2017年6月ACCA考试F5-F9TIPS

　　ACCA F5-F9 Exam Tips June 2017

　　2017年6月考试时间为6月5日-9日，在不到一个月的日子里，希望大家抓紧的冲刺时间复习，小编也为大家整理了由金程ACCA名师汇编而成的重磅干货F5-F9考前tips，学员考前必看清单，重要知识点，易考知识点。

　　ACCA F5 Exam Tips June 2017:

　　ACCA F5 Exam Tips June 2017 Session are given below by famous tuition providers

　　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.

　　Section B:

　　Usually there are two questions from this area. Commonly tested topics are

　　– Relevant Costing

　　– Pricing

　　– Cost Volume Profit Analysis

　　– Limiting Factor

　　– Make or Buy or Shutdown Decisions and other Short term decisions

　　– Dealing with Risk and Uncertainty

　　Section C:

　　There are two questions from this area. Variances analysis is more commonly tested topics while Budgeting is also tested off and on. Every exam has some variances in it and could be basic or advanced variances.

　　Section D:

　　Performance evaluations is another area where questions always come up – very hard to learn a set method as each one is different. The important thing is to read the question carefully and make sure you link your analysis to the scenario. Commonly tested areas are

　　Transfer Pricing

　　Balance scorecard

　　The examiner does not like students who simply quote from the textbook, writing information that is not relevant to the question. The examiner also likes you to have an opinion – has the company done well or not? Clearly state your opinion and reasons why it is so.

　　Bpp

　　Section A (30%) Objective Test Question:

　　15 questions worth 2 marks each. This will examine all areas of the syllabus.

　　Section B (30%) Objective Test Case Question:

　　3 scenarios, each with 5 sub requirements worth 2 marks each. Each requirement will be independent and can therefore be answered in any order. This will examine all area of the syllabus.

　　Section C (40%) Constructed Response Question:

　　2 questions worth 20 marks each – these can be further broken down into multiple parts of varying length This will examine syllabus areas B-D only.

　　As any syllabus area could be tested in sections A&B the best advice is to study all areas of the syllabus.

　　Section C: Areas expected to be tested in Section C include (but are not limited to) planning and operational variances, mix and yield variances and evaluation of the company performance (either as a whole, or on a divisional basis).

　　F5 has the following syllabus areas:

　　A: Specialist cost and management accounting techniques

　　B: Decision making techniques

　　C: Budgeting and control

　　D: Performance measurement and control

　　General advice:

　　There is no longer any formal reading and planning time at the start of the exam. However, you are strongly advised to plan answers to section C questions before starting to write. Ensure that you make reference to the scenario in your answer. Finally the examiner has repeatedly stated that she expects students to study broadly for all of the syllabus areas meaning that question spotting is not a good idea, instead students should expect the unexpected. Since the introduction of multiple choice questions this advice is even more critical because more topics can be tested. The exam will be 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.

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　　ACCA F6 Exam Tips June 2017 Session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics

　　ACCA F6 Exam Tips June 2017:

　　ACCA F6 Exam Tips June 2017 Session are given below by famous tuition providers

　　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 a 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%.

　　The badge of trade to determine if someone is self employed can be remembered using the mnemonic SOFIRM and FAST:

　　Subject matter of the transaction

　　Ownership period

　　Frequency of the transactions

　　Improvements and marketing

　　Reasons for sale

　　Motive (profit)

　　Finance

　　Acquisition (method of)

　　Similar transactions

　　Bpp

　　In section A there will be a wide range of topics tested as the examiner has to set 15 OTs. We would expect at least a couple of these OTs to be devoted to the administration of income tax and corporation tax. So candidates should ensure they are comfortable with the following:

　　Due dates for the payment of income tax (including payments on account)

　　Due dates for the payment of corporation tax (including instalments for large companies)

　　Filing dates for the income tax and corporation tax returns

　　Penalties and interest for late payments and returns

　　Also likely for the OT section of the exam are the following:

　　VAT rules on registration, impairment loss (bad debt) relief, and the SME schemes relating to cash accounting, annual accounting and flat-rate schemes

　　Inheritance tax due on lifetime transfers both in the donor’s life and on death

　　Statutory residence tests for individuals

　　Identification of groups of companies for corporation tax loss reliefs and gains

　　Trading loss reliefs for both companies and sole traders

　　It is important to remember that section A offers the F6 examining team an opportunity to test THE WHOLE SYLLABUS so practicing on ALL KINDS OF F6 questions from the practice and revision kit will help build and complement your existing knowledge.

　　In section B of the exam the questions will be similar to those of section A but there will be a longer scenario to deal with than in section A questions. This means a slightly different exam skill is necessary as you have more information to deal with and each OT will require you to find the relevant information or data in that scenario. It is not a difficult skill but we would hope you have had time to practice an extensive range of section B questions from the practice and revision kit before attempting the real exam.

