1
l Accounting
)
signed to help
nd to provide detailed
d in
tion session.
AND
apers
ks
eding o
erpinne
nce
. Thes
r paper
h other
en the accounting an
inks between these are sho
as dotted line arrows. This diagram indicates whe
knowledg
previous
Overall aim of the syllabus
of the
the broadest sense the
ral mai
e the syllabus and study
guide into discrete sections.
Relational diagram of the main capabilities
This diagram illustrates the flows and links between
the main capabilities (sections) of the syllabus and
should be used as an aid to planning teaching and
learning in a structured way.
Syllabus rationale
the syllabus is
ties are linked.
The rationale also explains in further detail what the
ination intends to assess and why.
This shows the breakdown of the main capabilities
abus into subject areas. This is
the blueprint for the detailed study guide.
the syllabus
This section briefly explains the structure of the
ssed.
at students, tuition
hould use as the basis of
rials.
the detail of the
ely identifies what
nation session.
tion and
ivided into sections
lities identified in the
ivided into subject
es included
yllabus. Subject areas are broken
down into sub-headings which describe the detailed
ssed in examinations.
may require students to
the broad intellectual level at
monstrated
shers: BPP
ishing.
Both these publishers base their
study texts on the detailed contents of the study
guides as published by ACCA. ACCA takes no
editorial responsibility for the detailed content of
these study texts although ACCA examiners will
annually review their content for general
appropriateness and relevance in supporting
effective study towards ACCA examinations.
In addition ACCA examiners will recommend other
Financia
(INT) (F3
June 2009
This syllabus and study guide is de
with planning study a
information on what could be assesse
any examina
THE STRUCTURE OF THE SYLLABUS
STUDY GUIDE
Relational diagram of paper with other p
This diagram shows direct and indirect lin
between this paper and other papers prec r
Study Guide following it. Some papers are directly und d
by other papers such as Advanced Performa
Management by Performance Management e This is the main document th
links are shown as solid line arrows. Othe s providers and publishers s
only have indirect relationships with eac
such as links existing betwe d
auditing papers. The l wn study guide which comprehensiv
re could be assessed in any exami
you are expected to have underpinning e The study guide is a precise reflec
and where it would be useful to review
learning before undertaking study.
This explains briefly the overall objective
paper and indicates in
capabilities to be developed within the paper.
Main capabilities
This paper’s aim is broken down into seve n
capabilities which divid
This is a narrative explaining how
structured and how the main capabili
exam
Detailed syllabus
(sections) of the syll
Approach to examining
examination and how it is asse
their studies, instruction and mate
Examinations will be based on
breakdown of the syllabus. It is d
based on the main capabi
syllabus. These sections are d
areas which relate to the sub-capabiliti
in the detailed s
outcomes that could be asse
These outcomes are described using verbs
indicating what exams
demonstrate, and
which these may need to be de
(*see intellectual levels below).
Reading lists
ACCA has two official publi
Learning Media and Kaplan Publ
2
dents ma
the
ant articles will also b
tant.
broaden
d professiona
on their way
at one
e levels:
relate to the
owledge
onal le
ide
, or
marked
n
ch an ar
. Howe
nowledge
ule and
the Professional level, some lower level
ue to be assessed as the student
gh each module and level. This
re will be a
casionally
sed a
G HOURS
The ACCA qualification does not prescribe or
recommend any particular number of learning hours
for examinations because study and learning
patterns and styles vary greatly between people and
organisations. This also recognises the wide
diversity of personal, professional and educational
circumstances in which ACCA students find
themselves.
23 and 35 main
on the nature of
the subject and how these areas have been broken
E
.
The Fundamentals level examinations contain
100% compulsory questions to encourage
readth of each
d by equivalent
puter based
re all paper based
-hour papers. The structure of papers varies
from ten questions in the Corporate and Business
rk questions in
ividual questions
between
10 and 30 marks.
e all three-hour
paper based examinations, all containing two
y, but there will be
apers, ACCA has
d planning time.
t the beginning of
allow candidates to
planning their
efore they start writing in their answer
books. This time should be used to ensure that all
the information and exam requirements are properly
read and understood.
