8 February – ACCA December 2012 Exam results

ACCA will release the December 2012 exam results electronically (email, SMS and online) from 8 February 2013.
Paper results will be available from 15 February 2013.
Make sure you can access your exam results as soon as they are available, visit myACCA, go to ‘account administration’ and click on ‘receiving communications from ACCA’ – then check to make sure ACCA has an up to date email address or mobile number.

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ACCA EXAM TIPS JUNE 2012 opentuition

ACCA Exam tips for Paper F4 English

Q1 Criminal law, civil law, arbitration December 7
Q2 Lifting the veil June 8
Q3 Meetings Pilot paper
Q4 Corporate governance – auditors December 7
Q5 Self-employed or employed June 10
Q6 Damages, measurement and remoteness June 9
Q7 Insolvent liquidation December 7
Q8 Treasury shares – new to syllabus
Q9 Intention to create legal relations December 7
Q10 Bribery – new to syllabus

ACCA Exam tips for Paper F4 Global

Q1 Criminal law, civil law, arbitration December 7
Q2 Lifting the veil June 8
Q3 Meetings Pilot paper
Q4 Corporate governance – auditors December 7
Q5 Sale of goods, anticipatory breach December 8 / June 9
Q6 INCOTERMS – the two new ones
Q7 Insolvent liquidation December 7
Q8 Treasury shares – new to syllabus
Q9 Sale of goods, passing of risk December 9
Q10 Bribery – new to syllabus

ACCA Exam tips for Paper F5

Activity Based Costing
Cost volume profit analysis
Planning and Operational Variances
Budgets – mainly written, but with preparation of a flexed budget and commenting on it
Financial and non-financial performance measures (with main emphasis on non-financial)

ACCA Exam tips for Paper F7

Question 1, Consolidated satement of Income, subsidiary and associate,
mid-year acquisition, share for share exchange, nci based on share price,
fair value adjustment, intra group sales and pup, 5 mark chat – exclusion
of subsidiary from consolidation
Question 2, Usual question 2, preparation of financial statements,
Financial Position, Income, Comprehensive Income, Changes in Equity from a
trial balance
Question 3, Report on financial performance – possibly a simple cash flow
Question 4, Framework, possible element of reliabilty, relevance, faithful
Question 5, Development expenditure or a complex asset depreciation

ACCA Exam tips for Paper F8

1 Inventory count.
2 Nature of an assurance assignment/internal audit
3 Going concern and analytical procedures
4 Computer assisted audit techniques
5 Contingent liabilities

ACCA Exam tips for Paper F9

1 a) Investment appraisal – lease v buy decision
b) Written on replacement
2 a) economic order quantity calculation
b) cash budget
3 a) Capital asset pricing model (ungearing an equity beta)
b) foreign exchange risk management – forward rates and money markets
4 a) calculation of effect of raising finance (i) from equity and (ii) from debt on the earnings per share, interest cover, and gearing ratio of a company
b) written on other ways of raising finance.

ACCA Exam tips for Paper P1

(Not in any particular sequence)
1 Different contributors to corporate governance ( internal auditors,
external auditors, non-executive directors )
2 Ethics, ethical dilemma, deontology / teleology, Kohlberg
3 Board sub-committees, unitary board cf two-tiered board
4 Role of risk manager, risk committee, Mendelow
Any of the questions could possibly include a computational element – so

ACCA Exam tips for Paper P2

1) Complex group – question Rod ( adapted past exam question ), or
Piecemeal acquisition / partial disposal – question Beth ( December 2007 )
or Base Group ( adapted past exam question )
2) Management commentary – question 52 in Kaplan revision kit
3) IFRS 10, 11, 12 and 13 – no past exam question – check the OpenTuition course notes
4) a question on “Various IASs / IFRSs” – many examples from past exams
5) Entity reconstruction – no past exam question – check the OT course notes
Any one, including question 1, could ask for “special” style – report,
memorandum, email or even letter! So make sure you answer in appropriate

ACCA Exam tips for Paper P3

1 Strategic position and analysis; corporate parenting
2 Communicating mission and core values (see recent ACCA SA article)
3 Project gateways, project lifecycle and project initiation document
4 Expected values/decision tree. Process improvement
5 Benchmarking

ACCA Exam tips for Paper P4

Section A
Valuation of a business (for acquisition) – suggesting a range of values
(part including present value of cash flows requiring calculation of the discount rate to use with CAPM involved)
Foreign exchange risk management (forward rates/money markets/futures/options)
Section B
Option pricing
Written question on the European debt crisis
Portfolio theory including written on international diversification

ACCA Exam tips for Paper P5

1 Critical success factors and KPIs
2 Activity based costing, ABB and ABM
3 Transfer pricing
4 Economic value added
5 Performance Prism and corporate failure

ACCA Exam tips for Paper P7

1. Group audits
2. Material misstatement risk (article)
3. Non-audit services
4. Standard Q3 – matters to be considered (ethical, professional, practical, accounting);
state the evidence you should expect to find on the audit file
(or identify the procedures you would expect to be followed)
5. CAATs
6. Completion of audit (Make sure to read Lisa’s article from October 2011 student Accountant about “Completing the audit”)

Tips for ACCA Paper F6 “Taxation” (UK)

F6 is very predictable so no tips as such Practise as many exam standard questions as you can. Make sure you do to time.
After the 15 minute reading time you have 1.8 minutes per mark. If a question is split between part (a) 10 marks and part (b) 10 marks then only spend 18 minutes on part (a) and then move on to part (b).
Look at all the requirements of the question, can you answer an easy parts first, for example one part maybe standalone and on something very straightforward, so do this part first You do not have to answer the questions in the order they are set, if question 5 is the easiest do this one first.
Question 3 will be the hardest so leave this until last but make sure you leave 36 minutes to answer it. Do not panic if you can’t remember something in a question, don’t spend too much time trying to remember it, have a go or even guess. Then you can move on to other parts of the question. Above all you need 50% to pass, so find the marks you can do. There will always be more than 50% of the question which is examining core areas of the syllabus, only a few marks will be fringe areas, but you do not have to worry about these as you can find the 50 marks you need to pass.

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