ACCA毕业生/学生请报到 6

pinkdolphin

F7 (INT)

Question 1
Consolidated I/S and SFP for either 2 or 3 company group
Potential complications to include deferred consideration, share exchange and net asset fair
value adjustments, uniform accounting policy alignment, inter-co loan and PURP.

Question 2
Redraft statement of comprehensive income and statement of financial position - possible
transactions to include depreciation, revaluation, investment property, revenue
recognition/substance, IFRS 5 – discontinued operation OR asset held for sale, inventory
adjustment, convertible loan, income tax.

Question 3
Possible mixed interpretation question to include a calculation of an element of a statement
of cash flow and a report to include calculation of ratios and interpretation of the accounts
using the statement of cash flow and ratio results.

Question 4 and 5
IASB Framework (elements or qualitative characteristics), EPS, Impairment, Intangible assets
or changes in accounting policies, estimates and errors.


F8 (INT)
Question 1
Systems and audit procedures: inventory, purchases, payroll


Question 2
Facts/standards: ISA’s 200, 210, 260, 320, 560

Question 3
Risk & audit approach: ethics/acceptance and internal control weaknesses

Question 4
Specialist audit areas: not for profit organisations

Question 5
Collection of evidence and auditor’s report: ISA 570 going concern

Subjects of recent articles:
• Auditing in a Computer Based Environment
• The Clarity Project

The examiner will set 5 questions, which will all have multiple elements, so it is likely that
other topics than the ones noted above will be examined in the December 2009 exam.
F9
Investment appraisal
This is a key topic which seems highly likely to be examined every time.
Expect a more complex NPVor IRR with tax and possibly inflation and working capital.
Replacement analysis, capital rationing and lease v buy are areas which thus far he has
avoided.

Working Capital Management
Another key topic which is likely to examined every time. Exams to date have covered much
of this topic.
Receivables are traditionally the most popular topic, although inventory management may be
due a turn.

Valuations
This has been examined in every F9 exam to date so is clearly a favourite of the examiner.
Asset and cash flow based values have yet to be examined.

Business Finance
This topic has been heavily examined in each of the last three exams.
Financing ratios are an area the examiner likes.
Gearing/capital structure calculations and commentary are a favourite and so always worth
being on top of.

Cost of Capital
Following the string of articles on CAPM theory, each of the last three exams have featured
questions in this area. Although the examiner might choose to leave this topic alone this time, you should still ensure you have a good understanding of this area.
Risk Management
Hedging foreign exchange risk seems popular with the examiner and didn’t feature
significantly within the last exam.
Interest rates and risk management were touched upon in 2008. Despite their recent
appearance, don’t rule out them coming up again.

The Financial Management Function and the impact of the economic environment
upon it
These topics have largely been ignored thus far although a discussion of agency theory was
called for in the December 08 exam. Despite the examiner’s assertion in his first article about
F9 that all topics carry equal weight, we can probably expect these topics to continue to take
a back seat. Having said that, the most examinable area here is probably that of objectives in both the corporate and NFP sectors.

冲冲的宝贝老婆

原帖由 teddybear87 于 20-11-2009 05:01 PM 发表


我也是菲樓2次才及格，超討厭，因為別的紙都已經過，就是t5，所以我了解你，
加油喔

真的是感同身受哦？
我会加油的！
但愿过了这次可以一身轻，
可是要50分咧！
有点难度～

yyyuenn

MUTUALLY EXCLUSIVE DECISON
是指不可同时选两个desicion ，只是可以选一个

INCREMENTAL DECISION
是用去年的budget 再加上有对今年有改变的figure

原帖由 jimmyjiunn 于 20-11-2009 11:56 AM 发表
F5...
我不明白什么是MUTUALLY EXCLUSIVE DECISON & INCREMENTAL DECISION ...
有谁可以解释解释???
谢谢哦~~~~  

龟龟龟

原帖由 kanassai 于 19-11-2009 05:57 PM 发表
有没有人知道p2 INT 的fully goodwill recognition 怎么算啊？？
和msia variant差别很大吗??
我老师是教msia的，可是我是拿 INT，因为我f7是INT。
我知道再goodwill,retained earning,non-controlling有差别，有 ...

这是一门学问
得花上大概一小时半来教

长濑智也

请问有f4 sanjeetha的tips 吗？

joyline

留脚印~~~~

phileos

请问有p5 andrew pang的tips 吗？

yein0014

p5 & p3 有tips吗？？？
我fail p3 5 次了。。。。
快要疯了！！！！

龟龟龟

P3 什么问题哦？

柠檬树

我請問有誰可以介紹KL P3的lecturer？

yein0014

原帖由 龟龟龟 于 24-11-2009 03:45 AM 发表
P3 什么问题哦？

不懂做么每次fail咯。。。。
都没有很难。。。。

haisck

我第一次考F1的
请问

Please use black ballpoint pen at all time to complete detail on booklet and answer grid


酱我们是不是用黑色的原子笔做答

酱假如要换答案
应该要怎样呢？？？

酱F2和F3呢？？？

不好意识
第一次考试
很多问题下

希望大家多多帮忙

haisck

还有一个问题
我的朋友跟不上
很难读下去
他想要退出ACCA
读LCCI还是CAT(要选那一个？？？)

可以的吗
有人有试过吗
要什么程序的？？？(就是cancel掉acca的member，然后join LCCI和CAT???)

有什么意见要给我的朋友吗
谢谢各位

[ 本帖最后由 haisck 于 25-11-2009 05:10 PM 编辑 ]

blazechee

F1 - F3 都是用黑色圆珠笔。
不要的答案，只需在已涂黑的圈，打个"X”就行了（与圈圈重叠）

龟龟龟

原帖由 柠檬树 于 24-11-2009 09:49 AM 发表
我請問有誰可以介紹KL P3的lecturer？

Michael Mainwaring 很好下
西方式教学
把东西简单化
但是下个 sitting 只有教 revision course
然后都比一般 revision 来得贵
但是一分钱，一分为货咯...

龟龟龟

原帖由 yein0014 于 24-11-2009 11:28 AM 发表


不懂做么每次fail咯。。。。
都没有很难。。。。

Time mgmt 问题？

yein0014

原帖由 龟龟龟 于 24-11-2009 10:23 PM 发表


Time mgmt 问题？

可能吧。。。。。
每次写过多。。。
然后section b 来不及。。。

sharon_xuan

原帖由 haisck 于 24-11-2009 05:18 PM 发表
还有一个问题
我的朋友跟不上
很难读下去
他想要退出ACCA
读LCCI还是CAT(要选那一个？？？)

可以的吗
有人有试过吗
要什么程序的？？？

有什么意见要给我的朋友吗
谢谢各位

读CAT是不错的选择，假如他日后还是要继续ACCA Level 2，
再不然就去读degree，条条大路通罗马，要做会计师也不一定要从专业文凭开始
什么程序吗？就去重新报名CAT课程，再由学院帮你处理报名手续吧

KFClover

读CAT如果读得到的话基础会比较好
如果读不到可能就会卡住
我有很多朋友死在T5
让你朋友好好想清楚了再作决定
然后如果懒惰的话最好不要读这科
我个人是酱觉得啦
因为太懒惰了所以现在读到很吃力

howei

帮帮忙, 谁有Michael Mainwaring ACCA P３exam tips??? Thanks!!!

[ 本帖最后由 howei 于 25-11-2009 02:36 PM 编辑 ]