week/month, the Petty CaSh book is filled in from the vouchers. 4•ThQ amount needed to bring the balance back UP to the preset Iimit = money spent.Certain transact!OnS do not U fir in the main books, for example:•Period end adjustments•COrreCtiOn Of errorsThe journal book lists these sundry transactionsPUrChaSe price. InCIUdIng any ImPOrt duties Paid V but excluding any trade (IlSeOUnt and SaIeS taxOaIdInltIaI estimate CJf the costs Of dismantling and removing tħe Item and restoring the Slte On WhlCh It IS IOCatedDireCtiy attributable CoStS σf bringing the asset to WOrkine ConditiOn for ItS Intended use. eg：$50 $15 $10 S5♦ Key POintS Of Part D NCA-The COSt Of Slte PreParatlOn t eg IeVeIhng the floor Of the factory SO the machine Can be InStaIled■ InmaI delivery and handling COStS-InStaIIatiOn and assembly COStS一PrOfeSSIOnal fees (lawyers, architects, engineers)-COStS Of testing wħether tħe asset IS WOCWng properly, after (JedUetIng the net PfoCeedS from SeIllng SamPIeS PfOdUCed wħen testing equipment-Staff CaStS arising directly from the OXIStrUCtiOn Or acquisition Of the asset♦ Key POintS Of ACCrUaI & Payment♦ Key POintS Of Bank ReCOnCiliatiOn□ Bank Statement VS CaSh book• The bank's records are a I mirrOr image Of the CUStOmer S OWrl records, With debits and CreditS reversed• Difference?1. ErrOr (IJSUaIly in the CaSh book) (USIJally adjust the CaSh book)2. Bank ChargeS Or bank interests (adjust the CaSh book)3. Timing CIifference (adjust the bank Staterne nt)UnPreSented CheqUeS (支票付出去了，钱没有从银行划出) OUtStanding IOdgmentS (支票收到了，钱没进银行的账)∣ ByOoB =$150 ORlGINAL DoCUMbNTSInVOCeS A=$100ChCqUoS rPCRvod A = $120iaies day bookB∞KSOF PRIME ENTRYLEDGER ACCOUNTS INoMlNAL LEDGCR)200 300PeCeVabief I^dQ^r (PenOndI QCCOUnhl A B BaklnCC Balance = $20 Cr =$50 DrA D TotalOVeraIl balance ≡ $30Df - ∙ ∙。
ACCA F3考试知识点汇总
ACCA F3考试知识点汇总☆Types of business entity A business can be organized in one of the several ways: ●Sole trader –a business owned and operated by one person.The simple form of business is the sole trader. This is owned and managed by one person, although there might be any number of employees. A sole trader is fully personall y liable for any losses that the business might make.●Partnership –a business owned and operated by two or more people.A partnership is a business owned jointly by a number of partners. The partners are jointly and severely liable for any losses that the business might make. (Traditionally the big accounting firms have been partnerships, although some are con verting their status to limited liability companies.)●Limited Liability Company –a business owned by many people and operated by m any ( though not necessarily the same) people. Companies are owned by shareholders. Sha reholders are also known as members. As a group, they elect the directors who run the b usiness. Companies are always limited companies.In summary, types of business entity should be differentiated in Ownership; Operation right and Liability for the business to undertake.For all three types of entity, the money put up by the individual, the partners or the shareholders, is referred to as the business capital. In the case of a company, this capital is divided into shares. ☆Business Transactions: Main types of business transactions for a business include:●Purchase of inventory for resale●Sales of goods●Purchase of non-current assets●Payment of expenses●Introduction of new capital to the business●Withdrawal of funds from the business by the owner☆Cash and credit transactions:Cash transactions: the buyer pays for the item immediately or possibly in advance. Credit transactions: the buyer does not have to pay for the item on receipt, but is all owed some time ( a credit period) before having to make the payment.☆Definition of accountingRecording : transactions must be recorded as they occur in order to provide up-to-dat e information for management.Summarizing: the transactions for a period are summarized in order to provide inform ation about the company to interested parties.☆Types of accountingFinancial accounting vs management accountingAccounting reports users include:●Management: Need information about the company’s financial situation as it is curre ntly and it is expected to be in the future. This is to enable them to manage the business efficiently and to make effective decisions.●Investors: The providers of risk, capital and their advisers are concerned with theris k inherent in, and return provided by, their investments. They need information to help th em determine whether they should buy, hold or sell.