Acca financial Accounting (FA) Study Text ac ca (FA)

Chapter 6 

Inventory 93 

Chapter 7 

Non-current assets: acquisition and depreciation 

123 

Chapter 8 

Non-current assets: disposal and revaluation 

143 

Chapter 9 

Intangible assets 

161 

Chapter 10 

Accruals and prepayments 

173 

Chapter 11 

Receivables 191 

Chapter 12 

Payables, provisions and contingent liabilities 

207 

Chapter 13 

Capital structure and finance costs 

219 

Chapter 14 

Control account reconciliations 

241 

Chapter 15 

Bank reconciliations 

257 

Chapter 16 

The trial balance, errors and suspense accounts 

269 

Chapter 17 

Preparing basic financial statements 

289 

Chapter 18 

Incomplete records 

325 

Chapter 19 

Statement of cash flows 

345 

Chapter 20 

Interpretation of financial statements 

379 

Chapter 21 

Consolidated statement of financial position 

401 

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Chapter 22 

Consolidated statement of profit or loss and 

associates 

445 

Chapter 23 

PRACTICE QUESTIONS

 

461 

Chapter 24 

PRACTICE ANSWERS

 

511 

Chapter 25 

References

 

543 

Index 

 

I.1 

 

 

 

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P.5 

Introduction 

This document references IFRS

®

 Standards and IAS

®

 Standards, 

which are authored by the International Accounting Standards 

Board (the Board), and published in the 2019 IFRS Standards Red 

Book. 

 

 

 

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How to use the Materials 

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