/qF7^9LtaY 【F3】考试核心知识点及考点梳理 —— Ivy
=y7]9SOq The areas that we would expect to see most regularly in the examare: &)Z8Qu $P]% Px!x • IASBFramework – identification and explanation of the qualitative characteristics offinancial information
%5RYa<oP • Inventory –accounting entries and valuation (FIFO, weighted average and net realisablevalue)
c< gM • Tangible non-currentassets – accounting entries for the acquisition, depreciation, disposal andrevaluation of assets
,TU!W |($ • Thecriteria which must be satisfied in order to recognise an intangible non-currentasset
U-TwrX • Accruals and prepayments –accounting entries for both accruals and prepayments and accrued and deferredincome
K G~](4JE( • Irrecoverable debts –accounting entries and calculation of bad debt write offs and increases ordecreases in allowances
h~elF1dG • Therelevant criteria for recognising a provision in the financial statements
@. kv",[{[ • The adjustments necessary to reconcilethe balances per the receivables and payables ledger control accounts to therelevant memorandum ledgers
9Q :IgY?T • Accounting entries for contras anddiscounts (including sales tax)
8 Oeg"d • Bank reconciliations – calculation ofthe adjusted cash book balance
$XFG1?L! • Correction of errors – journaladjustments and the use of a suspense account
bi!4I<E>k • Incomplete records – calculationsinvolving margins and mark-ups and deriving missing figures such as inventoryand drawings
14\%2nE • Partnerships –appropriation of profits
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P(9k • Companyaccounts – adjustments for share capital transactions, dividends andtaxation
&RXd1>|c2 • Identification of eventsafter the reporting period as adjusting or non-adjusting
n:he`7.6O • Statements of cash flows – adjustmentof profit before tax to cash flows from operating activities and the calculationof cash flows from investing and financing activities
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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.
