ACCA Exam Tips December 2010

ACCA exam tips should be available by now so check them out so you can focus more upon the topics the expert spotted for you in this coming December 2010 exam. You shall not rely upon the exam tips 100% as they are merely an intelligent guesses by experts, it has no guarantee!

So don't be out of your mind and focus 100% on it!

Here's the link:-

ACCA Exam Tips December 2010

Top 20 Approved Employers in Canada

Top 20 Approved Employers in Canada:-

1) Canadian Imperial Bank of Commerce (CIBC)

2) Ernst & Young LLP (Big 4 - EY)

3) KPMG LLP (Big 4 - KPMG)

4) PricewaterhouseCoopers LLP (Big 4 - PwC)

5) Hewlett-Packard (HP)

6) Nortel Networks

7) Schwartz Levitsky Feldman LLP (a member of HLB International Network)

8) Microsoft

9) The Bank of Montreal (BMO Financial Group)

10) UBS Global

11) American Express

12) Scotiabank

13) Shell

14) General Electric

15) HSBC

16) IBM Worldwide Accounting

17) Kerry Group PLC

18) Merrill Lynch / Black Rock Investments

19) OMERS (Ontario Municipal Employees Retirement System)

20) Philips

ACCA December 2010 Exam Dates

ACCA Exam dates for December 2010 session:-

Monday 6 December 2010
F6 Taxation
P6 Advanced Taxation

Tuesday 7 December 2010
F4 Corporate and Business Law
P7 Advanced Audit and Assurance

Wednesday 8 December 2010
F3 Financial Accounting
F8 Audit and Assurance

Thursday 9 December 2010
F9 Financial Management
P4 Advanced Financial Management

Friday 10 December 2010
F2 Management Accounting
P5 Advanced Performance Management

