[知识整理]【F3】考试核心知识点及考点梳理——Ivy [复制链接]

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The areas that we would expect to see most regularly in the examare: ^a>3U l{  
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• IASBFramework – identification and explanation of the qualitative characteristics offinancial information j?c"BF.  
• Inventory –accounting entries and valuation (FIFO, weighted average and net realisablevalue) P:lmQHls+  
• Tangible non-currentassets – accounting entries for the acquisition, depreciation, disposal andrevaluation of assets )I~U&sT\/  
• Thecriteria which must be satisfied in order to recognise an intangible non-currentasset FYOQ}N   
• Accruals and prepayments –accounting entries for both accruals and prepayments and accrued and deferredincome 4KbOyTQ  
• Irrecoverable debts –accounting entries and calculation of bad debt write offs and increases ordecreases in allowances a7$]" T 7  
• Therelevant criteria for recognising a provision in the financial statements y4N8B:j%  
• The adjustments necessary to reconcilethe balances per the receivables and payables ledger control accounts to therelevant memorandum ledgers nK!yu?mS  
• Accounting entries for contras anddiscounts (including sales tax) V_' !#  
• Bank reconciliations – calculation ofthe adjusted cash book balance =w&bS,a"y  
• Correction of errors – journaladjustments and the use of a suspense account xi+bBqg<.K  
• Incomplete records – calculationsinvolving margins and mark-ups and deriving missing figures such as inventoryand drawings I,7~D!4G  
• Partnerships –appropriation of profits uUhqj.::<Y  
• Companyaccounts – adjustments for share capital transactions, dividends andtaxation 5OJ8o>BF  
• Identification of eventsafter the reporting period as adjusting or non-adjusting `(- nSQ  
• Statements of cash flows – adjustmentof profit before tax to cash flows from operating activities and the calculationof cash flows from investing and financing activities 2wCSjAWWh(  
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It should be remembered, however, that because the format ofthe exam contains 40 two mark and 10 one mark questions the examiner has theability to test all areas of the syllabus. It is therefore essential that youcover all areas and do not rely on question spotting.