FAF3

Financial Accounting

Previously known as F3

What you will learn in FA

The aim of ACCA Financial Accounting FA (F3) is to develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.

The ACCA Financial Accounting (FA) Syllabus 2018 includes:
A) The context and purpose of financial reporting
B) The qualitative characteristics of financial information
C) The use of double-entry and accounting systems
D) Recording transactions and events
E) Preparing a trial balance
F) Preparing basic financial statements
G) Preparing simple consolidated financial statements
H) Interpretation of financial statements

Pass rate average: 60%

  1. 67%
    Dec '07
  2. 48%
    Jun '08
  3. 50%
    Dec '08
  4. 55%
    Jun '09
  5. 59%
    Dec '09
  6. 60%
    Jun '10
  7. 60%
    Dec '10
  8. 55%
    Jun '11
  9. 49%
    Dec '11
  10. 56%
    Jun '12
  11. 55%
    Dec '12
  12. 54%
    Jun '13
  13. 57%
    Dec '13
  14. 63%
    Jun '14
  15. 59%
    Dec '14
  16. 68%
    Dec '15
  17. 72%
    Jun '16
  18. 71%
    Dec '16
  19. 68%
    Jun '17
  20. 71%
    Dec '17
  21. 71%
    Jun '18

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