ACCA毕业生/学生请报到 6

寻找阿曼达

Ms Sanjeetha 在Normal Class给的那些就是PYQ了

祝你好运，上sitting靠她spot的Question临时抱佛脚刚刚好过关

ipohzai

我打算考完试去KL读 F8 + P1 + P2
前辈们有没有什么学校(好lecturer)好介绍吗？？

gineshoney

请问是不是一定要pass P1-P3后才能拿接下来的？

cowcow88

原帖由 寻找阿曼达 于 9-11-2009 08:41 PM 发表
Ms Sanjeetha 在Normal Class给的那些就是PYQ了

祝你好运，上sitting靠她spot的Question临时抱佛脚刚刚好过关

现在才来读不知道会不会太晚了，好多东西要记哦..头痛！！需不需要吃补脑汁呢？？

寻找阿曼达

表怕，我也是Revision的时候才开始背的

cowcow88

原帖由 寻找阿曼达 于 9-11-2009 10:11 PM 发表
表怕，我也是Revision的时候才开始背的

只是不懂会不会和你一样刚好及格呢？？
还不知道F7要怎样死，完全对这课没概念....

kent3

原帖由 sky2006 于 8-11-2009 09:19 PM 发表
大家好
小弟其实一直以来都很像念ACCA的，想念当然也必须是要有兴趣的！
是的，在中学的时候我最喜欢的科目就是accounting了！之前念college的时候，一开始也是一心一意的想要major accounting毕业的！却念着念着， ...

有没有能力靠自修来考取acca，大概还是因人而异。我有朋友是自修的，可是他是因为父母的关系（acca holder)才可以应付的。
我的英文能力也是很差，如果还要自修的话，我应该应付不了。有一个lecturer guide 的话效果会差很多。
我很多朋友都是半工半读，他们在audit firm做工，薪水都不高，可是都还可以应付，你应该也可以吧。

kent3

原帖由 yoyo016012 于 8-11-2009 10:31 PM 发表
我可能会在明年一月读ACCA， 我是 MSER "Mature Student Entry Route"
有一点疑问要问大家，
1) 是不是得先要考了F2 和 F3 ，通过后才再 读 F1， 酱就需花多一个学期的时间咯？
2）F1 到 F9（F8） 须要几久时间？

没有任何规定一定要考了Ｆ２和Ｆ３，才可以考Ｆ１。每个学期最多可以同时考四张，所以你三张可以同时一起考就不会浪费多一个sitting了。
Ｆ１－Ｆ９“最快”可以在三个学期完成，也就是一年半。（前两个学期attend四张，第三学期attend一张　或者　三个学期attend三张。）

kent3

原帖由 gineshoney 于 9-11-2009 09:30 PM 发表
请问是不是一定要pass P1-P3后才能拿接下来的？

如果P1-P3有任何一张还没及格，就不能单一考optional paper，必须同时考。比如P3还没pass，又想考Ｐ4,就必须同时拿两张。

gineshoney

谢谢kent3
那p1,p2,p3这三张，我想先拿两张比较容易的先，你会建义我拿哪两张呢？还是可以三张一次过拿？

agentdarwin

请问一下如果part1肥佬了可以那拿part2吗?

q

原帖由 寻找阿曼达 于 7-11-2009 09:35 PM 发表
今天上Philip Woo的课时，他说有几张paper将会scan去电脑来改，
叫我们要用黑笔来写。（看到他的纸里面有F7）

习惯用Joe Fang的蓝黑笔来做F7，请问谁有确定的消息？
他只是show一show而已，不知哪里拿来的 ...

听JF讲过examminer是用malaysia的
好象可以用黑蓝笔,也adopt他教的conso method
电脑scan 的paper有一个additionnal rule,不可用correction fluid
http://www.accaglobal.com/learningproviders/tuition_provider/faq/exams/

翔宇宇

原帖由 kent3 于 10-11-2009 12:08 AM 发表


没有任何规定一定要考了Ｆ２和Ｆ３，才可以考Ｆ１。每个学期最多可以同时考四张，所以你三张可以同时一起考就不会浪费多一个sitting了。
Ｆ１－Ｆ９“最快”可以在三个学期完成，也就是一年半。（前两个学期att ...

如果是以 MSER "Mature Student Entry Route" entry
那就必须pass F2 & F3 才能考  F1和其他的 ...

[ 本帖最后由 翔宇宇 于 10-11-2009 05:37 PM 编辑 ]

kent3

原帖由 翔宇宇 于 10-11-2009 05:36 PM 发表



如果是以 MSER "Mature Student Entry Route" entry
那就必须pass F2 & F3 才能考  F1和其他的 ...

Mature Student Entry Route (MSER)

• normally over age 21
• no academic qualifications required
• must pass the equivalent of Papers F2, Management Accounting and F3, Financial Accounting within two years before further progression to the ACCA exams is permitted.

