Introduction
Helping you to pass – the ONLY FFAF3 study text reviewed by the examiner! 
Chapter features 
Studying FFAF3
The Computer Based Examination 
Tackling Multiple Choice Questions
Part A The context and purpose of financial reporting
1 Introduction to accounting 
2 The regulatory framework 
Part B The qualitative characteristics of financial information
3 The qualitative characteristics of financial information
Part C The use of double entry and accounting systems
4 Sources, records and books of prime entry 
5 Ledger accounts and double entry..............