FAF3
Chapter 1

Syllabus A. The Context And Purpose Of Financial Reporting

A2. Users’ and Stakeholders’ Needs

  1. A2a. The users of financial statements
Chapter 2

Syllabus B. The Qualitative Characteristics Of Fin. Information

B1. The Qualitative Characteristics of Financial Information

  1. B1a. Qualitative characteristics
  2. B1b. Accounting concepts
All subject exam questions
Chapter 3

Syllabus C. The Use Of Double-entry And Accounting Systems

C1. Double-entry Book-keeping Principles

  1. C1a. Business transactions
  2. C1bf. Contents and purpose of business documentation
  3. C1c. Double entry accounting
  4. C1d. Accounting equation
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C2. Ledger Accounts, Books of Prime Entry and Journals

  1. C2a. Uses of journals
  2. C2b. Ledger accounts and books of prime entry
  3. C2d. Balance and close a ledger
All subject exam questions
Chapter 4

Syllabus D. Recording Transactions And Events

Chapter 5

Syllabus E. Preparing A Trial Balance

Chapter 6

Syllabus F. Preparing Basic Financial Statements

Chapter 7

Syllabus G. Preparing Simple Consolidated Financial Statements

Chapter 8

Syllabus H. Interpretation Of Financial Statements

H1. Importance and Purpose of Analysis of Financial Statements

  1. H1a. Interpretation of ratios
All subject exam questions