[PDF] [PDF] Financial Accounting - ACCA Global

Paper F3 Financial Accounting Specimen Exam applicable from June 2014 Please use the space provided on the inside cover of the Candidate Answer 



Previous PDF Next PDF





[PDF] Financial Accounting - ACCA Global

Paper F3 Financial Accounting Specimen Exam applicable from June 2014 Please use the space provided on the inside cover of the Candidate Answer 



[PDF] Management Accounting - ACCA Global

This question paper must not be removed from the examination hall Please use the space provided on the inside cover of the Candidate Answer Booklet to 



[PDF] Specimen Exam - ACCA Global

Paper F1 Accountant in Business Specimen Exam applicable from June 2014 Please use the space provided on the inside cover of the Candidate Answer 



[PDF] F2 FMA Management Accounting - ACCA Global

Section B will always contain one question on each of the following syllabus Number entry questions on the CBE appear to be generally badly answered



[PDF] Acca Exam Papers And Answers - Free eBooks in the Genres you

download links to ACCA F2 Past Exam Papers and Answers in the pdf format question and answers These ACCA Past papers question answers will help you to



[PDF] Acca F2 Past Papers

pdf format question and answers These ACCA Past papers question answers will help you to prepare for your upcoming exams of ACCA F2 Students



[PDF] F5 Acca Past Papers - Driven With Skip Barber

Answers - ACCA Study Material Paper past exams ACCA Global ACCA ACCA F5 PM Past Papers and Answers in the pdf format question and answers

[PDF] acca f4 past papers

[PDF] acca f7 past papers

[PDF] acca f8 past papers

[PDF] acca f9 past papers

[PDF] acca f9 practice multiple choice questions

[PDF] acca f9 practice questions

[PDF] acca f9 study material

[PDF] acca fm practice questions

[PDF] acca investment appraisal questions and answers

[PDF] acca p4 revision notes pdf

[PDF] acca papers

[PDF] acca past papers f1

[PDF] acca past papers f8

[PDF] acca past papers f9

[PDF] acca past papers p2

Fundamentals Level - Knowledge Module

t591 y88;C10P 1(rw)&' grs'(xixn&(s'(ms*smnm(sv(w((+w('nl(swv'A kn(i((nux(nm kn(i((nux(nm

Paper F3Financial Accounting

Specimen Exam applicable from June 2014

t41 T??;/5y@5;: ;2 a4y>@1>10 a1>@52510 T//;A:@y:@?

s1/@5;: T FTll FJ =A1?@5;:? y>1 / ;9E y:0 must -1 y@@19<@10%,M.,M-"M,)M)+(/#M('M-"M#',#M(/+M( M-"M'#-M',0+M

(($%-M-(M#'#-M2(.+M"(,'M',0+M-("M&.%-#)%M"(#M*.,-#('r"M*.,-#('M#,M0(+-"MM&+$,rF+45 /4(;2(@41(2;88;C5:3(/-8/A8-@1?(-(?;81(@>-01>)?(:1@(<>;25@(2;>(-(<1>5;0e

K+45 /4(;2(@41(2;88;C5:3(1D<8-5:?(@41(59<>1?@(?E?@19(;2(;<1>-@5:3(<1@@E(/-?4e L+45 /4(;2(@41(2;88;C5:3(?@-@191:@?(->1((&)l(;2(8595@10(85-.585@E(/;9<-:51?e

3N4-+85-3?=@ 1>I2C-5H@?CEB5-D?-452DC-1>4-<9129<9DI-9C-<9=9D54-

3O4-m9>1>391 <-CD1D5=5>DC-=ECD-25-@B?4E354

3P4-f-3?=@1> I-3?>D9>E5C-D?-5H9CD-B571B4<5CC-?6-D85-945>D9DI-?6-9DC-?G>5BC

gN-1>4-O-?>4-P-?>4-P-?>4-P a +B145-B5359F12<5C7-N-rEDC-1<DC-B5359F54O7cTI +B145-B5359F12<5C7-PI-rE>5-OI/TNbN7III +B145-@1I12<5C7-PI-rE>5-OI/T-bR7III g0POS7bRI h0PPI7OII i0PPN7aTI k0POa7aTI J

