EXAMINER’S APPROACH: F 3, F FA Financial Accounting.

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Presentation transcript:

EXAMINER’S APPROACH: F 3, F FA Financial Accounting

WHERE THE PAPER FITS?

Diploma in Accounting and Business (3 papers below + FiP) (ACCA Fundamentals Knowledge module – 3 exam papers only ) F1 Accountant in Business (FAB) F2 Management Accounting (FMA) F3 Financial Accounting (FFA) Advanced Diploma in Accounting and Business (6 papers + Professional ethics module) (ACCA Fundamentals Skills Module – 6 exam papers only)

LINKS TO OTHER PARTS OF THE QUALIFICATION?

P2P2 F7F7 PER

OVERALL CONCEPT?

Principles and concepts Technical proficiency

BROAD THEMES?

Double entry bookkeeping Context and purpose of financial reporting Preparing basic financial statements Recording transactions Basic consolidations and interpretation

F 3 CONTENT

Section B Section A Section C

Section H Section D Sections E and F Section G

EXAM STRUCTURE?

2 hours

50 two mark All compulsory

Guessing? On demand? Time allocation? Choice?

EXAM TIPS

Key strategy Key areas

Tip 2 - Breadth! Tip 1 - Background! Tip 3 - Practice!

EXAM PITFALLS

Pitfall 2 - Rushing! Pitfall 1 - Unprepared! Pitfall 3 - Unanswered questions!

Examiners’ reports Common problems

TO CONCLUDE

Apply! Read! Move on!