ACCA EXAM TIPS 2010 FROM KAPLAN
F4 Corporate & Business Law
* Damages
* Supreme Court
* Tort of negligence
* Liability of agents & partners
F5 Performance Management
* Financial and non-financial performance indicators
* Mix and Yield variances
* Transfer Pricing
* Activity Based Costing
F6 Taxation
* Employment Income - benefits
* Capital allowances including IBA
* VAT return
* Disposal of chattels
* Partnerships with loss
F9 Financial Management
* IRR with tax
* Inventory management
* Asset and cash flow based values
* Gearing/capital structure calculations
* Interest rate risk
P3 Business Analysis
* Strategy evaluation
* Environmental or internal analysis
* Business process change
* Marketing
* Organisation structure
P4 Advanced Financial Management
* Acquisitions and business valuation (especially free cash flow method)
* Net Present Value
* Black Scholes model, but not the Grabbe variant
* WACC
* Interest rate hedging
P5 Advanced Performance Management
* Forecasting
* Divisional assessment
* Strategic alternatives
* Corporate failure
* Dealing with uncertainty
P6 Advanced Taxation
* Capital allowances: new rules for cars
* Capital Gains: incorporation relief
* Inheritance Tax: business property relief
* Benefits: share option schemes;
* Personal financial planning - ISAs
P7 Advanced Audit & Assurance
* Auditing in a Computer Based Environment
* Audit of employee benefits and discontinued operations
* ISA 570 Going Concern
* Engagement planning and risk assessment;
* Engagement reporting (ISA’s 700, 705, 706 in particular).
ACCA EXAM TIPS
