ACCA F3 technical articles FA. Financial Accounting

by Eduyush Team

On this page, you will find various ACCA F3 technical articles. The topics covered include financial accounting and reporting, discounts, examination tips, and more. 

We hope that you will find these resources helpful in your studies. Happy learning!

ACCA F3 Technical articles

Trade receivables and revenue

The business world is all about making sales and getting paid. But what happens when you make a sale on credit? That's where trade receivables come into play! These articles will explore how they work, why this type of finance may be necessary for your company to grow in the long term - even if there were no financial statements issued last year--and some tips from industry experts who have seen it first-hand.


The application of IFRS 15, Revenue from Contracts with Customers, will significantly impact accounting for prompt payment discounts.

Cash flow statements

The statement of cash flows is crucial for any company to know how much they have been making and spending. This article will help you calculate your company's statement and see where it appears on the form!

Preparing a consolidated statement of financial position

This article provides a brief overview. 

Preparing simple consolidated financial statements 

Nowadays, it is a requirement for anyone who wants to work in the finance industry and even apply for most jobs that know how consolidated financial statements are compiled. This article will provide some insight into what this entails by giving examples from actual questions on consolidation tests and answers so you can prepare yourself appropriately before taking any future exams! 

Adjustments to financial statements

Post trial balance adjustments: how to handle them.

Exam technique

How to prepare for on-demand computer-based exams

To prepare for on-demand CBEs, you must master specific skills and exam techniques. 

Examiner's guidance: FA/FFA exam structure

The exam format for FA/FFA is a computer-based test with two sections. Section A contains 35 objective questions worth two marks each. In contrast, section B includes multi-tasking tasks that total up to 15 points on the application form or certificate of completion ( caramel .  The content makes sense but needs more detail).

Closing comments 

We hope that you have found these resources helpful in your studies. This page aims to provide you with information and tools that will set you up for success in financial accounting and reporting, discounts, examination tips, and more. We want to help you pass the FA exams to pursue your career dreams. Visit our website today to find ACCA-approved books and coaching services.

Links to pair with ACCA F3 technical articles

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How to pass ACCA FA exam

FA Books paper format- BPPKAPLAN

FA Books Digital format- BPP, KAPLAN

FA BPP online coaching

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ACCA exam students will find a range of technical articles to support their studies on the ACCA website. These articles are aimed at providing exam-focused insights and are written by the ACCA Examination team members.

The range of articles includes topics such as financial reporting, taxation, audit and assurance, and business analysis. Students can also access revision resources and practice exams to help them prepare for their exams.

ACCA exam students, technical articles are an important part of exam revision.

The articles are written by ACCA's own examiners and provide insights into the exams as well as tips on how to pass them.

They also offer a deeper understanding of the key concepts tested in each exam.

In short, for ACCA students, technical articles should be an essential part of exam revision.

It depends on what you are looking for in a study text. Kaplan offers a more concise overview of the syllabus, while Bpp provides more examples and exercises. Ultimately, it is important to find a study text that best suits your needs and learning style.

If you are looking for a study text that provides an in-depth analysis of the syllabus, Bpp would be the better option. However, if you are looking for a text that is easier to read and covers all the key topics, Kaplan would be the better choice.

Read our detailed subject wise blog to understand better.

ACCA exam students should be aware that the syllabus is not static and it does change every year. This is important to keep in mind when studying for your exams, as you need to make sure that you are covering all the relevant content.

The ACCA syllabus is reviewed and updated on an annual basis, in order to reflect the latest changes in accounting and business practice. The updates are designed to ensure that students are equipped with the knowledge they need to work in today's competitive environment. So it's essential that you keep up-to-date with the latest changes and make sure that you're studying all the relevant topics.

The hardest ACCA paper is the F5 performance management paper. This is because it requires a detailed knowledge of financial accounting and management accounting in order to pass.

Other papers that are difficult include the F7 financial reporting paper and the P2 advanced auditing and assurance paper. However, all of the ACCA papers are challenging, so it is important to thoroughly prepare for each one before sitting the exam.