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ACCA考试备考:F3考试科目介绍及学习技巧

http://zige.eol.cn  来源:  作者:来源:考试大  2009-12-21    

财会类 金融类 医药类 建造类

  1 WHAT WAS DONE WELL?

  Areas of the syllabus were answered we11 such as:

  Double entry bookkeeping

  Documentation of accounting transactions

  Preparation of control accounts

  Non-current assettransactions

  Recording and valuation of inventory

  Accounting concepts/qualitative characteristics

  Events after reporting date and basic provisions

  2 WHAT WASN’T DONE WELL?

  Areas that were consistently answered badLy included:

  Suspense accounts and errors

  Partnership accounts

  Statements of cash fLows

  IntangibLe assets

  Provisions LLESSONS LEARNED

  Students must study the breadth of syLLabus practice questions

  Attempt fuLL questions in the fo11owing areas:

  Accounts preparation

  Parenterships

  Statements of cash flowers

  Don’t forget theoretical aspects of syllabus

  3 HOW TO IMPROVE?

  Focused question practice-combination of MCQ and full questions

  Ensure accounting standard in syllabus are reviewed-especia11y changes in accounting

  Po1icy ,intangib1e assets ,Non-current assets and provisions.

  Pay attention to trickier areas-errors ,suspense accounts ,discounts ,partnership and cash f1ow.

  More questions practicel

  4 WHAT’S NEW?

  Current1y ,no new standards to be examined

  Recent changes have inc1uded IAS l and termino1ogy changes in INT paper

  Students must know the treatment of reva1uation gains in the:

  Statement of comprehensive income(INT)

  Statement of total recognized gains and 1osses(UK)

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