F3 INT Study Text Financial Accounting ACCA
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F3 INT Study Text
Financial Accounting
ACCA
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Paper
F3 (INT)
Financial Accounting
(International)
Welcome to Emile Woolf&s study text for
Paper F3 Financial Accounting (International) which is:
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Written by tutors
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Comprehensive but concise
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In simple English
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Used around the world by Emile Woolf Colleges including
China, Russia and the UK
Publishing
Third edition published by
Emile Woolf Publishing Limited
Crowthorne Enterprise Centre, Crowthorne Business Estate, Old Wokingham Road,
Crowthorne, Berkshire RG45 6AW
Email: info@
? Emile Woolf Publishing Limited, September 2010
All rights reserved. No part of this publication may be reproduced, stored in a retrieval
system, or transmitted, in any form or by any means, electronic, mechanical, photocopying,
recording, scanning or otherwise, without the prior permission in writing of Emile Woolf
Publishing Limited, or as expressly permitted by law, or under the terms agreed with the
appropriate reprographics rights organisation.
You must not circulate this book in any other binding or cover and you must impose
the same condition on any acquirer.
Notice
Emile Woolf Publishing Limited has made every effort to ensure that at the time of
writing the contents of this study text are accurate, but neither Emile Woolf Publishing
Limited nor its directors or employees shall be under any liability whatsoever for any
inaccurate or misleading information this work could contain.
British Library Cataloguing in Publications Data
A catalogue record for this book is available from the British Library.
ISBN: 978坼1坼84843坼107坼2
Printed and bound in Great Britain
Acknowledgements
The syllabus and study guide are reproduced by kind permission of the Association of
Chartered Certified Accountants.
ii
Go to for Q/As, Notes & Study Guides
? EWP
Paper F3 (INT)
Financial Accounting
c
Contents
Page
Syllabus and study guide
1
New terminology and presentation of financial statements
13
Chapter 1:
The context and purpose of financial reporting
15
Chapter 2:
Qualitative characteristics of financial information and the
fundamental bases of accounting
37
Chapter 3:
The accounting equation and double-entry book-keeping
51
Chapter 4:
Recording transactions: sales, purchases and cash
87
Chapter 5:
Inventory
115
Chapter 6:
Non-current assets
137
Chapter 7:
Accruals and prepayments. Receivables and payables
177
Chapter 8:
Provisions and contingencies
207
Chapter 9:
Capital structure and finance costs
223
Chapter 10: Trial balance, correcting errors and suspense accounts
251
Chapter 11: Control accounts and bank reconciliations
271
Chapter 12: Preparing financial statements
287
Chapter 13: Partnership accounts
315
Chapter 14: Statements of cash flows
333
Chapter 15: Incomplete records
365
Answers to exercises and multiple choice questions
379
Practice questions
415
Answers to practice questions
435
Index
465
? EWP Go to for Q/As, Notes & Study Guides
iii
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