The Association of Chartered Certified Accountants (ACCA) serves as the professional accounting industry’s governing organization on a global scale. BPP Learning Media is an ACCA Official Publisher. The Association of Chartered Certified Accountants (ACCA) has been around for over a century.

During that time, it offered accounting and finance qualifications considered among the world’s best. The ACCA has made significant strides in raising its international profile in recent years. The fundamentals of financial accounting are the primary focus of the F3 paper.

ACCA F3 – Financial Accounting (INT) Study Text – STIMUL [Download pdf Below]

The primary goals of this course are to instruct students in the fundamentals of double-entry bookkeeping and the formulation of basic financial statements appropriate for sole proprietorships, partnerships, and corporations. The following are the primary divisions:


  1. The environment in which financial reporting occurs and its primary objective
  2. Conventions governing accounting
  3. Use of double-entry bookkeeping
  4. Keeping track of business dealings and happenings
  5. Preparing a working sample of the balance
  6. Putting together fundamental financial accounts The new paper 1.1 is quite similar to the previous one, except the syllabus includes extra information on credit transactions (particularly the reconciliation of supplier statements before payment is made).

On the other hand, the work on ratios and basic consolidated financial statements has been moved to Paper F7 and is not included in Paper F3. The notes provided above apply to both the International and UK streams. However, students need to be aware that the mainstream of ACCA is now International and that the UK option is only available as a variation.

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The F3 International stream and the UK variation have access to our content. The examiner has gone through the study text, which focuses on the curriculum’s most important aspects and considers the examiner’s direction regarding the manner in which topics will be tested.

It takes a methodical, step-by-step approach to tough concepts, such as the reconciliation of control and suspense accounts, which some students may find challenging. BPP Learning Media is the publisher of choice for a large number of ACCA students and tuition providers all around the world.

Each chapter contains many examples and questions to assist you in practicing the concepts. Join them, and you’ll gain access to a wealth of knowledge on ACCA examinations.