If you’re preparing for ACCA FFA (F3/FA/FFA), understanding General Ledger Accounts and Journals is essential. This topic is part of Chapter 3: Double-Entry Bookkeeping (Part 2) and is frequently tested in exams.
In this lesson, we explain Kaplan Exam Kit Questions 102 to 125 in Nepali, focusing on important and tricky questions to help you build strong concepts and improve accuracy.
📚 What this lesson covers:
- General Ledger Accounts (GL)
- Journals and their role in accounting
- Step-by-step solutions of Kaplan Kit Q102–125
- Important and tricky questions explained
- Common mistakes and exam tips
🎯 Why this topic matters:
General ledger and journals are the core of recording financial transactions. A clear understanding of these will help you solve questions faster and more accurately in exams.
🎥 Watch the Full Video:
👉 [https://youtu.be/cRW8excjbN4]
📺 Full Playlist (ACCA FFA Nepali Series):
👉 [https://www.youtube.com/playlist?list=PL6MketilTTIMVuMRUPkY1eAdlv_2d0HIY]
📌 Quick Tips:
- Understand the flow: Journal → Ledger → Trial Balance
- Practice journal entries regularly
- Focus on accuracy in posting to ledger accounts
- Watch out for tricky adjustments
📝 Conclusion:
This part is crucial for mastering double-entry bookkeeping. Regular practice of Kaplan Kit questions will help you gain confidence and improve your exam performance.
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