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ACCA FA (F3) Financial Accounting

The aim of this exam is to test your ability to use double-entry accounting techniques. You will need to know the basic financial principles and regulations and demonstrate your technical proficiency.

This includes knowing how to prepare basic financial statements, basic consolidated financial statements and how to interpret them.

Topics include:

  • Financial reporting
  • Qualitative characteristics of financial information
  • Double-entry and accounting systems
  • Recording transactions
  • Trial balance
  • Preparing basic financial statements
  • Preparing simple consolidated financial statements
  • Interpreting financial statements

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