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Professional Accounting Education

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ACCA F3 习题详解 Financial Accounting(FA)

财务会计第三讲

ACCA Lecturer: Patrick Pan

Copyright © ACCAspace.com ACCAspace 中国ACCA特许公认会计师教育平台 2

Part C Double Entry Bookkeeping

Key points of Part C

Source documents原始凭证 (Invoice，Quotation，Sales

order）——credit note

Books of prime entry原始记账分录：Sales day book,

purchase day book, cash book ( petty cash), journal

Ledge accounts 分类账 (summarize all the transactions listed

in the books of prime entry) 明细，每一笔

Nominal ledger accounts总分类账 ( summarize the financial

affairs of a business): PPE, inventory资产负债表中的项目，余额情况



Answer：B



2. Opening balance + additions for the period –

deductions in the period= Closing balance

Two Important Equations

1. Assets = Liabilities + Equity



Answer：C

Assets = Liabilities + Equity

Opening balance + additions for the period – deductions in

the period= Closing balance



Answer：D

Closing= opening 101700+ addition 72500+ 8000 –

drawing 2200



Double entry bookkeeping

Double entry bookkeeping is based on the idea that

each transaction has en equal but opposite effect.

Every transaction is recorded twice so that every debit

is balanced by a credit.

Rules: DEAD CLIC

Matching Convention

The matching convention requires that revenue earned is

matched with the expenses incurred in earning it.



Answer：C

Less cash comes into the bank receivable



Answer：A



Drawings

Drawings are amounts of money taken out of a

business by its owner. Drawings are relevant in

sole trader and partnerships. This should be

accounted for as a director’s loan instead of the

sales.



Answer：B



Answer：D



Answer：C

MUST BE SEPERATELY DISCLOSED !



Trial balance

One –sided entries

Two debits and no credits

Nominal 借方余额到 Trial Balance借方

贷方到trial balance贷方



Answer：B



Answer：D



Answer：A, B


Part C Double Entry Bookkeeping- Multi

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