●Trade payables/ Suppliers: Suppliers and other trade payables. Suppliers and other tr ade payables are interested in information that enables them to determine whether amounts owing to them will be paid when due. Trade payables are likely to be interested in an enterprise over a shorter period than lenders unless they are dependent upon the continuanc e of an enterprise as a major customer.●Shareholders: Shareholders are also interested in market value of shares as well as information which enables them to assess the ability of the enterprise to pay dividends.●Lenders: Lenders are interested in information that enables them to determine wheth er their loans, and the interest attaching to them, will be paid when due.●Customers: Customers have an interest in information about the continuance of an e nterprise, especially when they have a long term involvement with or are dependent on, th e enterprise.●Government and their agencies: Governments are their agencies are interested in the allocation of resources and, therefore, the activities of enterprises. They also require infor mation in order to regulate the activities of enterprises, determine taxation policies and as the basis for national income and similar statistics.●Employees: Employees and their representative groups are interested in information a bout the stability and profitability of their employers. They are also interested in informati on which enables them to assess the ability of the enterprise to prove remuneration, retire ment benefits and employment opportunities.●General public: Enterprises affect members of the public in an variety of ways. For example, enterprises may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers. Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the enterprise and the range of its activities.☆The business entity conceptThe business entity concept●States that financial accounting information relates only to the activities of the busin ess entity and not to the activities of its owner.●The business entity is treated as separate from its owners.☆Financial Statements include:- a statement of financial position at the end of the period- a statement of comprehensive income for the period- a statement of changes in equity for the period- statement of cash flows for the period- notes, comprising a summary of accounting policies and other explanatory notes The statement of financial position:Statement of Financial Position: showing the financial position of a business at a poin t of time. The Vertical format of the SFP: (Statement of Financial Position as at31 December 2007)●The top half of the balance sheet shows the assets of the business.●The bottom half of the balance sheet shows the capital and liabilities of the busines s.A Statement of financial position at the end of the period (Balance Sheet): W Xang Balance Sheet as at December 31 20X6The horizontal format of the SFP: (Statement of Financial Position as at 31 Decembe r 2007)●The left half of the balance sheet shows the assets of the business.●The right half of the balance sheet shows the capital and liabilities of the business. W XangStatement of Financial Position as at 31 December 20x6☆The accounting equationFinancial accounting is based upon a very simple idea:The amount of resources supplied by the owner is called capital. The actual resources that are then in the business are called assets. Usually, people other than the owner have supplied some, of the assets, for example, a supplier supplies stock of goods on credit. The business is said to owe a liability towards these suppliers. The following accounting equation always holds true:The accounting equation:ASSETS = PROPRITOR’S CAPITAL + LIABILITIES- Any point in time, the assets of the business will be equal to its liabilities plus the capital of the business;- Assets less liabilities equal the capital of the business, which is known as netassets. - Each and every transaction that the business makes or enters into has two aspects to it and have a double effect on the business and the accounting equation. This is known as the duality concept.Duality concept: Each and every transaction that the business makes or enters into ha s two aspects to it and has a double effect on the business and the accounting equations. This is known as duality concept.if A=C+L=0 .......①C=A-L........