　　In section C you will face the longer, constructed response questions with scenarios and much more open requirements. Your answers will need, not just sound technical knowledge, but also that knowledge will need to be relevant to the question you have been asked. Furthermore your answer will have to be presented logically so the marker can follow your thought processes.

　　At least 50% of your revision time has to be spent answering the section C questions in the practice and revision kit to build up confidence and speed in a way that will also maximise marks.

　　Remember to learn your income tax and corporation tax proformas.

　　Calculations which require no more than two or three entries into your calculator can be included on the face of your proformas (eg. Grossing up dividends/interest). Calculations which are more complex (eg. Company car benefits) need separate workings which are properly referenced (W1, W2 etc and with a heading).

　　Actually attempt the narrative parts of the requirement – aim for as many sentences as there are marks with each sentence containing something technical. Keep your paragraphs to no more than 3 sentences long (4 at an absolute maximum).

　　In both numerical and narrative answers leave plenty of space on the page. So in proformas – leave a gap between each line (you will definitely need to add something in). In narrative answers leave a line or two between each paragraph just in case you remember something later. Well-spaced answers are also easier to mark – and you ALWAYS WANT TO KEEP YOUR MARKER HAPPY.

　　We know that the two longest questions will focus on income tax and corporation tax. This is likely to include the following.

　　Employment benefits

　　Property income

　　Relief for pension contributions

　　Adjustments to profit to arrive at trading income for both companies and sole traders – in past sitting we have seen a number of questions whereby you have to correct errors in computations included in the scenario

　　Capital allowance computations

　　It is also likely that section C will include a ten mark question on VAT, inheritance tax or capital gains tax. So remember to cover the whole syllabus in the practice and revision kit.

　　Finally, remember the pass mark is 50% you don’t need to be perfect. If you don’t know something have a guess and move on. Sometimes you have to do that in order to get follow through marks in section C questions. If you make a mistake but then have to use that incorrect figure later on in a subsequent calculation then that’s fine you can only lose the mark once. In section A and B never leave an OT unanswered, have a guess if need be.

　　ACCA F7 Exam Tips June 2017 session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics

　　ACCA F7 Exam Tips June 2017:

　　ACCA F7 Exam Tips June 2017 Session are given below by famous tuition providers

　　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.

　　In addition to this setting up the standard workings can also be done. The subsidiaries’ share capital figures and the year end retained earnings can be put into these without reading any of the additional information. In addition to this the parents retained earnings figure can also be put into W5 (Retained earnings) without reading any additional narrative.

　　With all of the proformas and standard workings set up, it means that you are able to tackle the issues in the order that they are presented in the question. It also allows you to deal with both sides of any adjustments as everywhere is set up to make the adjustments. It hopefully prevents non-balancing accounts and means that each issue only has to be addressed once; thus helping with time management. Also if you run out of time, you will get full credit for all that you have already done provided everything is referenced through.

　　A similar process can be applied to the income statement equivalent of setting up final answer and workings to help tackle the issues that come up.

　　Single Company Financial Statements

　　As with the groups question, it may be possible to get the proforma of the final answer set up, particularly if the data in the question is set up with the draft financial statements rather than the trial balance. If possible it then means that open brackets can be used and the draft figures placed in them, ready for adjustments as they arise. Generally speaking there are often more adjustments required for cost of sales figure in the income statement and the PPE figure in the SFP. As such I would suggest these are likely to need separate workings rather than just a bracket beside the final answer.

　　If there is a topic/adjustment that you are unsure of, come back to it. You are better to get the adjustments that you are comfortable with done first. It is easy to get bogged down and waste time on a difficult adjustment at the expense of doing an easier one that appears later in the question.

　　Performance Appraisal

　　With a performance appraisal question you may be asked to calculate ratios or prepare a statement of cash flow or both. When calculating ratios, if you are unsure of a particular calculation always have a go, as even if the calculation is incorrect you will be awarded merit for your discussion of the incorrect number in the written section of the question. It also really helps the marker if you note your formula down so that your working is clearly identified.

　　When preparing a statement of cash flow setup you proforma immediately and begin to get the easy marks in the cash flow such as finding the movement in the cash and cash equivalent balance, and finding the movements on basic shares and loans. You will also find the operating activities section familiar and useful for scoring marks. If there are any cash items that you are unfamiliar with come back to these at the end after you have dealt with the items that you can do.

　　Finally, when appraising the performance of a company ensure that you always refer to the scenario provided to ensure maximum credit is awarded.

