f3 interactive self study guide

Prepare to pass

A guide to help you if you are self-studying

F3

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Welcome to your guide helping you to self-study for your F3 exam

Why use this guide?

Structured approach to show you how to succeed

Signposted resources and how to use them

Tips for success to help you through your studies

Interactive clickable checklists to keep you on track

This guide applies to paper-based exams to June 2015 andcomputer-based exams to August 2015.

Prepare to pass

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Sections

Getting started 03

Learning phase 09

Revision phase 15

Final preparation 18

The exam 20

Appendix Links 22

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Your checklist

Enter for exam

Buy study text and question & answer bank

Draw up study plan

Get to know your exam

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Getting started

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Getting started - Tips for success

The earlier you enter for your exam the less it costs!

Use the ACCA Learning Community to link up with fellow students around the world studying the same exam as you get tips, join discussions and share ideas and advice. You can also access live Q&A sessions and presentations.

Download the Student Planner App a tool that helps you map your journey to ACCA membership while balancing your work and social life.

Spend some time familiarising yourself with the free resources available on the student section of the ACCA website we will provide you with specific guidance on when and how to use these resources during the relevant stages of study.

When drawing up your study plan (see page 5)

Be realistic and consider when you are best able to study maybe early mornings work better for you or perhaps shorter study periods more often.

Once you have prepared your plan stick to it!

Consider building in an extra study period after every few chapters to review and consolidate your learning.

Take a 5 10 minute break every hour to help maintain your motivation and concentration.

We strongly recommend that you buy an F3 Approved Content Provider Study Text and Question and Answer Bank to ensure exam success. These provide: - the most up to date content and syllabus coverage - tests, quizzes and other support designed to help you prepare for your exam - exam standard and practice questions and answers to ensure you are fully prepared for your exam.

Tips for success

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Study plan checklist

Calculate the number of weeks from now until your exam date and draw up a plan see the example to the left and a possible proforma for you to use on the next page

You may need to add or take away weeks depending on your own circumstances

Block out days/half days/evenings already committed to family/social events

Plan study periods evenings/half days/full days, aiming for roughly one evening/half day per chapter of your study text

Leave a four week period for the revision and final preparation phases

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1 Monday Tuesday Wednesday Thursday Friday Saturday Sunday








Week 9 REVISION

Week 10 REVISION

Week 11 REVISION

Week 12 REVSION AND FINAL PREPARATION

Evening study period Daytime study period Other commitments

Getting started - Draw up your study plan

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Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1

Week 2

Week 3

Week 4

Week 5

Week 6

Week 7

Week 8

Week 9 REVISION

Week 10 REVISION

Week 11 REVISION

Week 12 REVISION AND FINAL PREPARATION

Print out and write down when you will study, relax and revise!

Evening study period Daytime study period Other commitments

Getting started - Your study plan

Colour boxes in your preferred highlighter colours.

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Review the syllabus & study guide

This gives you an understanding of the aims and objectives of the exam, learning outcomes and exam structure

Listen to the examiner's guidance videos

Using these at the start of your studies will help you understand the focus of the exam by concentrating on the exam structure, question style, exam technique and tips as well as pitfalls to avoid

Review the examiner's reports from the last four sittings

These provide feedback on students performance after each exam session, highlight problem areas that students need to improve on and tell you what the examining teams are looking for; these are critical to your success in passing F3 see some of the most recent comments from your examiner over the page

View the study support video Paper F3/FFA MTQ advice

View this video for pointers to some of the key skills you will need to pass F3 as well as more information about the exam structure and exam technique

Scan the exam technique and syllabus updates articles

The articles here cover answering multiple-choice questions, computer-based exam technique and how to prepare for knowledge modules exams you will need to come back to these during the revision phase but they will provide you with guidance that will be helpful in attempting questions throughout the learning phase

Getting started - Get to know your exam

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Getting started - What the examiner has said about F3 (extracts from June 2014 examiner's report)

Comments on paper exams:

Candidates answers often lacked clear logical workings. Therefore, candidates are reminded that, if they show their workings and get the answer wrong they can still gain some marks. However, when the answer is wrong and there are no workings then no credit can be given for the method applied. Candidates should also ensure that they are familiar with the layout of the key financial statements. Please ensure that your writing is legible.

