Tài liệu ACCA từ BPP môn F1,
... marks) FAB/F1 ACCOUNTANT IN BUSINESS ii First edition May 2 011 Second edition November 2 012 ISBN 97 81 4453 9976 8 (Previous ISBN 97 81 4453 7 311 9) e-ISBN 97 81 4453 9252 3 British ... http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2 012 s/sa_jan12_cbe.pdf For more information on computer-based exams, visit the ACCA website. http://www.accaglobal.com/en/student/Exams/Computer-based-exams.html FAB/F1 ACCOUNTANT ... Attempting mock exams There are two mock exams that provide practice at coping with the pressures of the exam day. We strongly recommend that you attempt them under exam conditions. Mock exam 1 is the...
Ngày tải lên: 05/01/2014, 00:18
Tài liệu ACCA mới nhất từ BPP môn F1
... also support this paper. FOR EXAMS FROM FEBRUARY 2 013 TO JANUARY 2 014 Note FIA FAB and ACCA Paper F1 are examined under the same syllabus and study guide. PAPER F1 FAB INTRODUCTION xiii ... dilemmas. k FAB/F1 ACCOUNTANT IN BUSINESS xxiv Tackling Multiple Choice Questions MCQ's are part of all FIA exams and ACCA papers F1, F2 and F3. They form the paper-based exams and may ... Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the FIA and ACCA qualifications. In this, the only FAB/F1 study text to be reviewed by the examiner: We highlight...
Ngày tải lên: 05/01/2014, 00:19
Tài liệu ACCA F1 từ BPP
... preventing fraud 10 .1 11 Leadership and managing people 11 .1 12 Individuals, groups, teams 12 .1 End of Day 2 – refer to Course Companion for Home Study Course exam 1 13 Motivating individuals ... and groups 13 .1 14 Personal effectiveness and communication 14 .1 15 Recruitment and selection 15 .1 16 Diversity and equal opportunities 16 .1 17 Training and development 17 .1 18 Performance ... Performance appraisal 18 .1 End of Day 3 – refer to Course Companion for Home Study Course exam 2 19 Answers to Lecture Examples 19 .1 20 Appendix: Pilot Paper questions 20 .1 Don’t forget...
Ngày tải lên: 05/01/2014, 00:20
Tài liệu ACCA mới nhất từ BPP môn F2
... Mixed bank 4 30 36 11 3 17 4 30 Mixed bank 5 20 24 11 6 17 7 Mock exams Mock exam 1 (Pilot paper) 10 0 12 0 18 5 2 01 Mock exam 2 10 0 12 0 213 229 FMA/F2 MANAGEMENT ACCOUNTING 32 ... 26 31 95 16 4 25 Cost management 4 5 98 16 5 Mixed banks 26 Mixed bank 1 40 48 99 16 5 27 Mixed bank 2 40 48 10 4 16 9 28 Mixed bank 3 40 48 10 8 17 1 29 Mixed bank 4 30 36 11 3 17 4 30 ... costing 14 17 81 157 21 Basic variance analysis 36 43 82 15 7 22 Further variance analysis 42 50 86 16 0 Part E: Performance measurement 23 Performance measurement 26 31 93 16 3 24 Applications...
Ngày tải lên: 05/01/2014, 00:30
Tài liệu ACCA mới nhất từ BPP môn F2
... http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2 012 s/sa_jan12_cbe.pdf For more information on computer-based exams, visit the ACCA website. http://www.accaglobal.com/en/student/Exams/Computer-based-exams.html INTRODUCTION ... 2 012 issue of ACCA Student Accountant magazine contains an article on CBEs. Ensure that you are familiar with this article. http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2 012 s/sa_jan12_cbe.pdf ... Questions MCQ's are part of all FIA exams and ACCA papers F1, F2 and F3. They form the paper-based exams and may appear in the CBE. The MCQs in your exam contain four possible answers. You...
Ngày tải lên: 05/01/2014, 00:32
Tài liệu ACCA mới nhất từ BPP môn F3
... 61 190 Bank reconciliations Questions 14 .1 to 14 .15 30 36 66 19 2 Correction of errors Questions 15 .1 to 15 .15 30 36 70 19 3 Suspense accounts Questions 16 .1 to 16 .10 20 24 74 19 5 ... period Questions 20 .1 to 20.8 16 19 10 1 211 Statements of cash flows Questions 21. 1 to 21. 16 32 38 10 3 212 Incomplete records Questions 22 .1 to 22 .16 32 38 10 8 213 Part G: Preparing ... questions Questions 17 .1 to 17 .10 N/A N/A 81 196 Company financial statements Questions 18 .1 to 18 .22 44 53 92 209 Disclosure notes Questions 19 .1 to 19 .10 20 24 98 211 Events after the...
Ngày tải lên: 05/01/2014, 00:40
Tài liệu ACCA mới nhất từ BPP môn F3, sách có giá trị cho kỳ thi đến tháng 6-2014,study text
... http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2 012 s/sa_jan12_cbe.pdf For more information on computer-based exams, visit the ACCA website. http://www.accaglobal.com/en/student/Exams/Computer-based-exams.html PART A: THE ... 2 012 issue of ACCA Student Accountant magazine contains an article on CBEs. Ensure that you are familiar with this article. http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2 012 s/sa_jan12_cbe.pdf ... products also su pport this paper. FOR EXAMS FROM FEBRUARY 2 013 TO JANUARY 2 014 PAPER F3 FINANCIAL ACCOUNTING Note FIA FFA and ACCA Paper F3 are examined under the same syllabus and study...
