ACCA F3 2013.pdf

《ACCA F3 2013.pdf》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、ACCAQuAlifiCAtionCoursenotesACCAFIAFinAnciAlF3FFAAccountingJune2013examinationsOpenTuitionCourseNotescanbedownloadedFREEfromwww.OpenTuition.comCopyrightbelongstoOpenTuition.com-pleasedonotsupportpiracybydownloadingfromotherwebsites.Visitopentuition.comforthelatestupdat

2、es,watchfreevideolecturesandgetfreetutors’supportontheforumsTofullybenefitfromthesenotesdonotforgettowatchfreeACCALecturesonourwebsiteFreeACCALecturesandcoursenotesbyPaper(onlineonhttp://opentuition.com/acca/)F1AccountantinBusiness/FABFoundationsinAccountancyF2Manageme

3、ntAccounting/FMAFoundationsinAccountancyF3FinancialAccounting/FFAFoundationsinAccountancyF4Corporate&BusinessLaw(English&Global)F5PerformanceManagementF6Taxation(UK)F7FinancialReportingF8AuditandAssuranceF9FinancialManagementP1Governance,Risk&EthicsP2CorporateReporting

4、P3BusinessAnalysisP4AdvancedFinancialManagementP5AdvancedPerformanceManagementP6AdvancedTaxation(UK)P7AdvancedAudit&AssuranceThebesTThingsForthelatestfreecoursenotes,freelecturesandforumsupportpleasevisitopentuition.com/accainlifearefreeJune2013ExaminationsPaperF3Conte

5、nts1IntroductiontoAccounting12TheStatementofFinancialPositionandIncomeStatement53DoubleEntryBookkeeping154AccrualsandPrepayments255IAS37–Provisions,ContingentLiabilitiesandContingentAssets356Depreciation377TheprovisionsofIAS16Property,PlantandEquipment478IrrecoverableD

6、ebtsandAllowances499InventoryandIAS25510BooksofPrimeEntry6511JournalEntries7112SalesTax7313AccountingforLimitedCompanies7914StatementsofCashFlows8915BankReconciliations9716ControlAccounts10517AdjustmentstoProfitandSuspenseAccounts11318Mark-upandMargins11919AccountingCo

7、nventionsandPolicies12320IAS10:EventsaftertheReportingPeriod12921IntangibleAssets:Goodwill,ResearchandDevelopment13322IAS8andIAS3513723GroupAccountsTheConsolidatedStatementofFinancialPosition(1)14124GroupAccountsTheConsolidatedStatementofFinancialPosition(2)14925GroupA

8、ccountsTheConsolidatedIncomeStatement16126GroupAccounts–FurtherPoints16527InterpretationofFinancialStatements16728The