In valuing the goodwill, deducting the fair value of the non-controlling interest from the consideration instead of adding it on.

Not adjusting for intra-group balances. Amounts owed between the parent and subsidiary should be eliminated from receivables and payables in the consolidated statement of financial position.

Not adjusting for intra-group transactions. Intra-group sales should be eliminated from revenue and cost of sales in the consolidated statement of profit or loss.

Incorrectly adding together the equity share capital of the parent and subsidiary. The share capital in the consolidated statement of financial position should be only that of the parent.

Incorrect treatment of bank balances presented in a trial balance. Where the balance included in the trial balance is a credit, this represents a bank overdraft and this should be included in current liabilities.

Errors in calculating reducing balance method depreciation, forgetting to adjust for the accumulated depreciation.

Basic consolidation questions (CBE and paper based exams):

A thorough understanding of consolidation techniques is also required, including the calculation of key figures such as goodwill, non-controlling interests and retained earnings. Common errors included:

Candidates should read the question carefully and follow the instructions contained therein. For example, some questions will tell you to use $000 or $m. Others will give you instructions to ignore brackets or signs when entering negative numbers. Note also that where a pro-forma answer shows headings such as 'Less: cost of sales', that no minus sign or brackets should be put round the figure as the heading already indicates that the figure is negative. In questions requiring the preparation of statements of cash flows, all figures should be entered as positive and there are drop down lists for candidates to indicate whether the figure is positive or negative.

Comments on CBE exams:

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Your checklist

Work through the control sheet which has been designed to give you a structured approach to your learning phase to ensure you:

- gain the knowledge you need; and

- learn how to apply that knowledge to pass the exam

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Use the control sheet relevant to the Approved Content Provider's materials you have purchased:

Becker - page 12

BPP - page 13

Kaplan - page 14

Tick the box Content in the control sheet once you have:

Read through the introduction to the chapter

Actively read and understood each chapters content

Noted any additional commentary and exam focus tips provided

Worked through and understood examples and illustrations of concepts given

Tick the box Quiz/Test in the control sheet once you have:

Attempted the quiz at the end of the chapter (if you are using Becker or BPP material) or the test your understanding questions throughout the chapter (if you are using Kaplan material)

Tick the box Questions in the control sheet once you have:

Attempted the questions referred to in the Question Bank (if you are using Becker or BPP materials) or the practice questions at the end of the text (if you are using Kaplan materials)

Tick the box ACCA related resources in the control sheet once you have:

Read / viewed the related ACCA article / video signposted

Learning phase - Get the most out of your control sheet

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Learning phase - Tips for success

Actively read the material ask yourself do I understand this? If not re-read and re-work examples if you still struggle, make a note and come back to it.

Scan headings before going into the detail to give you an idea of the content first and consider highlighting, underlining, making notes, drawing pictures or mind maps whatever helps you to remember.

Consider using the additional resources provided by the Approved Content Providers including for example passcards or pocket notes to help you remember the key knowledge areas.

Always work through the questions signposted it is vital that you practise questions throughout the learning phase.

Make sure you use the ACCA resources to help your understanding these give you real

insight to help you in your exam.

If you find you are not covering all of the material in each study period, build some extra time into your planner everyone works at a different pace.

Keep an eye on Student Accountant for any relevant articles.

Visit the ACCA Learning Community regularly to view new video content and to join online study events.

Tips for success

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Chapter Content Quiz/Test Questions ACCA related resources

tick the boxes below when complete

Introduction

1 Context of financial reporting

2 Financial statements

3 Accounting systems

4 Double-entry bookkeeping principles

5 Ledger accounts

6 Credit transactions

7 Trial balance

8 Accruals and prepayments

9 Depreciation and disposals

10 Receivables and payables Trade receivables

11 Inventory Adjustments to financial statements

12 Books of prime entry and control accounts

13 Control account reconciliations

14 Bank reconciliations

15 Suspense accounts

16 Incomplete records

17 Regulatory framework

18 Conceptual framework

19 IAS 1 Presentation of financial statements

20 Capital structure and finance costs

21 IAS 2 Inventories

22 IAS 18 Revenue

23 IAS 16 Property, plant and equipment

24 IAS 38 Intangible assets

25 IAS 37 Provisions, contingent liabilities and contingent assets

26 IAS 10 Events after the reporting period

27 IAS 7 Statement of cash flows

28 Consolidated financial statements Preparing simple consolidated financial

29 Further consolidation adjustments

30 Interpretation of financial statements

Learning phase - Control sheet for Becker

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Learning phase - Control sheet for BPP



