【BPP考前重点】ACCA Exam Tips 2016.03 (F8-P7)

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ps：昨天我们推送了F5-F7科目的EXAM TIPS ，今天继续补充剩下的科目：

BPP ACCA F8 Exam Tips March 2016

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).

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关键词：ACCA Tips Exam IPS ACC knowledge multiple balance either choice

BPP ACCA F9 Exam Tips March 2016

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.

BPP ACCA P1 Exam Tips March 2016

Section A
One compulsory question worth 50 marks which uses a lengthy scenario, often based on real-life events, to test all three main syllabus areas. Typically, this consists of four written requirements, some of which may be broken down into smaller sub-requirements where discrete syllabus content will be tested both as knowledge and application.

Within the total of 50 marks, there will be 4 professional marks available for producing some form of written communication (such as a briefing note, press release or letter to shareholders) which tests a candidate’s ability to write logical, structured and appropriate content suitable for a particular purpose, often with the aim of presenting a certain point of view.

Section B
A choice of two from three written questions that are each worth 25 marks and typically test up to two syllabus areas by applying the syllabus to a smaller real-world scenario. Again, candidates will be expected to apply their knowledge to the scenario in order to score well.

BPP ACCA P2 Exam Tips March 2016

Section A
– This will be a 50 mark compulsory case study including preparation of a group statement of profit of loss and other comprehensive income and/or statement of financial position or statement of cash flows which may include a foreign subsidiary, discontinued activities, disposals and/or acquisitions. This will include other accounting complications such as financial instruments, pensions, share-based payment and impairments.

– There will also be discursive requirements on a linked accounting adjustment and social/ethical/moral aspects of corporate reporting.

Section B
Section B normally includes:

– Q2 & Q3: 2 case study questions: one a multi-part question covering a range of topics or a theme such as deferred tax, foreign currency transactions, financial instruments, pensions, share-based payment, non-current assets (recognition and/or impairment of tangible and intangible assets), borrowing costs, the effect of accounting treatments on earnings per share or ratios; the other an industry-based question (NB: no specific knowledge of the particular industry is required) testing a range of standards such as accounting policies and the framework, leases, grants, IFRS for SMEs, reorganisations, provisions, events after the reporting period and related parties.

– Q4: a discussion question looking at current developments in corporate reporting and problems with existing standards, such as revision of the conceptual framework, regulatory issues over adoption and consistent application of IFRSs, implementation issues, revenue recognition, management commentary, application of the definition of control and significant influence (equity accounting), improvements in performance measurement, classification in profit or loss vs OCI (see exam team article), integrated reporting (see exam team article). Will also normally include a related computational part based on figures from a case study.

One of these questions can also include elements of group accounting, especially if question 1 is a statement of cash flows question.

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