ACCA F3 financial Accounting study guide
ACCA F3 financial Accounting study guide: This Study Guide is designed to help you plan your studies and to provide more detailed interpretation of the syllabus for ACCA’s Certified Accounting Technician exams. It contains both the Syllabus and the Study Sessions for the paper, which you can follow when preparing for the exam.
The Syllabus outlines the content of the paper and how that content is examined. The Study Sessions take the syllabus and expand it into teaching or study sessions of similar length. These sessions indicate what the examiner expects of candidates for each part of the syllabus, and therefore gives you guidance in the skills you are expected to demonstrate in the exams. The time to complete each session will vary according to your individual capabilities and the time you have available to study. Tuition providers offering face-to-face tuition are recommended to design courses with a minimum of two hours tuition per study session. However, repeated coverage of the material is vital to ensure your understanding and recall of the subject. Be sure to practise past exam questions to consolidate your knowledge and read Student Accountant regularly.
From 26 February 2014 ACCA has introduced an improved student experience for all exams available by CBE. Use the specimen exam available via the link on the right hand side of this page to familiarise yourself with the style and layout of the exam.
This syllabus and study guide are designed to help with teaching and learning and is intended to provide detailed information on what could be assessed in any examination session.
ACCA F3 financial Accounting study guide : THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDE
Relational diagram with other papers This diagram shows direct and indirect links between this examination and other examinations which precede or follow it. Some examinations are directly underpinned by others. These links are shown as solid line arrows. The indirect links are shown as dotted line arrows. The relational diagram therefore indicates where learners are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study. Overall aim of the syllabus This explains briefly the overall objective of the examination and indicates in the broadest sense the capabilities to be developed within the examination. Main capabilities This syllabus’s aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections. Relational diagram of main capabilities
This diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be used as an aid to planning teaching and learning in a structured way.
ACCA F3 financial Accounting study guide: Syllabus rationale
This is a narrative explaining how the syllabus is structured and how the main capabilities or sections of the syllabus are linked. The rationale also explains in further detail what the examination intends to assess and how. Detailed syllabus This shows the breakdown of the main capabilities (sections) of the syllabus into subject areas. This is the blueprint for the detailed study guide. Approach to examining the syllabus This section briefly explains the structure of the examination and how it is assessed.
ACCA F3 financial Accounting study guide: Study Guide
This is the main document that students and learning and content providers should use as the basis of their studies, instruction and materials respectively. Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed within any examination session. The study guide is a precise reflection and breakdown of the syllabus. It is divided into sections based on the main capabilities identified in the syllabus. These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus. Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations. These outcomes indicate what exams may require students to demonstrate, and the broad intellectual level at which these may need to be demonstrated (*see intellectual levels below).
ACCA F3 financial Accounting study guide: LEVEL OF ASSESSMENTS – INTELLECTUAL DEMAND
ACCA qualifications are designed to progressively broaden and deepen the knowledge and skills demonstrated by the student at a range of levels through each qualification. Throughout, the study guides assess both knowledge and skills. Therefore a clear distinction is drawn, within each subject area, between assessing knowledge and skills and in assessing their application within an accounting or business context. The assessment of knowledge is denoted by a superscriptK and the assessment of skills is denoted by the superscriptS.
ACCA F3 financial Accounting study guide: VALUE OF ASSESSMENTS – GUIDED LEARNING HOURS AND EDUCATION RECOGNITION
As a member of the International Federation of Accountants, ACCA seeks to enhance the education recognition of its qualification on both national and international education frameworks, and with educational authorities and partners globally. In doing so, ACCA aims to ensure that its qualifications are recognized and valued by governments, regulatory authorities and employers across all sectors. To this end, ACCA qualifications are currently recognized on the education frameworks in several countries. Please refer to your national education framework regulator for further information about recognition.
ACCA F3 financial Accounting study guide: GUIDE TO EXAM STRUCTURE
The structure of examinations varies within and between modules and levels. The Foundations examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All Foundations examinations are assessed by twohour paper based and computer based examinations. The pass mark for all FIA examination papers is 50%.
ACCA F3 financial Accounting study guide: GUIDE TO EXAMINATION ASSESSMENT
ACCA reserves the right to examine anything contained within any study guide within any examination session. This includes knowledge, techniques, principles, theories, and concepts as specified. For specified financial accounting, audit and tax papers, except where indicated otherwise, ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions. For this examination regulation issued or legislation passed on or before 31st August annually, will be assessed from September 1st of the following year to August 31st of the year after. Please refer to the examinable documents for the paper (where relevant) for further information. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future.
The term issued or passed relates to when regulation or legislation has been formally approved. The term effective relates to when regulation or legislation must be applied to entity transactions and business practices. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should therefore be read in conjunction with the examinable documents list.
ACCA F3 financial Accounting study guide
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