F3 Financial Accounting
Kanalga Telegram’da o‘tish
The Biggest ACCA F3 channel in UZBEKISTAN⚡️📕 ACCA F3 is the official project of @the_acca
Ko'proq ko'rsatish📈 Telegram kanali F3 Financial Accounting analitikasi
F3 Financial Accounting (@acca_f3_fa) Ingliz til segmentidagi kanali faol ishtirokchi. Hozirda hamjamiyat 11 750 obunachidan iborat bo'lib, Taʼlim toifasida 17 010-o'rinni va O'zbekiston mintaqasida 6 845-o'rinni egallagan.
📊 Auditoriya ko‘rsatkichlari va dinamika
невідомо sanasidan buyon loyiha tez o‘sib, 11 750 obunachiga ega bo‘ldi.
12 Iyul, 2026 dagi oxirgi ma’lumotlarga ko‘ra kanal barqaror faollikka ega. Oxirgi 30 kunda obunachilar soni 266 ga, so‘nggi 24 soatda esa 6 ga o‘zgardi va umumiy qamrov yuqori darajada qolmoqda.
- Tasdiqlash holati: Tasdiqlanmagan
- Jalb etish (ER): Auditoriya o‘rtacha 15.60% darajada jalb etiladi. Nashrdan keyingi dastlabki 24 soatda kontent odatda umumiy obunachilar sonining 6.55% ini tashkil etuvchi reaksiyalarni to‘playdi.
- Post qamrovi: Har bir post o‘rtacha 1 831 marta ko‘riladi; birinchi sutkada odatda 769 ta ko‘rish yig‘iladi.
- Reaksiyalar va o‘zaro ta’sir: Auditoriya faol: har bir postga o‘rtacha 12 ta reaksiya keladi.
- Tematik yo‘nalishlar: Kontent depreciation, acca, accounting, amortisation, characteristic kabi asosiy mavzularga jamlangan.
📝 Tavsif va kontent siyosati
Muallif resursni shaxsiy fikrni ifoda etish maydoni sifatida ta’riflaydi:
“The Biggest ACCA F3 channel in UZBEKISTAN⚡️📕
ACCA F3 is the official project of @the_acca”
Yuqori yangilanish chastotasi (oxirgi ma’lumot 13 Iyul, 2026 da olingan) sababli kanal doimo dolzarb va katta qamrovli bo‘lib qoladi. Analitika auditoriya kontent bilan faol hamkorlik qilishini, uni Taʼlim toifasidagi muhim ta’sir nuqtasiga aylantirishini ko‘rsatadi.
11 750
Obunachilar
+624 soatlar
+927 kunlar
+26630 kunlar
Postlar arxiv
11 757
Repost from ACCA with Bekhzod
🧠 Quick Quiz
A business paid $3,600 for insurance on 1 October 20X5 covering 12 months up to 30 September 20X6.
What insurance expense should be charged to the statement of profit or loss for the year ended 31 December 20X5?
A) $900
B) $1,200
C) $2,700
D) $3,600
Think it through before scrolling... 👇
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✅ Answer: A — $900
The insurance covers 12 months, but only 3 months relate to the current year:
*October
*November
*December
So the expense for 20X5 is:
$3,600 ÷ 12 × 3 = $900
The remaining $2,700 relates to the next accounting period, so it should be treated as a prepayment.
This is an application of the accruals concept: charge only the expense that belongs to the current period.
✈️@acca_with_bekhzod✈️
11 757
🧠 Quick Quiz
A business bought a machine for $18,000. It paid $7,000 immediately by bank and will pay the rest next month.
What is the effect on the accounting equation?
A) Assets +$18,000; Liabilities +$18,000
B) Assets +$11,000; Liabilities +$11,000
C) Assets +$18,000; Liabilities +$11,000
D) Assets +$11,000; Liabilities +$18,000
Think it through before scrolling... 👇
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✅ Answer: B Assets +$11,000; Liabilities +$11,000
The machine increases non-current assets by $18,000, but bank decreases by $7,000 because part of the payment was made immediately.
So the net increase in assets is $11,000.
The unpaid balance of $11,000 creates a liability.
This is a classic accounting equation question: always think about the net effect on assets, not just one side of the transaction.
✈️@ACCA_F3_FA✈️
11 757
Repost from ACCA with Bekhzod
🧠 Quick quiz!
Which of the following errors cannot be detected by a Trial Balance?
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Repost from ACCA with Bekhzod
🧠 Quick Quiz
A customer owed the business $1,500. The customer paid the full amount directly into the bank account.
Which double entry is correct?
A) Dr Trade Receivables $1,500; Cr Bank $1,500
B) Dr Bank $1,500; Cr Revenue $1,500
C) Dr Bank $1,500; Cr Trade Receivables $1,500
D) Dr Cash $1,500; Cr Revenue $1,500
Think it through before scrolling... 👇
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✅ Answer: C — Dr Bank $1,500; Cr Trade Receivables $1,500
The business receives cash in the bank, so Bank is debited. The customer no longer owes the business, so Trade Receivables are credited.
