f7 interactive self study guide by aim

8/18/2019 F7 Interactive Self Study Guide by aim

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Prepareto pass

A guide to helpyou if you arestudying

F7FinancialReporting


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Welcome to your guide helpingyou to study for your F7 exam

Why use this guide?

✓ Structured approach to show you how to succeed

✓ Signposted resources and how to use them

✓ Tips for success to help you through your studies

✓ Interactive clickable checklists to keep you on track

This guide applies to paper-based exams for Septemberand December 2015 and March and June 2016.

Prepare to pass

S t a g e s

o f

s t u d y

Sections

Getting started 03

Learning phase 09

Revision phase 15

Final preparation 19

The exam 21

Appendix – Links 23

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Your checklist Enter for your exam

Buy an Approved ContentProvider study text and questionand answer bank

Draw up your study plan

Get to know your exam

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Getting started


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Getting started – Tips for success

✓ The earlier you enterfor your exam the lessit costs!

✓ Use the ACCA LearningCommunity to link up withfellow students aroundthe world studying thesame exam as you – gettips, join discussions andshare ideas and advice.

You can also accesslive Q&A sessions andpresentations.

✓ Download the StudentPlanner App – a toolthat helps you mapyour journey to ACCAmembership whilebalancing your work

and social life. ✓ Spend some time

familiarising yourselfwith the free resourcesavailable via the examresource finder onthe student section

of the ACCA website –we will provide you withspecific guidance onwhen and how to usethese resources during therelevant stages of study.

✓ Remember to personaliseyour edition of StudentAccountant so you receiveF7 specific informationas you need it.

Exempt from F3?

✓ Make sure you have theassumed knowledgeneeded from F3 for F7(see F7 syllabus andstudy guide).

✓ If you feel your knowledgeis lacking, considerbuying an F3 ApprovedContent Provider studytext to refresh yourunderstanding.

When drawing up yourstudy plan (see page 5)

✓ Be realistic and considerwhen you are best ableto study – maybe earlymornings work betterfor you or perhapsshorter, more frequent

study periods. ✓ Once you have prepared

your plan stick to it!

✓ Consider building in anextra study period afterevery few chapters toreview and consolidateyour learning.

✓ Take a 5-10 minutebreak every hour to helpmaintain your motivationand concentration.

We strongly recommend that youbuy an F7 Approved ContentProvider study text and questionand answer bank to ensure examsuccess. These provide:

- the most up to date contentand syllabus coverage.

- tests, quizzes and other supportdesigned to help you preparefor your exam.

- past exam questions updatedfor changes to the syllabus,question style and exam formatas well as practice questions andanswers and full mock examsto ensure you are fully preparedfor your exam.

Tips for success

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Study plan checklist Calculate the number of weeks

from now until your examdate and draw up a plan – seethe example to the left and apossible proforma for you touse on the next page

You may need to add or take

away weeks depending onyour own circumstances

Block out days/half days/evenings already committedto family/social events

Plan study periods – evenings/half days/full days, aiming forroughly one evening/half day

per chapter of your study textLeave a six week period for therevision and final preparationphases

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1 Monday Tuesday Wednesday Thursday Friday Saturday Sunday










Week 11 REVISION

Week 12 REVISION

Week 13 REVISION

Week 14 REVISION

Week 15 REVISION

Week 16 REVSION AND FINAL PREPARATION

Evening study period Daytime study period Other commitments

Getting started – Draw up your study plan

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Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1

Week 2

Week 3

Week 4

Week 5

Week 6

Week 7

Week 8

Week 9

Week 10

Week 11 REVISION

Week 12 REVISION

Week 13 REVISION

Week 14 REVISION

Week 15 REVISION

Week 16 REVISION AND FINAL PREPARATION

Print out and write down when you will study, relax and revise!Getting started – Your study plan

Evening study period Daytime study period Other commitments Colour boxes in your preferred highlighter colours.06

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Review the syllabus

& study guide

➤ This gives you an understanding of the aims and objectives of the exam, learningoutcomes and exam structure

Scan the F7 specimen exam ➤ The specimen exam provides you with a clear picture of how F7 will be assessed andhow the exam is structured as well as the likely style and range of questions that youcould see in the real exam

