ACCA FIA_Financial Accounting (FA)_Revision Slides_2019.pptx

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 00 M O NT H 00 00

3. BPP LEARNING MEDIA The purpose of financial reporting

4. BPP LEARNING MEDIA Types of business entity

5. BPP LEARNING MEDIA Users

6. BPP LEARNING MEDIA Governance

7. BPP LEARNING MEDIA The main financial statements

8. Chapter 2 The regulatory framework — The regulatory system — IASB — International Financial Reporting Standards (IFRSs)

9. BPP LEARNING MEDIA The regulatory system

10. BPP LEARNING MEDIA IASB

11. BPP LEARNING MEDIA IASB (2)

12. BPP LEARNING MEDIA IFRS

13. Chapter 3 The qualitative characteristics of financial information — The IASB's Conceptual Framework

14. BPP LEARNING MEDIA The IASB's Conceptual Framework

15. BPP LEARNING MEDIA The IASB's Conceptual Framework (cont'd)

16. BPP LEARNING MEDIA The IASB's Conceptual Framework (2)

17. BPP LEARNING MEDIA The IASB's Conceptual Framework (2) (cont'd)

18. BPP LEARNING MEDIA The IASB's Conceptual Framework (3)

19. Chapter 4 Sources, records and books of prime entry — The role of source documents — Sales and purchase day books — Cash books

20. BPP LEARNING MEDIA The role of source documents

21. BPP LEARNING MEDIA Sales and purchase day books

22. BPP LEARNING MEDIA Cash books

23. BPP LEARNING MEDIA Cash books (cont'd)

24. BPP LEARNING MEDIA Cash books (2)

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

26. BPP LEARNING MEDIA The nominal ledger

27. BPP LEARNING MEDIA The accounting equation

28. BPP LEARNING MEDIA Double entry bookkeeping

29. BPP LEARNING MEDIA The journal

30. BPP LEARNING MEDIA Day book analysis

31. BPP LEARNING MEDIA The receivables and payables ledgers

32. BPP LEARNING MEDIA The receivables and payables ledgers (2)

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

34. BPP LEARNING MEDIA The trial balance

35. BPP LEARNING MEDIA The trial balance (cont'd)

36. BPP LEARNING MEDIA The statement of profit or loss

37. BPP LEARNING MEDIA The statement of profit or loss (cont'd)

38. BPP LEARNING MEDIA Statement of financial position

39. BPP LEARNING MEDIA Statement of financial position (cont'd)

40. BPP LEARNING MEDIA Preparing financial statements

41. Chapter 7 Inventory — Cost of goods sold — Accounting for opening and closing inventories — Counting inventories — Valuing inventories — IAS 2

42. BPP LEARNING MEDIA Cost of goods sold

43. BPP LEARNING MEDIA Accounting for opening and closing inventories

44. BPP LEARNING MEDIA Counting inventories

45. BPP LEARNING MEDIA Valuing inventories

46. BPP LEARNING MEDIA IAS 2

47. Chapter 8 Tangible non-current assets — Capital and revenue expenditure — IAS 16 — Depreciation — Non-current asset disposals — Revaluations — Disclosure — The asset register

48. BPP LEARNING MEDIA Capital and revenue expenditure

50. BPP LEARNING MEDIA Depreciation

51. BPP LEARNING MEDIA Non-current asset disposals

52. BPP LEARNING MEDIA Revaluations

53. BPP LEARNING MEDIA Disclosure

54. BPP LEARNING MEDIA The asset register

55. Chapter 9 Intangible non-current assets — Intangible non-current assets — Research and development costs

56. BPP LEARNING MEDIA Intangible non-current assets

57. BPP LEARNING MEDIA Intangible non-current assets (cont'd)

58. BPP LEARNING MEDIA Research and development costs

59. Chapter 10 Accruals and prepayments — Accruals and prepayments

60. BPP LEARNING MEDIA Accruals and prepayments

61. BPP LEARNING MEDIA Accruals and prepayments (cont'd)

62. Chapter 11 Provisions and contingencies — IAS 37

64. BPP LEARNING MEDIA IAS 37 (cont'd)

65. BPP LEARNING MEDIA IAS 37 (2)

66. Chapter 12 Irrecoverable debts and allowances — Irrecoverable debts and receivables allowances — Accounting for irrecoverable debts and receivables allowances

67. BPP LEARNING MEDIA Irrecoverable debts and receivables allowances

68. BPP LEARNING MEDIA Accounting for irrecoverable debts and receivables allowances

69. Chapter 13 Sales tax — Nature and collection of sales tax — Accounting for sales tax

70. BPP LEARNING MEDIA Nature and collection of sales tax

71. BPP LEARNING MEDIA Accounting for sales tax

72. BPP LEARNING MEDIA Accounting for sales tax (2)

73. Chapter 14 Control accounts — What are control accounts? — Discounts — The operation of control accounts — The purpose of control accounts

