CIMA BA3 Fundamentals of Financial Accounting Notes (Exams 2023)

OpenTutition. — 132 p.CIMA BA3 Fundamentals of Financial Accounting
Introduction to Accounting
The Statement of Financial Position and Statement of Profit or Loss
Double Entry Bookkeeping
Accruals and Prepayments
Depreciation
IAS 16 Property, Plant and Equipment
IAS 38: Goodwill, Research and Development
Irrecoverable Debts and Allowances
Inventory and IAS 2
Books of Prime Entry
Journal Entries
Sales Tax
Adjustments to Profit and Suspense Accounts
Bank Reconciliations
Control Accounts
Accounting for Limited Companies
Statements of Cash Flows
Accounting for payroll
Mark-up and Margins
Interpretation of Financial Statements
Manufacturing Accounts
The Regulatory Framework
Accounting Conventions and Policies
Integrated Reporting
Answers to examples