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[ACCA] Opentuition ACCA Exam tips December 2010 F4-P7

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 楼主| 发表于 2010-12-2 22:24:43 | 显示全部楼层 |阅读模式

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本帖最后由 zywwl520968 于 2010-12-2 17:14 编辑

ACCA Exam tips December 2010 by Opentuition
         F4 F5 F6 F7 F8 F9 P2 P3 P4 P5 P7
Exam tips for ACCA Paper F4 December 2010
1 Interpretation of statute
2 either rules relating to acceptance of offer (16) or question on terms (25)
3 either agency (49) or partnership (50) or (55)
4 veil of incorporation (57)
5 directors (87) (96)
6 auditors (89)
7 employment (41 – 48)
8 typical question 8
9 types of investment (69)
10 liquidation (95)

Exam Tips for Paper F5 (December 2010 Exams)
1 Variance analysis – mix & yield
2 Learning curves and Target costing
3 Divisional financial and non-financial performance
4 Throughput accounting
5 Decision making under uncertainty (maximin etc.)

Exam Tips for ACCA Paper F6 “Taxation” (UK)
F6 is very predictable so no tips as such.
1 Practise as many exam standard questions as you can.
2 Make sure you do to time. After the 15 minute reading time you have 1.8 minutes per mark. If a question is split between part (a) 10 marks and part (b) 10 marks then only spend 18 minutes on part (a) and then move on to part (b).
3 Look at all the requirements of the question, can you answer an easy parts first, for example one part maybe standalone and on something very straightforward, so do this part first
4 You do not have to answer the questions in the order they are set, if question 5 is the easiest do this one first.
5 Question 3 will be the hardest so leave this until last but make sure you leave 36 minutes to answer it.
6 Do not panic if you can’t remember something in a question, don’t spend too much time trying to remember it, have a go or even guess. Then you can move on to other parts of the question.

Exam Tips for ACCA Paper F7 (INT)
1 Consolidated Statements of Income and financial Position with subsidiary and associate
2 Preparation of a company’s financial statements from an adjusted trial balance
3 Report on a company’s performance including ratio calculations. Maybe with a relatively straight forward cash flow
4 Construction contracts
5 IAS 8 on prior year adjustments and changes in accounting policies

Tips for ACCA Paper F8 Exam December 2010
1 Sales system internal controls and weaknesses
2 Corporate governance
3 Analytical procedures perhaps with reference to trade payables and accruals
4 Sampling
5 Audit reports, perhaps combined with events occurring after the reporting period

ACCA Paper F9 December 2010 Exam tips
1 Inventory control calculations + written on Miller-Orr cash management
2 NPV with inflation and tax + IRR, payback period, accounting rate of return
3 Business valuation, with WACC and CAPM + calculation of asset beta from equity beta
4 Foreign exchange risk – forward contracts and money market + written on other methods available

Tips for Paper P2 December 2010 exams
Q1
Consolidation – cash flow ( favourite ) foreign ( possible ) or
“traditional” ( less likely ) 35 marks. Other 15 marks ethics or
environment
Qs 2 and 3
Typical questions from P2 – probably one report to directors
about a specific IAS ( possibly Revenue – but could be anything! ) and
various problems which the directors are facing.
The other covering a variety of IAS / IFRS and a comment about proposed
treatment.
Q4
Current issues. Check out Graham Holt’s article on SMEs from April
Student Accountant ( ? ) and Lisa Weaver’s article from the October edition
on leases, deferred tax and management reports

Tips for ACCA Paper P3 December 2010 exam
Question 1
Company appraisal/generic strategies, strategic clock; Ashridge portfolio display
Questions 2 – 4
Project management especially project initiation document and project manager
The strategic use of IT

OpenTuition Tips for Paper P4 June 2010 exams
1 Big NPV involving calculation of WACC using CAPM (gearing and ungearing betas), possibly a foreign investment needing forecasting of exchange rates,
2 Financial appraisal of a business (from sets of accounts) and calculation of Z-score (in which case formula will be given)
Section B:
3 Foreign exchange risk – futures and options
4 Either interest rate risk (futures and options), or possibly Option Pricing (share options and delta hedge)
5 Written question – impossible to guess, but possibly – “Quantitative easing”. What is it? Why do it? Risk involved in doing it?

Tips for ACCA Paper P5 June 2010 exam
A
1) Financial & Non-Financial Performances Measures (Including Preparation of Budget/Actual Profit Statement)
2) Learning Curves / Target Costing
B
3) Residual Income / Return on Investment / Economic Value Added
4) Written question on problems with Budgets / Behavioral Aspects
5) Decision Making and Probabilities

OpenTuition Tips for ACCA P7 December 2010
q1 Business risk tied up with financial statement risk ( Hydrasports )
q2 Going concern – theory ( Audit Reports ) and scenario ( Cinnabar )
q3 Scenario and then “Comment on the matters you should consider and
state the audit evidence you should expect to find” ( loads of questions in
the revision kit like this )
q4 Ethics – 3 or 4 ethical issues ( Bartholeme ) and / or money
laundering (Dedza ) ( Naze )
q5 Audit reports – critically appraise ( Pluto ), ( Cleeves ), ( Axis )
Words in brackets refer to questions in the BPP 2010 revision kit

评分

参与人数 2威望 +3 银子 +18 收起 理由
kittyzmy + 8 谢谢分享~
cao1118 + 3 + 10 很好,很强大

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赛文伊莱文(嘉宾)

发表于 2010-12-3 00:57:54 | 显示全部楼层
LZ你能不能把帖子再编辑一下, 太难找了, 我找了半天才看见P2, P3还没看见。 都连在一起了谢谢。
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 楼主| 发表于 2010-12-3 01:17:45 | 显示全部楼层
回复 2# kittyzmy

编辑好了,谢谢Kitty版提醒!K斑竹也在考ACCA?
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赛文伊莱文(嘉宾)

发表于 2010-12-3 02:53:52 | 显示全部楼层
回复  kittyzmy

编辑好了,谢谢Kitty版提醒!K斑竹也在考ACCA?
zywwl520968 发表于 2-12-2010 17:17



    这次就容易看多了~~~~   对啊, 跟CAO1118一样。
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七品知县

Rank: 2Rank: 2

发表于 2010-12-5 04:21:15 | 显示全部楼层
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忍祖 六道仙人(嘉宾)

发表于 2010-12-6 05:12:32 | 显示全部楼层
thx
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三品太常寺卿

Rank: 4Rank: 4Rank: 4Rank: 4

发表于 2010-12-11 11:38:40 | 显示全部楼层
楼主,能不能给个P1的阿?
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 楼主| 发表于 2010-12-11 17:38:09 | 显示全部楼层
本帖最后由 zywwl520968 于 2010-12-11 09:40 编辑

回复 7# Shirlly


    December 2010 P1 Exam tips

Dominant director question, corporate governance ( 46 )

Kohlberg ( 54 )

Gray, Owen and Adams ( 41 and 44 )

Deontology and teleology ( 40 )

Internal and external auditors comparison ( 29 )

Corporate social responsibility ( 52 and 50 ( not part e ))

Nominations committee ( 10 ) and risk committee ( 23 )

(Numbers in brackets are question numbers from the BPP revision kit)
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