Kaplan ACCA Financial Accounting (FFA) Study Text 2021-2022

Kaplan ACCA Financial Accounting (FFA) Study Text 2021-2022

With the Financial Accounting Study Text, you’ll develop your knowledge of the underlying concepts of financial accounting, with worked examples and activities to boost your knowledge. You’ll gain a thorough understanding of the use of double-entry accounting techniques in the preparation of basic financial statements. And you can be confident the materials fully covers the syllabus, as the Study Text is ACCA approved.

Topics covered:

• The context and purpose of financial reporting
• The qualitative characteristics of financial information
• The use of double-entry and accounting systems
• Recording transactions and events
• Preparation of a trial balance (including identifying and correcting errors)
• Preparation of basic financial statements for incorporated and unincorporated entities
• Preparation of simple consolidated financial statements
• Principles of the regulatory framework relating to accounts preparation
• Interpretation of financial statements