ACCA F3 Past Papers

ACCA F3 | Financial Accounting

Past Exam Papers with Past exam questions analysis

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New ACCA F3 Financial Accounting is a successor of both old ACCA F3 and CAT T6 (old CAT certification scheme) and now stands equal to FIA FFA As ACCA F3 and FIA FFA shares the same syllabus. As this is new thus no past exam papers now and might never will be available. But we are not out of luck and past papers of old CAT T6 and ACCA F3 are still helpful and is one of the finest resource available for FREE on ACCA’s website. We are providing two different kinds of analysis to help you find the questions easily to prepare FIA FFA course at best!

  • In year-wise arrangement ACCA F3 and CAT T6 past exam questions are arranged in descending order of exam sitting i.e. latest exam sitting listed first and the questions analysis given under respective past exam paper.
  • In topic-wise arrangement ACCA F3 and CAT T6 past exam questions are arranged in the order topics are listed in ACCA F3/FIA FFA study guide.
Old ACCA F3 and CAT T6 past exam questions are still helpful and usable to prepare ACCA F3/FIA FFA under new syllabus. Students must not worry about the old and new syllabus as the new FIA FFA has the topics which were of ACCA F3 and/or CAT T6 previously. However, in case if any area is not examinable any more we have omitted it from our topic-wise analysis.
As latest ACCA F3 past exam questions are not available anymore we recommend ACCA F3 students to use our FREE ACCA F3 Practice Kit to best prepare ACCA F3 Financial Accounting exams. This FREE practice kit is updated according to latest syllabus and questions format and serves as a large exam level question bank for preparation, practice and revision of each and every topic of the syllabus.Access FREE ACCA F3 Practice Kit

Topic+Year wise analysis of old ACCA F3 and CAT T6 past exam questions

Year-wise ACCA F3 Past exam papers and questions analysis

Click on the exam session date to expand and past exam questions analysis will be visible.

Download June 2007 Questions | Answers

Question 1: Hasta

1(a), (b): Preparing income statement

Question 2: Atanga

2(a), (b): Control accounts

Question 3: Gasta and Erica

3): Prepare consolidated balance sheet

Question 4: Hathan

4(a), (b): Calculation and interpretation of ratios

Question 5: Aircrafts

5(a), (b): Research and development expenditures

Download December 2006 Questions | Answers

Question 1: Golding

1): Prepare statement of financial position

Question 2: Lorca

2(a): Correction of errors

2(b): Corrected profit after rectification

Question3: Joyce

3): Prepare cash flow statement

Question 4: Depreciation

4(a), (b), (c): Concept of depreciation (theoretical)

Question 5: IAS 10

5(a), (b): Events after the balance sheet date

Download June 2006 Questions | Answers

Question 1: Partnership

1): Preparing profit appropriation and current accounts

Question 2: Rampion

2(a), (b): Adjustments to financial statements

Question 3: Ganda

3): Statement of Cash flows

Question 4: Working capital

4(a), (b), (c): Concept of working capital cycle and WC ratios

Question 5: Ambia

5): Capital structure and related concepts

Download December 2005 Questions | Answers

Question 1: Airn

1): Prepare income statement

Question 2: Bookkeeper

2): Accounting for tangible non-current assets

Question 3: Kye

3): Prepare consolidated statement of financial position

Question 4: Umbria

4): Events after the balance sheet date and other other adjustments

Question 5: Concepts

5): Accounting concepts (theoretical)

