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ACCA Financial Accounting (FA) · review course

ACCA-03 · Professional qualifications

CertiFi's review course for ACCA's Applied Knowledge exam Financial Accounting (FA), based on IFRS Accounting Standards. It follows ACCA's FA syllabus and study guide for September 2026 to June 2027 (areas A–I), including IFRS 18 presentation, from double entry and year-end adjustments through incomplete records, statements of cash flows, basic consolidation and ratio analysis, with heavy worked examples and a large bank of original practice questions.

Who it's for

ACCA students and finance staff preparing for the FA (FFA) computer-based exam who want structured lessons, step-by-step worked examples and exam-style practice.

What you'll be able to do

  • Record transactions and year-end adjustments using double entry, including sales tax, inventories, PPE, accruals, receivables and provisions
  • Prepare bank and control account reconciliations and correct errors using journals and suspense accounts
  • Prepare a statement of profit or loss (IFRS 18 format), statement of financial position and statement of changes in equity for a sole trader or company, including from incomplete records
  • Prepare a statement of cash flows using the indirect and direct methods
  • Prepare a basic consolidated statement of financial position and statement of profit or loss, and explain the equity method for associates
  • Calculate and interpret profitability, liquidity, efficiency and position ratios

Lessons

  1. 1The FA exam and the context of financial reporting6 min video
  2. 2Accounting principles, concepts and qualitative characteristics6 min video
  3. 3Double-entry bookkeeping and accounting systems5 min video
  4. 4Sales, purchases, sales tax, discounts and cash5 min video
  5. 5Inventories (IAS 2)5 min video
  6. 6Non-current assets: PPE, depreciation and intangibles6 min video
  7. 7Accruals, prepayments and irrecoverable debts5 min video
  8. 8Provisions, contingencies and events after the reporting period5 min video
  9. 9Capital structure, finance costs and income tax5 min video
  10. 10Bank reconciliations and control account reconciliations5 min video
  11. 11The trial balance, errors and suspense accounts4 min video
  12. 12Preparing financial statements under IFRS 185 min video
  13. 13Incomplete records5 min video
  14. 14The statement of cash flows5 min video
  15. 15Basic consolidated financial statements5 min video
  16. 16Interpretation of financial statements5 min video