I N T E R A C T I V E T E X T CAT INTERMEDIATE PAPER 3 MAINTAINING FINANCIAL RECORDS (INTERNATIONAL) BPP is the official provider of training materials for the ACCA's CAT qualification. This Interactive Text forms part of a suite of learning tools, which also includes CD-ROMs for tuition and computer based assessment, and the innovative, internet-based Learn Online. This text has been specifically written to the current syllabus and Teaching Guide. • Clear language and presentation • Plenty of questions, examples and quizzes to demonstrate and practise techniques • Syllabus and teaching guide • A question and answer bank prepared by BPP Learning Media authors FOR EXAMS IN DECEMBER 2008 AND JUNE 2009 ii First edition 2003 Sixth edition June 2008 ISBN 9780 7517 4831 4 (Previous ISBN 9780 7517 3578 9) British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests. All our 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 BPP Learning Media Ltd. We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, unless where otherwise stated. © BPP Learning Media Ltd 2008 Contents iii Contents Page Introduction How to use this Interactive Text v Approach to examining the syllabus vi Analysis of past papers vi The computer based examination vii Tackling multiple choice questions viii Part A Basic bookkeeping 1 Assets, liabilities and the accounting equation 3 2 Statement of financial position and income statement 23 3 Recording and summarising transactions 41 4 Posting transactions, balancing accounts and the trial balance 61 Part B Advanced accounting procedures 5 Accounting concepts and standards 95 6 Control accounts and the correction of errors 113 7 Accruals and prepayments, receivables and irrecoverable debts 151 8 Cost of goods sold and the treatment of inventories 171 9 Non-current assets and depreciation 193 10 Extended trial balance 223 11 The accounts of sole traders 243 Part C Incomplete records and other accounts 12 Incomplete records 257 13 Partnerships 287 Exam question bank 297 Exam answer bank 309 List of key terms 325 Index 327 Review form and free prize draw

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