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ACCA FIA_Financial Accounting (FA)_Revision Slides_2019.pptx
- 1. Foundations in Accountancy / ACCA Financial Accounting (FFA/FA) For exams from 1 September 2019 to 31 August 2020
- 2. Chapter 1 Introduction to accounting â The purpose of financial reporting â Types of business entity â Users â Governance â The main financial statements 00 M O NT H 00 00
- 3. BPP LEARNING MEDIA The purpose of financial reporting
- 4. BPP LEARNING MEDIA Types of business entity
- 7. BPP LEARNING MEDIA The main financial statements
- 8. Chapter 2 The regulatory framework â The regulatory system â IASB â International Financial Reporting Standards (IFRSs)
- 9. BPP LEARNING MEDIA The regulatory system
- 11. BPP LEARNING MEDIA IASB (2)
- 13. Chapter 3 The qualitative characteristics of financial information â The IASB's Conceptual Framework
- 14. BPP LEARNING MEDIA The IASB's Conceptual Framework
- 15. BPP LEARNING MEDIA The IASB's Conceptual Framework (cont'd)
- 16. BPP LEARNING MEDIA The IASB's Conceptual Framework (2)
- 17. BPP LEARNING MEDIA The IASB's Conceptual Framework (2) (cont'd)
- 18. BPP LEARNING MEDIA The IASB's Conceptual Framework (3)
- 19. Chapter 4 Sources, records and books of prime entry â The role of source documents â Sales and purchase day books â Cash books
- 20. BPP LEARNING MEDIA The role of source documents
- 21. BPP LEARNING MEDIA Sales and purchase day books
- 22. BPP LEARNING MEDIA Cash books
- 23. BPP LEARNING MEDIA Cash books (cont'd)
- 24. BPP LEARNING MEDIA Cash books (2)
- 25. Chapter 5 Ledger accounts and double entry â The nominal ledger â The accounting equation â Double entry bookkeeping â The journal â Day book analysis â The receivables and payables ledgers
- 26. BPP LEARNING MEDIA The nominal ledger
- 27. BPP LEARNING MEDIA The accounting equation
- 28. BPP LEARNING MEDIA Double entry bookkeeping
- 29. BPP LEARNING MEDIA The journal
- 30. BPP LEARNING MEDIA Day book analysis
- 31. BPP LEARNING MEDIA The receivables and payables ledgers
- 32. BPP LEARNING MEDIA The receivables and payables ledgers (2)
- 33. Chapter 6 From trial balance to financial statements â The trial balance â The statement of profit or loss â Statement of financial position â Preparing financial statements
- 34. BPP LEARNING MEDIA The trial balance
- 35. BPP LEARNING MEDIA The trial balance (cont'd)
- 36. BPP LEARNING MEDIA The statement of profit or loss
- 37. BPP LEARNING MEDIA The statement of profit or loss (cont'd)
- 38. BPP LEARNING MEDIA Statement of financial position
- 39. BPP LEARNING MEDIA Statement of financial position (cont'd)
- 40. BPP LEARNING MEDIA Preparing financial statements
- 41. Chapter 7 Inventory â Cost of goods sold â Accounting for opening and closing inventories â Counting inventories â Valuing inventories â IAS 2
- 42. BPP LEARNING MEDIA Cost of goods sold
- 43. BPP LEARNING MEDIA Accounting for opening and closing inventories
- 44. BPP LEARNING MEDIA Counting inventories
- 45. BPP LEARNING MEDIA Valuing inventories
- 46. BPP LEARNING MEDIA IAS 2
- 47. Chapter 8 Tangible non-current assets â Capital and revenue expenditure â IAS 16 â Depreciation â Non-current asset disposals â Revaluations â Disclosure â The asset register
- 48. BPP LEARNING MEDIA Capital and revenue expenditure
- 49. BPP LEARNING MEDIA IAS 16
- 51. BPP LEARNING MEDIA Non-current asset disposals
- 54. BPP LEARNING MEDIA The asset register
- 55. Chapter 9 Intangible non-current assets â Intangible non-current assets â Research and development costs
- 56. BPP LEARNING MEDIA Intangible non-current assets
- 57. BPP LEARNING MEDIA Intangible non-current assets (cont'd)
- 58. BPP LEARNING MEDIA Research and development costs
- 59. Chapter 10 Accruals and prepayments â Accruals and prepayments
- 60. BPP LEARNING MEDIA Accruals and prepayments
- 61. BPP LEARNING MEDIA Accruals and prepayments (cont'd)
- 62. Chapter 11 Provisions and contingencies â IAS 37
- 63. BPP LEARNING MEDIA IAS 37
- 64. BPP LEARNING MEDIA IAS 37 (cont'd)
- 65. BPP LEARNING MEDIA IAS 37 (2)
- 66. Chapter 12 Irrecoverable debts and allowances â Irrecoverable debts and receivables allowances â Accounting for irrecoverable debts and receivables allowances
- 67. BPP LEARNING MEDIA Irrecoverable debts and receivables allowances
- 68. BPP LEARNING MEDIA Accounting for irrecoverable debts and receivables allowances
- 69. Chapter 13 Sales tax â Nature and collection of sales tax â Accounting for sales tax
- 70. BPP LEARNING MEDIA Nature and collection of sales tax
- 71. BPP LEARNING MEDIA Accounting for sales tax
- 72. BPP LEARNING MEDIA Accounting for sales tax (2)
- 73. Chapter 14 Control accounts â What are control accounts? â Discounts â The operation of control accounts â The purpose of control accounts
- 74. BPP LEARNING MEDIA What are control accounts?
