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financial reporting revision

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Introduction i
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Financial Accounting III
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© THE REGISTERED TRUSTEES STRATHMORE EDUCATION
TRUST 1992
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Syllabus

ii

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Financial Accounting III Subject No. 10 Strathmore University Distance Learning Centre P.O. Box 59857, 00200, Nairobi, Kenya. Tel:+254 (02) 606155 Fax: +254 (02) 607498 Email: dlc@strathmore.edu Copyright ALL RIGHTS RESERVED. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the copyright owner. This publication may not be lent, resold, hired or otherwise disposed of by any way of trade without the prior written consent of the copyright owner. ? THE REGISTERED TRUSTEES STRATHMORE EDUCATION TRUST 1992 Acknowledgment We gratefully acknowledge permission to quote from the past examination papers of the following bodies: Kenya Accountants and Secretaries National Examination Board (KASNEB); Chartered Institute of Management Accountants (CIMA); Association of Chartered Certified Accountants (ACCA). Contents Acknowledgment iii Contents iv Part I: Introduction xi Approach to Examinations xiii Syllabus xiv CONTENTS xiv ANALYSIS OF RECENT EXAMINATIONS xvi xviii PART II: Past Paper Questions and Answers 1 Questions - Past Papers ...
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