During reading and planning time candidates may
only annotate their question paper. They may not
write anything in their answer booklets until told to
do so by the invigilator.
text books where appropriate, which stu y Each syllabus contains between
read in order to widen their reading beyond
approved study texts. Relev e
published in student accoun
INTELLECTUAL LEVELS
The syllabus is designed to progressively
and deepen the knowledge, skills an l between modules and lev
values demonstrated by the student
through the qualification.
The specific capabilities within the detailed
s are assessed syllabuses and study guide of s
three intellectual or cognitiv
Level 1: Knowledge and comprehension
Level 2: Application and analysis
Level 3: Synthesis and evaluation
Very broadly, these intellectual levels three
three cognitive levels at which the Kn
module, the Skills module and the Professi vel Law (F4) paper to four 25 ma
are assessed.
Each subject area in the detailed study gu
included in this document is given a 1, 2
3 superscript, denoting intellectual level, at
The Professional level papers ar
the end of each relevant line. This gives a
indication of the intellectual depth at whi
ation
ea
ver,
sections. Section A is compulsor
some choice offered in Section B.
For all three hour examination p
introduced 15 minutes reading an
could be assessed within the examin
while level 1 broadly equates with the K
module, level 2 equates to the Skills mod
level 3 to
skills can contin
progresses throu
reflects that at each stage of study the
This additional time is allowed a
each three-hour examination to
read the questions and to begin
answers b
requirement to broaden, as well as deepen
capabilities. It is also possible that oc
some higher level capabilities may be asses t
lower levels.
LEARNIN
subject area headings depending
down.
GUIDE TO EXAM STRUCTUR
The structure of examinations varies within and
els
candidates to study across the b
yllabus.
The Knowledge module is assesse
two-hour paper based and com
examinations.
The Skills module examinations a
Financial Management (F9). Ind
odule papers will attractwithin all Skills m
3
Section
with all
this
nts a choice of two fro
ns
ns, ea
Section B w
offer a choice of two from three questions totallin
attracting
arks.
T
xaminat n
techniques,
s specified.
ssurance
d
ble
ctly
ld potentially be
ions..
issued o
lation passed on or before 30 September
ne 1st of the
ear after.
June 200 ,
mber 2009 (and March 2010 where
ulations issued
mbe
e above dates may be
the
hen
regulation or legislation has been formally approved.
The term effective relates to when regulation or
legislation must be applied to an entity transactions
and business practices.
The study guide offers more detailed guidance on
the depth and level at which the examinable
documents will be examined. The study guide
ore be read in conjunction with the
examinable documents list.
inable for the June
le for corresponding
tween the start of
d the beginning of
inations are also examinable for
the corresponding computer based examinations
between the start of the December examination
session and the beginning of June.
The Essentials module papers all have a A
examinable even if the effective date is in
future.
The term issued or passed relates to w
should theref
containing a major case study question
requirements totalling 50 marks relating to
case. Section B gives stude m
ch
ill
g
Computer based examinations
Documents listed as being exam
examinations are also examinab
computer based examinations be
the June examination session an
December. Documents which are examinable for
the December exam
three 25 mark questions.
Section A of each of the Options papers contai
50-70 compulsory marks from two questio
attracting between 25 and 40 marks.
30-50 marks, with each question
between 15 and 25 m
The pass mark for all ACCA Qualification
examination papers is 50%.
GUIDE TO EXAMINATION ASSESSMEN
ACCA reserves the right to examine anything
any econtained within the study guide at
session. This includes knowledge,
io
principles, theories, and concepts a
For the financial accounting, audit and a ,
law and tax papers except where indicate
otherwise, ACCA will publish examina
documents once a year to indicate exa
what regulations and legislation cou
assessed within identified examination sess
For paper based examinations regulation
legis th
r
annually, will be assessed from Ju
following year to May 31st of the y
Therefore, paper based examinations in
Dece
9
applicable) will be assessed on reg
and legislation passed on or before 30 Septe
r
2008.