　　Bpp

　　Section A:

　　Fifteen 2 mark multiple choice questions on a wide range of topics including several on consolidation and interpretation of financial statements

　　Expect a few questions on non-core areas (e.g. inflation, specialised entities)

　　Section B:

　　Case questions

　　Three case study questions each with five 2 mark questions

　　Each scenario could be a mix of topic areas or focused on one topic and will usually consist of two/three calculations and two/three narratives

　　Questions are not dependant on each other and can be answered in any order Long questions

　　Two twenty mark questions, one covering interpretations and the other preparation of financial statements

　　One question is likely to be in the context of a single company and one in the context of a group, so you could have a single company interpretation and a groups preparation or vice versa

　　Accounts preparation questions may include extracts or stand alone calculations or full statements of profit or loss and other comprehensive income and/or statement of financial position

　　Both questions will cover the accounting for items from other areas of the syllabus

　　May include a short separate part, e.g. with a statement of changes in equity, statement of cash flows extract, earnings per share calculation or linked written topic

　　A consolidation question would include one subsidiary and often an associate, with adjustments, e.g. fair values, deferred/contingent consideration, PUP on inventories/PPE, intragroup trading and balances, goods/cash in transit

　　A single entity question could be preparation from a trial balance or restatement of given financial statements with the usual adjustments for depreciation, revaluation and current/deferred tax (including deferred tax on revaluations) plus a mixture of adjustments on other syllabus areas, e.g. leases, substance over form issues, financial instruments (change in fair value or amortised cost), share issues, government grants, inventory valuation, revenue recognition or construction contracts.

　　Interpretation questions are unlikely to be straightforward and you should be prepared to analyse a group or a single company with a significant change in the year.

　　ACCA F8 Exam Tips June 2017 session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics

　　ACCA F8 Exam Tips June 2017:

　　ACCA F8 Exam Tips June 2017 Session are given below by famous tuition providers

　　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.

　　The examiner wants QUALITY not QUANTITY – sometimes gives 1.5 marks for a well-explained point.

　　Look at the past exams – many of the model answers were in columnar format. Long windy paragraphs are not an option. Stay to the point and straightforward.

　　Time allocation is as important in this exam as it is in the others – 1.8 minutes per mark.

　　Bpp

　　Section A:

　　Three mini-case style scenario based questions each with five 2 mark questions based on the scenario (total 30 marks). Each mini-case question will test single topic areas of the syllabus and so will either test syllabus area A, B, C, D or E. We would particularly expect questions in Section A to focus on syllabus areas A and E.

　　Section B:

　　Q16: One 30 mark question.

　　Q17, Q18: Two 20 mark questions.

　　All three questions in Section B will be broken down into sub requirements and be scenario based. The majority of marks in each question will test syllabus areas B, C and/ or D.

　　Areas expected to be tested in questions 16 to 18 include:

　　audit planning

　　audit risk (identification and explanation of audit risks from a scenario and explanation of the auditor’s response to each risk);

　　internal audit;

　　internal controls (identification and explanation of deficiencies in internal control and the recommendation of suitable internal controls or description of tests of controls); and

　　audit procedures (both substantive procedures and tests of controls).

　　F8 has the following syllabus areas:

　　A Audit framework and regulation

　　B Planning and risk assessment

　　C Internal control

　　D Audit evidence E Review and reporting

　　General advice:

　　Where questions are based on a scenario it is essential that you use the information in the scenario to make your answers relevant. You should also think about how you will present your answer – try to use a tabular format in your solutions where relevant as the examining team have stated that candidates who do this score better.

　　Pay attention to the verbs used in question requirements as these indicate the number of marks available. For example, the verb “explain” requires a sentence and will score one mark if properly explained whereas the verb “list” simply requires you to list out information with no further explanation and this will score ½ mark per point.

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　　ACCA F9 Exam Tips June 2017 session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics

　　ACCA F9 Exam Tips June 2017:

　　ACCA F9 Exam Tips June 2017 Session are given below by famous tuition providers

　　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

　　Section A:

　　15 multiple choice questions worth 2 marks each. The MCQs will largely be knowledge based and will balance out the questions in Section B and C of the exam to make sure that all aspects of the syllabus are examined. It is likely that some of the MCQs 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.

　　But bear in mind that the whole point of setting MCQs is to test good coverage of the syllabus in the exam.

　　Section B:

　　Three 10 mark mini case-studies. Each case-study will be broken down into 5 separate 2 mark multiple choice questions (so 15 questions in total).

　　Areas expected to be tested in this section are working capital management (e.g. the operating cycle, the impact of a change in credit period or accepting a factor’s offer), business or security valuations (e.g. methods of valuation), and financial risk management (most likely mainly in the form of currency risk but it is possible that an aspect of interest rate risk is examined here)

　　Section C:

　　Two 20 mark questions which will be broken down into sub requirements and be scenario based. These two questions will focus mainly on syllabus sections C,D and E.

　　Section C is working capital management, section D is investment appraisal and is likely to feature NPV with inflation and tax. Section E is business finance; either an evaluation of financing options (interest coverage and gearing ratios are likely to be important here) or a cost of capital calculation are most likely. Whichever of these three topics does not feature in section C is likely to appear in section B of the exam.

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