Monday 13 December 2010
F5 Performance Management
P1 Professional Accountant

Tuesday 14 December 2010
F7 Financial Reporting
P2 Corporate Reporting

Wednesday 15 December 2010
F1 Accountant in Business
P3 Business Analysis

for more info go to
TARC ACCA

ACCA Exam Dates for December 2009

Good luck in ACCA Exam December 2009

Exam timetable for ACCA Exams dates for December 2009

07 December 2009 (Mon)
F6 Taxation / P6 Advanced Taxation

08 December 2009(Tue)
F4 Corporate and Business Law / P7 Advanced Audit and Assurance

09 December 2009 (Wed)
F3 Financial Accounting / F8 Audit and Assurance

10 December 2009 (Thu)
F9 Financial Management / P4 Advanced Financial Management

11 December 2009 (Fri)
F2 Management Accounting / P5 Advanced Performance Management

2 days for you to rest before the start of next ACCA Exam December 2009 paper

14 December 2009(Mon)
F5 Performance Management / P1 Professional Accountant

15 December 2009 (Tue)
F7 Financial Reporting / P2 Corporate Reporting

16 December 2009 (Wed)
F1 Accountant in Business / P3 Business Analysis

ACCA December 2010 examiners

December 2010 exam session

Exam paper	Examiner
Paper F1, Accountant in Business	Bob Souster
Paper F2, Management Accounting	David Forster
Paper F3, Financial Accounting	Nicola Ventress
Paper F4, Corporate and Business Law (BWA)	John Kiggundu
Paper F4, Corporate and Business Law (CHN)	Zhidong Chen
Paper F4, Corporate and Business Law (CYP)	Pambos Ioannides
Paper F4, Corporate and Business Law (ENG)	David Kelly
Paper F4, Corporate and Business Law (HKG)	Paul Kwong Kin Ning
Paper F4, Corporate and Business Law (LSO)	Umesh Kumar
Paper F4, Corporate and Business Law (MLA)	Louise Ellul Cachia Caruana
Paper F4, Corporate and Business Law (MYS)	S Thalmalingam
Paper F4, Corporate and Business Law (PKN)	Muhammad Haroon Mumtaz
Paper F4, Corporate and Business Law (RUS)	Robert Souster
Paper F4, Corporate and Business Law (SGP)	Joyce Lee
Paper F4, Corporate and Business Law (VNM)	Robert Souster
Paper F4, Corporate and Business Law (ZAF)	Jopie Pretorius
Paper F4, Corporate and Business Law (ZWE)	Emmanuel Magade
Paper F5, Performance Management	Ann Irons
Paper F6, Taxation (BWA)	Terry Brick
Paper F6, Taxation (CHN)	Kit Chung
Paper F6, Taxation (CYP)	Philippos Rapatopoulous
Paper F6, Taxation (CZE)	Milena Hrdinkova
Paper F6, Taxation (HKG)	Betty Kwok Yuk Sim and Shirley Fu Me Yuk
Paper F6, Taxation (HUN)	Attila Csutora
Paper F6, Taxation (IRL)	Delma Carey
Paper F6, Taxation (LSO)	Nthoto Ramalefane
Paper F6, Taxation (MLA)	Geraldine Schembri
Paper F6, Taxation (MWI)	Andrew Chioko
Paper F6, Taxation (MYS)	Mildred Lopez
Paper F6, Taxation (PKN)	Muhammad Arshad
Paper F6, Taxation (POL)	Jan Czerniawski
Paper F6, Taxation (RUS)	Natalia Denisova
Paper F6, Taxation (SGP)	Damien Hong Chin Fock
Paper F6, Taxation (VNM)	Hoang Vu Phan
Paper F6, Taxation (UK)	David Harrowven
Paper F6, Taxation (ZAF)	Craig West
Paper F6, Taxation (ZWE)	Georgina Masike
Paper F7, Financial Reporting	Stephen Scott
Paper F8, Audit and Assurance	Pami Bahl
Paper F9, Financial Management	Antony Head
Paper P1, Professional Accountant	David Campbell
Paper P2, Corporate Reporting	Graham Holt
Paper P3, Business Analysis	Steve Skidmore
Paper P4, Advanced Financial Management	Shishir Malde
Paper P5, Advanced Performance Management	Alexander Watt
Paper P6, Advanced Taxation (CYP)	Alexis Tsielepis
Paper P6, Advanced Taxation (HKG)	Betty Kwok Yuk Sim and Shirley Fu Me Yuk
Paper P6, Advanced Taxation (IRL)	Louise Langan
Paper P6, Advanced Taxation (MLA)	Kevin Catania
Paper P6, Advanced Taxation (MYS)	Yong Siew Chuen
Paper P6, Advanced Taxation (SGP)	Meng Leong
Paper P6, Advanced Taxation ( UK )	Rory Fish
Paper P6, Advanced Taxation (ZAF)	Craig West
Paper P7, Advanced Audit and Assurance	Lisa Weaver

ACCA Exam Tips December 2010

ACCA Passing Rate June 2010

The following is the ACCA passing rate for June 2010. Those who taken ACCA Exam June 2010 you might want to check this out.
The ACCA has done the collected the data and below is the list of ACCA Pass Rate June 2010:-

June 2010 session CAT pass rates:

Paper 1, Recording Financial Transactions, 63%*
Paper 2, Information and Management Control, 63%*
Paper 3, Maintaining Financial Records, 66%*
Paper 4, Accounting for Costs, 59%*
Paper 5, Managing People and Systems, 38%
Paper 6, Drafting Financial Statements, 79%
Paper 7, Planning, Control and Performance Management, 30%
Paper 8, Implementing Audit Procedures, 28%
Paper 9, Preparing Taxation Computations, 62%
Paper 10, Managing Finances, 61%

June 2010 session ACCA Qualification pass rates:

Paper F1, Accountant in Business, 64%*
Paper F2, Management Accounting, 54%*
Paper F3, Financial Accounting, 60%*
Paper F4, Corporate and Business Law, 51%
Paper F5, Performance Management, 57%
Paper F6, Taxation, 46%
Paper F7, Financial Reporting, 28%
Paper F8, Audit and Assurance, 36%
Paper F9, Financial Management, 43%
Paper P1, Professional Accountant, 53%
Paper P2, Corporate Reporting, 47%
Paper P3, Business Analysis, 51%
Paper P4, Advanced Financial Management, 34%
Paper P5, Advanced Performance Management, 44%
Paper P6, Advanced Taxation, 35%
Paper P7, Advanced Audit and Assurance, 32%

http://www.accaglobal.com/allnews/global/2010/NEWSQ3/News/results

ACCA Exam Tips June 2010 (KAPLAN)

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

ACCA Exam Tips December 2009

All the ACCA December Exam Tips that you need to get from BPP is here. Get well prepared for the coming ACCA December Exam earlier. These ACCA June Exam Tips and ACCA December Exam Tips are merely for reference, definitely not accurate at all thus do not follow ACCA June Exam Tips and ACCA December Exam Tips blindly.

