ACCA Financial Accounting (FA) Study Text – 2022-23 (ACCA – 2022-23)

Fully covering the syllabus but without excessive detail, this book is written in clear English and uses an attractive, simple layout. With a large bank of practice questions and comprehensive solutions to help you with learning each topic, this book is an essential tool for passing your ACCA exam.

This book covers everything you would expect from an exam-focused text:

• The context and purpose of financial reporting
• Qualitative characteristics of financial information
• The accounting equation and double-entry bookkeeping
• Recording transactions: sales, purchases and cash
• Inventory
• Non-current assets
• Accruals and prepayments. Receivables and payables
• Provisions and contingencies
• Capital structure and finance costs
• Trial balance, correcting errors and suspense accounts
• Control accounts and bank reconciliations
• Preparing financial statements
• Statements of cash flows
• Incomplete records
• Consolidated financial statements
• Associates
• Interpretation of financial statements

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