12/08/2022 Education - Training
The syllabus for Financial Accounting (FA)/FFA introduces the candidate to the fundamentals of the regulatory framework relating to accounts preparation and to the qualitative characteristics of useful information. The syllabus then covers drafting financial statements and the principles of accounts preparation. The syllabus then concentrates in depth on recording, processing, and reporting business transactions and events. The syllabus then covers the use of the trial balance and how to identify and correct errors, and then the preparation of financial statements for incorporated and unincorporated entities.
The syllabus then moves in two directions, firstly requiring candidates to be able to conduct a basic interpretation of financial statements; and secondly requiring the preparation of simple consolidated financial statements from the individual financial statements of group incorporated entities.
This course is designed to develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements and assist students and learners to various accounting techniques that can be used in the everyday world of finance as well as prepare for your exams. If you plan to progress through the ACCA qualification, the skills you learn at FA will be built on in Financial Reporting (FR) and Strategic Business Reporting (SBR).
ACCA FA Syllabus:
• The context and purpose of financial reporting
• The qualitative characteristics of financial information
• The use of double-entry and accounting systems
• Recording transactions and events
• Preparing a trial balance
• Preparing basic financial statements
• Preparing simple consolidated financial statements
• Interpretation of financial statements
The syllabus for Financial Accounting (FA)/FFA introduces the candidate to the fundamentals of the regulatory framework relating to accounts preparati...
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