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F3

Discounts
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.

Cash flow statements
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
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

F3/FFA MTQ advice
Libby Morris from BPP explains the changes to the computer-based exams taking effect in 2014, focusing on F3.
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Advice for students retaking exams
This video is about turning your exam fail into a pass at your next attempt. It suggests ways to reflect on where you went wrong, how to draw up an effective study plan, and practising exam questions.

Syllabus updates

Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17
This article explains the planned updates to the ACCA Qualification syllabuses taking place as part of the process of continuous syllabus refreshment and improvement.

Changes to the ACCA Qualification and Foundation level in 2015–16
This article explains the planned updates to the ACCA Qualification syllabuses taking place as part of the process of continuous syllabus refreshment and improvement.

Examiner's guidance: Changes to the structure of F3/FFA
A new exam format will be introduced for 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 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 exams
This article considers the benefits of computer-based exams (CBEs), highlights the points that you need to be aware of when completing ACCA's current CBEs, and looks at the different types of questions.

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.

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Last updated: 28 Nov 2016