• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
    • BT
    • MA
    • FA
    • LW
    • PM
    • TX-UK
    • FR
    • AA
    • FM
    • SBL
    • SBR
    • AAA
    • AFM
    • APM
    • ATX
    • Dates
    • What is ACCA

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

ACCA F3 Key to success

VIVA

key

 ACCA F3 – Nature of the paper

ACCA F3 Paper – Financial Accounting –is concerned with the preparation of financial accounts. The topics examined cover everything from basic double entry through to the preparation of statements of cash flows, and basic consolidated accounts.

Structure of the F3 paper

  • Section A will contain 35 two mark objective questions.
  • Section B will contain 2 fifteen mark multi-task questions. One will test consolidations and the other will test accounts preparation.

Emphasis of the F3 exam

Depending on your previous studies and what you do at work, you may be happy already with many of the topics. However the syllabus is very large and there is a lot of time pressure in the examinations – it is difficult to complete all of the questions in two hours. Additionally, there often small ‘tricks’ in the wording of the questions which (especially under time pressure) lead to it being easy to choose the wrong answer even if you are happy with the particular topic.

Although all the questions Section A carry equal marks, they are not all of equal difficulty. You will find some of the questions very quick and easy, whereas others will take much longer.

Although the majority of questions involve calculations, there will be some questions asking you to choose between several written statements. This particularly applies to questions about the Financial Reporting Standards.



How to pass ACCA F3 exam

Use the OpenTuition ACCA F3  lectures along with the F3 Course Notes. Make sure that you are happy with the topics, but also listen carefully to the lectures and check that you really do understand.

When you are confident of a topic then practise as many past exam questions as you can.

Of great importance if that you then start trying tests of mixed questions (from one of the revision/exam kits available). You should practice determining which topic each question is examining quickly, and you should practice under strict time pressure. If you do take as long as you want then you will get most of the answers correct, but it is under time pressure that you are more likely to misread questions and make silly mistakes.

See also:

F3 Forum Support – post your questions to get help from other students
ACCA F3 Syllabus and study guide
F3 Examinable documents
Paper F3 Technical Articles
Paper F3 Pilot Exam – Questions and Answers
Paper F3 Examiner’s Reports
Examiners’ guidance
Examinable Documents (F3 INT)ACCA F3 Pass rates
Computer-based exams – preparing for the experience
ACCA F3 Demo CBE Exam
 

Reader Interactions

Comments

  1. joseph5925 says

    April 27, 2019 at 5:38 am

    i failed twice for main f3..somebody could help what to do and how to approach??

    Log in to Reply
    • John Moffat says

      April 27, 2019 at 9:41 pm

      Have you watched all of our free lectures? Did you buy a Revision Kit from one of the ACCA approved publishers and practice all of the questions?

      Log in to Reply
      • mohammadahmad says

        March 4, 2023 at 2:18 pm

        Hello Sir. In Question 25.3, how can we find the equity of the Subsidiary company that the parent company holds?

      • John Moffat says

        March 5, 2023 at 6:26 am

        This page is no longer linked from our website because it is not called Paper F3. It is called Paper FA and you should follow links from our main Paper FA page.
        Also I have no idea what question you are referring to because I have no idea what book you are using!

  2. nonkie says

    February 8, 2018 at 1:41 pm

    hi guys can someone help me with past exam papers and helpful study material of f3 i failed it and i want to rewrite it.

    Log in to Reply
    • John Moffat says

      February 8, 2018 at 3:56 pm

      There is no point in asking about past exam papers – the ACCA does not publish past exam papers for Paper F3.

      Our lectures are a complete free course for Paper F3 and cover everything needed to be able to pass the exam well.
      For practice you need to buy a Revision Kit from one of the ACCA approved publishers.

      If you need more information then ask in the forums and not as a comment on a lecture.

      Log in to Reply
  3. aziz says

    September 21, 2017 at 11:50 pm

    do you have any parson to help me give f3 materials

    Log in to Reply
    • John Moffat says

      September 22, 2017 at 7:32 am

      The lectures and notes on this website are all available free of charge. Uf you are having problems accessing them then ask on the support page.

