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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

Friday, May 20, 2011

June 2011 ACCA Exam Tips (Kaplan)

June 2011 ACCA Exam Tips (Kaplan)

TIPS FROM KAPLAN FINANCIAL
F4
• English legal system: tribunals, Supreme Court.
• Contract law: termination of offer.
• Tort.
• Employment law: remedies.
• Company law: articles of association, issue of shares at a discount/premium.
• Fraudulent behaviour: insider dealing.

F5
• Breakeven analysis.
• Transfer pricing.
• Mix and yield variances.
• Payoff tables.
F6
• Income tax: additional rate taxpayer and/or PA restriction.
• Corporation tax: capital allowances.
• VAT: overseas issues.
• Capital gains tax: disposals by individual.
•Inheritance tax.
F7 INT
• Q1: Consolidated income statement including an associate and possibly a mid-year acquisition.
• Q2: Redraft of the financial statements including drafting SOCIE.
• Q3: Possible mixed cash flow/interpretation question.
• Q4 & 5: Finance lease, impairment, IASB framework, government grants.
F8 INT
• Assurance engagements.
• Ethics including confidentiality/ conflicts of interest.
• Small/not for profit organisations.
• Systems: sales, payroll.
• Completion and auditor’s reports.
F9
• Investment appraisal – complex NPV or IRR with tax and possibly inflation.
• Working capital management – cash operating cycle.
• Valuations – cash flow based values.
• Business finance – Islamic financing could be tested soon.
• Risk management – foreign exchange risk.
P1
• Risk appetite and ALARP.
• Ethics – moral development.
• CSR.
• Audit committees.
P2
Section A
• Group statement of financial position: mistreatment and/or misclassification of items to be included within the statement.
• IAS 16, IAS 17, IAS 36, IAS 38, IAS 37, IAS 12, IAS 39 & IFRS 9.
Section B
• IAS GAAP/US GAAP convergence.
• Non-current assets held for sale and discontinued activities.
• Impairments provisions.
• Tax employee benefits.
• Share-based payment.
• Leases.
• Intangibles.
• Financial instruments.
P3
• Process redesign.
• Financial and strategic analysis.
• Strategy evaluation.
• Project management – possibly focusing on the new area of benefits management.
• Marketing.
P4
• Acquisitions and business valuation – free cash flow method.
• Net present value.
• WACC.
• Options, futures and FRAs.
P5
• Divisional performance appraisal.
• Non-financial performance indicators.
• Public sector appraisal and league tables.
• Probabilities and expected values.
P6
• Corporation tax groups with consortium relief.
• Sole trader commencement.
• Lease vs buy assets.
• Overseas aspects of CGT.
• EIS/VCT.
P7
• Engagement planning and risk assessment.
• Ethics and professional issues.
• Preconditions for an audit.
• Discontinued operations.
• Auditing financial instruments (new IFRS 9).

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