Read the examiner's approacharticle and listen to theexaminer's approach interview

➤ Using these at the start of your studies will help you understand the focus of theexam by concentrating on the exam structure, question style, exam technique andtips as well as pitfalls to avoid – see extracts from the examiner's approach articleover the page

Review the examiner's reports from the last four sittings

➤ These provide feedback on students’ performance after each exam session, highlightproblem areas that students need to improve on and tell you what the examiningteams are looking for; these are critical to your success in passing F7

Read the exam techniquearticles for F7

➤ The article Multiple-choice questions will provide you with a head start in termsof knowing what to expect and how to approach exam standard questions

Getting started – Get to know your exam

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Getting started – What the examiner has said about F7(extracts from the examiner’s approach article)

§

Comments onthe relationship between the exams:

§

Comments onSection B:

Again the questions in this section could be on anyarea of the syllabus. I can advise that question 3(the long 30 marks question) will be either on thepreparation of single company financial statements(a ‘published’ accounts type question) or on thepreparation of group financial statements.

In either case there may be a short ‘interpretative’or cash flow element or a written section.

Section B questions on group financial statements willbe largely computational, but as mentioned above,there may be a short written element if it is the 30marks question.

Remember aspects of group accounting can also beexamined as multiple choice questions in Section A.

The consolidation question could be on statements ofprofit or loss and other comprehensive income and/

or statements of financial position. Consolidations willinclude only a single subsidiary, but may include anassociate. If group accounting appears as a 15 marksquestion, it may be based on ‘extracts’ of financialstatements rather than the preparation of fullfinancial statements (see question 2 of theSpecimen paper).

Candidates may observe thatsome accounting standardsappear in all three financialaccounting papers. Thisillustrates the relationshipbetween the papers, andreflects the continuity and

progression of the syllabus. Where a topic that appearsin Paper F3 is also includedin Paper F7, any examinationof that topic will be at moreadvanced level, requiringgreater understanding andappropriately higherlevel skills.

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Comments onanalysis and interpretationof accounts:

The final element of the syllabus is theanalysis and interpretation of financialstatements. Although candidateswill be expected to calculate variousaccounting ratios, a measure ofthe progression of F7, is that moreemphasis is placed on the analysis and

interpretation of what particular ratiosare intended to measure.

To summarise, candidates need tounderstand the concepts underlyingthe preparation of an entity’s financialreports, to apply their knowledgeof accounting standards to preparefinancial statements of both singleand group entities, and finally, todemonstrate their analytical skills toassess aspects of the performance

of entities based their financialstatements and accounting ratiosderived from them.

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Your checklist

Work through the controlsheet which has beendesigned to give you astructured approach to yourlearning phase to ensure you:

- gain the knowledge youneed; and

- learn how to apply thatknowledge to pass the exam

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Learning phase


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Use the control sheet relevant to

the Approved Content Provider'smaterials you have purchased:

✓ Becker Professional Education – page 12

✓ BPP Learning Media – page 13

✓ Kaplan Publishing – page 14

Tick the box Content in the controlsheet once you have:

✓ Read through the introductionto the chapter

✓ Actively read and understood eachchapter’s content

✓ Noted any additional commentaryand exam focus tips provided

✓ Worked through and understoodexamples and illustrations ofconcepts given

Tick the box Quiz/Test in the control

sheet once you have:

✓ Attempted the quiz at the end of thechapter (if you are using Becker or BPPmaterial) or the test your understandingquestions throughout the chapter(if you are using Kaplan material)

Tick the box Questions in the controlsheet once you have:

✓ Attempted the questions referred to in thequestion bank – some of these you shoulddo in full but others you can just draw upa plan for, depending on the time youhave available

✓ Compared your answer, or plan, with thesolution given and understood where youdid well or not so well and why

Tick the box ACCA related resources

in the control sheet once you have: ✓ Read / viewed the related ACCA article /

video signposted

Learning phase – Get the most out of your control sheet

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Learning phase – Tips for success

✓ Actively read the material– ask yourself ‘doI understand this?’If not re-read andre-work examples –if you still struggle,make a note and comeback to it during therevision phase.

