ACCA 考官报告指出许多考生不为考试做好充分的准备，显然这是极度不该的。在很多 情况下，考生为了试图弥补准备上不足，在考试中将精力集中在少数题目上，希望通过 提高这些题目的成功率来通过考试，这些方法是非常危险的，考官强烈劝阻。 以下是 F3 的大纲,请在考试前全面回顾这些部分,确保已经复习了所有知识点。
A The context and purpose of fin
ancial reporting 1 The scope and purpose of financial statements for external reporting (a) Define financial reporting – recording, analysing and summarising financial data. (b) Identify and define types of business entity – sole trader, partnership, limited liability company. (c) Recognise the legal differences between a sole trader, partnership and a limited liability company. (d) Identify the advantages and disadvantages of operating as a limited liability company, sole trader or partnership. (e) Understand the nature, principles and scope of financial reporting. 2 Users’ and stakeholders’ needs (a) Identify the users of financial statements and state and differentiate between their information needs. 3 The main elements of financial reports (a) Understand and identify the purpose of each of the main financial statements. (b) Define and identify assets, liabilities, equity, revenue and expenses. 4 The regulatory framework (a) Understand the role of the regulatory system including the roles of the IFRS Foundation (IFRSF), the International Accounting Standards Board (IASB), the IFRS Advisory Council (IFRS AC) and the IFRS Interpretations Committee (IFRS IC). (b) Understand the role of the International Financial Reporting Standards. 5 Duties and responsibilities of those charged with governance (a) Explain what is meant by governance specifically in the context of the preparation of financial statements. (b) Describe the duties and responsibilities of directors and other parties covering the preparation of the financial statements. B The qualitative characteristics of financial information 1 The qualitative characteristics of financial information (a) Define, understand and apply accounting concepts and qualitative characteristics: (i) Fair presentation (ii) Going concern (iii) Accruals (iv) Consistency (v) Materiality (vi) Relevance (vii) Reliability (viii) Faithful representation (ix) Substance over form (x) Neutrality
(xi) Prudence (xii) Completeness (xiii) Comparability (xiv) Understandability (xv) Business entity concept (b) Understand the balance between qualitative characteristics. C The use of double entry and accounting systems 1 Double entry bookkeeping principles including the maintenance of accounting records (a) Identify and explain the function of the main data sources in an accounting system (b) Outline the contents and purpose of different types of business documentation, including: quotation, sales order, purchase order, goods received note, goods despatched note, invoice, statement, credit note, debit note, remittance advice, receipt. (c) Understand and apply the concept of double entry accounting and the duality concept. (d) Understand and apply the accounting equation. (e) Understand how the accounting system contributes to providing useful accounting information and complies with organisational policies and deadlines. (f) Identify the main types of business transactions, eg sales, purchases, payments, receipts. 2 Ledger accounts, books of prime entry and journals (a) Identify the main types of ledger accounts and books of prime entry, and understand their nature and function. (b) Understand and illustrate the uses of journals and the posting of journal entries into ledger accounts. (c) Identify correct journals from given narrative. (d) Illustrate how to balance and close a ledger account. D Recording transactions and events 1 Sales and purchases (a) Record sale and purchase transactions in ledger accounts. (b) Understand and record sales and purchase returns. (c) Understand the general principles of the operation of a sales tax. (d) Calculate sales tax on transactions and record the consequent accounting entries. (e) Account for discounts allowed and discounts received. 2 Cash (a) Record cash transactions in ledger accounts. (b) Understand the need for a record of petty cash transactions. 3 Inventory (a) Recognise the need for adjustments for inventory in preparing financial statements. (b) Record opening and closing inventory. (c) Identify the alternative methods of valuing inventory. (d) Understand and apply the IASB requirements for valuing inventories. (e) Recognise which costs should be included in valuing inventories. (f) Understand the use of continuous and period end inventory records. (g) Calculate the value of closing inventory using FIFO (first in, first out) and AVCO (average cost).