      If you want more materials then you should buy them from one of the ACCA approved publishers and not expect to be given them!!

      Log in to Reply
  4. vincentpaul says

    December 24, 2016 at 7:38 pm

    Please I can’t download the dpf f3 what should I do or how do I do it? Please I need answers

    Log in to Reply
    • John Moffat says

      December 24, 2016 at 10:00 pm

      You should ask about this on the support page. The link is below the lecture under the heading ‘technical problems’.

      Log in to Reply
  5. fifayoun8 says

    September 11, 2015 at 11:45 am

    may you help me plz f3 past papers thanks

    Log in to Reply
    • John Moffat says

      September 11, 2015 at 12:06 pm

      The ACCA does not release past papers for Paper F3.

      Log in to Reply
  6. namubiru says

    May 28, 2015 at 9:10 pm

    Interesting!

    Log in to Reply
  7. Lucky says

    March 13, 2015 at 12:37 am

    thank u guys.. my FIA exams made simple..

    Log in to Reply
  8. FARHAD says

    January 4, 2015 at 5:40 pm

    Can you please make your own revision kit?? This is the best for ACCA no doubt.

    Log in to Reply
  9. Bright says

    December 12, 2014 at 3:26 pm

    Guys can anyone help me with pastpapers and helpful materials for Fab, FFa & Fma, u can send via my email (br******************@***oo.com). thank you in advance and goodluck to all ACCA students.

    Log in to Reply
  10. Bright says

    December 12, 2014 at 3:15 pm

    thank you opentuition for the help you are providing to every student like me. thanks

    Log in to Reply
  11. kelly says

    April 19, 2014 at 1:24 am

    thanks to opentuition for providing acca students with free study matrials.But ive not been able to watch the online lectures, is it free as in ‘free’?

    Log in to Reply
    • John Moffat says

      April 19, 2014 at 7:26 am

      The lectures are free and are working OK.

      Have a look at the technical support page if you cannot watch them – the link is above.

      Log in to Reply
  12. maruf says

    February 27, 2014 at 2:03 pm

    really wonderful…… i was very disappointed & afraid when i saw some of my friends didn’t pass f3 exam…i decided to quit acca but one of my friend(who have done very well in f3) gave me a advice to study opentuition ebooks lectures……really its a great platform of research & practice acca papers…and specially i must thank all the teachers who contributed in this web…..

    Log in to Reply
  13. kigoye says

    October 18, 2012 at 3:24 pm

    Encouraging to read

    Log in to Reply
    • 319chi5y says

      May 5, 2016 at 2:55 pm

      How possible is that one can start now preparing for the exam by studying extra hard and by practicing a lot on line tests and mock exams can pass the exams.Is it possible?….with the help of Open Tuition?

      Log in to Reply
  14. rofiqajuhanwasil says

    October 9, 2012 at 10:28 am

    thank you opentuition.com..

    Log in to Reply
  15. xlong23 says

    September 17, 2012 at 2:04 pm

    very very help materials , you guys are doing a wonderful job

    Log in to Reply
    • xlong23 says

      October 8, 2012 at 1:29 am

      @xlong23, very very helpful materials , l mean to say

      Log in to Reply
  16. kimanthi says

    September 12, 2012 at 6:38 am

    Nice stuf here

    Log in to Reply
  17. sabihh says

    August 28, 2012 at 12:39 pm

    is some is 4m karachi ??

    Log in to Reply
  18. marva25 says

    August 28, 2012 at 2:58 am

    The information is very clear and helpful. Thank you.

    Log in to Reply
    • sabihh says

      August 28, 2012 at 12:38 pm

      @marva25, yeah,,

      Log in to Reply
  19. maureenbandac says

    August 3, 2012 at 10:19 pm

    can i study online?

    Log in to Reply
    • John Moffat says

      August 28, 2012 at 8:23 am

      @maureenbandac, The ACCA allow you to study any way you like. What we provide on this website are free Course Notes and free video lectures.

      Log in to Reply

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in