✓ Scan headings beforegoing into the detail togive you an idea of thecontent first and considerhighlighting, underlining,making notes, drawingpictures or mind maps– whatever helps youto remember.

✓ Consider using theadditional resourcesprovided by theApproved ContentProviders includingfor example passcardsor pocket notes to

✓ help you remember thekey knowledge areas.

✓ Always work through thequestions signposted –it is vital that you practisequestions throughout thelearning phase as thiswill ensure that you are

applying the knowledgeyou learn as you progress.

✓ Make sure you use theACCA resources to helpyour understanding –these give you real insightto help you in your exam.

✓ If you find you are notcovering all of the materialin each study period, build

some extra time into yourplanner – everyone worksat a different pace.

✓ Keep an eye on StudentAccountant for anyrelevant articles.

✓ Visit the ACCA LearningCommunity regularly toview new video contentand to join online studyevents.

✓ There are PER (PracticalExperience Requirement)objectives associated

with specific syllabusareas and, if possible,you should try to gainexperience in thesealongside your studyingas this will help you toput your studies into aworkplace context andreinforce what you havelearned.

✓ Try to read a good qualitybusiness journal ornewspaper regularly anduse this to help bring yourstudies to life by linkingyour learning into whatyou are reading.

Tips for success

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Chapter Content Quiz/Test Questions ACCA related resources

✓ tick the boxes below when complete

Introduction

1 International financial reporting standards • Not-for-profit organisations – part 1• Not-for-profit organisations – part 2

2 Conceptual framework • The need for and an understanding of a conceptual framework• IASB’s conceptual framework for financial reporting

3 IAS 1 presentation of financial statements • IAS 1 – Presentation of financial statements• Suspense accounts and error correction

4 Accounting policies

5 IAS 15 Revenue from contracts with customers • Revenue recognition• Construction contracts

6 Inventory and biological assets

7 IAS 16 Property, plant and equipment• Accounting for property, plant and equipment• Property, plant and equipment and tangible fixed assets – part 1• Property, plant and equipment and tangible fixed assets – part 2

8 IAS 23 Borrowing costs

9 Government grants10 IAS 40 Investment properties • How to account for property

11 IAS 38 Intangible assets • Research and development

12 IFRS5 Non-current assets held for sale and discontinuedoperations13 IAS 36 Impairment of assets • Dealing with debtors

14 IAS 17 Leases • Lease – operating or finance?• Accounting for leases

15 IAS 37 Provisions, contingent liabilities and contingent assets

16 IAS 10 Events after the reporting period

17 IAS 12 Income taxes • Deferred tax

18 Financial instruments • What is a financial instrument?

19 Conceptual principles of group accounting

20 Consolidated statement of financial position • IFRS 3 – Business combinations• Impairment of goodwill

21 Consolidation adjustments

22 Further consolidation adjustments

23 Consolidated statement of comprehensive income • IFRS 3 – Business combinations

24 IAS 28 Investment in associates

25 Analysis and interpretation • Performance appraisal• Exam technique article: How to approach performance appraisal questions

26 IAS 7 Statement of cash flows • Study support video: Cash flows and interpretations

27 IAS 33 Earnings per share

Learning phase – Control sheet for Becker Professional Education

When watching the study support videos, focus at this stage on the technical aspects – you will watch theseagain during the revision phase and at that point you will be able to focus more on the exam technique aspects.

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T HE

E X AM

AP P E NDI X

–L I NK S

Learning phase – Control sheet for BPP Learning Media



Introduction

1 The conceptual framework• The need for and an understanding of a conceptual framework• IASB’s conceptual framework for financial reporting

2 The regulatory framework

3 Tangible non-current assets

• Accounting for property, plant and equipment• Property, plant and equipment and tangible fixed assets – part 1• Property, plant and equipment and tangible fixed assets – part 2• How to account for property

4 Intangible assets • Research and development

5 Impairment of assets • Dealing with debtors

6 Revenue• Revenue recognition• Construction contracts

7 Introduction to groups

8 The consolidated statement of financial position

• IFRS 3 – Business combinations

• Impairment of goodwill9

The consolidated statement of profit and loss and othercomprehensive income

• IFRS 3 – Business combinations

10 Accounting for associates

11 Financial instruments • What is a financial instrument?

12 Leasing• Lease – operating or finance?• Accounting for leases

13 Provisions and events after the reporting period

14 Inventories and biological assets

15 Taxation • Deferred tax

16 Presentation of published financial statements• IAS 1 – Presentation of financial statements • Suspense accounts and error correction

