acca exam tips december 2013

7/27/2019 ACCA Exam Tips December 2013

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December 2013 ACCA Exam tips

Please Note:

ACCA Exam Tips should not be relied on, they

are only intelligent guesses.

The only purpose of the ACCA Exam Tips is to

give you suggestions for topics to concentrateon in your last few days of preparation. Do not exclude other topics from your

overall preparation.

To get the most from your preparation, make sure you watch all OpenTuition

ACCA lectures, and practice as many past exam questions as possible! Also

check all the latest Student Accountant Technical Articles.

Tips for ACCA F1 – F3

No exam tips available – Multiple choice questions cover entire syllabus

Speed up your ACCA exam preparation, get free:

ACCA F1 course notes – and watch free F1 lectures



ACCA Exam tips for Paper F4 English

1 Criminal law, civil law and arbitration (D07)

2 Define consideration, sufficient and adequate (J09)

3 Terms, representations, express and implied (J09)

4 Limitation on choice of company names, passing off, names adjudicator (J09)

5 Meetings, AGMs, OGMs, Class (Pilot)

6 CDDA grounds and explanation (J09)

7 Corporate governance: rights, duties and role of auditors (D07)

8 Contract offer, counter offer, goods in shop window (D07)

9 Shareholder liability on partly paid shares (Pilot)

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ACCA Exam tips for Paper F4 Global

1 Criminal law, civil law and arbitration (D07)

2 Arbitration advantages and disadvantages, statement of claim and defence (J09)

3 Sale of Goods, passing of risk (J08, D09)

4 Limitation on choice of company names, passing off, names adjudicator (J09)

5 Directors’ authority:- express, implied, apparent (Pilot)

6 Incoterms – the 3 new ones -

7 Corporate governance: rights, duties and role of auditors (D07)

8 Contract breach re quality and price (D07)

9 Shareholder liability on partly paid shares (Pilot)

10 Fraudulent and wrongful trading (D09)

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ACCA Exam tips for Paper F5

1 Target costing and Activity Based Costing

2 Linear programming

3 Variance analysis with Mix & Yield

4 Budgeting written question

5 Financial and non-financial performance of a division

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coming soon

Speed up your ACCA exam preparation, get free F6 course notes and Lectures


Consolidated Statement of Financial Position AND Statement of Income, mid-year acquisition, share for share

exchange, nci value based on share price, fair value upward adjustments, intra-group sales and pups,

goodwill impairment

1.

Statements of Financial Position, Income AND Changes in Equity, list of balances, problems with revenue

recognition (consignment goods), inventory adjustment, TNCA revaluation, depreciation straight line and

reducing balance, loan interest accrual, tax provision and deferred tax movement

2.

20 mark cash flow (last time there was a question WITHOUT interpretation was December 2011) with a part b 5

mark chat

3.

15 mark question covering 2 or 3 IAS with short, relatively st raight- forward calculations. Possibles? Could be

anything, but here are 3 wild guesses:- subsequent events, leasing and borrowing costs

4.

10 mark question – could be something like development expenditure, complex depreciation question or

(relatively easy) earnings per share

5.

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RECENT COMMENTS

opentuition_team on Paper P2 June 2013

Commentary

John Moffat on Cost Volume Profit Analysis part 1

clare on Income tax computation Example 1 and 2

Mahoysam on The cost of Capital (part a)

Gabriel on IAS 17 Leases part 3

sneha g on Cost Volume Profit Analysis part 1

DAVLIM on Paper P2 June 2013 Commentary

MikeLittle on IAS 17 Leases part 3

MikeLittle on ACCA F4 Chapter 10 Company Law

part 6

hussain87 on Income tax computation Example 1

and 2

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Computer assisted audit techniques

Corporate governance

Audit risk and planning

Assertions and audit evidence/procedures

Remember, if asked for audit procedures state which assertion the procedure helps with.

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1 DCF – Lease & Buy and/or Replacement and/or Capital Rationing

2 WACC (including CAPM) + theories of gearing

3 Cash Management and Inventory Management. Written part on interest rate risk.

4 Share valuation + written on market efficiency + sources of f inance.

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ACCA Exam tips for Paper P1

5 part 50 mark question touching on risk, ethics, environment, internal controls with 16 – 18 marks for drafting a

report / briefing notes / press release / magazine artic le

1.

Corporate governance with internal auditors and internal controls. Risk management, committee, mitigation2.

Sub committees under corporate governance, their roles, functions, objectives, make up3.

Kohlberg and attitudes to ethics compared with Gray, Owen and Adams and their 7 sub-categories 4.

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Consolidated Statement of Cash Flows (long time since asked!) OR tent structure including a foreign subsidiary

(35 marks); 8 marks of corporate governance and 7 marks chat about management commentaries

1.

Scenaria question with 4 problem areas worth 5 – 7 marks each with up to 12 references to IAS / IFRS.

Occasionally, the directors will have proposed an appropriate treatment – just occasionally! So, be aware that

the proposed action may in fact be ok – it’s not always a poor choice by the directors

2.

Similar to question 2 – a scenaria question with 3 – 4 parts worth anywhere from 5 – 12 marks with up to 6

references to IAS / IFRS

3.

Current issue question – the last 3 have been on proposed revision to IAS 37 Provisions and Contingencies,

IFRS 13 Fair Values and heavy discussion about how much disclosure is “enough” and how much is “too much”.

There hasn’t been a 25 marker on Management Commentary since it started to become a fashionable

discussion topic

4.



Strategic appraisal and strategic recommendations. Portfolio management

Business process change: Harmon’s Process Strategy Matrix; Balogun and Hope Hailey.

Use of IT for marketing and improving the value chain

Activity based costing and pricing

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Compulsory question:

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Problems with notes or lectures?

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notes or watching lectures please vis it the

support page>>

Calculation of WACC (involving CAPM)

Consideration of various sources of finance

Choice questions:

Interest rate risk management

Option pricing

Written question relating to the transferring of profits to countries with lower tax rates , by multi-nationals.



Stakeholders; reward systems

Boston consulting group

Performance management and measurement in not-for-profit organisations

Economic value added

Use of IT in performance reporting

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ACCA Exam tips for Paper P6coming soon


Respond to an email from a partner – possible subject matters include risk of material misstatement, corporate

governance and the role of the auditor, ethics

1.

Practice management, recruitment, training, review2.

Discovery of evidence of insider dealing, offences against the Bribery Act and suggested auditor action3.

Assurance services , ethical and professional issues4.

A scenario question with 3 or 4 contentious matters with the requirement of “Comment on the matters above and

explain the procedures you should expect to have been followed”

5.


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acca exam tips december 2013

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