ACCA (FFA) Financial Accounting Study Text 2025/26 eBook

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Written by experts, every page of the Foundations Financial Accounting Study Text ebook is packed with knowledge from ACCA tutors who bring their 20+ years’ of experience, directly to you. With the Foundations Financial Accounting Study Text, you’ll gain a thorough understanding of double-entry accounting techniques in the preparation of basic financial statements.

Topics covered:

• The context and purpose of financial reporting
• The qualitative characteristics of financial information
• The use of double-entry and accounting systems
• Recording transactions and events
• Preparation of a trial balance (including identifying and correcting errors)
• Preparation of basic financial statements for incorporated and unincorporated entities
• Preparation of simple consolidated financial statements
• Principles of the regulatory framework relating to accounts preparation
• Interpretation of financial statements