17 Reporting financial performance

18 Earnings per share

19 Calculation and interpretation of ratios and trends• Performance appraisal• Exam technique article: How to approach performance appraisal questions

20Limitations of financial statements and interpretationtechniques

21 Statements of cash flows • Study support video: Cash flows and interpretations

22 Accounting for inflation

23 Specialised, not-for-profit and public sector organisations • Not-for-profit organisations – part 1• Not-for-profit organisations – part 2


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GE T T I N G

S T AR T E D

L E AR NI N G

P HA S E

R E V I S I ON

P HA S E

F I NAL

P R E P AR AT I ON

T HE

E X AM

AP P E NDI X

–L I NK S

Learning phase – Control sheet for Kaplan Publishing



Introduction

1 Introduction to published accounts• IAS 1 – Presentation of financial statements• Suspense accounts and error correction

2 Tangible non-current assets

• Accounting for property, plant and equipment• Property, plant and equipment and tangible fixed assets – part 1• Property, plant and equipment and tangible fixed assets – part 2• How to account for property

3 Intangible assets • Research and development

4 Impairment of assets • Dealing with debtors

5 Non-current assets held for sale and discontinued operations

6 A conceptual and regulatory framework• The need for and an understanding of a conceptual framework• IASB’s conceptual framework for financial reporting

7 Conceptual framework – Measurement of items

8 Other standards

9 Leases• Lease – operating or finance?• Accounting for leases

10 Financial assets and financial liabilities • What is a financial instrument?

11 Revenue• Revenue recognition• Construction contracts

12 Provisions, contingent liabilities and contingent assets

13 Taxation • Deferred tax

14 Earnings per share

15 Statement of cash flows • Study support video: Cash flows and interpretations

16 Principles of consolidated financial statements

17 Consolidated statement of financial position • IFRS 3 – Business combinations• Impairment of goodwill

18 Consolidated statement of profit or loss • IFRS 3 – Business combinations

19 Associates

20 Interpretation of financial statements

• Performance appraisal• Not-for-profit organisations – part 1• Not-for-profit organisations – part 2• Exam technique article: How to approach performanceappraisal questions


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Your checklist

Revisit areas you struggledwith during the learning phase

Ensure you are confident withthe knowledge needed to passthe exam

Make sure you are able to applythat knowledge in questions

Revision phase

R E V I S I ON

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Revision phase – Question practice

✓ Consider blocking timein your study plan forspecific questions ormock exams to ensureyou cover everything.

✓ Don’t be afraid toattempt questions youhave already done –especially the onesyou found tricky firsttime round.

✓ It is really importantthat you do somequestions in full, toexam time – timemanagement is oftenan issue and the moreyou prepare yourself the

better you will performin the exam.

✓ To keep motivationhigh, break somequestions into individualparts, write plans or

notes for some partsand do others in full.

✓ Work through theanswers carefully –pay attention to areasyou got wrong andunderstand where youwent wrong – it is betterto do a few questionswell, than lots ofquestions badly.

✓ Try not to look at theanswers before reallyattempting the question– you won't be able todo this in the real exam!

✓ Don't forget to reviewthe marking guide too –you need to understandhow marks are allocatedto ensure you know howto maximise your marks.

Tips for success Exam-standard question practice

is vital now

Work through as many questionsas possible and all mock examsincluded in the Approved ContentProvider question and answerbanks – remember these are bestfor question practice as they includepast exam questions updated for

syllabus and format changes Work through the specimen exam

– this will provide you with a clearpicture of what the exam will looklike making sure you know whatto expect on the day

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Revision phase – Key resources

✓ Don't give up easily – if youreally cannot understandsomething then considerposing a question on theACCA Learning Community –if you found it difficult so willhave others.

