ACCA毕业生/学生请报到 6

爱哭天使

Kaplan 没有P1 tips 吗？

pinkdolphin

我尽量帮你打听下。不过你可以参考这个！

ACCA Paper P1 June 2009 Exam tips

Question 1
Typical Paper P1 - Question 1 - look at last 8 (?) questions from BPP revision kit - lots of corporate governance, audit committees, internal auditors
Question 2
Risk and environmental auditing - see examiner's article from April 2009 Student Accountant
Question 3
Ethics - a scenario question looking for advice and comment on different ethical attitudes
Question 4
A discussion question about the advisability of the requirement of appointing neds to public company boards

pinkdolphin

Here is a list of articles from Student Accountant, a magazine by ACCA Global team, which we suggest that you MUST read for December 2009 attempt.

READY TO SIT FOR F8?

by Alan Lewin

A must read article for students of F8 sitting in this attempt. Writer has clearly identified the most common mistakes the students do while attempting this paper and has recommended how to avoid them.

ISA 240 (REDRAFTED), AUDITOR AND FRAUD

by Martyn Jones

Very clearly phrased article about the definition and differences between Fraud and Error and its practical and examination implications. Also discussing the changes in the standard and how it has affected the scope of the audits of future.

THE IAASB CLARITY PROJECT

by Lisa Weaver

Ever wonder what is "redrafted" means? Have you asked yourself common questions like how IAASB do all this? This article will answer all of your common sense questions.

AUDITING IN A COMPUTER-BASED ENVIRONMENT

by Peter Byrne

Heard of CAATs? but don't know why we have these? This article give a detailed overview of what is Computer based information system and how we audit them using CAATs

NOT-FOR-PROFIT [NFP] ORGANIZATIONS PART 1 | PART 2

by Robert Souster

This detailed article consisting of TWO parts give deep insight about what is NFP organizations are all about how they are made, what are the legal requirements, how we account them and how they are audited.

TESTING, TESTING, ONE, TWO, THREE

by Gareth Owen

Stressing too much!? or Stressing too less? The most common question by every student of ACCA of every level, "How much I should study".
ACCA has made it easy for you by introducing "INTELLECTUAL LEVEL". Read this article to understand what is this all about.

AUDIT RISK

by Martyn Jones

寻找阿曼达

這種黑筆可以用嗎？For screen marking 的 papers

star_sun

原帖由 寻找阿曼达 于 2-12-2009 06:21 PM 发表


這種黑筆可以用嗎？For screen marking 的 papers

可以推荐你用zebra的笔~~~很好写而且颜色又深，相信可以scan到很清楚

pinkdolphin

这个是P1 kaplan tips

Corporate governance: internal actors (trade unions, company secretary), external
actors (stock exchanges, auditors)
• Board structure: family / insider or unitary / two tier
• Normative / instrumental stakeholder views
• Management information in audit & internal control
• Environmental / risk auditing
• Social & environmental accounting and environmental footprint
• AAA model

pinkdolphin

kaplan exam tips for dec 2009

ACCA P1
Key Examinable Areas
for December 2009

Corporate governance: internal actors (trade unions, company secretary), external
actors (stock exchanges, auditors)
• Board structure: family / insider or unitary / two tier
• Normative / instrumental stakeholder views
• Management information in audit & internal control
• Environmental / risk auditing
• Social & environmental accounting and environmental footprint
• AAA model


ACCA P2 INT
Key Examinable Areas
for December 2009

Section A
Group accounts - probably income statement with IFRS 3 revised aspects, such as mid year
disposal to an associate
Other reporting standards such as:
Financial assets
Retirement benefits
Impairments
Section B
Current issue - perhaps convergence of IFRS and US GAAP, or IFRS for SME
Multi-topic questions - perhaps incorporating aspects associated with the credit crunch:
Impairments
Provisions
Financial instruments
Revenue recognition
Held for sale
Discontinued activities

ACCA P3
Key Examinable Areas
for December 2009

Students should be aware that both sections of this exam will combine all elements of the
syllabus:
Strategic analysis
Choice
Implementation
Topics could include:
• Business analysis in a not-for-profit organisation
• Marketing
• Managing change
• Stakeholder analysis
• E-business
• Organisational structure