Jw45 /4 two ;2 @41 2;88;C5:3 1>>;>? C;A80 /yA?1 @41 @;@y8 ;2 @41 01-5@ /;8A9: y:0 @41 @;@y8 ;2 @41 />105@ /;8A9:

;2 y @>5y8 -y8y:/1 :;@ @; y3>11S aDB1> C@?C9D9?>a5BB?BaG1Ca=145aG85>a5>D5B9>7a1aC1<5Ca9>F?935a9>D?aD85aC1<5Ca41Ia2??; a385A E5aB5359F54a6B?=a1a3ECD?=5BaG1Ca3B549D54aD?a31C8a1>4a3?BB53D9C54a9>aB5359F12<5Ca a@EB3 81C5a?6a>?>3EBB5>Da1CC5DCaG1Ca?=9DD54a6B?=aD85a133?E>D9>7aB53?B4C )5>DaB 5359F54aG1Ca9>3aD85aDB9135a1Ca1a4529Da21<1>35a g a1>4aa h a1>4aa ia1>4aa ka1>4a SDa a&>a a!1> E1BIa/aD85a3?=@1>Ia=145a1aa?6ak aD?a1>a5=@a a!1>E1BIa/

381B79>7a9>D5B5CDa1Dara@5BaI51B

D85aaD?aD81Da41D5

a+85a3?=@ 1>Ia@194a1>a1>>E1CEB1>35a@B5=9E=a?6aka9>a/a3?F5B9>7aD85aI51Ba5>49>7a aE7ECDa/ a >a!1>E1 BIa/aD85a3?=@1>IaB5359F54aB5>Da6B?=a1aD5>1>Da?6aka3?F5B9>7aD85aC9Ha=?>D8CaD?a a535=25B

LF(k1/19.1>(KE,Pe

gEBB5>Da1CC5DCak aEBB5>Da<9129<9D95Cak hEBB5>Da1CC5DCakaEBB5>Da<9129<9D95Cak>9< iEBB5>Da1CC5DCak aEBB5>Da<9129<9D95Cak>9< kEBB5>Da1CC5DCak aEBB5>Da<9129<9D95Cak a535=25Ba/aC8?G54a1a>5Da@B?69Da?6ak a DG1Ca<1D5Ba6?E>4aD81Dak

9>aD85aI51Ba?6a13AE9C9D9?>

gk hk ik kk a

32hC32hA

EBB5>DaB1D9?

K K )5359F12<5Ca41ICa41ICa41IC '1I12<5Ca41ICa41ICa41IC >F5>D?BIaDEB>?F5Ba41ICa41IC

K0sBwBrB

Ow45 /4 ;2 @41 2;88;C5:3 ?@y@191:@? 5?:y>1 /;>>1/@S

aaCD1D5= 5>Da?6a31C8a67aD85a49B53Da=5D8?4a@B?4E35Ca1a49665B5>Da697EB5aD?a>5Da31C8a6B?=a?@5B1D9>7

a)978DCa9 CCE5Ca?6aC81B5Ca4?a>?Da651DEB5a9>a1aCD1D5=5>Da?6a31C8a6aaCEB@aB5F1a?6a1a>?>3EBB5>Da1CC5DaG9<?Da1@@51Ba1Ca1>a9D5=a9>a1aCD1D5=5>Da?6a31C8a6

aa@B?69D a?>aD85aC1<5a?6a1a>?>3EBB5>Da1CC5DaG9<a9D5=aE>45Ba31C8a6F5CD9>7a13D9F9D95Ca9>aD85

CD1D5=5>Da?6a31C8a6 g a1>4aa?>4aa?>4aa?>42 I·+tv 32h542 I·+tv 32h7

)5>DaB5359F54a9>a14F1>35aa a

LE(g<>58(KE,Se

gk hk ik kk FF+45/4( ;2(@41(2;88;C5:3(->1(05221>1:/1?(.1@C11:(?;81(@>-01>?(-:0(8595@10(85-.585@E(/;9<-:51?e

aaC?<5aD B145BsCa69>1>391DCa1B5a@B9F1D5a1>4a>5F5Ba=145a1F19<12<5aD?aD89B4a@1BD95Ca1a3?=@1>IsCa69>1>391<

a&>95Ca81F5aC81B5a31@9D1< aaC?<5aD B145Ba9Ca6E<4a@5BC?>1<Ia5CCa=978Da=1;5 aB1G9>7C aG?E<4a?>aD85a69>1>391DCa?6a1aC?<5aDB145B g a1>4aa?>4aa ia1>4aa?>4aa