Tips for success Review the examiner's approach article and examiner's

interview again in the context of what you have learnt

Remind yourself of areas that students often strugglewith and obtain tips on how to ensure you do not makethe same mistakes by reviewing the examiner's reports from the last four sittings again

View the study support video and exam techniquearticle referred to in your control sheet again – thistime focusing on the exam technique

Read the exam technique article Multiple-choicequestions – this time using the techniques to helpyou practice questions

Make sure you read the study skills articles inStudent Accountant covering topics such as howto overcome exam anxiety as well as checking theStudent Accountant Hub for any new technicalarticles related to F7

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§

Comments onSection A Question 3:

Although most items in financial statements are shown at theirhistorical cost, increasingly the IASB is requiring or allowingcurrent cost to be used in many areas of financial reporting.

Drexler acquired an item of plant on 1 October 2012 at a costof $500,000. It has an expected life of five years (straight-linedepreciation) and an estimated residual value of 10% of itshistorical cost or current cost as appropriate.

As at 30 September 2014, the manufacturer of the plant stillmakes the same item of plant and its current price is $600,000.

What is the correct carrying amount to be shown in thestatement of financial position of Drexler as at 30 September2014 under historical cost and current cost?

Historical cost ($) Current cost ($)

A 320,000 600,000

B 320,000 384,000

C 300,000 600,000D 300,000 384,000

Less than a third of candidates got this answer correct.

Revision phase – What the examiner has said about F7(extract from the December 2014 examiner’s report)

The correct answer B is worked out as:

Historical costAnnual depreciation = $90,000 ((500,000 x 90%)/5 years).

After two years carrying amount would be $320,000(500,000 – (2 x 90,000))

Annual depreciation = $108,000 ((600,000 x 90%)/5 years).

After two years carrying amount would be $384,000(600,000 – (2 x 108,000))

Most candidates chose A or C meaning that they didnot appreciate that the manufacturer's current list price(of $600,000) was for a NEW item of plant as at 30 September2014, whereas, at this date, the item of plant owned by Drexler istwo years and the list price needs to be depreciated for two yearsto give an appropriate current value.

D was the least popular wrong answer and choosing it wouldimply that a candidate had not taken account of the estimatedresidual value (of 10%) when calculating the historical cost,but had when calculating the current.

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Your checklist

You are clear on the knowledgeyou need to pass the examas well as how to apply thatknowledge

You have the skills you needto pass the exam – eg timemanagement

Ensure you arefamiliar with:

the exam format

the style of questions

the way the marks are allocated

what specific syllabus areasare likely to be tested andin which questions

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Final preparation – Tips for success

✓ Go over questions again that

you found difficult during therevision phase and make sure youattempt at least one mock againin full to time.

✓ If you are unsure about the examformat, the style of questions

or what specific syllabus areas

are likely to be tested in whichquestions, read the syllabusand study guide again.

✓ If you are not sure about howthe marks are allocated reviewthe specimen exam again.

Tips for success

§

An extract from theF7 specimen exam marking guide

Section A Marks 2 marks per question 40

Section B1 1 mark per valid point (up to 5 marks for ratios) 15

Total for question 15

2 (a) goodwill 5(b) property, plant and equipment 2(c) equity:

equity shares 1.5

other equity reserves 1.5retained earnings 3

6 (d) non-controlling interest 2

Total for question 15

§

An extract from thesyllabus and study guide for F7

The syllabus is assessed by a three-hour paperbased examination. All questions are compulsory.It will contain both computational and discursiveelements. Some questions will adopt a scenario/case study approach. Section A of the examcomprises 20 multiple choice questions of 2marks each. Section B of the exam comprisestwo 15 mark questions and one 30 markquestion. The 30 mark question will examinethe preparation of financial statements for

either a single entity or a group. The sectionA question and the other questions in sectionB can cover any areas of the syllabus.

An individual question may often involveelements that relate to different subject areasof the syllabus. For example the preparationof an entity’s financial statements could includematters relating to several accounting standards.Questions may ask candidates to commenton the appropriateness or acceptability ofmanagement’s opinion or chosen accountingtreatment. An understanding of accountingprinciples and concepts and how these areapplied to practical examples will be tested.Questions on topic areas that are also includedin Paper F3 will be examined at anappropriately greater depth in this paper.

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Your checklist

Make sure you are readyto walk into your exam

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GoodLuck!

