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
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