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ACCA Heather Hamilton 
 

Heather Hamilton BA,MA

ACCA Paper Specialist: F3

 

Heather has extensive industry and academic experience, working in a variety of accounting and finance positions over the last 12 years – nationally and internationally. She has extensive lecturing experience at both degree and professional level and is author of several accounting manuals used in professional examinations and examiner of several financial accounting papers to professional level.


Heather’s extensive experience ensures that she knows exactly what students require to pass examinations. Her lectures focus of giving students a thorough understanding and knowledge of the subject matter through constant reinforcement and real life examples. This combined with an uncompromising focus on past examination questions and solutions, ensures that students are in the best possible position to achieve examination success.

 

 

F3 - Financial Accounting explained


 
AIMS AND OBJECTIVES

 
To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statement.

 

On successful completion of this paper, candidates should be able to:


  • Explain the context and purpose of financial reporting
  • Define the qualitative characteristics of financial information and the fundamental bases of accounting
  • Demonstrate the use of double- entry and accounting systems Record transactions and events
  • Prepare a trial balance (including identifying and correcting errors)
  • Prepare basic financial statements for incorporated and unincorporated entities.



 

 

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