THE UNIVERSITY OF EXETER 
BEA2019: Financial Accounting A 
Final Examination Guide and Notes 2024 
 
Part 01. About This Guide 
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 Exeter

University of Exeter - BEA2019: Financial Accounting A (Solutions)

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ACADEMIC YEAR 2023 - 2024

University	University of Exeter
Module Code	BEA2019
Module Name	Financial Accounting A
Study Level	Undergraduate
Notes Title	Final Examination Guide and Notes
Page Length	37

Prepare for the BEA2019: Financial Accounting A, University of Exeter - Final Examination 2024 with the most complete exam guide available for this module, including exam-style questions, and advice on common examination pitfalls. You will get with a clear picture of how the final exam will be assessed, and how it is structured, as well as the likely style and range of questions that you could see in the final exam. The purpose of this guide is to provide a logical structure for the topics that make up the module; to emphasise and explain the important concepts and methods in each topic; and to provide initial examples to which the concepts and methods are applied. This self-study set has been thoroughly updated to cover all the topics contained in the latest edition of the exam.

This financial accounting module delves into creating financial reports for external users like shareholders and creditors, a cornerstone of efficient financial markets. It explores the regulatory environment, the key Conceptual Framework for reporting, and the International Financial Reporting Standards (IFRS). Through IFRS, you'll master recognising, measuring, and disclosing various financial statement items, from overall presentation to specifics like property, investments, and leases. Building on introductory accounting (BEA1008), the module assumes familiarity with financial statement elements, accrual accounting, double-entry bookkeeping, adjustments, and preparing basic financial statements.

Main topics to be covered:

The accounting process
The financial reporting environment
The conceptual framework
Presentation of financial statements
Property, plant & equipment
Investment property
Intangible assets
Provisions and contingencies
Tax and deferred tax

MODULE CODE	MODULE NAME
BEA1008	Introduction to Financial Accounting
BEA1010	Business Finance for Accountants
BEA1012	Introduction to Statistics for Accountants
BEA1013	Introduction to Accounting
BEA2010	Managerial Accounting
BEA2018	Corporate Finance
BEA2019	Financial Accounting A
BEA3008	Finance for Managers
BEA3018	Advanced Corporate Finance
BEA3026	Financial Modelling
BEE1006	Introduction to Finance
BEE1022	Introduction to Statistics
BEE1023	Introduction to Econometrics
BEE1025	Statistics for Business and Management
BEE1036	Economics I
BEE1037	Economics II
BEE2020	Introduction to Econometric Theory
BEE2025	Microeconomics II
BEE2027	Financial Markets and Decisions I
BEE2038	Intermediate Microeconomics
BEE3059	Asset Pricing
BEM1019	Fundamentals of Marketing

University of Exeter - BEA2019: Financial Accounting A (Solutions)

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