ACCA考試備考指南：F3考試科目介紹及學習技巧
發布時間：2014-02-26 共1頁
1 WHAT WAS DONE WELL?
Areas of the syllabus were answered we11 such as:
ØDouble entry bookkeeping
ØDocumentation of accounting transactions
ØPreparation of control accounts
ØNon-current assettransactions
ØRecording and valuation of inventory
ØAccounting concepts/qualitative characteristics
ØEvents after reporting date and basic provisions
2 WHAT WASN’T DONE WELL?
Areas that were consistently answered badLy included：
ØSuspense accounts and errors
ØPartnership accounts
ØStatements of cash fLows
ØIntangibLe assets
ØProvisions LLESSONS LEARNED
Students must study the breadth of syLLabus practice questions
Attempt fuLL questions in the fo11owing areas：
ØAccounts preparation
ØParenterships
ØStatements of cash flowers
Don’t forget theoretical aspects of syllabus
3 HOW TO IMPROVE?
Ø Focused question practice-combination of MCQ and full questions
Ø Ensure accounting standard in syllabus are reviewed-especia11y changes in accounting
Ø Po1icy ,intangib1e assets ,Non-current assets and provisions.
Ø Pay attention to trickier areas-errors ,suspense accounts ,discounts ,partnership and cash f1ow.
Ø More questions practicel
4 WHAT’S NEW?
Ø Current1y ,no new standards to be examined
Ø Recent changes have inc1uded IAS l and termino1ogy changes in INT paper
Ø Students must know the treatment of reva1uation gains in the：
²Statement of comprehensive income（INT）
²Statement of total recognized gains and 1osses（UK）
