About the Exam

Covers the fundamentals of financial accounting, from recording transactions to preparing basic financial statements. Provides insight into accounting principles and the regulatory framework governing financial reporting.

Exam Format

A 2–hour on-demand Computer Based Exam (CBE) with objective type questions and requires 50% to pass. The entire exam is compulsory.

Syllabus

1. The context and purpose of financial reporting
2. The qualitative characteristics of financial information
3. The use of double-entry and accounting systems
4. Transaction and event recording
5. Trial balance preparation
6. Basic financial statements
7. Simple consolidated financial statements
8. Financial statement interpretation

ACCA Training – Exam Preparation Mode:

Online | Hybrid (Tuition – Online & Revision – Face-to-Face) | Face-to-Face

For detailed syllabus click here https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f3/syllabus-study-guide.html