The Exam – Tips for success

Very few students enjoytaking exams but thereare things you can doto make the experienceless stressful!

✓ Identify where theexam hall is.

✓ Plan your route to theexam hall, consideringthe time of day you willbe travelling and anypotential issues.

✓ Have in place a back-upplan in case of trafficproblems or publictransport delays.

✓ Ensure you have all theequipment you need

for the exam (blackpens, calculator etc).

✓ Don't forget to takeyour exam docket withyou as well as yourstudent identification.

✓ Eat properly before you

leave for the exam.

✓ Sleep properly – do notspend the night beforedoing last minute latenight revision – you willperform so much betterif you are alert andwell rested (and inany case, last minuterevision will only causeyou to panic!).

✓ Try not to get intodiscussions with fellowstudents just before theexam about what mightcome up – again this willonly cause you stress.

Tips for success

Once the exam is over:

✓ Relax.

✓ Don't overanalyse – youcannot change

anything now!

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Appendix – Links

Page No. Link URL

04 Enter for your exam http://www.accagloba l.com/gb/en/student /acca-qua l-s tudent -journey/exams/enter-an-exam.html

04, 11, 16 Approved Content Provider http://www.accaglobal.com/gb/en/student/your-study-options/alp-content.html

04 ACCA Learning Community https://www.accalearningcommunity.com/

04 Student Planner App http://www.accaglobal.com/gb/en/student/apps.html

04 Exam resource finder http://www.accaglobal.com/gb/en/student/exam-support-resources.html

04 Student section http://www.accaglobal.com/gb/en/student.html

04, 07, 20 Syllabus & study guide http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/syllabus-study-guide.html

07, 17 Examiner's reports http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/examiners-reports.html

07, 16, 20 Specimen exam http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/specimen-exams.html

07, 17 Examiner’s approach a rti clehttp://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/examiner-approach.html

07, 17 Examiner’s approach video http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/examiners-reports.html

07, 17Exam technique article:Multiple-choice questions

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/mcq-dec14.html

11 PER (Practical ExperienceRequirement) objectives http://www.accaglobal.com/gb/en/student/practical-experience/performance-objectives.html

12, 13, 14 Revenue recognit ionhttp://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/revenue-recognition.html

12, 13, 14 Lease – operating or finance? http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/lease.html

12, 13, 14 What is a financial instrument – part 1http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/what-financial-

instrument.html12, 13, 14

The need for and an understandingof the conceptual framework

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/conceptual-framework-need.html

12, 13, 14IASB’s conceptual framework forfinancial reporting

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/iasb-conceptual-framework-financial-reporting.html

12, 13, 14 How to account for propertyhttp://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/How-to-account-for-property.html

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Appendix – Links

Page No. Link URL

12, 13, 14 Accounting for leaseshttp://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/accounting-for-

leases.html12, 13, 14

Accounting for property, plantand equipment

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles.html

12, 13, 14 IFRS 3, business combinations http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/combinations.html

12, 13, 14 Performance appraisalhttp://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/performance-appraisal.html

12, 13, 14 Not-for-profit organisations – part 1http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/NFP-organisations.html

12, 13, 14 Not-for-profit organisations – part 2 http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/NFP-org-pt2.html

12, 13, 14 Impairment of goodwillhttp://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/impairment-goodwill.html

12, 13, 14 Deferred tax http://www.accaglobal .com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualificat ion/f7/technical-art icles.html

12, 13, 14 Construction contracts http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/construction-contracts.html

12, 13, 14IAS 1, presentation of financialstatements


12, 13, 14 Research and development http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles.html

12, 13, 14Property, plant and equipmentand tangible fixed assets – part 1

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/measure-depreciation.html

12, 13, 14Property, plant and equipmentand tangible fixed assets – part 2


12, 13, 14Suspense accounts and errorcorrection

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/suspense-accounts.html

12, 13, 14 Dealing with debtors http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/dealing-debtors.html

12, 13, 14Study support video – cash flows

and interpretationshttp://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles.html

12, 13, 14Exam technique – how to approachperformance appraisal questions

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/appraisal-questions.html

17Study skills article in StudentAccountant

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/sa.html

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AP P E NDI X

–L I NK S

f7 interactive self study guide by aim

Documents