Download June 2005 Questions | Answers

Question 1: Shuswap

1): Prepare statement of financial position

Question 2: Choctaw

2): Correction of errors

Question 3: Sioux

3): Prepare cash flow statement

Question 4: Gearing

4(a): Concept of gearing

4(b): Limitations of accounting ratios

Question 5: Quapaw

5): Provisions, Events after balance sheet date and Prior period errors

Download December 2004 Questions | Answers

Question 1: Bob

1(a), (b): Preparing income statement

Question 2: Cougar

2): Statement of changes in equity

Question 3: Leo Group

3): Preparing consolidated statement of financial position

Question 4: Lion

4(a), (b): Research and Development costs

Question 5: Historical cost

5): Disadvantages of historical cost

Download June 2004 Questions | Answers

Question 1: Minica

1(a), (b): Preparing income statement

Question 2: Arbados

2): Correction of errors

Question 3: Renada

3): Preparing cash flow statement

Question 4: Rations

4(a), (b): Calculation and interpretation of ratios

Question 5: Comparability

5): Qualitative characteristics of financial statements

Download December 2003 Questions | Answers

Question 1: Abrador

1(a): Prepare statement of financial position

1(b): Research and development expenditure

Question 2: Riffon

2): Accounting for tangible non-current assets

Question 3: Eagle

3): Prepare consolidated statement of financial position

Question 4: Aluki

4): Events after balance sheet date

Question 5: Historical cost

5): Advantages and disadvantages of historical cost accounting

Download June 2003 Questions | Answers

Question 1: Alamute and Brador

1(a): Partnership Income statement and appropriation account

1(b): Partnership current accounts

Question 2: Paniel

2): Statement of cash flows

Question 3: Altese, Senjil and Aluki

3(a), (b), (c): Incomplete records

Question 4: Apillon

4(a), (b): Calculation and interpretation of ratios

Question 5: Capital

5): Capital structure and related concepts

Download December 2002 Questions | Answers

Question 1: Cronos Ltd

1): Prepare income statement

Question 2: Rhea LLC

2(a): Correction of errors

2(b): Suspense account

Question 3: Helios

3): Prepare consolidated statement of financial position

Question 4: Depreciation / amortization

4): Concept of depreciation and amortization on different types of elements of financial statements

Question 5: Directors

5): Events after the balance sheet date

Year-wise CAT T6 Past exam papers and questions analysis

Download June 2011 Questions | Answers

Section A – 10 compulsory MCQs

Section B

Question 1: Bayzell Co.

1(a): Prepare single entity financial statements under IAS1

1(b): Ratio analysis

Question 2: Erley Co.

2(a), (b): Preparation of statement of cash flows

Question 3: C Mars and J Neptune

3(a): Preparation of Revaluation and Capital account before amalgamation

3(b): Partnership statement of financial position after amalgamation

3(c): Advantages and Disadvantages of sole trader business with partnership

Download December 2010 Questions | Answers

Section A – 10 compulsory MCQs

Section B

Question 1: Derek, Albert and Rodney

1(a): Partnership Income statement and appropriation account

1(b): Partners’ control account

1(c): Partnership statement of financial position

Question 2: Big and Small Co.

2(a): Goodwill calculation on consolidation

2(b): Consolidated Income statement

2(c): Identifying associates

Question3: Fazak Co. Ltd

3(a): Ratio analysis

3(b): Interpretation of ratios

3(c): Limitations of ratios

Download June 2010 Questions | Answers

Section A – 10 compulsory MCQs

Section B

Question 1: Jonkrist Co. Ltd

1(a): Preparing financial statements for Internal use

1(b): Ratio analysis

Question 2: JKM Partnership

2(a): Appropriation accounting preparation

2(b): Partnership accounting on retirement of a partner

2(c): Advantages of company over partnership

Question3: AGD Co. Ltd

3(a), (b): Preparation of statement of cash flows

Download December 2009 Questions | Answers

Section A – 10 compulsory MCQs

Section B

Question 1: Bradshaw and Martin Ltd

1(a): Goodwill calculation on consolidation

1(b) Consolidated financial statements

Question 2: Blanchard Ltd

2(a): Preparing statement of cash flows

2(b): Interpreting cash flow statements

Question3: Beech

3(a): Interpreting trends in financial information

3(b): Ratio analysis

3(c): Interpreting ratios

Download June 2009 Questions | Answers

Section A – 10 compulsory MCQs

Section B

Question 1: Portsmere Ltd

1(a): Prepare single entity financial statements

1(b): Ratio analysis

Question 2: Black and Pool

2(a): Revaluation and capital accounts before amalgamation

2(b): Partnership accounting at amalgamation

2(c): Contents of partnership agreement

Question3: Framework and Qualitative characteristics

3(a): Purpose of conceptual framework

3(b): Qualitative characteristics of financial statements.

Download December 2008 Questions | Answers

Question 1: Screeth Ltd

1(a): Statement of comprehensive income

1(b): Statement of financial position

Question 2: Wallace and Bruce Ltd

2(a): Goodwill calculation on consolidation

2(b): Consolidated financial statements

Question3: Melanie, Vicky and Lucie

3 (a), (b), (c): Partnership accounting on dissolution

Question 4: Campbell and Giddens

4(a): Ratio analysis

4(b): Interpretation of ratios and reporting conclusions to users

Download June 2008 Questions | Answers

Question 1: Steven, Stephanie and Michael

1(a): Partnership Income statement and appropriation account

1(b): Partners’ current accounts

1(c): Partnership balance sheet

Question 2: Traffold Ltd

2(a): Preparation of statement of cash flows

2(b): Interpreting statement of cash flows

Question3: Keswick and Derwent

3(a): Goodwill calculation on consolidation

3(b): Consolidated Income Statement

3(c): Identifying associates

Question 4: Janet and Quadrop

4(a): Ratio analysis

4(b), (c): Interpreting ratios

Download December 2007 Questions | Answers

Question 1: Malright

1(a): Prepare financial statements of single entity

1(b): Ratio analysis

Question 2: ABC Partnership

2(a), (b), (c): Prepare partnership accounts

2(d): Advantages and disadvantages of partnership over sole proprietorship

Question 3: Prestend and Northon

3(a): Goodwill calculation on consolidation

3(b): Consolidated statement of financial position

3(c): Identifying associates

Question 4: Geofost Ltd

4(a): Prepare statement of cash flows

4(b): Interpret statement of cash flows

Question 5:

