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ACCA
Paper F3 (INT)
Financial accounting
The Essential Text
British library cataloguinginpublication data
A catalogue record for this book is available from the British Library.
Published by:
Kaplan Publishing UK
Unit 2 The Business Centre
Molly Millars Lane
Wokingham
Berkshire
RG41 2QZ
ISBN 978 1 84710 537 0
© Kaplan Financial Limited, 2008
Printed and bound in Great Britain
Acknowledgements
We are grateful to the Association of Chartered Certified Accountants and the Chartered Institute of
Management Accountants for permission to reproduce past examination questions. The answers have
been prepared by Kaplan Publishing.
All rights reserved. No part of this publication may be reproduced,stored in a retrieval system, or
transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or
otherwise, without the prior written permission of Kaplan Publishing.
ii
KAPLAN PUBLISHING
Contents
Page
Chapter 1
Introduction to accounting
1
Chapter 2
Statement of financial position and income
statement
9
Chapter 3
Double entry bookkeeping
29
Chapter 4
Inventory
55
Chapter 5
Sales tax
75
Chapter 6
Accruals and prepayments
85
Chapter 7
Irrecoverable debts and allowances for
receivables
97
Chapter 8
Noncurrent assets
113
Chapter 9
From trial balance to financial statements
143
Chapter 10
Books of prime entry and control accounts 155
Chapter 11
Control account reconciliations
175
Chapter 12
Bank reconciliations
185
Chapter 13
Correction of errors and suspense accounts 197
Chapter 14
Applications of information technology
211
Chapter 15
Incomplete records
219
Chapter 16
Partnerships
239
Chapter 17
Company accounts
259
Chapter 18
Accounting standards
285
Chapter 19
Statement of cash flows
303
Chapter 20
The regulatory and conceptual framework
329
KAPLAN PUBLISHING
iii
iv
KAPLAN PUBLISHING
chapter
Introduction
Paper Introduction
v
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