F4

• Court structures
• Offer and acceptance
• Contract breach
• Employees v independent contractors
• Agency relationships
• Directors duties
• Insolvency

F5

• Performance Management (possibly with transfer pricing)
• Budgeting including objectives and behavioural aspects
• ABC
• Pricing
• Variances including planning & operating variances

F6

• Income tax involving sole trader encompassing profit adjustment and capital allowances and employed earner. Payment of tax details also required.
• Corporation tax involving capital allowance calculation for plant and machinery and industrial building allowance. Double tax relief also tested.
• VAT default surcharge liability.
• Capital gains tax from individual perspective testing gift relief, entrepreneurs’ relief, part disposal, destroyed or damaged asset, exempt assets. Calculation of CGT liability involving capital losses.
• Property income
• Corporation tax losses

F7

• Q1 (25 marks): Consolidated statement of comprehensive income (P&L) and/or statement of financial position (balance sheet) with one subsidiary plus associate (including adjustments for fair values, unrealised profit, intragroup trading, goods/cash in transit, other syllabus area). Discursive part (b) on reasons for adjusting for unrealised profit or other group topic.
• Q2 (25 marks): Accounts restatement/preparation with adjustments e.g. depreciation, current/deferred tax, inventory (stock) valuation, leases, substance over form issues, financial instruments (FV change or amortised cost), revaluations, share issues or government grants. May include EPS calculation or movement in share capital and reserves.
• Q3 (25 marks): Interpretation and/or statement of cash flows, perhaps with written part on not-for-profit entities. Interpretation may focus on limited ratios and their interpretation (e.g. ROCE and its components). Sections of a statement of cash flows (rather than whole statement) may be tested
• Q4 & Q5 (15 & 10 marks): One question in context of conceptual framework; other containing one or two discrete topics. Possibilities: regulatory framework, inflation, earnings per share, government grants, impairment, substance over form issues, leases or intangible assets
  

F8

• Not for profit organisations
• CAAT
• Corporate Governance
• Test of Controls
• Substantive Testing
• Audit Reports

F9

• Working capital: this has always been a favourite theme; questions on inventory management and receivables management are likely here. Make sure that you are comfortable with calculating the operating cycle and explaining the concept of over-trading.
• Investment decisions: this exam normally contains a question involving net present value (NPV), often with tax and inflation; discounted cash flow techniques can also be applied to asset replacement, capital rationing and leasing as well and one of these areas could well be tested this time. Remember that you may need to calculate a weighted average cost of capital before you calculate an NPV.
• Sources of finance: this is a topical area, we would expect a part question on financing problems covering gearing issues and problems for small-medium sized companies. Ratio analysis is likely to feature here.
• Business Valuations: this area is commonly tested and is a core syllabus area. You should note that in recent sittings the examiner has looked to combine different syllabus areas within the same exam question – for example asking you to calculate a cost of equity and then use it to value a company.
• Make sure that you are also able to value debt. Finally, you need to be able to explain the efficient markets hypothesis – recent stock market volatility casts doubt on the ability of stock markets to price securities in a rational way.
• Financial environment & Risk management: recent exchange rate and interest rate volatility could impact on a company’s financial management plans – a part question on this area could be set, with further discussion and calculations on hedging techniques.

P1

• Sarbanes Oxley - why a rules based system is suitable for corporate governance and comparing it to the UK combined code
• CSR - benefits to organisations of engaging with stakeholders
• Auditing processes - benefits of internal auditing, focussing on environmental auditing
• Disclosure requirements under Turnbull report
• Discussing an ethical issue using the American Accounting Association model
• Explanation of some of the 9 principles of good governance
• Features of an effective control system
• Roles of different committees at board level
• 2 Tier v unitary board structure

P2

Section A

• Compulsory case study including preparation of a group statement of comprehensive income (profit and loss account) (top tip) and/or statement of financial position (balance sheet) including complex group structures, continuing and discontinued activities or group disposals. 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 aspects of corporate reporting and the link between morality and ethics.

