ACCA Exam Tips June 2018 （F階段）

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F5

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

Section A

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

Section B

Usually,thereare 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

F6

Make sure youread the tax rates and allowances in the exam.You may find they prompt you toremember things.For example,as high emission cars only receive an 8%WDA forcapital 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%.

F7

MCQ’s can comefrom any syllabus area.

Consolidation of Financial Statements

For theconsolidation question you will benefit from having the proforma/standardworkings of your final answer set up first.For example if the questionrequires a consolidated SFP then drawing up the SFP with open brackets besidethose numbers that do not need a standard working can get all the easy addingacross 100%of the Parent and subsidiary figures.The other headings can havethe standard working number written beside them instead.A couple of lineswould need to be left for each section of the SFP in case other things come upin the additional information.

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

With all of theproformas and standard workings set up,it means that you are able to tacklethe issues in the order that they are presented in the question.It also allowsyou to deal with both sides of any adjustments as everywhere is set up to makethe adjustments.It hopefully prevents non-balancing accounts and means thateach 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 havealready done provided everything is referenced through.

A similarprocess can be applied to the income statement equivalent of setting up finalanswer and workings to help tackle the issues that come up.

F8

Part A:MCQ’s will be from any syllabusarea.

Part B:Some of the frequently testedareas 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 controlsystem

Inherent limitations of internalcontrol

Risk assessment procedures

Financial statementassertions(Ratios)

You must learnthe 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.

F8

Part A:MCQ’s will be from any syllabusarea.

Part B:Some of the frequently testedareas 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 controlsystem

Inherent limitations of internalcontrol

Risk assessment procedures

Financial statementassertions(Ratios)

You must learnthe 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.

F9

Part A:MCQs will be from any syllabusarea.

Part B:Some frequently tested areas inthe 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 keepfocusing on numbers.Although the numbers are important but approximately halfof the marks are for the written elements.Prepare every topic thoroughly toincrease chances of passing the exam.

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