F3考试科目介绍及学习技巧
1 WHAT WAS DONE WELL?
Areas of the syllabus were answered we11 such as:
Double entry bookkeeping
Documentation of accounting transactions
Preparation of control accounts
Non-current assettransactions
Recording and valuation of inventory
Accounting concepts/qualitative characteristics
Events after reporting date and basic provisions
2 WHAT WASN’T DONE WELL?
Areas that were consistently answered badLy included：
Suspense accounts and errors
Partnership accounts
Statements of cash fLows
IntangibLe assets
Provisions LLESSONS LEARNED
Students must study the breadth of syLLabus practice questions
Attempt fuLL questions in the fo11owing areas：
Accounts preparation
Parenterships
Statements of cash flowers
Don’t forget theoretical aspects of syllabus
3 HOW TO IMPROVE?
Focused question practice-combination of MCQ and full questions
Ensure accounting standard in syllabus are reviewed-especia11y changes in accounting
Po1icy ,intangib1e assets ,Non-current assets and provisions.
Pay attention to trickier areas-errors ,suspense accounts ,discounts ,partnership and cash f1ow.
More questions practicel
4 WHAT’S NEW?
Current1y ,no new standards to be examined
Recent changes have inc1uded IAS l and termino1ogy changes in INT paper
Students must know the treatment of reva1uation gains in the：
Statement of comprehensive income(INT)
Statement of total recognized gains and 1osses(UK)
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