FK+45 /4(;2(@41(2;88;C5:3(?@-@191:@?(5?(@>A1e

@5B6?B=1>35a?Ba9>4ECDBIa1F5B175Ca L a---+ /ostmvo, 3 m-,-

1<1>35a269C@?C1<

449D9?>C

1<1>35a36JJJJJJJJJJJJJJ

JJJJJJJJJJJJJJ

F(rA8E(KE,Se

gkaB hkaB ikaB kkaB

FM+45/4( (+w(;2(@41(2;88;C5:3(5@19?(9A?@(.1(05?/8;?10(5:(@41(:;@1(@;(@41(25:-:/5-8(?@-@191:@?(2;>(5:@-:35.81(-??1@?e

+85aEC 56ED1>792<5a1CC5DCa31@9D1<9C54a9>aD85a69>1>391DCa
a45C3 B9@D9?>a?6aD85a45F5Da@B?:53DCaD81Da81F5a255>aE>45BD1;5>a4EB9>7aD85a@5B9?4 a<9CD a?6a1<D1>792<5a1CC5DCa@EB381C54a?Ba45F5aD85a@5B9?4 =@19B =5>Daa?66a9>D1>792<5a1CC5DCa4EB9>7aD85a@5B9?4a g a1>4a ha1>4aa ia1>4aa k a1>4aa

FP+45/4( ;2(@41(2;88;C5:3(?@-@191:@?(->1(/;>>1/@e

a1@9D1<9 C54a45F5Da5H@5>49DEB5a=ECDa25a1=?BD9C54a?F5Ba1a@5B9?4a>?Da5H35549>7a69F5aI51BC

a1@9D1<9 C54a45F5Da3?CDCa1B5aC8?G>a9>aD85aCD1D5=5>Da?6a69>1>391aE>45BaD85a85149>7a?6a>?>3EBB5>D

1CC5DC

a 6a35BD1 9>a3B9D5B91a1B5a=5DaB5C51B38a5H@5>49DEB5a=ECDa25aB53?7>9C54a1Ca1>a9>D1>792<5a1CC5D ga?>4a i a?>4a 'B5@1I=5>Da2B?E78Da6?BG1B4

1C8a@194

33BE1 gka hk ik kk

M0sBwBrB

aDaa!E>5a/aDB145aB5359F12<5CaD?D1<<54 k a DaG1Ca4539454aD?aGB9D5a?66a452DCaD?D1<<9>7aka1>4aD?a14:ECDaD85a1<35a6?BaB5359F12<5CaD?aD85

1D<1:?1e

gk h k ik kk a+85a6?<7a5BB?BCaG5B5a49C3?F5B54

a3?>D B1a5>DBIa?6akaG1CaB53?B454a9>aD85a@1I12<5Ca<5475Ba3?>DB?Da2EDa>?Da9>aD85a@1I12<5Ca<5475B

+85aD? D1Ca41I2??;aG1CaE>45B31CDa2Iak
>a9>F ?935a6?BakaG1Ca@?CD54aD?aD85aCE@@<95BsCa133?E>Da1Cak gk hk ik kk

Fcg//; >05:3(@;(pg'(K(3SfISdTbOIc2(C45/4((+w(;2(@41(2;88;C5:3(/;?@?(?4;A80(.1(5:/8A010(5:(B-8A5:3(@41(5:B1:@;>51?

