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ACCA F3 – Financial Accounting by Nasir Vohra (December 2022)

By Nasir Vohra
Learn the underlying principles and concepts of financial accounting, accounting techniques and the preparation of basic financial statements. You’ll demonstrate technical proficiency in the use of double-entry techniques, including the preparation and interpretation of basic financial statements for sole traders, partnerships, companies and simple groups of companies.



  • Complete & comprehensive course coverage
  • 60+ lectures hours,
  • More than 200 + practice MCQ’s questions ( including BPP & Kaplan exam practice kit questions solutions)
  • One fortnight test paper(after topic completion)
  • 1 handout (practice kit) prepared by teacher
  • Course completion final mock
  • Query section(every fortnight live class)
  • After course completion (practice to pass mixed bank questions recording)
  • Access anywhere, anytime with best preparation strategy
  • WhatsApp group support directly with teacher

Nasir Vohra

Mr. Nasir Vohra is currently a faculty member of an “RAET of ICAP” and “PLATINUM STATUS of ACCA” & “ICMAP” with more than 15 years of experience. He has been in teaching various Professional Accountancy & Academic Qualifications like CA, ACCA & CMA MBA & BBA. He spent his 15 years as a full time teacher and teaching the following subjects in different qualifications: Quantitative Techniques, Business Math & Statistics, Introduction to Accounting, Financial Accounting, Financial Reporting, and Cost & Management accounting.

He has worked on various task including delivering lectures, mentoring students, conducting career counseling session, imparting training on newly inducted tutors, preparing MCQ Bank, writing technical articles on the complex areas where students / peers faced difficulties.

At TSB, Nasir Vohra brings his broad experience in myriad subjects to teach his students Financial Accounting and cost accounting.




A- The context and purpose of financial reporting

  1. The scope and purpose of financial statements for external reporting
  2. Users’ and stakeholders’ needs
  3. The main elements of financial reports
  4. The regulatory framework (legislation and regulation, reasons and limitations, relevance of accounting standards)
  5. Duties and responsibilities of those charged with governance.

B- The qualitative characteristics of financial information

  1. The qualitative characteristics of financial information

C- The use of double-entry and accounting systems

  1. Double-entry book-keeping principles including the maintenance of accounting records and sources of accounting information
  2. Ledger accounts, books of prime entry, and journals

D- Recording transactions and events

  1. Sales and purchases
  2. Cash
  3. Inventory
  4. Tangible non-current assets
  5. Depreciation
  6. Intangible non-current assets and amortization
  7. Accruals and prepayments

EPreparing a trial balance

  1. Trial balance
  2. Correction of errors
  3. Control accounts and reconciliations
  4. Bank reconciliations
  5. Suspense accounts

F- Preparing basic financial statements

  1. Statements of financial position
  2. Statements of profit or loss and other comprehensive income
  3. Disclosure notes
  4. Events after the reporting period
  5. Statements of cash flows
  6. Incomplete records

G- Preparing simple consolidated financial statements

  1. Subsidiaries
  2. Associates

H- Interpretation of financial statements

  1. Importance and purpose of analysis of financial statements
  2. Ratios
  3. Analysis of financial statements


1- Duration of the course
The course will be covered in 3 months to prepare TSB students for every attempt.

2- Till what date do I get access to the course when I subscribe?
You can access the course till your exam date, which means that access will expire on the date of your exam.

3- Are these downloadable lectures? Do we need internet connection?
Video lectures cannot be downloaded; in fact it is strictly prohibited to download them. You can access video lectures online anywhere, anytime from our Learning Management System (LMS). Internet connection is also required to access the course.

4- Would I receive books along with this course?
Your course fee includes hard copy companion books that will be delivered to your address provided without any hassle. All e-books will also be available with your course and you can download/ use them with these lectures.

5- Can I order only books without subscription to the course?
Yes, of course you can. Our books are popular among students all over Pakistan. However, please note that these books primarily serve as companion material to the course and they are at best effective with the lectures and faculty guidance.

6- How would I be able to connect with the faculty till our exams?
You always stay connected with us via a very effective WhatsApp group and live webinars. You will also be able to benefit from Faculty Support Specialist.

7- Can we share our user ID and password to our friends or if I download content for later reference or sharing to my friends? Is that allowed?
It’s a very good and important question. Sharing of User ID, Passwords, downloading of lectures, screen recording is very strictly prohibited. All our courses are copyrighted protected under Copyright Laws. Sharing / downloading of content would result in legal repercussions. For more details see our privacy policy

9- Should the exam tasks be managed in numerical order?
It all depends on individual circumstances, but it is strongly advisable to answer in order. As the case study is usually an evolving story with events happening in a logical order this would be advantageous, particularly where the role changes or there is a time change or where tasks build on what has happened previously.

If a part of a task cannot be answered, general exam rules will apply – move on and come back at the end so time is not wasted in trying something that is proving hard to do.

10- The exam requirements have specific directed requirements which don’t reflect real world, why?
ACCA recognizes that students are often not actually at the level of the role they are asked to take and hence the requirements have been tailored to reflect this and provide a little more direction. Also this is a reflection of the fact that there is no pre-seen information and often in the real world managers do (or should) give some guidance or context to employees when instructing them to carry out tasks.

12- Is there a maximum limit of marks assigned for each professional skill tested in a requirement?
The marks assigned to each professional skill are 2, 3 or 4. So, a minimum 2 and maximum 4 per requirement can be considered

13- Should student be advised to write answer plans in answer sheet?
Planning answers is important in all exams, and especially in Strategic Business Leader, so you should encourage your students to do so. You should advise them to write these plans in the answer booklet, so that they are visible to the markers. Just as in other exams, there is the chance that additional marks could be gained if a plan clearly covered a point that a student had not had time to incorporate into their final answer.

14- I am financially constraint and need some financial assistance from TSB Education, how can I be facilitated?
TSB Education is known to stand by its students and facilitate them in whatever way it can. We are a principled organization committed to the cause of education. if you need our support, please fill out this simple Financial Assistance form and our representative will reach out to you to take the process forward.

15- Why TSB Education is offering courses in USD to students who are located outside Pakistan/abroad?
Our courses of ACCA and CA are taken by students all over the world i.e. more than 25 countries and 40 cities. Our prices are set keeping in view international prices. However, you will find them below our accounting international competitors but as we are a Pakistani organization, so for students residing in Pakistan our prices are at specially reduced rates. You may notice that our prices are not reduced for India and Bangladesh or any other comparable country but only for students residing in Pakistan as we understand paying in US Dollars is expensive for them. Moreover, it is much less than the classroom cost and they save logistics cost too. As for local price comparison, it is suggested to compare our prices with the value you receive. Our courses are of premium quality (you may visit our fb page, YouTube channel, take trial to experience our platform or better ask your friends) and maintaining it to international professional standards take heavy costs at our end.

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