②Illustration:1). Carl sets up in business by opening a coffee shop –Carl’s Coffee. He puts $5,00 0 into a business bank account.The opening accounting equation is:Assets (Cash in bank)= Capital + Liabilities($5,000) = ($5,000) + ($0)2). Carl buys furniture (chairs and tables) for the shop for $1,500, paying the supplie r out of the business bank account.The accounting equation after this transaction is:Assets Capital + Liabilties( Cash in bank $3,500) = ($5,000) ($0)(Furniture $ 1,500)3). Now Carl spends a further $2,000 to buy coffee-making equipment and $800 on crockery and cutlery, paying cash out of the business bank account.The accounting equation after this transaction is:Assets Capital + Liabilties(Cash in Bank $700) = ($5,000) ($0)(Equipment $2,000)(Fitting & Fixture $800)(Furniture $1,500)4). Carl persuades his bank to lend $1,000 to develop the business. The bank loan is accounted for as a liability of the business.The accounting equation is now as follows:Assets Capital + Liabilties(Cash in Bank $1,700) = ($5,000) ($1,000)(Equipment $2,000)( Fitting & Fixture $800)(Furniture $ 1,500)5). Carl now buys coffee, tea, milk, sugar, biscuits and cakes for $700, and pays in cash from the business bank account.The accounting equation is now as follows:Assets Capital + Liabilties(Inventory $700) = ($5,000) ($1,000)(Equipment $2,000)(Fitting & Fixture $800)(Furniture $1,500)(Cash in Bank $ 1,000)6). In his first day of trading, Carl uses up $650 of his inventory, and makes sales t otaling $1,050. All his sales are in cash.The accounting equation at the end of the day is as follows:Assets Capital + Liabilities(Inventory $50) = (Beginning $5,000) ($1,000)(Equipment $2,000) ( Profit $400)(Fitting & Fixture $800)(Furniture $1,500)( Cash in bank $2,050)☆Classification of Assets and LiabilitiesAssets: An asset is something owned or controlled by the business that will result in future economic benefits to the business. ( an inflow of cash or other assets.) Such as:Current assets:are assets owned by the business with the intention of turning them int o cash within one year (accounting period).This definition allows inventory or receivables to quality as current assets, even if the y may not be realized into cash within 12 months.Non-current asset: is an asset held for and used in operation(rather than for selling to customer), with a view to earning income or making profits from its use, for over more than one year ( accounting period).Liability: is something owed by the business to someone else.Current liability: These include the debts of the business that are repayable within the next 12 months.Non-current liabilities: are liabilities that do not need to be settled for at least one ye ar. (excluding the current portion of the debt)Capital: Capital is a type of liability. It represents the owner’s net investment in the business. Capital appears as a credit balance on the balance sheet.Assets –Liabilities = PROPRIETOR’S CAPITALNet Assets =( Total )Assets –(Total) LiabilitiesCapital (at SFP date) = Capital introduced + Profit –DrawingsDrawing: Drawings are any amounts taken out of the business by the owner for their own personal use. Drawings will reduce the capital balance reported on the balance sheet.Include:●Money taken out of the business●Goods taken for personal use●Personal expenses paid by the businessIncome statementIncome statement:Mr. W XangIncome statement for the year ended 31 December 20X6●Showing the financial performance of a business over a period of time.●Reports revenue and expenses for the period.●The sales revenue shows the income from goods sold in the year●The cost of buying the goods sold must be deducted from the revenue●The current year’s sales will include goods bought in the previous year, so this ope ning inventory must be added to the current year’s purchases.●Some of this year’s purchases will be unsold at 31/12/20x6 and this closing invento ry must be deducted from purchases to be set off against next year’s sales.●The first part gives gross profit. The second part gives net profit.The I.S. prepared following the accruals concept.Accrual concept:●Income and expenses are recorded in the I.S. as they are earned / incurred regardles s of whether cash has been received/ paid.(Sales revenue: income from goods sold in the year, regardless of whether those good s have been paid for.)