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ACCA F3 FA Financial Accounting

You will learn the underlying concepts, core principles, and regulations of financial accounting and acquire technical proficiency in double-entry accounting techniques, including the preparation and interpretation of basic financial statements.
The main elements of this paper are as follows:

  • Context and purpose of financial reporting
  • Qualitative characteristics of financial information and fundamental bases of accounting
  • Use of double-entry accounting systems
  • Recording transactions and events
  • Preparing a trial balance
  • Preparing basic financial statements

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