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FIA FFA
FINANCIAL ACCOUNTING
ACCA PAPER F3
FINANCIAL ACCOUNTING
PRACTICE & REVISION KIT
FOR EXAMS FROM FEBRUARY 2014
FFA
PAPER F3
P R A C T I C E
&
FINANCIAL ACCOUNTING R E
Welcome to BPP Learning Media`s Practice and Revision Kit for FFA. In this, the only FFA/F3 Practice and Revision Kit to be reviewed by the examiner:
We include Do you know? Checklists to test your knowledge and understanding of topics
V I S
We provide you with two mock exams including the Specimen exam
We provide the ACCA examiner’s answers as well as our own to the Specimen exam as an additional revision aid
I O
BPP`s i-Pass product also supports this paper and is a vital tool if you are taking the computer based exam.
Note
FIA FFA and ACCA Paper F3 are examined under the same syllabus and study guide.
N
K I T
FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015
FFA/F3 FINANCIAL ACCOUNTING
First edition May 2011
Third edition November 2013
ISBN 9781 4453 7034 7
Previous ISBN 9781 4453 9977 5 e-ISBN 9781 4453 7069 9
British Library Cataloguing-in-Publication Data A catalogue record for this book
is available from the British Library
Published by
BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA
www.bpp.com/learningmedia
Printed in the United Kingdom by Polestar Wheatons
Hennock Road
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EX2 8RP
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All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd.
We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, except where otherwise stated.
©
BPP Learning Media Ltd 2013
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CONTENTS
Contents
Page
Finding questions
Question index ..............................................................................................................................v
Helping you with your revision...................................................................................................... viii Using your BPP Practice and Revision Kit........................................................................................ix Passing the FFA/F3 exam...............................................................................................................x Approach to examining the syllabus.................................................................................................x The Computer Based Examination..................................................................................................xi Tackling Multiple Choice Questions................................................................................................ xii Using your BPP products............................................................................................................. xiii
Questions and answers
Questions .................................................................................................................................... 3 Answers .................................................................................................................................. 175
Exam practice
Mock exam 1 (Specimen exam)
Questions......................................................................................................................... 243 Answers........................................................................................................................... 257 ACCA examiner’s answers.................................................................................................. 265
Mock exam 2
Questions......................................................................................................................... 271 Answers........................................................................................................................... 287
Review form
iii
FFA/F3 FINANCIAL ACCOUNTING
iv
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