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:

Mind Maps_FA_Section D.jpg


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.

Do you want to practice more to pass the exam? Buy the Practice & Revision Kit.

Return to Financial Accounting Question Bank Index Page