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UPSR 2011
UPSR Ujian Bertulis 13, 14 & 15 September 2011 (3 hari)


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LISAN 20 - 22 Sept & 27 - 29 Sept 2011
BERTULIS 21 November 2011 - 15 Disember 2011

                                           Ken Lee

Sunday, May 24, 2009

ACCA Exam Tips for June 2009

Top tutors 7 city provide you with what they think the examiners were thinking about 18 months ago when they wrote the June exam

Paper F4
* Delegated legislation, statutory interpretation, human rights
* Consideration, privity and contract terms
* Duty of care in the tort of negligence, professional negligence
* Distinguishing employment contracts from self employment
* Choice of corporate name
* General meetings and company secretary
* Insider dealing
* Corporate governance
* Liquidation, wrongful trading

Paper F5
* Compare traditional absorption costing with activity based costing (ABC) and the implications of switching to ABC
* Theory of constraints, throughput costing and back flush accounting
* Multiple limiting factors and shadow prices
* Short term decision making – shut down decisions, make or buy decisions
* Activity based budgeting and variance analysis, forecasting methods
* Transfer pricing
* Planning and operational variances


Paper F6
* Q1 – Income Tax – Employed and Self Employed + VAT
* Q2 – Corporation Tax – Adj profit + Groups
* Q3 – Capital Gains Tax – Individuals inc. Entrepreneurial Relief
* Q4 – Corporation Tax Overseas Income/DTR
* Q5 – NIC

Paper F7 Financial Reporting (INT)
* Q1 – Consolidated Statement of Financial Position (Parent, Subsidiary and Associate)
* Q2 – Single Company financial statements including adjustments for Deferred tax, rights issue, financial instruments and provisions.
* Q3 – Cash flow
* Q4 – Impairments + Framework
* Q5 – Construction Contracts

Paper F8
* Inventory – Physical verification, testing valuation and cut-off
* Acceptance of appointment – Ethical and practical issues
* System evaluation, use of CAATs and management letters
* Audit of estimates including provisions and contingencies
* Understanding unmodified audit reports and modified opinions
* Principles of corporate governance and the link to internal audit

Paper F9
* Working capital –
- EOQ with discounts, buffer stock and Just in Time
- Early settlement discounts
- Cash management models Baumol and Miller Orr
* Investment appraisal - dealing with uncertainty – expected values and sensitivity analysis
* Capital Asset replacement decisions
* Capital rationing
* Use of weighted average and marginal costs of capital odigliani and Miller and pecking order theories of equity versus cost of debt
* Interest rate risk and management

Paper P1
* Corporate Governance – risk management, director's remuneration and non
* executive director's responsibilities
* Ethical dilemma – American Accounting Association decision model,
* Stakeholder management - Gray Owen and Adams social responsibility. Mendelow's Matrix
* Risk audit - in house versus external provision. The need for internal audit
* The contents and process of a social/environment audit
* Enterprise risk management models, the requirements for risk reporting

Paper P2
* Complex group statement of financial position using net assets approach to goodwill
* Employee benefits
* Deferred tax
* Financial instruments including the impact of mark to market and hedge accounting
* Impact of accounting policies on a financial covenant
* Accounting for environmental issues including provisioning

Paper P3
* Strategic positioning – Porter's National Diamond and five forces models
* The extended marketing mix (7 P's model), E marketing and CRM
* Strategic capability – the 9 M's model, benchmarking and CMMI
* Stakeholders and ethical theories and dilemmas
* International orientation
* Change management, reasons for change, force field analysis and change agents
* Swim-lane/process flow diagrams

Paper P4
* Multi period capital rationing with taxation
* Geared and ungeared B's
* Ethical financial policy and corporate governance
* Option pricing theory – using Black Scholes model
* Foreign exchange risk, SWAPS and options, Value at risk
* Strategic planning for multinationals

Paper P5
* The value chain and business process reengineering
* Pricing, cost, demand and marketing driven approaches
* Behavioural and motivational aspects of budgeting and beyond budgeting

* Internal analysis models – Porter's 5 forces, the BCG matrix and Ansoff's growth matrix
* Internationalisation and divisional performance measurement
* Stakeholders and Mendelow's matrix

Paper P6
* Tax Planning and Trusts
* Corporation Tax Groups
* Overseas Income Tax Issues
* VAT, Stamp Duty and Stamp Duty Land Tax
* Inheritance Tax Planning

Paper P7
* Prospective financial information and assurance assignments
* Audit procedures potentially covering impairment of financial instruments
* Ethical scenarios
* Audit risk and potential for earnings management and fraud in a group scenario
* Issues associated with the control weaknesses and collection of evidence for a not-for-profit organisation
* Audit challenges of determining going concern status

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