☆Relationship between a statement of financial position and a statement of income●The balance sheets are not isolated statements, they are linked over time with the in come statement●As the business records a profit in the income statement, that profit is added to the capital section of the balance sheet, along with any capital introduced. Cash taken out of the business by the proprietor, called drawings, is deducted. Illustration –the accounting equation:The transactions:Day 1 Avon commences business introduction $1,000 cash.Day 2 Buys a motor car for $400 cash.Day 3 Buys inventory for $200 cash.Day 4 Sells all the goods bought on Day 3 for $300 cash.Day 5 Buys inventory for $400 on credit.SFP at the end of each day’s transactions:Solution:Day 1 Assets (Cash $1,000) = Capital ($1,000) + Liabilities ($0)Day 2 Assets (Motor $400) = Capital ($1,000) + Liabilities ($0)(Cash $600)Day 3 Assets ( Inventory $200) = Capital($1,000) + Liabilities ($0)(Motor $400)(Cash $400)Day 4 Assets ( Motor$ 400) = Capital + Liabilities ($0)(Cash $700) (Beginning$1,000)(Profit $100)Day 5 Assets (Inventory $ 400) = Capital + Liabilities( Motor$ 400) (Beginning$1,000)($400)(Cash $700) (Profit $100)Avon Statement of Financial Position as at end of Day 5Example: Continuing from the illustration above, prepare the SFP at the end of each day after accounting for the transactions below:Day 6 Sells half of the goods bought on Day 5 on credit for $250.Day 7 Pays $200 to his supplier.Day 8 Receives $100 from a customer.Day 9 Proprietor draws $75 in cash.Day 10 Pays rent of $40 in cash.Day 11 Receives a loan of $600 repayable in two years.Day 12 Pays cash of $30 for insurance.Your starting point is the SFP at the end of Day 5, from the illustration above. Prepare: SFP at the end of Day 12I.S. for the first 12 days of trading.Solution:Day 6 Assets (Inventory $ 200) = Capital + Liabilities( Motor$ 400) (Beginning$1,000)($400)(Cash $700) (Profit $150)(A/Receivable$250)Day 7 Assets (Inventory $ 200) = Capital + Liabilities( Motor$ 400) (Beginning$1,000)($200)(Cash $500) (Profit $150)(A/Receivable$250)Day 8 Assets (Inventory $ 200) = Capital + Liabilities ( Motor$ 400) (Beginning$1,000)($200)(Cash $600) (Profit $150)(A/Receivable$150)Day 9 Assets (Inventory $ 200) = Capital + Liabilities ( Motor$ 400) (Beginning$1,000)($200)(Cash $525) (Profit $150)(A/Receivable$150) (Drawing $75)Day 10 Assets (Inventory $ 200) = Capital + Liabilities ( Motor$ 400) (Beginning$1,000)($200)(Cash $485) (Profit $110)(A/Receivable$150) (Drawing $75)Day 11 Assets (Inventory $ 200) = Capital + Liabilities ( Motor$ 400) (Beginning$1,000)($200)(Cash $1,085) (Profit $110) ($600)(A/Receivable$150) (Drawing $75)Day 12 Assets (Inventory $ 200) = Capital + Liabilities (Motor$ 400) (Beginning$1,000)($200)(Cash $1,055) (Profit $80 ) ($600)(A/Receivable$150) (Drawing $75)AvonStatement of Financial Position as at end of Day 12AvonIncome statement for the period ended at Day 12Session 3 Double entry bookkeeping☆The duality concept and double entry bookkeepingDuality concept: each and every transaction has a double effect on the business and t he accounting equations.(A= C + L)Rules of double entry bookkeeping:●Each time a transaction is recorded, both effects must be taken into account.●These two effects are equal and opposite such that the accounting equation will al ways prove correct.Assets –Liabilities = Capital●Traditionally, one effect is referred to as the debit side ( Dr.) and the other as the credit side of the entry (Cr.)☆Ledger accounts, debits and creditsLedger account:●transactions are recorded in the relevant ledger accounts. There is a ledger account for each asset, liability, revenue and expenses’item, and for the owner’s capi tal.●Each account has two sides: the debit and credit sides.●The duality concept means that each transaction will affect two ledger accounts ●One account will be debited and the other credited●Whether an entry is to debit or credit side of an account depend on the types of account and the transaction.。
ACCA F阶段知识整理
ACCA F阶段知识整理ACCA考试科目一共有13门，其中F阶段考试科目一共占了9门课程，其中的重要性不言而喻，那么F阶段和P阶段有什么关联呢?P阶段应该如何选择呢?带着这些疑问一起和高顿ACCA来看看吧。
给大家整理了一套电子版ACCA备考资料，里面有很多ACCA考试资料可供大家选择。
而且在对于上班族来说，电子版的也很适合在地铁上查阅：电子版ACCA 备考资料F1 Accountant in Business这一门倾向于管理方面，课程难度不大，很多常识性的知识点，但是毕竟是ACCA第一门考试，所以刚开始大多数同学都会对很多专业词汇的英文表述不熟悉，加上F1中的知识点比较细碎，因此加大了学习的难度。
建议大家把每章的知识点自己做一个梳理总结，每一章节整理出大框架，可以很好地帮助本科的学习。
F2 Mangement Accounting这一门课是管理会计，课体总体难度不大，差异分析的部分可能有些难度，另外一些财务比率的计算需要掌握，为以后的学习打好基础。
F3 Financial Accounting这一门课是财务会计，属于基础会计学，其中会涉及到会计科目、会计分录、丁字账、试算平衡表等等一系列会计基础知识，对于没有会计基础的同学一开始会觉得一头雾水，但是入了门之后这门课程难度并不算大。
这一门课程是之后F7和P2的学习基础，一定要掌握知识点，同时积累英语专业词汇。
F4 Corporate and Business Law英美法系和大陆体系的不同在于他们使用的是判例法，因此F4中涉及到不同年代各种法律案例，并且有很多专业词汇。
以判例法为主考试难度感觉是在上升，但是通过率在上升F5 Performance Management这门课是管理会计的进阶，对于F2基础打得好的同学拿下这门课应该不在话下。
这门课程总体难度不大，重点在于掌握不同成本法及业绩评价方法的应用。
F6 Taxation这门课90%以上都是计算，是中国考生最拿手的地方。
ACCAF1-F3内容简介
关于ACCA考试课程，很多acca学员的了解可能仅仅局限于考试科目的名称。