(h) Understand the impact of accounting concepts on the valuation of inventory. (i) Identify the impact of inventory valuation methods on profit and on assets. 4 Tangible non-current assets (a) Define non-current assets. (b) Recognise the difference between current and non-current assets. (c) Explain the difference between capital and revenue items. (d) Classify expenditure as capital or revenue expenditure. (e) Prepare ledger entries to record the acquisition and disposal of non-current assets. (f) Calculate and record profits or losses on disposal of noncurrent assets in the income statement including part exchange transactions. (g) Record the revaluation of a non-current asset in ledger accounts, the statement of comprehensive income and in the statement of financial position. (h) Calculate the profit or loss on disposal of a revalued asset. (i) Illustrate how non-current asset balances and movements are disclosed in financial statements. (j) Explain the purpose and function of an asset register. 5 Depreciation (a) Understand and explain the purpose of depreciation. (b) Calculate the charge for depreciation using straight line and reducing balance methods. (c) Identify the circumstances where different methods of depreciation would be appropriate. (d) Illustrate how depreciation expense and accumulated depreciation are recorded in ledger accounts. (e) Calculate depreciation on a revalued non-current asset including the transfer of excess depreciation between the revaluation reserve and retained earnings. (f) Calculate the adjustments to depreciation necessary if changes are made in the estimated useful life and/or residual value of a non-current asset. (g) Record depreciation in the income statement and statement of financial position. 6 Intangible non-current assets and amortisation (a) Recognise the difference between tangible and intangible noncurrent assets. (b) Identify types of intangible assets. (c) Identify the definition and treatment of 'research costs' and 'development costs' in accordance with IFRSs. (d) Calculate amounts to be capitalised as development expenditure or to be expensed from given information. (e) Explain the purpose of amortisation. (f) Calculate and account for the charge for amortisation. 7 Accruals and prepayments (a) Understand how the matching concept applies to accruals and prepayments. (b) Identify and calculate the adjustments needed for accruals and prepayments in preparing financial statements. (c) Illustrate the process of adjusting for accruals and prepayments in preparing financial statements. (d) Prepare the journal entries and ledger entries for the creation of an accrual or prepayment. (e) Understand and identify the impact on profit and net assets of accruals and prepayments. 8 Receivables and payables
(a) Explain and identify examples of receivables and payables. (b) Identify the benefits and costs of offering credit facilities to customers. (c) Understand the purpose of an aged receivables analysis. (d) Understand the purpose of credit limits. (e) Prepare the bookkeeping entries to write off an irrecoverable debt. (f) Record an irrecoverable debt recovered. (g) Identify the impact of irrecoverable debts on the income statement and statement of financial position. (h) Prepare the bookkeeping entries to create and adjust an allowance for receivables. (i) Illustrate how to include movements in the allowance for receivables in the income statement and how the closing balance of the allowance should appear in the statement of financial position. (j) Account for contras between trade receivables and payables. (k) Prepare, reconcile and understand the purpose of supplier statements. (l) Classify items as current or non-current liabilities in the statement of financial position. 9 Provisions and contingencies (a) Understand the definition of 'provision', 'contingent liability' and 'contingent asset'. (b) Distinguish between and classify items as provisions, contingent liabilities or contingent assets. (c) Identify and illustrate the different methods of accounting for provisions, contingent liabilities and contingent assets. (d) Calculate provisions and changes in provisions. (e) Account for the movement in provisions. (f) Report provisions in the final accounts. 10 Capital structure and finance costs (a) Understand the capital structure of a limited liability company including: (i) Ordinary shares (ii) Preference shares (redeemable and irredeemable) (iii) Loan notes. (b) Record movements in the share capital and share premium accounts. (c) Identify and record the other reserves which may appear in the company statement of financial position. (d) Define a bonus (capitalisation) issue and its advantages and disadvantages. (e) Define a rights issue and its advantages and disadvantages. (f) Record and show the effects of a bonus (capitalisation) issue in the statement of financial position. (g) Record and show the effects of a rights issue in the statement of financial position. (h) Record dividends in ledger accounts and the financial statements. (i) Calculate and record finance costs in ledger accounts and the financial statements. (j) Identify the components of the statement of changes in equity. E Preparing a trial balance 1 Trial balance (a) Identify the purpose of a trial balance. K (b) Extract ledger balances into a trial balance. S (c) Prepare extracts of an opening trial balance. S
