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ACCA exam tips December 2010 by First Intution
Paper F4- Sources of law
- Offer and Acceptance
- Contract terms
- The law of torts
- Employment law
- Partnerships
- Corporations and separate legal personality
- Directors
- Company meetings and resolutions
- Fraudulent behaviour
Paper F5
- Life cycle costing
- Throughput accounting
- Demand curves
- Risk techniques
- Types of budget
- Mix and yield variances
- Company performance analysis
Paper F6
- BIKS
- Opening year rules, change of year end
- Capital allowances
- Losses
- IT comp
- Pensions
- Corporation tax comp long period
- Chattels
- Entrepreneurs relief, gift relief
- Class 1 NI
- VAT cash accounting
- Tax payment dates
Paper F7
- Qn 1 Consolidation- Revenue statement with goodwill computation
- Qn 2 Single company accounts with, lease, non current asset, tax and sale or return
- Qn 3 Ratios and report writing
- Qn 4 The framework with contingent liabilities and Financial instruments
- Qn 5 Long term contracts
Paper F8
- Qn 1 : Qn on substantive audit procedures and tests of control on a key area of the Statement of Financial Position e.g. non-current assets or receivables
- Q2 : short 10-marker on ISAs e.g. subsequent events, audit reports, fraud & error
- Q3 : Qn on “identifying and explaining” the threats to auditor independence and ways of managing them
- Q4 : Mgt letter : identifying the weaknesses, consequences and recommendations in a particular company
- Q5 : audit reports : emphasis of matter and when it is appropriate/inappropriate to use it
Paper F9
- Discussion of the economic environment and the impact on interest and exchange rates
- Working Capital Management
- Investment Appraisal & Cost of Capital
- Business Valuations
Paper P1
- Kohlberg, Risk assessment and TARA risk framework.
- Role of audit committee, chairman, CEO.
- Corporate social responsibility
- Gray, Owen and Adams, normative, and Instrumentalists view of stakeholders.
Paper P2
- Qn 1 = Group question on cashflows or Foreign subsidiaries
- Ethics
- Revenue Recognition
- Deferred Tax
- Impairment (especially goodwill)
- Share based payments
- Related parties
Paper P3
Section A
- Strategic Choice (Portfolio Models), People with Financial Analysis
- Strategic Position
- Strategic Action
- Information Technology
Paper P4
- Q1 International Investment Appraisal techniques
- Q2 Financial reconstruction techniques, possible company valuation post reconstruction.
- Q3 Impact on WACC following change in credit rating.
- Q4 SWAP/currency SWAP scenario
- Q5 Written question on risk management following the examiner’s article released 23 Sept 2010
Paper P5
- Sensitivity analysis
- Impact of fiscal and monetary policy on performance
- Management information
- Private sector v public sector performance analysis
- Divisional performance assessment (ROI, RI and EVA)
- Corporate failure assessment
- Six sigma
Paper P6
- Groups and companies
- CGT and IHT on lifetime gifts
- Benefits v’s salary
- Income tax losses
- VAT on property
Paper P7
- Business Risks in a scenario
- Identifying ethical and other professional issues in a scenario
- Audit reports
- Group audits
- Money laundering
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