Section B

• Industry question (often Q3), testing range of standards (NB: no specific knowledge of the particular industry is required)
• Discussion question (Q4) looking at current developments in corporate reporting such as proposals relating to fair values, success/issues on implementation of IFRSs, treatment of gains and losses on pension schemes, small and medium-sized entities, management commentary, comprehensive income/presentation of financial statements, improvements in performance measurement. May also include a related computational part based on figures from a case study
• 'Multi-part' testing a range of standards separately, such as related parties, pensions, changes in accounting policies, recognition and/or impairment of tangible and intangible assets, foreign currency transactions, leases, revenue recognition, consistency of standards with the conceptual framework, changes in accounting policies, the effect of accounting treatments on earnings per share or ratios and deferred tax implications

P3

• Organisational goals and culture
• Environmental analysis
• Business processes
• Quality initiatives
• Methods of organisational expansion
• Strategies for competitive advantage
• Portfolio analysis

P4

• Role and responsibility towards stakeholders: ethical issues continue to appear regularly as an optional discussion question. This is an important area to develop as a strength, since the discussion question is normally one of the easier optional questions.
• Advanced investment appraisal: real options and adjusted present value are popular themes and were not tested in the last two sittings. Cost of capital calculations are regularly tested, make sure that you are comfortable adjusting betas for differences in gearing.
• Acquisitions and mergers: this exam normally contains a question involving valuations which the examiner sees as a crucial part of the syllabus, and this area was not examined in June. To give this a topical twist you might be valuing a company that is splitting itself up or selling off a division.
• Corporate reconstruction: this is a topical area; a question could also ask you to evaluate a capital reconstruction e.g. a business that is considering offering its creditors shares in order to enable it to survive.
• Advanced risk management: foreign currency derivatives are due to be tested numerically.
• Emerging issues: the January 2009 article by the examiner on ‘toxic assets’ indicates that this area may well be examined as a part of a question.

P5

• Scope of strategic performance measures in the private sector: you may be asked to draw up an income statement or budget or to compare actual performance against a benchmark. This could include the use of activity-based approaches, learning curves or optimal pricing. Once the financial data has been collated and compared, questions usually include the need to comment on these and may require discussion of non-financial indicators, additional information to improve assessment or strategies to improve performance.
• Divisional performance and transfer pricing issues: this chapter has been a key issue in P5 exams so far, often appearing as a compulsory question. ROI, RI, EVA or even ABC could feature here. Transfer pricing has not yet been tested in a full question but has appeared both as part of optional questions, numerically, and part of the smaller compulsory question, discursively.
• Current developments / trends in management accounting: modern management and management accounting techniques have been examined here with both JIT and TQM common topics in the previous syllabus. Knowledge of these was used to discuss the impact they would have on information systems / performance measures.
• Alternative approaches to budgeting for control: budgeting has been a favourite essay question with your examiner, but missed out in 2008.
• Management accounting and information systems: a question on sources of information, relevance of operational management accounting information in today’s business environment or types of management information system is possible at this sitting as it has not yet been tested in depth at P5.
• Alternative views of performance measurement: the examiner often includes a question to evaluate an organisation against an established theoretical model. The balanced scorecard, performance pyramid and building blocks have all appeared in previous exams.
• Performance hierarchy: linking strategic decisions to mission statements or suggesting strategic options using models such as Ansoff’s matrix or the BCG matrix lend themselves to questions containing a mixture of financial and discursive elements

P6

Section A

• Q1 Case study scenario involving personal tax issues.
• Covering overseas aspects of income tax, calculation of DTR, choice of remuneration package involving share schemes, property income, capital gains.
• Q2 Case study scenario involving group of companies; group relief, capital gains groups implications including consequences of selling a subsidiary, VAT issues of a group

Section B

• Q3 IHT and CGT consequences of gifting wealth in lifetime or on death
• Q4 Purchase of own shares, close companies, liquidation
• Q5 Unincorporated business versus company, involving loss relief