;2(-(9-:A2-/@A>5:3(/;9<-:Ee

1BB91 75a9>G1B4C

1BB91 75a?EDG1B4C

5@B53 91D9?>a?6a613D?BIa@<1>D

5>5B1 9CDB1D9F5a?F5B8514C

g a1>4a h a1>4a ia1>4a ka1>4a a*85a814a?@5>9>7a9>F5>D?BIa?6aka1>4 a<a3?CDa?6ar gk hk ik kk O EBDa &B49>1BIaC81B5a31@9D1< aC81B5Ca?6a3a5138 *81B5a@B5=9E=a133?E>Da >aD85aI51Ba5>454a aC81B5a6?Ba5F5BIaa85<4a1Dak a@5BaC81B5

1>4aD89CaG1CaD1;5>aE@a9>a6E<<

aC81B5a6?Ba5F5BIaa85<4aEC9>7 c+ntyi+2 ,si+o mi·t-ivfsi+o ·+oxt.x imm-.y- gkk hkk ikk kk k KK+45/4( ;2(@41(2;88;C5:3(?4;A80(-<<1->(5:(-(/;9<-:E)?(?@-@191:@(;2(/4-:31?(5:(1=A5@Ee a+?D1C9F5a9>3?=5a6?BaD85aI51B a=?BD9C1 D9?>a?6a31@9D1<9C54a45F5Da3?CDC a*EB@aB5F1a?6a>?>3EBB5>Da1CC5DC g aa1>4a ha1>4aa?>4aa?>4aa?>32h5-32h5-

a!1>1<1>35a2 6 a$1B+B1>C65B aD?a49C@?C1D a!E>1C8a@EB381C 5a?6a@<1>D a531<1>35a 36JJJJJJJJJJJJJJJJ

JJJJJJJJJJJJJJJJ

+85a3?=@1>Is Ca@?<93Ia9CaD?a381B75a45@B5391 D9?>a1Dara@5BaI51Ba ?>aD85aCD B1978Da<9 >5a21C9CaG9D8a@B?@?B D9?>1D5

gk hk ik kk

P0sBwBrB

'B?69Da256?B5a9>D5B5CDa1>4aD1H >D5B5CD +1HJJJJJJJ 'B?69Da16D5BaD1HJJJJJJJ *81B5a31@9D1< )5C5BF5C

JJJJJJJ

#?1>a<9129<9DIJJJJJJJ

JJJJJJJ

g r hr ir k r KP+45/4( ;2(@41(2;88;C5:3(?@-@191:@?(-.;A@(?-81?(@-D(5?A->1(@>A1e *1<5Ca D1Ha9Ca1>a5H@5>C5aD?aD85aECE=5Ba?6aD85a7??4Ca@EB381C54 *1<5Ca D1Ha9CaB53?B454a1Ca9>3?=5a9>aD85a133?E>DCa?6aD85a5>D9DIaC5<<9>7aD85a7??4C g a?>4a k%59D85Ba a>?Ba a(a4?5Ca>?Da;55@aB5359F12<5C

1>4a@1I12<5Ca3?>DB?DC

a >aB53?B 49>7a1>a9CCE5a?6aC81B5Ca1Da@1Ba31C8aB5359F54a?6akaG1Ca3B549D54aD?aD85a?B49>1BIaC81B5a31@9D1<

133?E>Da1Cak

a1C8a?6a ka@194a6?Ba@<1>DaB5@19BCaG1Ca3?BB53DD54a6?Ba9>aD85a31C8a2??;a2EDaG1Ca3B549D54aD?aD85a@<1>D

1CC5Da133?E>D

a+85a@5DD Ia31C8a2??;a21<1>35a?6aka814a255>a?=9DD54a6B?=aD85aDB9135 aa385AE5 a6?Baka@194a6?BaD85a@EB381C5a?6a1a=?D?Ba31BaG1Ca4529D54aD?aD85a=?D?BaF5893<5Ca133?E>Da1C k g aa1>4aa?>4a i a1>4aa?>4aa?>EL'B9?BaD?aD85a69>1>3914a?6a a6B?=a1aCE@@<95Ba6?B a1>>?>a?sCa<1GI5BCa81F5

1:010(LF(rA8E(KE,ce

h a a+85a9>F?935a6?BaD85a3?=@ED5B ?=@ED5Ba

449D9?>1

5<9F5BIa

>CD1<<1D9?>a $19>D5>1>35a aI51BaJJJJJJ *1<5CaD1Ha Kra

JJJJJJ

+?D1
JJJJJJ

gk hk ik kk &F5B4B16Da@5Ba21>;aCD1D5=5>Da s

A,>@B5C5>D54a385AE5Ca

JJJJJJJ

LA&EDCD1>49>7aDC

JJJJJJJ

1C8a1Da21>;a

JJJJJJJ

gk a21<1>35a1Da21>;a1CaCD1D54 hka21<1>35a1Da21>; ik a21<1>35a1Da21>; kka?F5B4B1G>