但是每科讲的主要内容，以及各科之间的联系体现在哪里，小编在这里就给大家详细的介绍一下吧。
这些直接关系到acca备考和考试的顺序安排。
先以F1-F3的考试科目为例;ACCA F1所有16科的浓缩精华，每科的知识都提到，也是ACCA所有科目的最基础的课程，对英语能力差者是补充英语词汇的好机会，也是顺利通过后面其他科目(尤其P段科目)的必学科目。
属于文字类科目。
ACCA F2F5的基础，F5又是P5的基础，计算题和论述题的混合搭配的科目。
这条线路，ACCA 主要锻炼学员在成本会计、管理会计以及业绩管理领域对现象的表述能力、发现问题的能力、分析问题以及解决能力，逐渐加大难度。
到P5时，ACCA认为您已经是财务经理或CFO，已经具备独立决定能力，因此论述部分比重加大。
为了顺利通过P5这门P段选修课当中比较难考过的科目，从一开始就要把F2和F5的每个知识点要牢固掌握。
F2也是积累成本会计类英语词汇的好机会，建议每个生词都要掌握好。
ACCA F3F7的基础，F7又是P2的基础，计算题和论述题的混合搭配的科目。
这条线路，ACCA 主要锻炼学员在财务会计的借贷入账(F3)到报表的编制(F7)以及各个准则的具体应用以及母子公司合并报表(合并资产负债表、合并利润表、合并现金流量表、合并股东权益变动表)的编制技巧，掌握报表内部逻辑关系等，对现象的会计处理能力(用哪个准则怎么处理)、对现象的表述能力、熟练度、发现问题的能力和分析问题能力，因此到P2时注意锻炼手动编辑各种财务报表的速度和熟练度以及准确度。
F3也是积累财务会计类英语词汇的好机会，建议每个生词都要掌握好。
X。
ACCA考试《F3财务会计》讲义辅导36
ACCA考试《F3财务会计》讲义辅导36本文由高顿ACCA整理发布，转载请注明出处18.3 Consolidated statement of comprehensive incomeThe basic idea is to present one set of financial statements for all entities under common control.In the context of the statement of comprehensive income, this means presenting the results ofall group entities in one statement of comprehensive income.The majority of the figures are simple aggregations of the results of the parent entity and all the subsidiaries.Intra-group investment income is eliminated. This is because intra-group investment income is replaced by the underlying profits and losses of the group entities.If there is anon-controlling interest, then some of the profits earned by the subsidiary and reported in the group income statement belong to them. Profit after tax is apportioned between profit attributable to the shareholders of the parent and profit attributable to the non-controlling interest.Example:Percy has held 75% of the equity share capital of Mercy for many years.A draft summarized income statement for Percy and Mercy for the year ended 31 December 20x3 are below.Income statement at 31 December 20x3更多ACCA资讯请关注高顿ACCA官网：。
F3 知识点
ACCA考官报告指出许多考生不为考试做好充分的准备，显然这是极度不该的。
在很多情况下，考生为了试图弥补准备上不足，在考试中将精力集中在少数题目上，希望通过提高这些题目的成功率来通过考试，这些方法是非常危险的，考官强烈劝阻。
以下是F3的大纲,请在考试前全面回顾这些部分,确保已经复习了所有知识点。
A The context and purpose of financial reporting1 The scope and purpose of financial statements for external reporting(a) Define financial reporting – recording, analysing and summarising financial data.(b) Identify and define types of business entity – sole trader, partnership, limited liability company.(c) Recognise the legal differences between a sole trader, partnership and a limited liability company.(d) Identify the advantages and disadvantages of operating as a limited liability company, sole trader or partnership.(e) Understand the nature, principles and scope of financial reporting.2 Users’ and stakeholders’ needs(a) Identify the users of financial statements and state and differentiate between their information needs.3 The main elements of financial reports(a) Understand and identify the purpose of each of the main financial statements.(b) Define and identify assets, liabilities, equity, revenue and expenses.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).(b) Understand the role of the International Financial Reporting Standards.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.(b) Describe the duties and responsibilities of directors and other parties covering the preparation of the financial statements.B The qualitative characteristics of financial information1 The qualitative characteristics of financial information(a) Define, understand and apply accounting concepts and qualitative characteristics:(i) Fair presentation(ii) Going concern(iii) Accruals(iv) Consistency(v) Materiality(vi) Relevance(vii) Reliability(viii) Faithful representation(ix) Substance over form(x) Neutrality(xi) Prudence(xii) Completeness(xiii) Comparability(xiv) Understandability(xv) Business entity concept(b) Understand the balance between qualitative characteristics.C The use of double entry and accounting systems1 Double entry bookkeeping principles including the maintenance of accounting records(a) Identify and explain the function of the main data sources in an accounting system(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, statement, credit note, debit note, remittance advice, receipt.(c) Understand and apply the concept of double entry accounting and the duality concept.(d) Understand and apply the accounting equation.(e) Understand how the accounting system contributes to providing useful accounting information and complies with organisational policies and deadlines.