74. BPP LEARNING MEDIA What are control accounts?

75. BPP LEARNING MEDIA Discounts

76. BPP LEARNING MEDIA The operation of control accounts

77. BPP LEARNING MEDIA The purpose of control accounts

78. BPP LEARNING MEDIA The purpose of control accounts (2)

79. Chapter 15 Bank reconciliations — Bank statement and cash book — Bank reconciliation

80. BPP LEARNING MEDIA Bank statement and cash book

81. BPP LEARNING MEDIA Bank reconciliation

82. Chapter 16 Correction of errors — Types of error in accounting — The correction of errors

83. BPP LEARNING MEDIA Types of error in accounting

84. BPP LEARNING MEDIA The correction of errors

85. BPP LEARNING MEDIA The correction of errors (2)

86. BPP LEARNING MEDIA The correction of errors (2) (cont'd)

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

88. BPP LEARNING MEDIA Incomplete records questions

89. BPP LEARNING MEDIA Accounting and business equations

90. BPP LEARNING MEDIA Credit sales, purchases and cost of sales

91. BPP LEARNING MEDIA Credit sales, purchases and cost of sales (cont'd)

92. BPP LEARNING MEDIA Stolen or destroyed goods

93. BPP LEARNING MEDIA Cash book

94. BPP LEARNING MEDIA Accruals, prepayments and drawings

95. Chapter 18 Preparation of financial statements for sole traders — Preparation of final accounts

96. BPP LEARNING MEDIA Preparation of final accounts

97. Chapter 19 Introduction to company accounting — Limited liability companies — Shares — Reserves — Bonus and rights issues

98. BPP LEARNING MEDIA Limited liability companies

99. BPP LEARNING MEDIA Shares

100. BPP LEARNING MEDIA Shares (2)

101. BPP LEARNING MEDIA Reserves

102. BPP LEARNING MEDIA Bonus and rights issues

103. Chapter 20 Preparation of financial statements for companies — IAS 1 — IFRS 15

106. BPP LEARNING MEDIA IAS 1 (2)

107. BPP LEARNING MEDIA IFRS 15

108. Chapter 21 Events after the reporting period — IAS 10

111. Chapter 22 Statements of cash flows — IAS 7 Statement of cash flows

112. BPP LEARNING MEDIA IAS 7 Statement of cash flows

113. BPP LEARNING MEDIA IAS 7 Statement of cash flows (cont'd)

114. BPP LEARNING MEDIA IAS 7 Statement of cash flows (2)

115. BPP LEARNING MEDIA IAS 7 Statement of cash flows (2) (cont'd)

116. Chapter 23 Introduction to consolidated financial statements — Overview — Definitions — Associates

117. BPP LEARNING MEDIA Overview

118. BPP LEARNING MEDIA Definitions

119. BPP LEARNING MEDIA Associates

120. Chapter 24 The consolidated statement of financial position — Cancellation and part-cancellation — Goodwill — Non-controlling interests — Intra-group trading

121. BPP LEARNING MEDIA Cancellation and part-cancellation

122. BPP LEARNING MEDIA Goodwill

123. BPP LEARNING MEDIA Non-controlling interest

124. BPP LEARNING MEDIA Intra-group trading

125. Chapter 25 The consolidated statement of profit or loss — Consolidated statement of profit or loss

126. BPP LEARNING MEDIA Consolidated statement of profit or loss

127. BPP LEARNING MEDIA Consolidated statement of profit or loss (cont'd)

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

129. BPP LEARNING MEDIA Information required by users

130. BPP LEARNING MEDIA Profitability and efficiency

131. BPP LEARNING MEDIA Liquidity

132. BPP LEARNING MEDIA Gearing

133. BPP LEARNING MEDIA Limitations of ratio analysis

134. Copyright notice 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 BPP Learning Media Ltd. The contents of these slides are intended as a guide and not professional advice. Although every effort has been made to ensure that the contents of this book are correct at the time of going to press, BPP Learning Media makes no warranty that the information in this book is accurate or complete and accept no liability for any loss or damage suffered by any person acting or refraining from acting as a result of the material in this book. The publishers are grateful to the IASB for permission to reproduce extracts from the International Financial Reporting Standards including all International Accounting Standards, SIC and IFRIC Interpretations (the Standards). The Standards together with their accompanying documents are issued by: The International Accounting Standards Board (IASB) 30 Cannon Street, London, EC4M 6XH, United Kingdom. Email: info@ifrs.org Web: www.ifrs.org Disclaimer: The IASB, the International Financial Reporting Standards (IFRS) Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise to the maximum extent permitted by law. Copyright © IFRS Foundation All rights reserved. Reproduction and use rights are strictly limited. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IFRS Foundation. Contact the IFRS Foundation for further details. The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”, “IASB”, “IFRS for SMEs”, “IASs”, “IFRS”, “IFRSs”, “International Accounting Standards” and “International Financial Reporting Standards”, “IFRIC” “SIC” and “IFRS Taxonomy” are Trade Marks of the IFRS Foundation. Further details of the Trade Marks including details of countries where the Trade Marks are registered or applied for are available from the Licensor on request.

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