谢谢更正。

kent3

原帖由 gineshoney 于 10-11-2009 08:07 AM 发表
谢谢kent3
那p1,p2,p3这三张，我想先拿两张比较容易的先，你会建义我拿哪两张呢？还是可以三张一次过拿？

如果是兼职读书，我应该只会拿两张。P1，P3完全是theories，我会选择P2加P1或者P3咯。还是要看你自己的时间。

gineshoney

哦。。谢谢你的宝贵义见。。其实我是想明年五月读完大学就去tar读哦，想full time study

美丽草原我的家

原帖由 gineshoney 于 10-11-2009 10:28 PM 发表
哦。。谢谢你的宝贵义见。。其实我是想明年五月读完大学就去tar读哦，想full time study

TAR College只接受从一开始就在那里念书的ACCA学生.
就是说,如果用degree exemption后, TAR是不收的.

gineshoney

原帖由 美丽草原我的家 于 11-11-2009 01:20 AM 发表

TAR College只接受从一开始就在那里念书的ACCA学生.
就是说,如果用degree exemption后, TAR是不收的.

啊？是吗？因为我看到他的学费那边有分是tar学生和不是tar学生的，所以之前不是tar学生的应该可以去读吧

兰州小子

请问~
我有OPTED IN OBU 的DEGREE
考完了PART 2 后,ACCA是否会通知我
是否要考OBU 的DEGREE ?
应为我是旧的考生, ACCA 一时讲我可以,一时又说不可以...


还有谁有考那一个
ON LINE 的PERFESSIONAL ETHNIC ?
容易的吗?

limitedterry

ACCA December 2009 Exam Tips from BPP


F4
Court structures
Offer and acceptance
Contract breach
Employees v independent contractors
Agency relationships
Directors duties
Insolvency

F5
Performance Management (possibly with transfer pricing)
Budgeting including objectives and behavioural aspects
ABC
Pricing
Variances including planning & operating variances

F6
Income tax involving sole trader encompassing profit adjustment and capital allowances and employed earner. Payment of tax details also required.
Corporation tax involving capital allowance calculation for plant and machinery and industrial building allowance. Double tax relief also tested.
VAT default surcharge liability.
Capital gains tax from individual perspective testing gift relief, entrepreneurs’ relief, part disposal, destroyed or damaged asset, exempt assets. Calculation of CGT liability involving capital losses.
Property income
Corporation tax losses

F7
Q1 (25 marks): Consolidated statement of comprehensive income (P&L) and/or statement of financial position (balance sheet) with one subsidiary plus associate (including adjustments for fair values, unrealised profit, intragroup trading, goods/cash in transit, other syllabus area). Discursive part (b) on reasons for adjusting for unrealised profit or other group topic.
Q2 (25 marks): Accounts restatement/preparation with adjustments e.g. depreciation, current/deferred tax, inventory (stock) valuation, leases, substance over form issues, financial instruments (FV change or amortised cost), revaluations, share issues or government grants. May include EPS calculation or movement in share capital and reserves.
Q3 (25 marks): Interpretation and/or statement of cash flows, perhaps with written part on not-for-profit entities. Interpretation may focus on limited ratios and their interpretation (e.g. ROCE and its components). Sections of a statement of cash flows (rather than whole statement) may be tested
Q4 & Q5 (15 & 10 marks): One question in context of conceptual framework; other containing one or two discrete topics. Possibilities: regulatory framework, inflation, earnings per share, government grants, impairment, substance over form issues, leases or intangible assets

F8
Not for profit organisations
CAAT
Corporate Governance
Test of Controls
Substantive Testing
Audit Reports

F9
Working capital: this has always been a favourite theme; questions on inventory management and receivables management are likely here. Make sure that you are comfortable with calculating the operating cycle and explaining the concept of over-trading.
Investment decisions: this exam normally contains a question involving net present value (NPV), often with tax and inflation; discounted cash flow techniques can also be applied to asset replacement, capital rationing and leasing as well and one of these areas could well be tested this time. Remember that you may need to calculate a weighted average cost of capital before you calculate an NPV.
Sources of finance: this is a topical area, we would expect a part question on financing problems covering gearing issues and problems for small-medium sized companies. Ratio analysis is likely to feature here.
Business Valuations: this area is commonly tested and is a core syllabus area. You should note that in recent sittings the examiner has looked to combine different syllabus areas within the same exam question – for example asking you to calculate a cost of equity and then use it to value a company.
Make sure that you are also able to value debt. Finally, you need to be able to explain the efficient markets hypothesis – recent stock market volatility casts doubt on the ability of stock markets to price securities in a rational way.
Financial environment & Risk management: recent exchange rate and interest rate volatility could impact on a company’s financial management plans – a part question on this area could be set, with further discussion and calculations on hedging techniques.