+T*]!9%<`: 【F3】考试核心知识点及考点梳理 —— Ivy
7Pp~)Kq= The areas that we would expect to see most regularly in the examare: eGE[4Z (|t)MnPfY • IASBFramework – identification and explanation of the qualitative characteristics offinancial information
NxzRVsNF • Inventory –accounting entries and valuation (FIFO, weighted average and net realisablevalue)
3Jj 3!aDB • Tangible non-currentassets – accounting entries for the acquisition, depreciation, disposal andrevaluation of assets
s&Lyg>>` • Thecriteria which must be satisfied in order to recognise an intangible non-currentasset
hY}
.2 • Accruals and prepayments –accounting entries for both accruals and prepayments and accrued and deferredincome
nZP%Z=p7 • Irrecoverable debts –accounting entries and calculation of bad debt write offs and increases ordecreases in allowances
s{@3G8 • Therelevant criteria for recognising a provision in the financial statements
OtD!@GQ6 • The adjustments necessary to reconcilethe balances per the receivables and payables ledger control accounts to therelevant memorandum ledgers
daN#6e4Z+; • Accounting entries for contras anddiscounts (including sales tax)
*R8qnvE\() • Bank reconciliations – calculation ofthe adjusted cash book balance
c3X8Wi7m • Correction of errors – journaladjustments and the use of a suspense account
VU ,tCTXz • Incomplete records – calculationsinvolving margins and mark-ups and deriving missing figures such as inventoryand drawings
LvbS") • Partnerships –appropriation of profits
/}&@1 • Companyaccounts – adjustments for share capital transactions, dividends andtaxation
-h1FrDBt • Identification of eventsafter the reporting period as adjusting or non-adjusting
& 8'QD~ • Statements of cash flows – adjustmentof profit before tax to cash flows from operating activities and the calculationof cash flows from investing and financing activities
}&