1. Foundations in Accountancy / ACCA
Financial Accounting (FFA/FA)
For exams from 1 September 2019 to 31 August 2020
2. Chapter 1
Introduction to
accounting
— The purpose of financial reporting
— Types of business entity
— Users
— Governance
— The main financial statements
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25. Chapter 5
Ledger accounts and
double entry
— The nominal ledger
— The accounting equation
— Double entry bookkeeping
— The journal
— Day book analysis
— The receivables and payables ledgers
33. Chapter 6
From trial balance to
financial statements
— The trial balance
— The statement of profit or loss
— Statement of financial position
— Preparing financial statements
87. Chapter 17
Incomplete records
— Incomplete records questions
— Accounting and business equations
— Credit sales, purchases and cost of sales
— Stolen or destroyed goods
— Cash book
— Accruals, prepayments and drawings
128. FINANCIAL ACCOUNTING
EXAMS FROM 1 SEPTEMBER 2015 TO 31 AUGUST 2017
Chapter 26
Interpretation of
financial statements
— Information required by users
— Profitability and efficiency
— Liquidity
— Gearing
— Limitations of ratio analysis