ACCA F3 Financial Accounting
The ACCA F3 module introduces double entry and basic bookkeeping. You will gain an understanding of the underlying concepts and principles of accounting and learn how to make accounting adjustments in preparing a set of financial statements.
The F3 module is probably the trickiest of the ACCA Knowledge level papers, especially to students who are completely new to accounting or do not work in finance.
The key syllabus areas are:
- The nature and purpose of financial reporting and the regulatory framework
- Qualitative characteristics of financial information and basis of accounting
- Double entry, ledger accounts and accounting systems
- Recording transactions and events
- The trial balance, accounting errors and financial controls
- Preparation of income statements, cash flows and statement of financial position
The F3 exam is a two- hour computer based assessment. The pass mark is 50%.
Please note that our course covers International Accounting Standards.
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ACCA Platinum level approval is for First Intuition London and Cambridge classroom courses only.
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