(f) Identify the main types of business transactions, eg sales, purchases, payments, receipts.2 Ledger accounts, books of prime entry and journals(a) Identify the main types of ledger accounts and books of prime entry, and understand theirnature and function.(b) Understand and illustrate the uses of journals and the posting of journal entries into ledger accounts.(c) Identify correct journals from given narrative.(d) Illustrate how to balance and close a ledger account.D Recording transactions and events1 Sales and purchases(a) Record sale and purchase transactions in ledger accounts.(b) Understand and record sales and purchase returns.(c) Understand the general principles of the operation of a sales tax.(d) Calculate sales tax on transactions and record the consequent accounting entries.(e) Account for discounts allowed and discounts received.2 Cash(a) Record cash transactions in ledger accounts.(b) Understand the need for a record of petty cash transactions.3 Inventory(a) Recognise the need for adjustments for inventory in preparing financial statements.(b) Record opening and closing inventory.(c) Identify the alternative methods of valuing inventory.(d) Understand and apply the IASB requirements for valuing inventories.(e) Recognise which costs should be included in valuing inventories.(f) Understand the use of continuous and period end inventory records.(g) Calculate the value of closing inventory using FIFO (first in, first out) and AVCO (average cost).(h) Understand the impact of accounting concepts on the valuation of inventory.(i) Identify the impact of inventory valuation methods on profit and on assets.4 Tangible non-current assets(a) Define non-current assets.(b) Recognise the difference between current and non-current assets.(c) Explain the difference between capital and revenue items.(d) Classify expenditure as capital or revenue expenditure.(e) Prepare ledger entries to record the acquisition and disposal of non-current assets.(f) Calculate and record profits or losses on disposal of noncurrent assets in the income statement including part exchange transactions.(g) Record the revaluation of a non-current asset in ledger accounts, the statement of comprehensive income and in the statement of financial position.(h) Calculate the profit or loss on disposal of a revalued asset.(i) Illustrate how non-current asset balances and movements are disclosed in financial statements. (j) Explain the purpose and function of an asset register.5 Depreciation(a) Understand and explain the purpose of depreciation.(b) Calculate the charge for depreciation using straight line and reducing balance methods.(c) Identify the circumstances where different methods of depreciation would be appropriate.(d) Illustrate how depreciation expense and accumulated depreciation are recorded in ledger accounts.(e) Calculate depreciation on a revalued non-current asset including the transfer of excess depreciation between the revaluation reserve and retained earnings.(f) Calculate the adjustments to depreciation necessary if changes are made in the estimated useful life and/or residual value of a non-current asset.(g) Record depreciation in the income statement and statement of financial position.6 Intangible non-current assets and amortisation(a) Recognise the difference between tangible and intangible noncurrent assets.(b) Identify types of intangible assets.(c) Identify the definition and treatment of 'research costs' and 'development costs' in accordance with IFRSs.(d) Calculate amounts to be capitalised as development expenditure or to be expensed from given information.(e) Explain the purpose of amortisation.(f) Calculate and account for the charge for amortisation.7 Accruals and prepayments(a) Understand how the matching concept applies to accruals and prepayments.(b) Identify and calculate the adjustments needed for accruals and prepayments in preparing financial statements.(c) Illustrate the process of adjusting for accruals and prepayments in preparing financial statements.(d) Prepare the journal entries and ledger entries for the creation of an accrual or prepayment.(e) Understand and identify the impact on profit and net assets of accruals and prepayments.8 Receivables and payables(a) Explain and identify examples of receivables and payables.(b) Identify the benefits and costs of offering credit facilities to customers.(c) Understand the purpose of an aged receivables analysis.(d) Understand the purpose of credit limits.(e) Prepare the bookkeeping entries to write off an irrecoverable debt.(f) Record an irrecoverable debt recovered.(g) Identify the impact of irrecoverable debts on the income statement and statement of financial position.