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FA

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FA Classroom Syllabus

The Scope of Financial Statements
A1
5 mins
Users’ and Stakeholders’ Needs
A2
3 mins
The Main Elements of Financial Reports
A3
8 mins
The Regulatory Framework
A4
4 mins
Corporate Governance
A5
2 mins
Qualitative Characteristics
B1
24 mins
Double-Entry Book-Keeping Principles
C1
42 mins
The Main Data Sources in an Accounting System
C2
13 mins
Accounting for Sales Tax
D1
22 mins
Cash
D2
Inventories
D3
26 mins
Tangible NCA
D4
23 mins
Depreciation
D5
27 mins
Intangible non-current assets and amortisation
D6
11 mins
Accruals and prepayments
D7
35 mins
Receivables and payables
D8
22 mins
Provisions and contingencies
D9
12 mins
Capital Structure
D10
31 mins
Trial balance
E1
15 mins
Correction of errors & Suspense Accounts
E2/5
31 mins
Control accounts and reconciliations
E3
41 mins
Bank reconciliations
E4
23 mins
Financial Statements
F1-3
16 mins
Revenue
F2
15 mins
Events after the reporting period
F4
11 mins
Statements of cash flows
F5
25 mins
Incomplete records
F6
24 mins
Subsidiaries
G1
21 mins
Associates
G2
9 mins
Ratios
H1-3
22 mins
ACCA FA Specimen paper
18 mins

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