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ACCA學習資料-FA/FFA技術文章
FA(F3)是ACCA考試中的一門應用知識課程，它主要是在原理和概念的基礎上，理解有關財務會計和熟練技能方面的知識，包括復式記賬會計技術的使用和制作基礎財務報表等。在學習FA時，我們可以參考ACCA考官給大家準備的考官文章，這將進一步幫我們掌握考試方向，理解考試重點。
Financial Accounting (FA)
This article considers the application of IFRS 15, Revenue from Contracts with Customers and the impact it will have on accounting for prompt payment discounts.
This article considers the statement of cash flows of which it assumes no prior knowledge and explains how to calculate cash flows and where those cash flows are presented in the statement of cash flows.
Preparing a group statement of financial position
Tom Clendon, a lecturer at FTMS in Singapore, provides a brief overview.
Preparing simple consolidated financial statements
This article focuses on some of the main principles of consolidated financial statements that an F3/FFA candidate must be able to understand and provides examples of how they may be tested in multiple-choice questions.
Trade receivables, irrecoverable debts and allowances for receivables.
Adjustments to financial statements
How to treat the main possible post trial balance adjustments.
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