《ACCA F3》Course introduction Course Code：Z040452212003 Course Name（Chinese）：财务会计 Course Name（English）：ACCA F3 Financial Accounting Institute：Accounting Institute Department：International Accounting Department Credits：6 Total Periods：96 periods Course introduction： The content of Paper ACCA F3, Financial Accounting, introduces the candidate to the fundamentals of the regulatory framework relating to accounts preparation and to the qualitative characteristics of useful information. The content then covers drafting financial statements and the principles of accounts preparation. The content then concentrates in depth on recording, processing, and reporting business transactions and events, so, it covers the use of the trial balance and how to identify and correct errors, and then the preparation of financial statements for incorporated and unincorporated entities. Then it moves in two directions, firstly requiring candidates to be able to conduct a basic interpretation of financial statements; and secondly requiring the preparation of simple consolidated financial statements from the individual financial statements of group incorporated entities.