(h) Prepare the bookkeeping entries to create and adjust an allowance for receivables.(i) Illustrate how to include movements in the allowance for receivables in the income statement and how the closing balance of the allowance should appear in the statement of financial position. (j) Account for contras between trade receivables and payables.(k) Prepare, reconcile and understand the purpose of supplier statements.(l) Classify items as current or non-current liabilities in the statement of financial position.9 Provisions and contingencies(a) Understand the definition of 'provision', 'contingent liability' and 'contingent asset'.(b) Distinguish between and classify items as provisions, contingent liabilities or contingent assets.(c) Identify and illustrate the different methods of accounting for provisions, contingent liabilities and contingent assets.(d) Calculate provisions and changes in provisions.(e) Account for the movement in provisions.(f) Report provisions in the final accounts.10 Capital structure and finance costs(a) Understand the capital structure of a limited liability company including:(i) Ordinary shares(ii) Preference shares (redeemable and irredeemable)(iii) Loan notes.(b) Record movements in the share capital and share premium accounts.(c) Identify and record the other reserves which may appear in the company statement of financial position.(d) Define a bonus (capitalisation) issue and its advantages and disadvantages.(e) Define a rights issue and its advantages and disadvantages.(f) Record and show the effects of a bonus (capitalisation) issue in the statement of financial position.(g) Record and show the effects of a rights issue in the statement of financial position.(h) Record dividends in ledger accounts and the financial statements.(i) Calculate and record finance costs in ledger accounts and the financial statements.(j) Identify the components of the statement of changes in equity.E Preparing a trial balance1 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.2 Correction of errors(a) Identify the types of error which may occur in bookkeeping systems.(b) Identify errors which would be highlighted by the extraction of a trial balance.(c) Prepare journal entries to correct errors.(d) Calculate and understand the impact of errors on the income statement, statement of comprehensive income and statement of financial position.3 Control accounts and reconciliations(a) Understand the purpose of control accounts for accounts receivable and accounts payable.(b) Understand how control accounts relate to the double entry system.(c) Prepare ledger control accounts from given information(d) Perform control account reconciliations for accounts receivable and accounts payable.(e) Identify errors which would be highlighted by performing a control account reconciliation.(f) Identify and correct errors in control accounts and ledger accounts.4 Bank reconciliations(a) Understand the purpose of bank reconciliations.(b) Identify the main reasons for differences between the cash book and the bank statement.(c) Correct cash book errors and/or omissions.(d) Prepare bank reconciliation statements.(e) Derive bank statements and cash bank balances from given information.(f) Identify the bank balance to be reported in the final accounts.5 Suspense accounts(a) Understand the purpose of a suspense account.(b) Identify errors leading to the creation of a suspense account.(c) Record entries in a suspense account.(d) Make journal entries to clear a suspense account.F Preparing basic financial statements1 Statements of financial position(a) Recognise how the accounting equation and business entity convention underlie the statement of financial position.(b) Understand the nature of reserves.(c) Identify and report reserves in a company statement of financial position.(d) Prepare a statement of financial position or extracts as applicable from given information.(e) Understand why the heading retained earnings appears in a company statement of financial position.2 Income statements and statements of comprehensive income(a) Prepare an income statement and statement of comprehensive income or extracts as applicable from given information.(b) Understand how accounting concepts apply to revenue and expenses.(c) Calculate revenue, cost of sales, gross profit, profit for the year and total comprehensive income from given information(d) Disclose items of income and expenditure in the income statement.(e) Record income tax in the income statement of a company including the under and overprovisionof tax in the prior year.