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　　ACCA PM（F5）Exam Tips September 2018

 

　　Kaplan

 

　　MCQ’s can come up from any syllabus area so cover the breadth of every topic.

 

　　Section A:

 

　　ABC,Life Cycle Costing,Target Costing and Throughput Costing are very commonly tested topics while Environmental costing is rarely tested.

 

　　Bpp

 

　　When it comes to section C expect to see budgetary systems,planning and operational variances,mix and yield variances and evaluation of the company performance(either as a whole or on a divisional basis.Given this is a performance management paper you would be advised to be prepared to evaluate some performance!The exam is approximately 40%calculation and 60%discussion,meaning that it is not sufficient to be able to perform all of the calculations.Interpretation and application are crucial,especially in section C.

 

　　ACCA TX（F6）Exam Tips September 2018

 

　　Kaplan

 

　　Make sure you read the tax rates and allowances in the exam.You may find they prompt you to remember things.For example,as high emission cars only receive an 8%WDA for capital allowances it may remind you that high emission leased cars with CO2 of>130g/km have a restriction in taxed adjusted profit computations of 15%.

 

　　Bpp

 

　　Section A will see a wide range of topics.Expect at least a couple of the OTQs to be devoted to the administration of income tax and corporation tax.So you need to be comfortable with due dates,filing dates and penalties and interest for late payments and returns.

 

　　ACCA FR（F7）Exam Tips September 2018

 

　　Kaplan

 

　　MCQ’s can come from any syllabus area.

 

　　Consolidation of Financial Statements

 

　　For the consolidation question you will benefit from having the proforma/standard workings of your final answer set up first.For example if the question requires a consolidated SFP then drawing up the SFP with open brackets beside those numbers that do not need a standard working can get all the easy adding across 100%of the Parent and subsidiary figures.The other headings can have the standard working number written beside them instead.A couple of lines would need to be left for each section of the SFP in case other things come up in the additional information.

 

　　Bpp

 

　　In section A expect several questions on consolidation and interpretation of financial statements.Also expect a few questions on non-core areas(inflation,specialized entities).

 

　　ACCA AA（F8）Exam Tips September 2018

 

　　Kaplan

 

　　Part A:MCQ’s will be from any syllabus area.

 

　　Part B:Some of the frequently tested areas in the past were

 

　　Ethics/Conflict of Interest/Confidentiality/Audit committees

 

　　VFM,Outsourcing,

 

　　Audit risks and responses

 

　　Cash,inventory,purchases(including tests of control)

 

　　Purchases,revenue,Payroll

 

　　Written representations

 

　　Auditor’s reports

 

　　Limited assurance engagements

 

　　Expectation gap

 

　　Auditor rights and duties

 

　　Engagement letters

 

　　Fraud and error

 

　　Components of an internal control system

 

　　Inherent limitations of internal control

 

　　Risk assessment procedures

 

　　Financial statement assertions(Ratios)

 

　　You must learn the ISAs–not the numbers,but the objectives and key provisions of each ISA.Nearly 30%of the last exam was testing pure rote-learned knowledge.

 

　　BPP

 

　　Remember to pay attention to the verbs used in questions as these indicate the number of marks available.The verb‘explain’requires a sentence and will score one mark,whereas the verb‘list’simply requires you to list out information with no further explanation and will score 0.5 mark per point.

 

　　ACCA FM（F9）Exam Tips September 2018

 

　　Kaplan

 

　　Part A:MCQs will be from any syllabus area.

 

　　Part B:Some frequently tested areas in the past were

 

　　NPV with Inflation and Taxation

 

　　Cash operating cycle

 

　　Receivable,Payable&Inventory Management

 

　　Financial Gearing

 

　　Cost of Equity&Debt

 

　　WACC

 

　　CAPM&MM

 

　　Foreign Exchange Risk Management

 

　　Interest Rate Risk Management

 

　　Sources of Finance

 

　　Don’t just keep focusing on numbers.Although the numbers are important but approximately half of the marks are for the written elements.Prepare every topic thoroughly to increase chances of passing the exam.

 

　　BPP

 

　　In section A a big number of questions will test your understanding of financial management and objectives(ratio analysis,the concept of shareholder wealth),as well as the economic environment and financial institutions topics(financial intermediation,fiscal and monetary policies).The efficient market hypothesis is likely to be tested here too.

 

　　ACCA SBR Exam Tips September 2018

 

　　BPP

 

　　The ACCA SBR format is two questions worth a total of 50 marks in section A and two questions worth 25 marks each in section B.All questions are compulsory.

 

　　ACCA SBL Exam Tips September 2018

 

　　BPP

 

　　As with all ACCA exams the SBL is a closed book exam.Unlike the other strategic professional level exams,which are 3 hours 15 minutes long this one is 4 hours.The exam builds on the knowledge gained at the‘applied knowledge’and‘applied skills’levels and the pass mark is 50%.Everything you require will be made available in the exam,and will focus on one main organisation,with all the question requirements related to this organisation.ACCA官网全英文，还需要提供所需资料的权威英文翻译版本，看着吃力还要交钱，怕弄错，戳：ACCA代报名（每周前20名免费代报名）