FFA Textbook Syllabus

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
All subject exam questions

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

E5. Suspense accounts

    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