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Paper F3

Preparing simple consolidated financial statements 
This article focuses on some of the main principles of consolidated financial statements that a Paper F3/FFA candidate must be able to understand and provides examples of how they may be tested in multiple-choice questions.

Trade receivables
Trade receivables, irrecoverable debts and allowances for receivables.

Adjustments to financial statements
How to treat the main possible post trial balance adjustments.

Study support videos

Paper F3/FFA MTQ advice
Libby Morris from BPP explains the changes to the computer-based exams taking effect in 2014, focusing on Paper F3.
Cannot access Youtube? Watch it here

Syllabus updates

Examiner's guidance: Changes to the structure of Paper F3/FFA
A new exam format will be introduced for Paper F3/FFA from 26 February 2014 for the computer-based exam and from June 2014 for the paper-based exam. Both versions of the exam will comprise two sections: Section A containing 35 objective questions for two marks each and Section B containing two multi-task questions for 15 marks each.

Exam changes from February 2014 to August 2015
The article summarises the rationale for the latest qualification developments to the Foundation level and Knowledge papers, indicating which syllabuses are affected and when, outlining specifically which areas are being amended.

Exam technique

How to answer multiple-choice questions
Answering MCQs successfully requires you to develop a range of skills and exam techniques. Taking the steps set out in this article will help you to maximise your marks.

Computer-based exam technique
This article highlights the benefits of ACCA’s computer-based exams (CBEs), outlines how we have improved the CBE experience to make it even more intuitive for you and also provides some guidance on how to approach a CBE.

How to prepare for Knowledge module exams
This article identifies some key steps in preparing Knowledge module exams and briefly discusses the wide range of resources available on the ACCA website, provided as guidance for students.

Last updated: 15 Dec 2014