ACCA Applied Knowledge Financial Accounting (FA) Practice Test
ACCA Applied Knowledge Financial Accounting (FA) के लिए अपना आत्मविश्वास बढ़ाएँ। अवधारणाओं का अभ्यास करें, उत्तरों को समझें और हर सवाल के साथ अपना ज्ञान मज़बूत करें।
एक नमूना सवाल आज़माएँपरीक्षा का परिचय और विवरण
ACCA foundational financial accounting examination covering double-entry bookkeeping, financial statements, ledger accounts, and basic accounting principles. Administered by Association of Chartered Certified Accountants as a linear format exam. Key domains include Double-entry bookkeeping, Financial statements and Preparing basic accounts. The exam consists of 100 questions over 120 minutes.
नमूना प्रश्न
अभ्यास कैसे काम करता है, यह जानने के लिए एक उत्तर चुनें और व्याख्या देखें।
Two retailers use different inventory formulas for similar goods without disclosure. Which enhancing characteristic is most affected for users comparing them?
Onyx Co compares the payables ledger control account with supplier statements. What is the main purpose?
Raven Co compares its ratios with a larger competitor using different accounting policies. What limitation should be highlighted?
Elder Co reconciles its payables ledger control balance of $14,200 to a supplier statement. A supplier invoice of $1,600 is omitted from the ledger, a payment of $900 has not reached the supplier, and a credit note of $500 is omitted from the supplier statement. What supplier statement balance is expected?
A new finance assistant asks where dividends paid and a rights issue should be shown. Which statement is designed to summarise owner movements during the year?
इस परीक्षा में क्या शामिल है
01Double-entry bookkeeping
This domain covers double-entry bookkeeping principles, including recording transactions, maintaining ledger accounts, and applying the conceptual framework. Candidates must understand how computerised accounting systems update records and process entries.
02Financial statements
This domain covers the preparation and interpretation of financial statements, including statement of cash flows under IAS 7 using both direct and indirect methods. Candidates must understand presentation and disclosure requirements.
03Preparing basic accounts
This domain covers preparing basic accounts, including trial balance adjustments, suspense account clearance, and error correction. Candidates must also reconcile supplier statements and prepare simple consolidated financial statements.