Regulation issued or legislation passed in
accordance with th
4
Syllabus
MAIN CAPABILITIES
uccessful completion of this paper, candidates
tal
d
tifying
On s
should be able to:
ding of the
underlying principles and concepts relating to
financial accounting and
use of double-entry accounting techniques including
the preparation of basic financial statements
A. Explain the context and purpose of financial
ve characteristics of
d the fundamen
accounting
e use of double-entry an
D. Record transactions and events
(including iden
and correcting errors)
pare basic financial statements for
incorporated and unincorporated entities.
RELATIONAL DIAGRAM OF MAIN CAPABILITIES
AIM
To develop knowledge and understan
technical proficiency in the F. Pre
reporting
B. Define the qualitati
FA (F3)
FR (F7)
CR (P2)
financial information an
bases of
C. Demonstrate thAB (F1)
accounting systems
E. Prepare a trial balance
The context and purpose
of financial reporting
(A)
The qualitative characteristics
of financial information and
the fundamental bases of
accounting (B)
Recording
The use of double-entry and accounting systems (C)
Preparing a trial balance (E)
transactions
and events (D)
Preparing basic financial statements (F)
5
RATIONALE
counting,
s context and
teristics
syllabus th
ouble
ing, and
. The
e use of the trial balance a
ct errors, and then the
n
ncial reporting
of, financial
reporting
2.
lements of financial reports
ncial
es of
accounting
itative characteristics of financial
2. used in the preparation of
financial information
of double-entry and accounting
1. Double-entry book-keeping principles includ g
the maintenance of accounting records and
sources of information
2. Ledger accounts, books of prime entry, and
journals
3. Accounting systems and the impact of
information technology on financial reporting
D Recording transactions and events
1. Sales and purchases
. Cash
Tangible non-current assets
5. Depreciation
prepayments
ayables
nd contingencies
10. Capital structure and finance costs
E Preparing a trial balance
lance
ion of errors
reconciliations
s
accounts
financial statements
1. Statements of financial position
Income statements and statements of
sive income
3. Events after the reporting period
4. Accounting for partnerships
5. Statements of cash flows (excluding
partnerships)
6. Incomplete records
The syllabus for Paper F3, Financial Ac
introduces the candidate to the fundamentals of
financial accounting, explaining it
purpose with reference to qualitative charac
of useful financial information and to the
fundamental bases of accounting. The
concentrates in depth on the basics of the d
entry system and on recording, process
reporting business transactions and events
syllabus then covers th
en
4. -
nd
how to identify and corre
preparation of financial statements for incorporated
a d unincorporated entities.
DETAILED SYLLABUS
A The context and purpose of fina
1. The reasons for, and objectives
Users’ and stakeholders’ needs
3. The main e
4. The regulatory framework
B The qualitative characteristics of fina
information and the fundamental bas
1. The qual
reporting
Alternative bases
C The use
systems
in
2
3. Inventory
6. Intangible non-current assets and amortisation
7. Accruals and
8. Receivables and p
9. Provisions a
1. Trial ba
2. Correct
3. Control accounts and
4. Bank reconciliation
5. Suspense
F Preparing basic
2.
comprehen
6
er-based
ons will
ill include both
tional elements.
The examination will consist of 40 two mark
questions, and 10 one mark questions.
APPROACH TO EXAMINING THE SYLLABUS
The syllabus is assessed by a two hour pap
or computer-based examination. Questi
assess all parts of the syllabus and w
computational and non-computa
7
Study Guide
A PURPOSE OF
1. The reasons for and objectives of financial
) g,
ncial data.[1]
b) Identify and define types of business entity –
ty
) een a so
ility
d antages and disadvantages of
operating as a limited liability company, sole
) d scope
g.
) ts and
3. The main elements of financial reports
) of each of
b ilities, equity,
4.