T0sBwBrB

FA+85a *sCa1TS7Cade5P2b5RCfTbO FTb 2NS5S7 N5P 4CaTbdNSI945>D9695Ca381B13D5B9CD93CaG8938a=1;5a69>1>3916?B=1D9?>

33BE1 ?=@<5 D5>5CC ?9>7a 3?>35B> %5EDB1 <9DI g a1>4a ha1>4a ia1>4a k a1>4a A A &@5>9>7a21<1>351C8a

B549DaC1<5C

9C3?E>DCa1<

1C8aC1<5C

>D5B5CDa381 B754a?>a?F5B4E5a133?E>DC ?>DB1Ca BB53?F5B1 2<5a452DCa <35a6?BaB5359F12<5C 7a21<1>35JJJJJJJJJJJJJJJJ

JJJJJJJJJJJJJJJJ

4-B1(.11:(/;>>1/@10e

gk hk ik kk

LK+45/4( ;2(@41(2;88;C5:3(9-@1>5-8(1B1:@?(-2@1>(@41(>1<;>@5:3(0-@1(-:0(.12;>1(@41(25:-:/5-8(?@-@191:@?(->1(-<<>;B10

->1(-06A?@5:3(1B1:@?e aF1a?6a@B?@5BDIa@B?F949>7a5F945>35a?6a9=@19B=5>Da9>aF17a41D5 *1<5a? 6a9>F5>D?BIa85<4a1DaD85aB5@?BD9>7a41D5a6?Ba<5CCaD81>a3?CD

9C3?F 5BIa?6a6B1E4a?Ba5BB?Ba16653D9>7aD85a69>1>391DC

+85a9> C?3Ia?6a1a3ECD?=5BaG9D8a1a452Da?G9>7a1DaD85aB5@?BD9>7a41D5aG8938a9CaCD9<49>7
g aa1>4aa?>4a i a1>4aa?>4aa?>IaF1F5>D?BIaEC9>7aD85a &a=5D8?4 aDa a5138 32h5
a!E79>5Ca1Daka5138 a%?F5=25Ba*?<4aa5>79>5Ca6?Bak 32h7
a52BE1BIa'EB381C54aa5>79>5Ca1Daka5138 a@B979>5Ca6?Bak gk hk ik kk a?>a a!1>E1BIa/ aEB9>7aD85aI51B

5>454a

=?>D8 Da a535=25Ba/a=Ia814a1CC5DCa?6ak a1>4a<9129<9D95Ca?6ak gk hk ik kk a535=25Ba/ a+85aD?D13B549DCa2Iak

a h)5DEB>Ca9>G1B4a?6ak i9C3?E>DCaB5359F54a?6ak ,aE(9->7?1

HH0sBwBrB

s1/@5;: U F Uotf =A1?@5;:? y>1 /;9E y:0 must -1 y@@19<@10%,M0+#-M2(.+M',0+M0#-"#'M-"M',0+M(($%-M#'M(+'M0#-"M-"M-#%M#',-+.-#(',M)+(/#M0#-"#'M"

( M-"M*.,-#(',M#'M-"#,M,-#('M( M-"M1&M))+r ,0#$M(+0'-M( asssasss

·5F5>E5b7RIIP7OII

h?CD-?6-C1<5C3R7TII43N7aII4JJJJJJJJJJJJ nB?CC-@B?69DP7bIIN7SII yB?69D-256?B5-D1HN7TIISRI +1H3TII43NRI4JJJJJJJJJJJJ yB?69D-6?B-D85-I51BN7IIIRIIJJJJJJJJJJJJ &1=A5>10d

,-1x>1<-> 1(@41(s1?C5/7(3>;A<(/;:?;850-@10(?@-@191:@(;2(<>;25@(;>(8;??(2;>(@41(E1->(1:010(LF(u-E(KE,S5