Ngày tải lên: 05/01/2014, 00:41
Tài liệu ACCA mới nhất từ BPP môn F5
... 30 T Co (12 /11 ) 20 36 27 15 6 31 Sunrise 20 36 28 16 0 32 Ennerdale 20 36 30 16 1 33 John Robertson 20 36 31 163 34 Robber Co (6 /12 ) 20 36 32 16 4 35 Pixie Pharmaceuticals 20 36 33 16 8 36 ... n/a 42 18 9 48 Preparation question: Happy Hotels n/a n/a 42 19 2 49 PC Co (12 /11 ) 20 36 42 19 3 50 Brunti 20 36 43 19 6 51 Sauce Co (6 /12 / 12 /09, amended) 20 36 43 19 8 52 Wargrin (12 /08, ... Budget Period 1 Period 2 Period 3 Sales (units) 10 ,000 14 ,000 12 ,200 Production (units) 8,000 14 ,200 12 ,400 Fixed overheads $10 ,400 $19 ,17 0 $17 ,360 Actual Sales (units) 9,600 12 ,400 10 ,200 Production...
Ngày tải lên: 05/01/2014, 00:45
Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
... June 2 012 Dec 2 011 June 2 011 Dec 2 010 June 2 010 Pilot Paper SPECIALIST COST AND MANAGEMENT ACCOUNTING TECHNIQUES 2a Activity based costing 5 4 1 1 2b Target ... hours per unit hours per unit $ W 10 2 20 1 1 X 10 2 80 3 3 Y 10 0 5 20 1 1 Z 10 0 5 80 3 3 14 Direct labour cost per hour $5 Overhead ... 800 320 10 7 Area Power 8,600 4,730 3,440 258 – 17 2 Usage Heat and light 3,400 756 907 1, 133 453 15 1 Area Depreciation 40,200 20 ,10 0 17 ,900 2,200 ...
Ngày tải lên: 05/01/2014, 00:46
Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
... variance analysis D1 Budgeting and standard costing Chapter 10 D2 Basic variances and operating statements Chapter 11 a D3 Material mix and yield variances Chapter 11 b D4 Planning and operational ... Required Prepare an income statement under absorption costing. 1: COSTING 1. 12 10 Effect of inventory valuation on profit 10 .1 (a) Production = sales (so inventory is constant) AC profit ... operational variances Chapter 11 b D5 Behavioural aspects of standard costing Chapter 12 E Performance measurement and control E1 The scope of performance measurement Chapter 13 E2 Divisional performance...
Ngày tải lên: 05/01/2014, 00:48
Tài liệu ACCA mới nhất từ BPP môn F4, sách có giá trị cho kỳ thi đến tháng 6-2014, Revision kit
... governance 12 5 7 Types of dismissal 62 8 Recovering contractual debt 34 9 Authority of a chief executive 11 4 10 Repaying creditors in a winding up 12 1 16 Questions 61 Unfair dismissal (12 /10 ) ... debentures 90 6 Types of director 11 1 7 Employment and self-employment 55 8 Contract law remedies for breach 41 9 Partnership liability 70 10 Insider dealing 12 8 Examiner's comments The ... attempt them under exam conditions. Mock exams 1 and 2 reflect the question styles and syllabus coverage of the exam; Mock exam 3 is the December 2 012 paper. Questions 7 19 Offers, counter-offers...
Ngày tải lên: 05/01/2014, 00:52
Tài liệu ACCA mới nhất từ BPP môn F4
... 2008 Pilot Paper ESSENTIAL ELEMENTS OF THE LEGAL SYSTEM 1 The English legal system 1 1 2 Sources of English law 1 1 1 1 1 1 1 3 Human rights THE LAW OF OBLIGATIONS 4, 5 Formation ... has been examined and the question number and section in which each element appeared. Covered in Text chapter June 2 012 Dec 2 011 June 2 011 Dec 2 010 Jun 2 010 Dec ... 4 9 10 9 5 10 14 Company formation 4 5 4 4 15 Constitution of a company 4 9 CAPITAL AND THE FINANCING OF COMPANIES 16 Share capital 5 5 4 10 4 9 17 Borrowing and loan capital 5 5 18 ...
Ngày tải lên: 05/01/2014, 00:53
Tài liệu ACCA mới nhất từ BPP môn F7,
... 16 ,020 Restructuring costs 12 1 Interest received 1, 200 Debenture interest paid 639 Plant and equipment 30, 315 Vehicles 3,720 Accumulated depreciation at 31 ... thereof 25 Question 4 15 Question 5 Will test the remainder of the syllabus 10 10 0 4: TANGIBLE NON-CURRENT ASSETS 4 .10 1: THE CONCEPTUAL FRAMEWORK 1. 2 Overview The conceptual ... Vehicles 1, 670 Investment properties (at market value) 24,000 Inventories at 31 March 20X2 4,852 Trade receivables 9,330 Bank and cash 1, 190 Ordinary shares of $1 each,...
Ngày tải lên: 05/01/2014, 01:00
Tài liệu ACCA mới nhất từ BPP môn F8,
... basic principles and essential procedures. 1: THE CONCEPT OF AUDIT AND OTHER ASSURANCE ENGAGEMENTS 1. 3 1 The purpose of external audit 1. 1 The purpose of external audit is to promote confidence ... Solution 1: THE CONCEPT OF AUDIT AND OTHER ASSURANCE ENGAGEMENTS 1. 11 6 Stages of an external audit 6 .1 The following diagram illustrates the main steps ... INTRODUCTION (iii) Assessment methods and format of the exam Examiner: Alan Lewin The examination is a three hour paper with 15 minutes reading and planning time. All questions are compulsory....
Ngày tải lên: 05/01/2014, 01:14