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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. Inventories

4. Tangible non-current assets

5. Depreciation

6. Intangible non-current assets and amortisation

7. Accruals, prepayments, accrued income and deferred income

8. Receivables and payables

9. Provisions and contingencies

10. Capital structure and finance costs


The knowledge test below covers 1)Sales, 2) Purchases and 3) Inventories.  It is expected to spend approximately 20 minutes to complete.



The knowledge test below covers 1) Accruals, 2) Prepayments, 3) Receivable allowance, 4) Contingencies and, 5) Capital accounting.  It is expected to spend approximately 20 minutes to complete.


The knowledge test below covers 1) Accruals, 2) Prepayments, 3) Receivable allowance, 4) Contingencies and, 5) Capital accounting.  It is expected to spend approximately 20 minutes to complete.






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