Introduction

1 Introduction to accounting

2 The regulatory framework

3 The qualitative characteristics of financial information

4 Sources, records and books of prime entry

5 Ledger accounts and double entry

6 From trial balance to financial statements

7 Sales tax

8 Inventory

9 Tangible non-current assets

10 Intangible non-current assets


12 Irrecoverable debts and allowances Trade receivables

13 Provisions and contingencies

14 Control accounts


16 Correction of errors

17 Preparation of financial statements for sole traders Adjustments to financial statements


19 Introduction to company accounting

20 Preparation of financial statements for companies

21 Events after the reporting date

22 Statements of cash flows

23 Introduction to consolidated financial statements Preparing simple consolidated financial statements

24 The consolidated statement of financial position

25 The consolidated statement of profit or loss and other comprehensive income


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Learning phase - Control sheet for Kaplan



Introduction

1 Introduction to financial reporting

2 The regulatory framework

3 Double entry bookkeeping

4 Recording basic transactions and balancing the ledgers

5 Returns, discounts and sales tax

6 Inventory

7 Non-current assets: acquisition and depreciation

8 Non-current assets: disposal and revaluation

9 Intangible non-current assets


11 Receivables Trade receivables

12 Payables, provisions and contingent liabilities

13 Capital structure and finance costs

14 Control account reconciliations


16 The trial balance, errors and suspense accounts

17 Preparing basic financial statements Adjustments to financial statements


19 Statement of cash flows


21 Consolidated statement of financial position Preparing simple consolidated financial

22 Consolidated statement of profit or loss and associates

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Your checklist

Revisit areas you struggled with first time round

Ensure you are confident with the knowledge needed to pass the exam

Make sure you are able to apply that knowledge in questions

Revision phase

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Revision phase - Tips for success

Consider blocking time in your study plan for specific questions or mock exams to ensure you cover everything.

Dont be afraid to attempt questions you have already done especially the ones you found tricky first time round.

It is really important that you do some questions in full, to time time management is often an issue and the more you prepare yourself the better you will perform in the exam.

To keep motivation high, break some questions into individual parts, write plans or notes for some parts and do others in full.

Work through the answers carefully pay attention to areas you got wrong and understand where you went wrong it is better to do a few questions well than lots of questions badly.

Dont waste time merely reading or working through answers you must attempt the question first.

Dont give up easily if you really cannot understand where you have gone wrong consider posting a question on the ACCA Learning Community if you found it difficult so will others.

Dont miss the Specimen exam this is a full example of the exam available for both paper and CBE format and replicates the exam environment - attempt in full to time.

Think about purchasing a Practice Test practice makes perfect and, even better, you get personalised feedback diagrams highlighting your strengths and weaknesses, so you can refine your revision. See the video on the Learning Community Practice Test video for more information on how useful these can be for your revision.

Tips for success Exam-standard question

practice is vital now

Work through all mock exams included in Question & Answer banks

Work through the Specimen exam

Review the examiner's guidance videos and examiner's reports again in the context of what you have learnt

View the study support video Paper F3/FFA MTQ advice again

Read the exam technique and syllabus updates articles this time linking into what you have learnt

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Use the appropriate headings for example 'Cash flow from operating activities'.

Use the correct notation to indicate the movements in cash eg state an increase or decrease and use brackets where necessary.

Understand how to calculate the tax paid during the year.

Remember to adjust the profit before tax for depreciation and any profit on the disposal of an asset.

Always prepare workings that support figures in the statement. If you have a wrong final answer the script markers will always carefully scrutinise workings to identify if any credit can be given for method.

Cashflow statements

Have a thorough understanding of how to prepare a statement of cash flow in accordance with IAS7:

Adjusting the revenue figure and cost of sales figure for the intra-group transactions.

