教育资源为主的文档平台

当前位置: 查字典文档网> 所有文档分类> 高中教育> 其它课程> F3 知识点

F3 知识点

上传者:李慧颖
|
上传时间:2015-04-15
|
次下载

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 reporting

1 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 information

1 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 systems

1 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 their

nature 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 events

1 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 balance

1 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 statements

1 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 overprovision

版权声明:此文档由查字典文档网用户提供,如用于商业用途请与作者联系,查字典文档网保持最终解释权!

下载文档

热门试卷

2016年四川省内江市中考化学试卷
广西钦州市高新区2017届高三11月月考政治试卷
浙江省湖州市2016-2017学年高一上学期期中考试政治试卷
浙江省湖州市2016-2017学年高二上学期期中考试政治试卷
辽宁省铁岭市协作体2017届高三上学期第三次联考政治试卷
广西钦州市钦州港区2016-2017学年高二11月月考政治试卷
广西钦州市钦州港区2017届高三11月月考政治试卷
广西钦州市钦州港区2016-2017学年高一11月月考政治试卷
广西钦州市高新区2016-2017学年高二11月月考政治试卷
广西钦州市高新区2016-2017学年高一11月月考政治试卷
山东省滨州市三校2017届第一学期阶段测试初三英语试题
四川省成都七中2017届高三一诊模拟考试文科综合试卷
2017届普通高等学校招生全国统一考试模拟试题(附答案)
重庆市永川中学高2017级上期12月月考语文试题
江西宜春三中2017届高三第一学期第二次月考文科综合试题
内蒙古赤峰二中2017届高三上学期第三次月考英语试题
2017年六年级(上)数学期末考试卷
2017人教版小学英语三年级上期末笔试题
江苏省常州西藏民族中学2016-2017学年九年级思想品德第一学期第二次阶段测试试卷
重庆市九龙坡区七校2016-2017学年上期八年级素质测查(二)语文学科试题卷
江苏省无锡市钱桥中学2016年12月八年级语文阶段性测试卷
江苏省无锡市钱桥中学2016-2017学年七年级英语12月阶段检测试卷
山东省邹城市第八中学2016-2017学年八年级12月物理第4章试题(无答案)
【人教版】河北省2015-2016学年度九年级上期末语文试题卷(附答案)
四川省简阳市阳安中学2016年12月高二月考英语试卷
四川省成都龙泉中学高三上学期2016年12月月考试题文科综合能力测试
安徽省滁州中学2016—2017学年度第一学期12月月考​高三英语试卷
山东省武城县第二中学2016.12高一年级上学期第二次月考历史试题(必修一第四、五单元)
福建省四地六校联考2016-2017学年上学期第三次月考高三化学试卷
甘肃省武威第二十三中学2016—2017学年度八年级第一学期12月月考生物试卷

网友关注

教师资格考试中学教育心理学考点:2.3中学生人格发展
中学教育学考点命题:10.2班级管理几种模式
快速掌握考核精要中学教育心理学:第九章 问题解决与创造性
中学教育学考点命题:1.1教育的发展
教育心理学备考建议之理解加例子
快速掌握考核精要中学教育心理学:第三章 学习基本理论
快速掌握考核精要中学教育心理学:第五章 学习迁移
快速掌握考核精要中学教育心理学:第十章 态度与品德形式
中学教育学考点命题:2.4教育与文化
中学教育学考点命题:2.1教育与政治经济制度
教师资格考试之中学教育心理学:第十四章教学测量与评价
快速掌握考核精要中学教育心理学:第十二章 教学设计
中学教育学考点命题:10.5班主任与班级管理
中学教育学考点命题:3.3教育对人类地位提升
快速掌握考核精要中学教育心理学:第一章 教育心理学概述
中学教育学考点命题:3.1个体身心发展一般规律
快速掌握考核精要中学教育心理学:第六章 知识的学习
中学教育学考点命题:10.3当前班级管理中存在问题
教师资格考试中学教育心理学考点:2.2中学生认知发展与教育
中学教育学考点命题:3.2影响个体身心发展因素
快速掌握考核精要中学教育心理学:第七章 技能
中学教育学考点命题:9.2德育的过程
快速掌握考核精要中学教育心理学:第四章 学习动机
中学教育学考点命题:2.3教育与科学技术
教师资格考试之中学教育心理学:第十二章教学设计
中学教育学考点命题:9.3德育原则、途径和方法
教师资格考试中学教育心理学考点:2.4个别差异与因材施教
中学教育心理学考点:2.1中学生心理发展概述
快速掌握考核精要中学教育心理学:第十一章 心理健康教育
中学教育学考点命题:10.4班集体的形成

网友关注视频

沪教版八年级下册数学练习册一次函数复习题B组(P11)
3.2 数学二年级下册第二单元 表内除法(一)整理和复习 李菲菲
飞翔英语—冀教版(三起)英语三年级下册Lesson 2 Cats and Dogs
外研版英语七年级下册module3 unit1第二课时
二年级下册数学第二课
冀教版小学英语五年级下册lesson2教学视频(2)
苏科版数学七年级下册7.2《探索平行线的性质》
冀教版小学数学二年级下册第二单元《余数和除数的关系》
外研版八年级英语下学期 Module3
化学九年级下册全册同步 人教版 第22集 酸和碱的中和反应(一)
8.练习八_第一课时(特等奖)(苏教版三年级上册)_T142692
北师大版八年级物理下册 第六章 常见的光学仪器(二)探究凸透镜成像的规律
七年级英语下册 上海牛津版 Unit3
沪教版牛津小学英语(深圳用) 五年级下册 Unit 10
【部编】人教版语文七年级下册《泊秦淮》优质课教学视频+PPT课件+教案,湖北省
冀教版英语四年级下册第二课
外研版英语七年级下册module1unit3名词性物主代词讲解
沪教版牛津小学英语(深圳用) 四年级下册 Unit 8
冀教版英语三年级下册第二课
沪教版八年级下册数学练习册21.3(2)分式方程P15
沪教版八年级下册数学练习册20.4(2)一次函数的应用2P8
【部编】人教版语文七年级下册《逢入京使》优质课教学视频+PPT课件+教案,安徽省
3月2日小学二年级数学下册(数一数)
第五单元 民族艺术的瑰宝_16. 形形色色的民族乐器_第一课时(岭南版六年级上册)_T3751175
小学英语单词
北师大版数学四年级下册第三单元第四节街心广场
七年级下册外研版英语M8U2reading
第8课 对称剪纸_第一课时(二等奖)(沪书画版二年级上册)_T3784187
冀教版小学英语四年级下册Lesson2授课视频
二年级下册数学第一课