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2015年ACCA考试大纲解析,小编这样的学渣都能看懂,你呢?

发表时间:2015-05-21 来源:
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2015年ACCA考试:BPP ACCA tips for June F5-F9
ACCA JUNE 2015 EXAM TIPS FROM BPP
F5
The F5 exam has had the following exam format since the December 2014 exam sitting.


Section A
20 multiple choice questions each worth 2 marks each. The MCQs will largely be knowledge based and will balance out the questions in Section B to make sure that all aspects of the syllabus are examined. This means that you will need breadth of syllabus knowledge. There will be 5 questions on each syllabus area.


Section B
Q1-3: Three 10 mark questions. These will test any of the four syllabus areas and could combine syllabus in one question. The questions will be broken down into sub requirements and are likely to be based on a short scenario.


Q4 & Q5: Two 15 mark questions which will most likely be broken down into sub requirements and be scenario based. These questions will only cover syllabus areas B, C and D.


Areas expected to be tested in Q4 and % included performance management and further variances.


Important areas to cover for the June exam include (but not limited to):
A: ABC, throughput accounting, target costing & lifecycle costing.
B: Techniques to assit decision making, including: linear programming, CVP analysis, relevant costing, pricing and incorporating risk and uncertainty.
C: Approaches to the types of budgeting systems, variance analysis (both mix and yield and planning and operational variances) and forecasting techniques, especially learning curves.
D: Appraisal of performance of an entire company or a division, via financial performance measures including traditional ratio analysis, ROI and RI or transfer pricing often contrasted with non-financial performance measures including the Balanced Scorecard.


F6 (UK)
ACCA F6 will be tested using a new exam format from June 2015.


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 to make sure that all aspects of the syllabus are examined. You should expect the administrative aspects of F6 (self-assessment filing, payment deadlines, penalties etc for both individuals and companies) to feature a little more than was the case before.


Section B
Q1 – Q4: Four 10 mark questions. The questions will be broken down into sub requirements and may also be based on a short scenario.
Areas expected to be tested in questions 1 to 4 include property income, pensions, a range of capital gains calculations (chattels, part-disposals, use of capital losses and business reliefs), inheritance tax (death tax on lifetime gifts and/or death estate) and value added tax (schemes for small businesses).


Q5 & Q6: Two 15 mark questions which will be broken down into sub requirements and be scenario based. One of the questions will test a range of aspects of income tax (likely to be employment income and/or trading income) and the other question will cover corporation tax. Capital allowances are likely to feature in one of these questions.


F6 has the following syllabus areas:
A The UK tax system and its administration
B Income tax and national insurance contributions
C Chargeable gains for individuals
D Inheritance tax
E Corporation tax liabilities
F Value added tax
General advice


The exam is predominantly computational which means that most of your marks will be available for number work. That does not mean you should ignore the narrative requirements which will make up a discernible number of marks.


At the beginning of the exam you are given 15 minutes “reading and planning” time. During this time you can read and annotate your question paper and so this is a perfect chance to make notes next to the information in the scenarios of things to include in your answer.


During this time you should also think about the order in which you will attempt the questions – start with your best question first but remember to watch your timing very closely – you seriously damage your chances of passing if you do not attempt all the questions set or if you significantly run out of time.


Presentation is important. If you do not use the proformas you have been using on your course your marker will find it harder to give you marks. It is your responsibility to convince the marker you deserve to pass, so make your computations, workings and narrative easy to follow.


F7
Section A
Twenty 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
Q1 & 2: Two 15 mark questions
One likely to be an interpretation or statement of cash flows, the other may be a consolidation question if Q3 is not a consolidation.
Other possibilities: conceptual framework, intangible/tangible assets and impairment, provisions and contingencies, revenue and grants, financial instruments discontinued operations/assets held for sale or earnings per share.


Q3: 30 mark financial statement preparation question. Could be for a single entity or a consolidation (statement of profit or loss and other comprehensive income and/or statement of financial position). Will include adjustments on other syllabus areas.
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.


F8
ACCA F8 has had the following exam format since the December 2014 exam sitting.
Section A
12 multiple choice questions of which eight are worth 2 marks each and four are worth 1 mark each. The MCQs will largely be knowledge based and will balance out the questions in Section B to make sure that all aspects of the syllabus are examined.


Section B
Q1 – Q4: Four 10 mark questions. These will test single topic areas of the syllabus and so will either test syllabus area A, B, C, D or E. The questions will be broken down into sub requirements and may also be based on a short scenario.


Areas expected to be tested in questions 1 to 4 include ethical threats and safeguards, corporate governance and internal audit, audit planning, materiality, audit procedures (especially substantive procedures), audit finalisation and audit reports.


Q5 & Q6: Two 20 mark questions which 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 5 and 6 include audit risk, internal control 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.


At the beginning of the exam you are given 15 minutes “reading and planning” time. During this time you can read and annotate your question paper and so this is a perfect chance to make notes next to the information in the scenarios of things to include in your answer.


During this time you should also think about how you will present your answer – try to use a tabular format in your solutions where relevant as the examiner has stated that candidates who do this score better.


Finally 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 ? mark per point.


F9
ACCA F9 has been tested using this exam format since December 2014.


Section A
20 multiple choice questions worth 2 marks each. The MCQs will largely be knowledge based and will balance out the questions in Section B to make sure that all aspects of the syllabus are examined. It is likely that some of the MCQs will test the financial management and objectives (ratio analysis, the concept of shareholder wealth) as well as 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
Q1 – Q3: Three 10 mark questions. The questions will be broken down into sub requirements and may also be based on a short scenario.


Areas expected to be tested in questions 1 to 3 working capital management (the impact of a change in credit period or accepting a factor’s offer), business or security valuations (assets method and earnings valuation), financial risk management (most likely in the form of currency risk but it is possible that interest rate risk is examined here).


Q4 & Q5: Two 15 mark questions which will be broken down into sub requirements and be scenario based. These two questions will focus on these topics investment appraisal (likely to be an NPV with inflation and tax), working capital management and 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 question 4 or 5 will appear in question 1, 2 or 3.


F9 has the following syllabus areas:
A Financial management function
B Financial management environment
C Working capital management
D Investment appraisal
E Business finance
F Business valuations
G Risk management
General advice


The exam is written so that approximately 50% of the marks will be numerical in nature and the other 50% will be narrative (either knowledge or understanding in the case of multiple choice questions or requiring written answers in section B questions). You should not neglect your written skills. Try to explain your points in full sentences rather than simply leaving a bullet point answer.


At the beginning of the exam you are given 15 minutes “reading and planning” time. During this time you can read and annotate your question paper and so this is a perfect chance to make notes next to the information in the scenarios of things to include in your answer.


During this time you should also think about the order in which you will attempt the questions – start with your best question first but remember to watch your timing very closely – you seriously damage your chances of passing if you do not attempt all the questions set or if you significantly run out of time.


Presentation is important. It is up to you to make it easy for your marker to give you marks. It is your responsibility to convince the marker you deserve to pass, so make your computations, workings and narrative easy to follow.


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