) system
s of the International
Accounting Standards Committee Foundation
(IASCF), the International Accounting
Standards Board (IASB), the Standards
Advisory Council (SAC) and the International
Financial Reporting Interpretations Committee
(IFRIC).[1]
b) Understand the role of International Financial
Reporting Standards.[1]
HARACTERISTICS OF
N AND THE
ACCOUNTING
1. The qualitative characteristics of financial
understand and apply accounting
ts and qualitative characteristics:[1]
ir presentation
oing concern
ccruals
y
Relevance
Reliability
thful representation
stance over form
ty
xii)Completeness
)Understandability
een qualitative
ternative bases used in the preparation of
a) Identify and explain the main characteristics of
ses e.g. historical cost,
ealisable value,
nd disadvantages
ting.[1]
c) Understand the provision of International
Financial Reporting Standards governing
financial statements regarding changes in
accounting policies.[1]
d) Identify the appropriate accounting treatment if
a company changes a material accounting
policy.[1]
THE CONTEXT AND
FINANCIAL REPORTING
reporting
a Define financial reporting – recordin
analysing and summarising fina ii) G
iv)
sole trader, partnership, limited liabili
company.[1]
c Recognise the legal differences betw
trader, partnership and a limited liab
company.[1]
le viii)Fai
) Identify the adv
xiii)Comparability
xivtrader or partnership.
[1]
e Understand the nature, principles an
financial reportin [1]
of
xv) Business entity concept
2. Users’ and stakeholders’ needs
a Identify the users of financial statemen
state and differentiate between their
information needs.[1]
a Understand and identify the purpose
the main financial statements.[1]
) Define and identify assets, liab
revenue and expenses.[1]
The regulatory framework
a Understand the role of the regulatory
including the role
B THE QUALITATIVE C
FINANCIAL INFORMATIO
FUNDAMENTAL BASES OF
reporting
a) Define,
ncepco
i) Fa
iii) A
Consistenc
iality v) Mater
vi)
vii)
ix) Sub
x) Neutrali
xi) Prudence
b) Understand the balance betw
characteristics.[1]
2. Al
financial information
alternative valuation ba
replacement cost, net r
economic value.[1]
b) Understand the advantages a
of historical cost accoun
8
C LE-ENTRY AND
ACCOUNTING SYSTEMS
1 iples
including the maintenance of accounting
the main
m.[1]
b ifferen
luding:
sales order, purchase order, good
te, invoice,
remittance
advice, receipt.[1]
c) tand and apply the concept of double-
concept.[1]
d) g
)
ng
nisational
es and deadlines.[1]
nsactions
eceipts.[1]
ry and
nd their
b) Understand and illustrate the uses of journals
o ledger
c) ven narrative
d) Illustrate how to balance and close a ledger
account.[1]
3. Accounting systems and the impact of
information technology on financial reporting
a) Understand the basic function and form of
accounting records in a typical manual
system.[1]
tion and form of
accounting records in a typical computerised
[1]
c) Compare manual and computerised accounting
dvantages of
[1]
rated accounting
software packages.[1]
TIONS AND EVENTS
1. Sales and purchases
Record sale and purchase transactions in
day books.[1]
b) Understand and record sales and purchase
d) Calculate sales tax on transactions and record
the consequent accounting entries.[1]
ed and discounts
[1]
b) Understand the need for a record of petty cash
Describe the features and operation of a petty
cash imprest system.[1]
using imprest and non-
e) Understand the importance of, and identify
controls and security over the petty cash
system.[1]
3. Inventory
a) Recognise the need for adjustments for
inventory in preparing financial statements.[1]
THE USE OF DOUB
. Double-entry book-keeping princ
records and sources of information
a) Identify and explain the function of
data sources in an accounting syste
) Outline the contents and purpose of d
types of business documentation, inc
quotation,
t e) Understand the uses of integ
s
received note, goods despatched no
statement, credit note, debit note,
Unders
entry accounting and the duality
Understand and apply the accountin
equation.[1]
e Understand how the accounting system
contributes to providing useful accounti
information and complies with orga
polici
f) Identify the main types of business tra
e.g. sales, purchases, payments, r
2. Ledger accounts, books of prime ent
journals
a) Identify the main types of ledger accounts and
books of prime entry, and understa
nature and function.[1]
and the posting of journal entries int
accounts.[1]
Identify correct journals from gi .[1] d) Account for petty cash
imprest methods.[1]
b) Understand the basic func
system.
systems.[1]
d) Identify advantages and disa
computerised accounting systems.
D RECORDING TRANSAC
a)
ledger accounts and in
returns.[1]
c) Understand the general principles of the
operation of a sales tax.[1]
e) Account for discounts allow
received.[1]
2. Cash
a)
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