THE UNIVERSITY OF KENT 
ACCT3000 - Financial Accounting 
Final Examination Guide and Notes 2023 
 
Part 01. Revision Notes 
Part 02. Sample Final Examination Paper 
Part 03. Suggested Solutions to Final Exam Paper 
Part 04. Final Examination - Hints and Tips 
 
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University of Kent - ACCT3000: Financial Accounting

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ACADEMIC YEAR 2023 - 2024

University	University of Kent
Study Level	Undergraduate
Module Code	ACCT3000
Module Name	Financial Accounting
Notes Title	Final Examination Guide and Notes
Format	PDF
Page Length	81

The ACCT3000: Financial Accounting, University of Kent - Final Examination Guide and Notes 2023 provides you with a unique summarised version of the core information contained in the full module, as well as the essentials you need in order to fully comprehend and apply. These features have been specifically designed to help you apply your knowledge in the exam. You do not need to be an expert in the course; you just need a basic understanding and should be able to quickly recall the information that you learned. You can use these notes as a reference to understand the topics better and improve your grades in the final examination.

ACCT3000

This is an introductory module to introduce students to the role and evolution of accounting. Main topics covered include: single entry accounting; double entry bookkeeping; financial reporting conventions; recording transactions and adjusting entries; principal financial statements; institutional requirements; auditing; monetary items; purchases and sales; bad and doubtful debts; inventory valuation; non-current assets and depreciation methods; liabilities; sole traders and clubs, partnerships, companies; capital structures; cash flow statements; interpretation of accounts through ratio analysis; problems of, and alternatives to, historical cost accounting.

On successfully completing the module, you will be able to:

identify the professional and regulatory environments within which financial statements are prepared.
define the conceptual framework underpinning the preparation of financial statements.
manipulate financial data and analyse financial performance.
record and summarise economic events through double entry bookkeeping and prepare financial statements.

MODULE CODE	MODULE NAME
ACCT3000	Financial Accounting
ACCT3050	Principles of Management Accounting
ACCT5020	Corporate Finance and Investment Decisions
ACCT5220	Advanced Financial Accounting
BUSN3014	Financial Markets and Institutions
BUSN3120	Introduction to Management
BUSN3130	Introduction to Statistics for Business
BUSN3650	Economics for Business 1
BUSN3690	Financial Accounting, Reporting and Analysis
BUSN3700	Introduction to Marketing
BUSN3860	Fundamentals of Accounting
ECON3090	Statistics for Economics
ECON5430	Econometrics 2: Topics in Time Series
ECOX3001	Principles of Microeconomics
ECOX3003	Principles of Macroeconomics
ECOX3004	Applied Statistical Analysis for Economics
ECOX5001	Microeconomic Analysis
FIN 36053	Business Finance
FIN 46056	Advanced Fixed Income Management
FIN 56055	Advanced Derivative Securities

University of Kent - ACCT3000: Financial Accounting

INFORMATION

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