(-M"M,--&'-M,"(.%M,-()M('M-"M(',(%#-M)+( #-M (+M-"M2+M",M'M-+&#'rM"M&(.'-, --+#.-%M-(M-"M'('k('-+(%%#'!M#'-+,-M'M*.#-2M(0'+,M( M,0#$M+M'(-M+*.#+rM"(0M%%M0(+$#'!,

,.1+45/4(;2 (@41(2;88;C5:3(2;>9A8-?(01?/>5.1?(@41(-9;A:@(@;(.1(1:@1>10(5:(@41(/;:?;850-@10(?@-@191:@(;2(<>;25@

;>(8;??(-?( :L:e:: ::dAe is5CG93;-h?2C-@B?69D-16D5B-D1H knB?E@-@B?69D-16D5B-D1H

3O-=1B;C4

,/1+4-@(-9 ;A:@(?4;A80(.1(?4;C:(5:(@41(/;:?;850-@10(?@-@191:@(;2(<>;25@(;>(8;??(2;>(@41(:;:3/;:@>;885:3(5:@1>1?@e

3O-=1B;C4

HJ

5H9CDC

Sim--+Po,m+t·-t-y

g*97>96931>Da9>635aa h?>DB?3?>DB?<<9>7a9>D5B5CDaa l &1=A5>10d ,FP(9->7?1

HK0sBwBrB

a&3D?25B a+85a133?E>D1>Da9Ca@B5@1B9>7aD85

69>1>391DCa1Ca1Da

a&3D?25Ba/a1>4aB5AE9B5CaI?EBa1CC9CD1>35 a+85a6?<7aDB9135a81Ca255>

5HDB13D54a6B?=aD85a75>5B1

Imm-.y-P+O+

-222-222

E9<49>7Ca1Da3?CD

E9<49>7Ca133E=E<1D54a45@B5391D9?>a

a%?F5=25Ba/ '<1>Da1Da3?CD '<1>Da133E=E<1D54a45@B5391D9?>a a%?F5=25Ba/

1>;a21<1>35

)5F5>E5 %5Da@EB381C5Ca >F5>D?BIa1Da a%?F5=25Ba/ 1C8 +B145a@1I12<5C +B145aB5359F12<5C

4=9>9CDB1D9F5a5H@5>C5C

<35a6?BaB5359F12<5Ca1Da a%?F5=25Ba/ )5D19>54a51B>9>7Ca1Da a%?F5=25Ba/

AE9DIaC81B5Cak

*81B5a@B5=9E=a133?E>DJJJJJJJJJJJJ

JJJJJJJJJJJJ

J+8 5a1<35a6?BaB5359F12<5Ca9CaD?a25a9>3B51C54aD?ara?6aDB145aB5359F12<5C a+85a1<35a6?BaB5359F12<5Ca9C

DB51D54a1Ca1>a14=9>9CDB1D9F5a5H@5>C5

J'< 1>Da9Ca45@B5391D54a1Dara@5Ba1>>E=aEC9>7aD85aB54E39>7a21<1>35a=5D8?4a1>4a2E9<49>7Ca1B5a45@B5391D54a1Dar

@5Ba1>>E=a?>aD859Ba?B979>17a9>F5>D?BIa81Ca255>a3?E>D54a1>4a9CaF1J> a9>F?935a?6ak

a535=25Ba/ &1=A5>10d KE,a5 ,FP(9->7?1 l:0(;2(-A1?@5;:(x-<1> HL

Jptxgst

PlpcpelcnJeeqvpulphbrgelogpOycoJptxgst

*%$M 2P 3S 5a Aa t*A*+4.;ba e*4*6,. +A/

RC4CCC

f*;1 8*2- <7 ;=8842.:;1NCI4TCC2 g2;,7=6<; :.,.2>.-1I4aRC2 f76<:*1I4CCC2 e*4*6,. ,A/1TO4CCC2BBBBBBBBt=:,1*;.;NNF4SRCBBBBBBBB Eb FS f=::.6< *;;.<;a o7*6 *;;.*6FT4CCC g.8:.,2*<276 FT4CCC @ IP01O4PCC2BBBBBBBaS4FCCBBBBBBB La Mb 21b
aquotesdbs_dbs8.pdfusesText_14