Adjusting the cost of sales for the goods remaining unsold at the year end.

Clearly showing the profit attributable to the parent company and the non-controlling interest.

Adjusting the subsidiary profit for unrealised profit.

Showing workings for the calculation of the non-controlling interest.

Consolidated Statements of Profit or Loss

Know the format for a consolidated statement of profit or loss and understand consolidation techniques. Some questions may require you to calculate key figures such as a profit figure when given a mark-up percentage, before you can calculate unrealised profit. Some of the common errors when preparing the consolidated statement of profit or loss include NOT:

Revision phase - What the examiner has said about F3 (extracts from December 2014 examiner's report)

In this section candidates are required to prepare various financial statements. However, many candidates were unsure of the format in which to present their answer and how to apply various accounting techniques.

The following comments explain how candidates might be able to improve their performance in future.

Comments on paper exams:

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Your checklist

You are clear on the knowledge you need to pass the exam as well as how to apply that knowledge

You have the skills you need to pass the exam eg time management

Ensure you are familiar with:

the exam format

the style of questions

the way the marks are allocated

what specific syllabus areas are likely to be tested and in which questions

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Final preparation - Tips for success

If you are unsure about the exam format, the style of questions or what specific syllabus areas are likely to be tested in which questions, read the Syllabus and Study Guide again.

If you are not sure about how the marks are allocated review the Specimen Exam again.

Tips for success

An extract from the F3 Specimen exam marking guide

Section B Question 2:Prepare the statement of profit or loss and the statement of financial position of Malright Co as at 31 October 20X7. (15 marks)

An extract from the Syllabus and study guide for F3

Section B will contain 2 fifteen mark multi-task questions. These will test consolidations and accounts preparation. The consolidation question could include a small amount of interpretation and the accounts preparation question could be set in the context of a sole trader or a limited company.

Formats 1.0

Statement of profit or loss

Revenue 05 Cost of sales 35 Administrative expenses 25

Statement of financial position

Non-current assets 1.0 Inventory 05 Receivables 15 Cash 05 Share capital 05 Retained earnings 15 Share premium 05 Payables 1.0 Overdraft 05

15.0

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Your checklist

Make sure you are ready to walk into your exam

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The Exam

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Good Luck!

The Exam - Tips for success

Very few students enjoy taking exams but there are things you can do to make the experience less stressful!

Identify where the CBE centre (if you have entered for the computer based exam) or exam hall (if you have entered for the paper based exam) is.

Plan your route to the CBE centre or exam hall, considering the time of day you will be travelling and any potential issues.

Have in place a back-up plan in case of traffic problems or public transport delays.

Ensure you have all the equipment you need for the exam (pens, calculator etc).

Eat properly before you leave for the exam.

Sleep properly do not spend the night before doing last minute late night revision you will perform so much better if you are alert and well rested (and in any case, last minute revision will only cause you to panic!).

Try not to get into discussions with fellow students just before the exam about what might come up again this will only cause you stress.

Tips for success

Once the exam is over:

Relax.

Don't over analyse - you cannot change anything now!

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Appendix Links

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Appendix Links

Page No. Link URL

04 Enter for your exam http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/enter-an-exam.html

04 Approved Content Provider http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/study-revision/learning-providers/alp-content.html

04 ACCA Learning Community https://www.accalearningcommunity.com/

04 Student Planner App http://www.accaglobal.com/gb/en/student/apps.html

04 Student section http://www.accaglobal.com/gb/en/student.html

07,16 Examiner's guidance http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/examiners-reports.html

07,16 Examiner's reports http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/examiners-reports.html

07,16 Paper F3/FFA MTQ advice http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/technical-articles.html

07,16 Exam technique and syllabus updates articles http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/technical-articles.html

07,19 Syllabus and study guide http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/syllabus-study-guide.html

12,13,14 Trade receivables http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/technical-articles.html

12,13,14 Adjustments to financial statements http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/technical-articles.html

12,13,14 Preparing simple consolidated financial statements http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/technical-articles.html

16,17,19 Specimen exam http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f3/past-pilot-papers.html

17 Practice test http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/preparing-for-exams/practice-tests.html

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