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ACCA Homepage < Students < CAT Qualification < Exams < Paper 3 Maintaining Financial Records
  • ACCA Qualification
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  • Paper 1 Recording Financial Transactions
  • Paper 2 Information and Management Control
  • Paper 3 Maintaining Financial Records
  • Syllabus and study guide
  • Examinable documents
  • Past exam papers
  • Examiners' reports
  • Technical articles
  • Paper 4 Accounting for Costs
  • Paper 5 Managing People and Systems
  • Paper 6 Drafting Financial Statements
  • Paper 7 Planning - Control and Performance Management
  • Paper 8 Implementing Audit Procedures
  • Paper 9 Preparing Taxation Computations
  • Paper 10 Managing Finances
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Technical articles

  • CAT in transition
  • 07 Jan 2009
  • Computer-based exams put to the test
  • 19 Aug 2008
  • student accountant takes a look at computer-based exams, highlighting points that you need to be aware of, and looks at the different types of questions
  • Bank reconciliations
  • 18 Aug 2008
  • Examiner for CAT Paper 3 Ronnie Patton outlines the key issues to consider when attempting questions on bank reconciliations
  • Be prepared - multiple-choice questions
  • 07 Jul 2008
  • Examiner for CAT Paper 3 Ronnie Patton provides practical guidance on how to maximise marks in multiple-choice questions - relevant to CAT Papers 1 to 4 and ACCA Qualification Papers F1 to F3
  • Accounting for non-current/fixed assets
  • 10 Apr 2008
  • Examiner for CAT Paper 3, Ronnie Patton, provides an overview of the key study sessions relating to non-current/fixed assets
  • Property, plant and equipment, and tangible fixed assets
  • 30 May 2007
  • Accounting for partnerships
  • 18 Dec 2006
  • Shawn Persaud looks at the ways in which partnerships are formed, structured and accounted for
  • Five steps to multiple-choice success
  • 28 Apr 2006
  • Assessor for CAT Paper 3 Steve Widberg provides a five-step approach to preparing for multiple-choice questions that will help ensure you aren't left guessing
  • Dealing with debtors
  • 14 Oct 2005
  • Examiner for Paper 3.6 Graham Holt sets out the accounting treatment for the impairment of trade receivables/debtors
  • Incomplete records
  • 26 Aug 2004
  • Neil Stein, examiner for Paper 1.1, explains how to calculate missing figures
  • Suspense accounts and error correction
  • 25 Jul 2003
  • In the second of a two-part series, Neil Stein, Examiner for Paper 1.1, provides an overview of the use of suspense accounts when correcting errors
  • Working in partnership
  • 16 Jan 2000
  • Ronnie Patton compares sole trader accounts and partnership accounts
  • Partnership accounts
  • 16 Jan 2000
  • Neil Stein looks at the preparation of partnership financial statements

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