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FA/FFA: Financial Accounting. (formerly F3)

FA/FFA: Financial Accounting. (formerly F3)

课程大纲 (Course Contents):


A The context and purpose of financial reporting

1. The scope and purpose of financial statements for external reporting

2. Users’ and stakeholders’ needs

3. The main elements of financial reports

4. The regulatory framework (legislation and regulation, reasons and limitations, relevance of accounting standards)

5. Duties and responsibilities of those charged with governance.


B The qualitative characteristics of financial information

1. The qualitative characteristics of financial information


C The use of double-entry and accounting systems

1. Double-entry book-keeping principles including the maintenance of accounting records and sources of accounting information

2. Ledger accounts, books of prime entry, and journals


D Recording transactions and events

1. Sales and purchases

2. Cash

3. Inventory

4. Tangible non-current assets

5. Depreciation

6. Intangible non-current assets and amortisation

7. Accruals and prepayments

8. Receivables and payables

9. Provisions and contingencies

10. Capital structure and finance costs


E Preparing a trial balance

1. Trial balance

2. Correction of errors

3. Control accounts and reconciliations

4. Bank reconciliations

5. Suspense accounts


F Preparing basic financial statements

1. Statements of financial position

2. Statements of profit or loss and other comprehensive income

3. Disclosure notes

4 Events after the reporting period

5. Statements of cash flows

6. Incomplete records


G Preparing simple consolidated financial statements

1. Subsidiaries

2. Associates


H Interpretation of financial statements

1. Importance and purpose of analysis of financial statements

2. Ratios

3. Analysis of financial statements

  • Entry Requirement:

    ACCA FA2 / LCCI Level 2 Bookkeeping & Accounting or Completed Principles of accounts at GCE ‘O’ Level or NITEC/ Higher NITEC or equivalent)

  • Course Duration:

    4 months


  • Language Media


  • Classes Schedule:

    FA/ FFA: Financial Accounting : Commencing on Sat, 16 Dec 23@5pm-6:30pm once per week, total 4 months

  • Special Promotion

    1) Guaranteed Pass*, Free retake within 2 years from date of registration. 

    *T & C apply.

    2) Free classes video recording

  • 0% Interest Instalment Plan

    For full payment: Additional 5% discount, use Promo Code: Full5

    For instalment: interest free instalment @$439 per month, the balance will be in final instalment.

    Please select 'Offline Payment' method when CHECKOUT.

    For further clarification, please CONTACT US at +65 9052 7888

$1,199.00 Regular Price
$1,017.00Sale Price
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