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ACCA FA (Financial Accounting)
Questions Bank - Syllabus Section D
Financial Accounting (FA) / FFA Syllabus Sections D in financial accounting is on recording transactions and events, it covers the following items:

1. Sales and purchases
2. Cash
3. Inventory
4. Tangible non-current assets
5. Depreciation
6. Intangible non-current assets and amortisation
7. Accruals and prepayments
8. Receivables and payables
9. Provisions and contingencies
10. Capital structure and finance costs
Sales, purchases and inventory in Section D are covered. It is expected to spend approximately 20 minutes to complete.
Tangible non-current assets and depreciation in Section D are covered. It is expected to spend approximately 20 minutes to complete.
Accruals, prepayments, receivable allowance, contingencies and capital accounting in Section D are covered. It is expected to spend approximately 20 minutes to complete.
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