Giáo trình ACCA - F3 - 2010

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Contents 
 Page 
Introduction 
How the BPP ACCA-approved Study Text can help you pass....................................................................... v 
Studying F3................................................................................................................................................ vii 
The exam paper..........................................................................................................................................viii 
Part A The context and purpose of financial reporting 
1 Introduction to accounting.................................................................................................................. 3 
2 The regulatory framework.................................................................................................................. 13 
Part B The qualitative characteristics of financial information and the fundamental bases of accounting 
3 Accounting conventions.................................................................................................................... 25 
Part C The use of double entry and accounting systems 
4 Sources, records and books of prime entry....................................................................................... 57 
5 Ledger accounts and double entry..................................................................................................... 71 
6 From trial balance to financial statements......................................................................................... 99 
Part D Recording transactions and events 
7 Sales tax.......................................................................................................................................... 117 
8 Inventory......................................................................................................................................... 125 
9 Tangible non-current assets............................................................................................................ 149 
10 Intangible non-current assets.......................................................................................................... 183 
11 Accruals and prepayments............................................................................................................... 191 
12  Irrecoverable debts and allowances................................................................................................. 205 
13  Provisions and contingencies.......................................................................................................... 221 
Part E Preparing a trial balance 
14 Control accounts.............................................................................................................................. 231 
15 Bank reconciliations......................................................................................................................... 253 
16  Correction of errors......................................................................................................................... 265 
17  Preparation of financial statements for sole traders........................................................................ 279 
Part F Preparing basic financial statements 
18 Incomplete records.......................................................................................................................... 293 
19 Partnerships.................................................................................................................................... 323 
20  Introduction to company accounting............................................................................................... 339 
21  Preparation of financial statements for companies.......................................................................... 359 
22  Events after the reporting period..................................................................................................... 381 
23  Statements of cash flows................................................................................................................. 387 
Part G Miscellaneous topics 
24 Information technology.................................................................................................................... 405 
Exam question bank................................................................................. 419 
Exam answer bank................................................................................... 433 
Index........................................................................................................ 437 
Review form and free prize draw 
 Contents iii
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