- 76. BPP LEARNING MEDIA The operation of control accounts
- 77. BPP LEARNING MEDIA The purpose of control accounts
- 78. BPP LEARNING MEDIA The purpose of control accounts (2)
- 79. Chapter 15 Bank reconciliations â Bank statement and cash book â Bank reconciliation
- 80. BPP LEARNING MEDIA Bank statement and cash book
- 81. BPP LEARNING MEDIA Bank reconciliation
- 82. Chapter 16 Correction of errors â Types of error in accounting â The correction of errors
- 83. BPP LEARNING MEDIA Types of error in accounting
- 84. BPP LEARNING MEDIA The correction of errors
- 85. BPP LEARNING MEDIA The correction of errors (2)
- 86. BPP LEARNING MEDIA The correction of errors (2) (cont'd)
- 87. Chapter 17 Incomplete records â Incomplete records questions â Accounting and business equations â Credit sales, purchases and cost of sales â Stolen or destroyed goods â Cash book â Accruals, prepayments and drawings
- 88. BPP LEARNING MEDIA Incomplete records questions
- 89. BPP LEARNING MEDIA Accounting and business equations
- 90. BPP LEARNING MEDIA Credit sales, purchases and cost of sales
- 91. BPP LEARNING MEDIA Credit sales, purchases and cost of sales (cont'd)
- 92. BPP LEARNING MEDIA Stolen or destroyed goods
- 93. BPP LEARNING MEDIA Cash book
- 94. BPP LEARNING MEDIA Accruals, prepayments and drawings
- 95. Chapter 18 Preparation of financial statements for sole traders â Preparation of final accounts
- 96. BPP LEARNING MEDIA Preparation of final accounts
- 97. Chapter 19 Introduction to company accounting â Limited liability companies â Shares â Reserves â Bonus and rights issues
- 98. BPP LEARNING MEDIA Limited liability companies
- 100. BPP LEARNING MEDIA Shares (2)
- 102. BPP LEARNING MEDIA Bonus and rights issues
- 103. Chapter 20 Preparation of financial statements for companies â IAS 1 â IFRS 15
- 104. BPP LEARNING MEDIA IAS 1
- 105. BPP LEARNING MEDIA IAS 1 (cont'd)
- 106. BPP LEARNING MEDIA IAS 1 (2)
- 107. BPP LEARNING MEDIA IFRS 15
- 108. Chapter 21 Events after the reporting period â IAS 10
- 109. BPP LEARNING MEDIA IAS 10
- 110. BPP LEARNING MEDIA IAS 10 (cont'd)
- 111. Chapter 22 Statements of cash flows â IAS 7 Statement of cash flows
- 112. BPP LEARNING MEDIA IAS 7 Statement of cash flows
- 113. BPP LEARNING MEDIA IAS 7 Statement of cash flows (cont'd)
- 114. BPP LEARNING MEDIA IAS 7 Statement of cash flows (2)
- 115. BPP LEARNING MEDIA IAS 7 Statement of cash flows (2) (cont'd)
- 116. Chapter 23 Introduction to consolidated financial statements â Overview â Definitions â Associates
- 120. Chapter 24 The consolidated statement of financial position â Cancellation and part-cancellation â Goodwill â Non-controlling interests â Intra-group trading
- 121. BPP LEARNING MEDIA Cancellation and part-cancellation
- 123. BPP LEARNING MEDIA Non-controlling interest
- 124. BPP LEARNING MEDIA Intra-group trading
- 125. Chapter 25 The consolidated statement of profit or loss â Consolidated statement of profit or loss
- 126. BPP LEARNING MEDIA Consolidated statement of profit or loss
- 127. BPP LEARNING MEDIA Consolidated statement of profit or loss (cont'd)
- 128. FINANCIAL ACCOUNTING EXAMS FROM 1 SEPTEMBER 2015 TO 31 AUGUST 2017 Chapter 26 Interpretation of financial statements â Information required by users â Profitability and efficiency â Liquidity â Gearing â Limitations of ratio analysis
- 129. BPP LEARNING MEDIA Information required by users
- 130. BPP LEARNING MEDIA Profitability and efficiency
- 133. BPP LEARNING MEDIA Limitations of ratio analysis
- 134. Copyright notice All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd. The contents of these slides are intended as a guide and not professional advice. Although every effort has been made to ensure that the contents of this book are correct at the time of going to press, BPP Learning Media makes no warranty that the information in this book is accurate or complete and accept no liability for any loss or damage suffered by any person acting or refraining from acting as a result of the material in this book. The publishers are grateful to the IASB for permission to reproduce extracts from the International Financial Reporting Standards including all International Accounting Standards, SIC and IFRIC Interpretations (the Standards). The Standards together with their accompanying documents are issued by: The International Accounting Standards Board (IASB) 30 Cannon Street, London, EC4M 6XH, United Kingdom. Email: info@ifrs.org Web: www.ifrs.org Disclaimer: The IASB, the International Financial Reporting Standards (IFRS) Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise to the maximum extent permitted by law. Copyright © IFRS Foundation All rights reserved. Reproduction and use rights are strictly limited. No part of this publication may be translated, reprinted or reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without prior permission in writing from the IFRS Foundation. Contact the IFRS Foundation for further details. The IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the âHexagon Deviceâ, âIFRS Foundationâ, âeIFRSâ, âIASâ, âIASBâ, âIFRS for SMEsâ, âIASsâ, âIFRSâ, âIFRSsâ, âInternational Accounting Standardsâ and âInternational Financial Reporting Standardsâ, âIFRICâ âSICâ and âIFRS Taxonomyâ are Trade Marks of the IFRS Foundation. Further details of the Trade Marks including details of countries where the Trade Marks are registered or applied for are available from the Licensor on request.