FA Textbook Syllabus
SearchSyllabus A
The Context And Purpose Of Financial Reporting
A1
The Scope and Purpose of, Financial Statements
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A2
Users’ and Stakeholders’ Needs
A3
The Main Elements of Financial Reports
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A4
The Regulatory Framework
A5
Duties and Responsibilities of Those Charged with Governance
Syllabus B
The Qualitative Characteristics Of Fin. Information
B1
The Qualitative Characteristics of Financial Information
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Syllabus C
The Use Of Double-entry And Accounting Systems
C1
Double-entry Book-keeping Principles
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C2
Ledger Accounts, Books of Prime Entry and Journals
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Syllabus D
Recording Transactions And Events
D1
Sales and Purchases
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D2
Cash
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D3
Inventory
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D4
Tangible non-current assets.
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D5
Depreciation
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D6
Intangible non-current assets and amortisation
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D7
Accruals and prepayments
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D8
Receivables and payables
D9
Provisions and contingencies.
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D10
Capital structure and finance costs
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Syllabus E
Preparing A Trial Balance
E1
Trial Balance
E2
Correction of Errors
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E3
Control Accounts and Reconciliations
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E4
Bank Reconciliations
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Syllabus F
Preparing Basic Financial Statements
F1
Statements of financial position
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F2
Statements of profit or loss and other comprehensive income
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F3
Disclosure notes
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F4
Events after the reporting period
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F5
Statements of cash flows (excluding partnerships)
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F6
Incomplete records
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Syllabus G
Preparing Simple Consolidated Financial Statements
G1
Subsidiaries
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G2
Associates.
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Syllabus H
Interpretation Of Financial Statements