考官文章
发布时间：2016-06-03 
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Examiner’s report
F3/FFA Financial Accounting
For CBE and Paper exams covering January to June 2015
General Comments
Section A of the examination consists of 35 multiple choice questions of two marks each,covering a broad range of topics on the syllabus.Section B has two longer questions(15 marks)testing the candidates’understanding and application of financial accounting skills in more depth.Thus,all questions are compulsory.
The following paragraphs report on each section and focuses on some of the key learning points.
Section A
This section tests a wide range of the syllabus;some questions test knowledge,whilst others require the application of accounting techniques and detailed calculations.Candidates are advised to attempt all the questions;even if they are undecided on the correct answer(after doing their own calculations)they should always choose an answer.
Candidates preparing for the next examination of FFA/F3 are advised to work through the sample of questions illustrated below and those provided in previous examiner’s reports.They have been chosen to help candidates understand some of the questions that past candidates have found more difficult.Carefully review how each of the correct answers are derived...........
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