(f) Understand the interrelationship between the statement of financial position, income statement and statement of comprehensive income.(g) Identify items requiring separate disclosure on the face of the income statement.3 Disclosure notes(a) Explain the purpose of disclosure notes.(b) Draft the following disclosure notes:(i) Non-current assets including tangible and intangible assets(ii) Provisions.(iii) Events after the reporting period(iv) Inventory4 Events after the reporting period(a) Define an event after the reporting period in accordance with IFRSs.(b) Classify events as adjusting or non-adjusting.(c) Distinguish between how adjusting and non-adjusting events are reported in the financial statements.5 Statements of cash flows (excluding partnerships)(a) Differentiate between profit and cash flow.(b) Understand the need for management to control cash flow.(c) Recognise the benefits and drawbacks to users of the financial statements of a statement of cash flows.(d) Classify the effect of transactions on cash flows.(e) Calculate the figures needed for the statement of cash flows including:(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 methods.(g) Prepare statements of cash flows and extracts from statements of cash flows from given information.(h) Identify the treatment of given transactions in a company's statement of cash flows.6 Incomplete records(a) Understand and apply techniques used in incomplete record situations(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 statements1 Subsidiaries(a) Define and describe the following terms in the context of group accounting:(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.(c) Describe the components of and prepare a consolidated statement of financial position or extracts thereof including:(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.(d) Calculate goodwill (excluding impairment of goodwill) using the full goodwill method only as follows:Fair value of consideration XFair value of non-controlling interest XLess fair value of net assets at acquisition (X)Goodwill at acquisition X(e) Describe the components of and prepare a consolidated statement of comprehensive income or extracts thereof including:(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 year2 Associates(a) Define and identify an associate and significant influence and identify the situations where significant influence or participating interest exists.(b) Describe the key features of a parent-associate relationship and be able to identify an associate within a group structure.(c) Describe the principle of equity accounting.H Interpretation of financial statements1 Importance and purpose of analysis of financial statements(a) Describe how the interpretation and analysis of financial statements is used in a business environment.(b) Explain the purpose of interpretation of ratios.2 Ratios(a) Calculate key accounting ratios(i) Profitability(ii) Liquidity(iii) Efficiency(iv) Position(b) Explain the interrelationships between ratios.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.(b) Draw valid conclusions from the information contained within the financial statements and present these to the appropriate user of the financial statements.。
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2016年ACCA F3考试内容详解
F3分值分布
F3为机考形式，考试内容分为两部分：Section A和Section B。
Section A总计70分，一共35道题，每道题2分；Section B总计共30分，内容为2道多任务题，每道题15分。
F3知识结构
F3考试内容
F3的考试内容是从发生交易后做借贷记账开始，接着录入总账，然后检查和改正记账（试算平衡表trial balance），最后是编制年底的四张主要财务报表。
这四张主要的报表分别为：
1、资产负债表（Statement Of Financial Position，简称SOFP）
2、现金流量表（Statement Of Cash Flows，简称SOCF）
3、所有者权益变动表（Statement Of Changes In Equity，简称SCIE）
4、损益表/ 利润表（Income Statement ，简称IS）
此外，额外综合收益会披露在OCI（Other Comprehensive Income）里。
在这个编制报表的流程中会使用到相关的会计准则，目前总共有43个有效的国际会计准则（IFRS and IAS），F3的考试要求是考生必须掌握其中的13个准则。
总体来说，F3大纲从两个重点方向展开，一是要求考生能够对财务报表做一些简单的解读；二是要求学员能够完成报表的合并。
F3大纲重点解读
F3的教材大纲主要分为以下几个part：
A.The context and purpose of financial reporting 财务报告的内容与目的
B.The qualitative characteristics of financial information财务信息定义及特征
C.The use of double-entry and accounting systems 复式记账系统的作用
D.Recording transactions and events记录业务交易与事件
E.Preparing a trial balance编制试算平衡表
F.Preparing basic financial statements编制基本财务报表
G.Preparing simple consolidated financial statements编制简单的合并财务报表
H.Interpretation of financial statements解读财务报表
其中，在编制基本财务报表中，Statements of financial position 即为SOFP 资产负债表，Statements of profit or loss and other comprehensive income 就是SPLOCI 损益表及其他综合收益（一般分为SPL 和SOCI），而Statements of cash flows 就等于SOCF 现金流量表。