PENGUMUMAN

BLOG INI DITERBITKAN UNTUK MEMUDAHKAN ANAK-ANAK MURID SAYA MEMUAT TURUN LATIHAN, NOTA, JAWAPAN CONTOH , RAMALAN DAN MEMBERIKAN CADANGAN. BAHAN-BAHAN DALAM "SUDUT PELAJAR" HANYA UNTUK RUJUKAN MURID-MURID KEN SAHAJA. HAL INI BERLAKU DEMIKIAN KERANA SESETENGAH BAHAN DALAM SUDUT PELAJAR MERUPAKAN BAHAN KAWALAN HAK CIPTA, OLEH ITU SAYA TIDAK BERHAK MENGUMUMKAN BAHAN-BAHAN PILIHAN TERSEBUT. JADI, JANGAN MARAH SEKIRANYA ANDA TIDAK DAPAT MELAYARI "SUDUT PELAJAR". SILA HUBUNGI SAYA MELALUI MSN: kenlee@live.com.my SEKIRANYA ANDA MEMPUNYAI SEBARANG PERTANYAAN ATAU PERMINTAAN. SAYA SEDIA MENOLONG. TERIMA KASIH.



There was an error in this gadget

TAKWIM PEPERIKSAAN

Custom Search
PENGUMUMAN TARIKH PEPERIKSAAN AWAM


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


PMR 2011
Ujian Bertulis 4-6 Oktober 2011,10 - 11 Oktober 2011 (5 hari)


SPM 2011
AMALI OKTOBER
Ujian Bertulis 14 November - 14 Disember 2011 (16 hari)


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

                                           Ken Lee

Monday, November 23, 2009

ACCA DECEMBER 2009 EXAM TIPS

F4
Paper F4 (PQ Magzine)

Contract law: exclusion clauses or intention to create legal relations.
Employment law: wrongful and unfair dismissal .
Partnership law: ostensible authority.
Company law: alteration of articles, or formation.
Combined Code on Corporate Governance: application and purpose.
Types/structure of court – the English Legal System.
Civil and criminal law – the differences.
Offer and acceptance – the agreement.
Directors’ duties.
Company formation.
Fraudulent behaviour.

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Paper F4 (BPP)

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

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
ACCA Paper F4 December 2009 (OpenTuition)

1 Hierarchy of the Courts and judicial precedence 3 and 5 or Delegated legislation / interpretation of statutes 9
2 Offer, acceptance and invitations 15
3 Tort of negligence 38 to 41
4 Employees' and employers' duties 45 and BPP study text pp 207, 208
5 Inheritance of shares and debentures 76 and 84
6 Meetings in companies 86
7 Remedies for breach of contract 31 and 32
8 A usual question 8 - contract law scenario lots!
9 Directors' powers and / or duties 90
10 Dissolution of partnerships 60 or Agents' powers and duties 52



F5
Paper F5 (PQ Magazine)

Interpreting financial and non-financial performance measures.

Throughput accounting techniques.

Short-term decision-making techniques.

Divisional performance measures .

Standard costing – variance analysis and operating statements.

Comparing the merits of different budgetary control systems.

ABC.

Forecasting - linear regression, or time series.

Transfer pricing.

Backflush costing discussion.

Limiting factors.

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Paper F5 (BPP)

Performance Management (possibly with transfer pricing)

Budgeting including objectives and behavioural aspects

ABC

Pricing

Variances including planning & operating variances

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Exam Tips for Paper F5 December 2009 Exams (OpenTuition)

Question 1
Activity Based Costing / target costing

Question 2
Linear programming

Question 3
Variance analysis - planning and operational

Question 4
Budget preparation including regression and time series and/or
learning curves.

Question 5
Performance measurement - divisionalised + transfer pricing



F6
Paper F6 (PQ Magazine)

Taxation of employment income.

Dealing with trading losses – loss reliefs for sole traders and companies.

Computing corporation tax liabilities.

Computing chargeable gains.

Self-assessment and payment of tax by companies.

Badges of trade.

Adjusted profit computation and capital allowances for sole trader.

CGT – principle private residence relief.

Personal tax: benefits, adjustment to profits, capital allowances, opening year rules.

Corporation tax: long period of account, capital allowance, property lease, gains of shares, VAT annual accounting.

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Paper F6 (BPP)

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



Ken Calculator

TeleMessage SMS Sender