Revenue is not recognised because it was recorded when the sale was originally made.
✈️@acca_with_bekhzod✈️
11 757
🧠 Quick Quiz — Can you get this right?
A business purchased inventory for $12,000 on credit.
What is the effect on the accounting equation?
A) Assets +$12,000; Equity +$12,000
B) Assets +$12,000; Liabilities +$12,000
C) Assets +$12,000; Liabilities -$12,000
D) Assets -$12,000; Liabilities +$12,000
Think it through before scrolling... 👇
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✅ Answer: B — Assets +$12,000; Liabilities +$12,000
Inventory increases because the business has received the goods. Since nothing has been paid yet, a liability (Trade Payables) is also created.
This transaction does not affect equity because no profit or loss has been made.
How did you do? 💪
✈️@ACCA_F3_FA✈️
11 757
Repost from ACCA with Bekhzod
🇺🇿 The Accounting Equation — O'zbek tilida
📌 Videoni qulaylik uchun 1.25x–2x speedda ham ko'rishingiz mumkin.
✈️@acca_with_bekhzod✈️
11 757
If you'd like to finish the lesson faster, feel free to watch it at 1.25x, 1.5x, or 2x speed 🚀
11 757
Repost from ACCA with Bekhzod
If you'd like to finish the lesson faster, feel free to watch it at 1.25x, 1.5x, or 2x speed 🚀
11 757
Repost from ACCA with Bekhzod
📊 Mr JOHN Trade Excel File
Here's the Excel file used during today's live session.
You can follow all 4 transactions and see how they affect:
• Balance Sheet
• Profit or Loss
• Retained Earnings
🎥 Recording coming soon.
✈️@acca_with_bekhzod✈️
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📊 Why you MUST study FA before FR in ACCA
If you're planning to take FR (Financial Reporting) without completing FA (Financial Accounting) first — stop right there. Here's why the order matters 👇
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🧱 FA is the foundation
FA teaches you the basics — double entry, trial balance, basic financial statements. FR assumes you already know all of this. Jump straight into FR and you'll feel completely lost.
📈 FR goes much deeper
FR takes every FA concept and expands it significantly:
• FA: basic financial statements → FR: consolidated group accounts
• FA: simple accruals → FR: complex lease accounting (IFRS 16)
• FA: intro to assets → FR: impairment, revaluation, intangibles
🔗 The concepts are directly linked
FR is literally the next level of FA. Standards like IAS 1, IAS 16, and IFRS 15 that you briefly touched in FA are examined in full depth in FR.
⏱ You'll save time overall
Students who skip FA and go straight to FR spend twice as long trying to understand FR. Doing FA first makes FR significantly faster and easier to grasp.
💡 ACCA designed it this way on purpose
The ACCA qualification is structured so that Applied Knowledge (including FA) comes before Applied Skills (including FR). This isn't random — it's a deliberate learning journey.
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✅ Bottom line: Master FA first, and FR will feel like a natural next step — not an overwhelming jump.
Have questions about your ACCA journey? Drop them below 👇
#ACCA #FR #FA #FinancialReporting #AccountingStudy
11 757
Repost from ACCA with Bekhzod
📊 Mr JOHN Trade Excel File
Here's the Excel file used during today's live session.
You can follow all 4 transactions and see how they affect:
• Balance Sheet
• Profit or Loss
• Retained Earnings
🎥 Recording coming soon.
✈️@acca_with_bekhzod✈️
11 757
📊 Mr JOHN Trade Excel File
Here's the Excel file used during today's live session.
You can follow all 4 transactions and see how they affect:
• Balance Sheet
• Profit or Loss
• Retained Earnings
🎥 Recording coming soon.
✈️@acca_with_bekhzod✈️
11 757
Repost from ACCA with Bekhzod
Thank you everyone for joining today's live session! 🙌
📊 The Excel file will be shared in about 10 minutes.
🎥 The session recording will be uploaded shortly after.
Stay tuned!
✈️@acca_with_bekhzod✈️
11 757
Repost from ACCA with Bekhzod
🕵️♂️ WHERE DOES THE PROFIT GO? 🤔
Join me this Saturday as we uncover one of the biggest mysteries in accounting! 🧩
Using a simple business story, we'll connect:
📊 Balance Sheet
📈 Profit or Loss
💰 Retained Earnings
🗓 Saturday
⏰ 20:00 (Tashkent Time)
📍 Telegram Live
Perfect for beginners! 🚀🎓
✈️@acca_with_bekhzod✈️
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Interesting results🔵
Many students can calculate profit.
But far fewer understand where profit goes afterwards.
🕵♂ We'll solve the mystery soon...
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Repost from ACCA with Bekhzod
🕵️ A company earns a profit of $3,000.
What happens to that profit at the end of the year?
