International Financial Accounting

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S T U D Y

PAPER F3
FINANCIAL ACCOUNTING (INTERNATIONAL)
In this edition, approved by ACCA
We discuss the best strategies for studying for ACCA exams We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you've studied in quick quizzes We examine your understanding in our exam question bank We reference all the important topics in our full index

T E X T

BPP's i-Learn and i-Pass products also support this paper.

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FOR EXAMS IN DECEMBER 2009 AND JUNE 2010
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First edition 2007 Third edition June 2009 ISBN 9780 7517 6364 5 (Previous ISBN 9870 7517 4723 2) 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 Great Britain 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, unless where otherwise stated. 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.

Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. © BPP Learning Media Ltd 2009

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Contents
Page

Introduction
How the BPP ACCA-approved Study Text can help you pass ....................................................................... v Studying F3 ................................................................................................................................................ vii The exam paper..........................................................................................................................................viii

Part A The context and purpose of financial reporting
1 2 Introduction to accounting .................................................................................................................. 3 The regulatory framework.................................................................................................................. 13

Part B The qualitative characteristics of financial information and the fundamental bases of accounting 3 Accounting conventions .................................................................................................................... 25

Part C The use of double entry and accounting systems
4 5 6 Sources, records and books of prime entry....................................................................................... 57 Ledger accounts and double entry..................................................................................................... 71 From trial balance to financial statements ......................................................................................... 99

Part D Recording transactions and events
7 8 9 10 11 12 13 Sales tax .......................................................................................................................................... 117 Inventory ......................................................................................................................................... 125 Tangible non-current assets ............................................................................................................ 149 Intangible non-current assets...
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