Download June 2007 Questions | Answers

Question 1: Bicepts and Tricepts

1(a): Goodwill calculation on consolidation

1(b): Consolidated financial statements

1(c): Brief comment on accounting of intra-group trading

Question 2: J Moor and P Croft

2(a), (b): Partnership accounts on amalgamating sole trader businesses

2(c): Explanation on significance of goodwill calculation and why it is calculated again on admission of new partner

Question 3: Acoms Ltd

3(a): Ratio analysis

3(b): Interpretation of ratios

3(c): Limitations of ratios

Question 4: Regulatory, Conceptual framework and Historical cost shortcomings

4(a): Explain the role of IASCF, IASB, IFRIC, SAC

4(b): Qualitative factors of financial statements

4(c): Problems with historical costing and their solutions

Download December 2006 Questions | Answers

Question 1: Tonson Ltd

1(a), (b): Financial statements for internal use

Question 2: H Marathon Ltd

2(a): Prepare statement of cash flows

2(b): Interpretation of statement of cash flows

2(c): Usefulness of cash flow statement over profit statement

Question 3: Nyf, Ork and Poon

3(a), (b), (c): Partnership accounting on dissolution

Question 4: Binky and Smokey

4(a): Ratio analysis

4(b): Interpretation of ratios

Download June 2006 Questions | Answers

Question 1: Hadrian Ltd

1(a), (b): Prepare statement of cash flows

1(c): Ratio analysis

1(d): Interpreting ratios and statement of cash flows

Question 2: Paul and Barry

2(a): Partnership Income statement and appropriation account

2(b): Partners’ current account

2(c): Partnership balance sheet

Question 3: Liverton and Everpool

3(a): Goodwill calculation under consolidation

3(b): Consolidated income statement

3(c): Criteria to judge a company as associate

Question 4: Events after the reporting date and Contingencies

4(a), (b): Events after the reporting period

4(c): Explain contingent liability and contingent asset

Download December 2005 Questions | Answers

Question 1: Wisaron

1(a): Partnership Income statement and appropriation accounting

1(b) Partners’ current account

1(c) Partnership balance sheet

Question 2: Spyder and Phly

2(a): Goodwill calculation under consolidation

2(b): Consolidated statement of financial position

2(c): Accounting for intra-group trading and inter-company balances.

Question 3: Aber and Cromby

3(a): Ration analysis

3(b): Interpretation of ratios

3(c): Limitations of ratios

Question 4: Accounting concepts and regulatory framework

4(a): Accounting concepts

4(b): Commentary about accounting standards

Download June 2005 Questions | Answers

Question 1: Adnett Ltd

1(a): Prepare single entity financial statements

1(b) Treatment of purchased goodwill

Question 2: Snowdrop Ltd

2(a): Preparing Statement of Cash flows

2(b), (c): Interpreting statement of cash flows

Question 3: Little Sutton

3(a): Partnership accounts

3(b): Advantages/Disadvantages of partnership over sole tradership

Question 4: F Raser

4(a): Ratio analysis

4(b): Reporting interpretation and conclusions to users

Question 5:

Download December 2004 Questions | Answers

Question 1: Kevin and David

1(a): Partnership Income statement and appropriation account

1(b): Partner’s current accout

1(c): Partnership Balance sheet

Question 2: Black and Bury Ltd

2(a): Goodwill calculation under consolidation

2(b): Consolidated financial statements

Question 3: Tressven Ltd

3(a): Ratio analysis

3(b): Drawing conclusions and reporting to users

Question 4: Accounting framework and users

4(a): Purpose of IASB framework

4(b): Users of financial statements and their information needs

Download June 2004 Questions | Answers

Question 1: Sondaw Ltd

1(a): Prepare Income statement and Statement of Financial position

1(b): Purpose of depreciation, selection of depreciation method

Question 2: Norbie Ltd

2: Prepare statement of cash flows

Question 3: Angela, Brenda and Christine

3: Prepare partnership accounts

Question 4: Egriff Ltd

4(a): Calculating ratios

4(b): Interpreting ratios

4(c): Drawing conclusions and reporting to users

ACCA F3 Past Papers

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CAT T6 Past Papers

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