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ACCA F3 Exam Capabilities  

The outcomes of the F3 exam for students will be:

1. Explaining the context and purpose of financial reporting

2. Defining the qualitative characteristics of financial information

3. Demonstrating the use of double-entry and accounting systems

4. Recording transactions and events

5. Preparing a trial balance (including identifying and correcting errors)

6. Preparing basic financial statements for incorporated and unincorporated entities

7. Preparing simple consolidated financial statements

8. Interpreting financial statements


ACCA F3 Exam Format and Structure

  • A 2 hour Computer Based Exam (find more details about a centre near you by going to - Computer Based Exam Centre List)
  • Students are awarded a mark out of 100
  • A pass mark of 50%
  • Questions will assess all parts of the syllabus and will test knowledge and some application of this knowledge.
  • Section A will contain 30 two mark objective questions and 16 one mark objective questions.
  • Section B will contain 6 four mark multitask questions each of which will examine one of the six main sections of the syllabus
  • All questions are compulsory

ACCA F3 Full Syllabus and Study Guide

Access the most up to date ACCA F3 Financial Accounting Syllabus and Study Guide by going to - F3 Syllabus

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ACCA F3 Financial Accounting Syllabus

The F3 Financial Accounting exam is one of the three papers that need to be completed within the 'Knowledge' module. The 'Knowledge' module is the first module at the Fundamentals level.

In order to proceed to the next module, 'Skills', all exams must be successfully completed. However please note that exams do not need to taken in any specific order (e.g. F2 can be completed first followed by F1 and F3).

See the diagram on our Syllabus Overview page for more details on how the F3 exam fits into the overall syllabus structure.

The aim of the F3 exam is to develop knowledge and understanding of the underlying principles and concepts relating to financial accounting. It enables students to develop technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.

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