ACCA P4
Key Examinable Areas
for December 2009

Section A
30 marks each
• Business Valuation
• Corporate Failure
Section B
20 marks each
• Black Scholes
• WACC/financing
• ‘wordy’ question, incorporating an ethical dimension

ACCA P5
Key Examinable Areas
for December 2009

• Forecasting & performance appraisal
• Transfer pricing
• Comparison of ROI, RI and/or EVA; or decentralised businesses with RI
• Beyond budgeting
• Learning curves
• Corporate failure
• Strategic aspects
• A topic from chapter 11, e.g. performance pyramid


Kaplan Financial December 2009
ACCA P6
Key Examinable Areas
for December 2009

Corporation tax
Group relief – tax planning; consortium relief, company losses
Capital allowances with AIA
CFCs
Research and development
Takeovers: pre acquisition trading and capital losses
Close companies
Admin
Capital gains
Reliefs: rollover relief, PPR and letting relief
Capital gains groups with degrouping charges
Share takeovers or reorganisations
Inheritance tax
Estate computations, possibly with income tax in year of death
Business property relief
Deed of variation
Gift with reservation
Income tax
Overseas aspects for employees: calculation of tax on overseas income using marginal rates;
arising vs. remittance basis
Sole trader/partnerships commencement of trade, possibly with losses
Benefits: car, loan, accommodation, share schemes

Personal financial planning
EIS
ISAs
VAT
Land and buildings, option to tax, capital goods scheme
Partial exemption
Scenarios
Lease vs. buy assets: net cost
Badges of trade: IT vs. CGT
Employee vs. partner
Sole trader vs. company
Ethics

ACCA P7 INT
Key Examinable Areas
for December 2009

Core areas likely to be examined in every paper:
• Engagement planning and risk assessment
• Engagement procedures (i.e. evidence)
• Ethics and professional issues
• Engagement reporting (ISA 700 audit reports in particular)
Subjects of recent articles:
• Auditing in a Computer Based Environment
• The Clarity Project
• Audit of employee benefits and discontinued operations
• ISA 560 Subsequent Events
• ISA 540 Audit of Accounting Estimates
Note: The latter three points were mentioned in an article by Lisa Weaver published in
November 2008. However they remain unexamined and are likely to appear in this or the
June 2010 sitting.
Peripheral areas yet to be examined:
• Regulatory framework
• Corporate governance
• Money Laundering
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.

寻找阿曼达

謝謝哦，受教了

yein0014

原帖由 pinkdolphin 于 3-12-2009 06:39 AM 发表
kaplan exam tips for dec 2009

ACCA P1
Key Examinable Areas
for December 2009

Corporate governance: internal actors (trade unions, company secretary), external
actors (stock exchanges, auditor ...

谢谢你的tips....

tnf0917

有谁看的懂最新一期的P4 technical article "Application of option pricing to valuation of fim"? 请解释一下里面讲什么好吗?谢谢了.

MaryAnn

原帖由 star_sun 于 2-12-2009 11:37 PM 发表
可以推荐你用zebra的笔~~~很好写而且颜色又深，相信可以scan到很清楚

zebra笔 什么样子的? 因为我还没买黑笔。上次买了很多蓝笔，现在考试全不能用

star_sun

原帖由 MaryAnn 于 3-12-2009 04:39 PM 发表

zebra笔 什么样子的? 因为我还没买黑笔。上次买了很多蓝笔，现在考试全不能用

就像我们一般使用的笔。。popular那边有售卖~~~1.50一支

爱哭天使

thanks!

pinkdolphin

不客气，祝你考试顺利！

tnf0917

真的没有人懂P4 article "application of option pricing to valuation of frim"在讲什么吗?

MaryAnn

回复 533# star_sun


    好的谢谢你　等下就去买祝你考试顺利哦

rainbow.co

star_sun介绍的Zebra Z1 pen 真的好好用。
谢谢你。

yein0014

star_sun介绍的Zebra Z1 pen 真的好好用。
谢谢你。
rainbow.co 发表于 5-12-2009 05:29 PM

我还不知道怎样的...可以post上来看看吗??

vuforever

读着ACCA的你们..想问下,你们都是读了CAT或LCCI才上的吗???还是直接进ACCA??英文要很好才读到???

Marcia

回复 528# pinkdolphin


~谢谢你的分享~
~祝你好运~