P7

• A risk-based and/or planning scenario in the compulsory section
• Questions based on articles published in Student Accountant in the past six months - such as recent articles on the Clarity Project and Computer Assisted Audit Techniques (CAATs)
• A number of requirements asking for audit procedures and required evidence in respect of specific financial reporting issues (CAATs could also feature here)
• A practice-based scenario looking at professional, ethical and quality control issues
• A reporting scenario of some sort
• Legal and regulatory issues affecting assurance providers, especially in the context of firms’ professional liability, money laundering and the UK Companies Act 2006 (even the IAASB Clarity Project)
• The requirements of other forms of assurance engagement, such as Prospective Financial Information (PFI), Value for Money (VfM) studies or agreed upon procedures
• The correct treatment of more complex accounting issues (such as employee benefits or first time adoption of IFRS) than has been seen before
• As in June 2009 with ISA 315, specific ISAs may be examined in sufficient detail to warrant learning the key elements for regurgitation in the exam
• Discrete topics that we have not yet seen such as subsequent events as part of evaluation and review, questions using the context of internal audit or advertising for certain engagements
• The need to understand current issues such as globalisation, the impact of the recession on auditors, corporate governance, risk management and auditor liability.

Thanks to BPP

For more compiled ACCA EXAM TIPS click here

ACCA Exam Tips June 2009

P1 – Professional Accountant

Section A: Compulsory

• always covers range of syllabus areas
• some element of ethics in this question
Section B: 2 from 3

• one question solely on governance
• one question with significant ethics element

Key topics – in section A or B:

• internal audit: independence or appointment (possibly via audit committee)
• remuneration committee
• directors induction and / or appraisal
• ethical decisions: AAA or Tucker
• stakeholder categorisation
• normative / instrumental views of stakeholders
• board structure: family / insider or unitary / two tier
• Corporate Social Responsibility (CSR)
• sound internal controls

P2 INT – Corporate Reporting (International variant)

Compulsory group question within part A could be:

• Cashflow (not examined under the new syllabus, but in the pilot paper)
• Group income statement which will examine aspects of IFRS 3 revised (goodwill and NCI at fair value)
• Accounting for changed shareholdings in group structure

Within the compulsory question, there may also be some explanation and application of ethics and/or a written element which includes IFRS 3 revised.

Multi-topic question to include aspects of:

• Impairments
• Share-based payment
• Financial instruments
• Retirement benefits
• Discontinued and held-for-sale
• Deferred tax
• Provisions and events after the b/s date

Current issues:

• Retirement benefits – Discussion Paper within examinable documents
• Financial Instruments – Discussion Paper within examinable documents
• IFRS 3 Revised
• Harmonisation of international standards


P3 – Business Analysis

Section A

• Question 1 will still focus mainly on the strategic planning process. Key areas may be:

• SWOT
• Ansoff
• Acquisition

• Also expect an implementation issue such as culture or change management

Section B

• If culture and/or change management do not appear in the compulsory question then they may appear in the option questions

• Other areas may be:

• TQM
• Supply chain management
• Choosing & evaluating an IT system

P4 – Advanced Financial Management

Section A

• Business valuation (various methods, with pros and cons)
• Option pricing – Black Scholes model


Section B

• Interest rate hedging (futures and options), bond pricing and credit spreads
• Stakeholders and conflict of objectives
• Investment appraisal – with foreign currency

P5 – Advanced Performance Management

• Corporate failure as per recent article (July 08)
• Pricing (transfer pricing)
• Strategic planning and gap analysis
• Performance measures for both private and public sector
• Environmental management accounting

P7 – Advanced Audit & Assurance (UK & INT variant)

Core areas of the syllabus expected to be examined in every sitting:
• Engagement planning and risk (audit risk likely this sitting);
• Gathering evidence;
• Ethics/professional issues; and
• Engagement reporting (particularly audit qualifications).

Subject of recent articles:
• Forensic investigations and audit (September 2008). (Likely to include elements of planning and/or gathering evidence similar to question 2 of pilot paper).

"Peripheral topics" from exam approach article yet to be covered:
• Regulatory framework;
• Obtaining professional work; and
• Corporate governance.

source : opentuition

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