ACCA F3 Financial Accounting
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ACCA F3 Financial Accounting (FA)

The ACCA F3 paper, Financial Accounting, forms part of the first module in the ACCA qualification. Our F3 courses provide an introduction to accounting techniques, concepts and regulations.

ACCA F3 Courses

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F3 Syllabus Information


Aim of the syllabus

To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques, including the preparation of basic financial statements.

Topics covered

  • Context and purpose of financial reporting
  • Qualitative characteristics of financial information
  • Fundamental bases of accounting
  • Double entry and accounting systems
  • Recording transactions and events
  • Preparing trial balances (including identifying and correcting errors)
  • Preparing financial statements
  • Interpreting financial statements

Computer Based Exam (CBE)

Knowledge Module exams can be sat by computer at your local Kaplan centre:

  • Available all year round (subject to availability)
  • Multiple choice questions
  • 2 hour exam with a pass mark of 50%
  • You can sit this, with up to three other papers in any one exam sitting

You may be able to receive exemptions from papers in the Knowledge module. If you have completed the AAT, FIA or CAT qualification, you could be exempt from all three papers.

Find out more about exemptions.






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F3 Financial Accounting