This is a CA FIN exam reference guide with summarised notes for FIN117. They cover Financial Accounting and Reporting course in 11 pages. The format of this guide is as follows:
- For each unit in the subject I recorded the activities/Worked examples/Exam questions that were assessed for each topic
- For each activity I have included what the question asked and the areas of content assessed
Above format was proved very useful in FIN exam. That allowed me to get to the point faster. And the summarised notes are concise and collated.
Withing the Financial Accounting and Reporting notes, the following topics are covered:
- Difference in Goodwill under Partial Method and Full Method
- Determining Revenue Recognition Policy (study aid 3-1)
- Claims Occurring after Reporting Date
- When to Capitalise Borrowing Costs
- Classifying shares as ‘Available for Sale’
- Leases
- Periods
- Determining Function Currency [AASB 121]
- Critical File Index
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