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ACCA學(xué)習(xí)資料-FA/FFA技術(shù)文章
FA(F3)是ACCA考試中的一門應(yīng)用知識課程，它主要是在原理和概念的基礎(chǔ)上，理解有關(guān)財(cái)務(wù)會(huì)計(jì)和熟練技能方面的知識，包括復(fù)式記賬會(huì)計(jì)技術(shù)的使用和制作基礎(chǔ)財(cái)務(wù)報(bào)表等。在學(xué)習(xí)FA時(shí)，我們可以參考ACCA考官給大家準(zhǔn)備的考官文章，這將進(jìn)一步幫我們掌握考試方向，理解考試重點(diǎn)。
Financial Accounting (FA)
This article considers the application of IFRS 15, Revenue from Contracts with Customers and the impact it will have on accounting for prompt payment discounts.
This article considers the statement of cash flows of which it assumes no prior knowledge and explains how to calculate cash flows and where those cash flows are presented in the statement of cash flows.
Preparing a group statement of financial position
Tom Clendon, a lecturer at FTMS in Singapore, provides a brief overview.
Preparing simple consolidated financial statements
This article focuses on some of the main principles of consolidated financial statements that an F3/FFA candidate must be able to understand and provides examples of how they may be tested in multiple-choice questions.
Trade receivables, irrecoverable debts and allowances for receivables.
Adjustments to financial statements
How to treat the main possible post trial balance adjustments.
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