ACCA Financial Accounting Study Text Book

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Learn the underlying principles and concepts of financial accounting, accounting techniques and the preparation of basic financial statements. You’ll demonstrate technical proficiency in the use of double-entry techniques, including the preparation and interpretation of basic financial statements for sole traders, partnerships, companies and simple groups of companies.

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This book has an attractive, straightforward form and covers the entire syllabus into great detail. It is presented in understandable English. This book is a crucial resource for passing the ACCA exam because it offers a sizable database of  in-depth solutions to assist you in understanding each topic.

Topics Covered
• The context and purpose of financial reporting
• Qualitative characteristics of financial information
• The accounting equation and double-entry bookkeeping
• Recording transactions: sales, purchases and cash
• Inventory
• Non-current assets
• Accruals and prepayments. Receivables and payables
• Provisions and contingencies
• Capital structure and finance costs
• Trial balance, correcting errors and suspense accounts
• Control accounts and bank reconciliations
• Preparing financial statements
• Statements of cash flows
• Incomplete records
• Consolidated financial statements
• Associates
• Interpretation of financial statements

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