(d) Identify and understand the limitations of a trial balance. 2 Correction of errors (a) Identify the types of error which may occur in bookkeeping systems. (b) Identify errors which would be highlighted by the extraction of a trial balance. (c) Prepare journal entries to correct errors. (d) Calculate and understand the impact of errors on the income statement, statement of comprehensive income and statement of financial position. 3 Control accounts and reconciliations (a) Understand the purpose of control accounts for accounts receivable and accounts payable. (b) Understand how control accounts relate to the double entry system. (c) Prepare ledger control accounts from given information (d) Perform control account reconciliations for accounts receivable and accounts payable. (e) Identify errors which would be highlighted by performing a control account reconciliation. (f) Identify and correct errors in control accounts and ledger accounts. 4 Bank reconciliations (a) Understand the purpose of bank reconciliations. (b) Identify the main reasons for differences between the cash book and the bank statement. (c) Correct cash book errors and/or omissions. (d) Prepare bank reconciliation statements. (e) Derive bank statements and cash bank balances from given information. (f) Identify the bank balance to be reported in the final accounts. 5 Suspense accounts (a) Understand the purpose of a suspense account. (b) Identify errors leading to the creation of a suspense account. (c) Record entries in a suspense account. (d) Make journal entries to clear a suspense account. F Preparing basic financial statements 1 Statements of financial position (a) Recognise how the accounting equation and business entity convention underlie the statement of financial position. (b) Understand the nature of reserves. (c) Identify and report reserves in a company statement of financial position. (d) Prepare a statement of financial position or extracts as applicable from given information. (e) Understand why the heading retained earnings appears in a company statement of financial position. 2 Income statements and statements of comprehensive income (a) Prepare an income statement and statement of comprehensive income or extracts as applicable from given information. (b) Understand how accounting concepts apply to revenue and expenses. (c) Calculate revenue, cost of sales, gross profit, profit for the year and total comprehensive income from given information (d) Disclose items of income and expenditure in the income statement. (e) Record income tax in the income statement of a company including the under and overprovision
of tax in the prior year. (f) Understand the interrelationship between the statement of financial position, income statement and statement of comprehensive income. (g) Identify items requiring separate disclosure on the face of the income statement. 3 Disclosure notes (a) Explain the purpose of disclosure notes. (b) Draft the following disclosure notes: (i) Non-current assets including tangible and intangible assets (ii) Provisions. (iii) Events after the reporting period (iv) Inventory 4 Events after the reporting period (a) Define an event after the reporting period in accordance with IFRSs. (b) Classify events as adjusting or non-adjusting. (c) Distinguish between how adjusting and non-adjusting events are reported in the financial statements. 5 Statements of cash flows (excluding partnerships) (a) Differentiate between profit and cash flow. (b) Understand the need for management to control cash flow. (c) Recognise the benefits and drawbacks to users of the financial statements of a statement of cash flows. (d) Classify the effect of transactions on cash flows. (e) Calculate the figures needed for the statement of cash flows including: (i) Cash flows from operating activities (ii) Cash flows from investing activities (iii) Cash flows from financing activities. (f) Calculate the cash flow from operating activities using the indirect and direct methods. (g) Prepare statements of cash flows and extracts from statements of cash flows from given information. (h) Identify the treatment of given transactions in a company's statement of cash flows. 6 Incomplete records (a) Understand and apply techniques used in incomplete record situations (i) Use of accounting equation (ii) Use of ledger accounts to calculate missing figures (iii) Use of cash and/or bank summaries (iv) Use of profit percentages to calculate missing figures. G Preparing simple consolidated financial statements 1 Subsidiaries (a) Define and describe the following terms in the context of group accounting: (i) Parent (ii) Subsidiary (iii) Control (iv) Consolidated or group financial statements
(v) Non-controlling interest (vi) Trade/simple investment. (b) Identify subsidiaries within a group structure. (c) Describe the components of and prepare a consolidated statement of financial position or extracts thereof including: (i) Fair value adjustments at acquisition on land and buildings (excluding depreciation adjustments) (ii) Fair value of consideration transferred from cash and shares (excluding deferred and contingent consideration) (iii) Elimination of inter-company trading balances (excluding cash and goods in transit) (iv) Removal of unrealised profit arising on inter-company trading (v) Acquisition of subsidiaries part way through the financial year. (d) Calculate goodwill (excluding impairment of goodwill) using the full goodwill method only as follows: Fair value of consideration Fair value of non-controlling interest Less fair value of net assets at acquisition Goodwill at acquisition extracts thereof including: (i) Elimination of inter-company trading balances (excluding cash and goods in transit) (ii) Removal of unrealised profit arising on inter-company trading (iii) Acquisition of subsidiaries part way through the financial year 2 Associates (a) Define and identify an associate and significant influence and identify the situations where significant influence or participating interest exists. (b) Describe the key features of a parent-associate relationship and be able to identify an associate within a group structure. (c) Describe the principle of equity accounting. H Interpretation of financial statements 1 Importance and purpose of analysis of financial statements (a) Describe how the interpretation and analysis of financial statements is used in a business environment. (b) Explain the purpose of interpretation of ratios. 2 Ratios (a) Calculate key accounting ratios (i) Profitability (ii) Liquidity (iii) Efficiency (iv) Position (b) Explain the interrelationships between ratios. 3 Analysis of financial statements (a) Calculate and interpret the relationship between the elements of the financial statements with regard to profitability, liquidity, efficient use of resources and financial position. X X X (X)
(e) Describe the components of and prepare a consolidated statement of comprehensive income or
(b) Draw valid conclusions from the information contained within the financial statements and present these to the appropriate user of the financial statements.