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Tài liệu ACCA mới nhất từ BPP môn F5
... listed below: December 10 Question in Kit 70 96 24 53 June 11 Question in Kit 42 29 71 83 17 December 11 Question in Kit 30 88 49 12 64 June 12 Question in Kit 34 51 62 82 Or you can make up practice ... but standards of performance assessment are improving More candidates have more idea about what is expected when assessing the performance of a business December 2008 Question in this Kit Performance ... number of candidates uncomfortable with the area of activity based costing In every question, the candidate had the opportunity to earn some easy marks quickly, and well prepared candidates attempted...
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Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
... APPLY Our Practice & Revision Kits are the only Kits that have been reviewed by the examiner Use our Kits and our i-Pass CD-ROMs to reinforce and apply your knowledge Kits are packed with past ACCA ... in budgeting 199 213 233 Part D Standard costing and variance analysis 11 12 13 Budgeting and standard costing Variance analysis Behavioural aspects of standard costing 251 271 293 Part E Performance ... Quantitative analysis in budgeting Behavioural aspects of budgeting 3 5 STANDARD COSTING AND VARIANCE ANALYSIS 11 Budgeting and standard costing 12 Basic variances and operating systems 12 Material mix...
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Tài liệu ACCA mới nhất từ BPP môn F5, sách có giá trị cho kỳ thi đến tháng 6-2014.
... Home Study section which breaks down your home study by days, one to be covered at the end of each day of the course You will find clear guidance as to the time to spend on various activities and ... of standard costing 12.1 Performance management 13.1 Divisional performance measures 14.1 Further performance management 15.1 End of Day – ... knowledge Question practice Exam technique practice BPP provides revision courses, question days, mock days and specific material to assist you in this important phase of your studies (i) INTRODUCTION...
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TÀI LIỆU ACCA MỚI NHẤT 2015 BPP f5 revision kit
... independently or as part of a package, this Kit is targeted at ACCA’s exams up to June 2015 and contains: Practice & Revision Kit Paper F5 Performance Management This Kit provides material specifically ... questions on every syllabus area • Answers with detailed guidance on approaching questions • Three mock exams with full answers and guidance For exams up to June 2015 Contact us One of a suite ... provider ACCA APPROVED CONTENT PROVIDER ACCA Approved Practice & Revision Kit Paper F5 Performance Management Practice & Revision Kit for exams up to June 2015 Free access to our Exam Success site Look...
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TÀI LIỆU ACCA MỚI NHẤT 2015 BPP f5 study text
... one product, which has the following standard production cost Direct labour Direct materials Variable production overhead Fixed production overhead Standard production cost per unit Total $ hours ... (Previous ISBN 9781 4453 9647 7) e-ISBN 9781 4453 6734 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library All rights reserved ... and control 10 11 12 13 Budgetary systems Quantitative analysis in budgeting Budgeting and standard costing Variance analysis Planning and operational variances Performance analysis and behavioural...
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Tài liệu ACCA mới nhất từ BPP môn F1
... are displayed on a monitor Candidates enter their answer directly onto the computer Candidates have two hours to complete the examination When the candidate has completed their examination, ... Product safety and standardisation (especially EU standards) Workers' rights (eg unfair dismissal, maternity leave) Training and education policies can determine the 'standard' of recruits QUESTION ... handling redundancies From a purely humane point of view, it is obviously desirable to consult with employees or their representatives Notice of impending redundancies is a legal duty for redundancies...
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Tài liệu ACCA mới nhất từ BPP môn F2
... data (i) (ii) (iii) (iv) Secondary data are data collected especially for a specific purpose Discrete data can take on any value Qualitative data are data that cannot be measured Population data ... knows where the data came from and is aware of any inadequacies or limitations in the data Its disadvantage is that it can be very expensive to collect primary data Secondary data sources may ... of obtaining an item of data It is essential that there is good reason to believe that the secondary data used is accurate and reliable The main sources of secondary data are: Governments; banks;...
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Tài liệu ACCA mới nhất từ BPP môn F2
... Continuous data/ variables can take on any value Data may be classified as follows (a) (b) (c) Primary and secondary data Discrete and continuous data Sample and population data Primary and secondary data ... Primary data are data collected especially for a specific purpose Raw data are primary data which have not been processed at all, and which are still just a list of numbers (b) Secondary data are data ... Secondary data The main sources of secondary data are: Governments; banks; newspapers; trade journals; information bureaux; consultancies; libraries and information services Secondary data are data...
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Tài liệu ACCA mới nhất môn F2,textbook
... Usually this will be achieved by maximising profit Data and information 2.1 Data is the raw material for data processing 2.2 Information is data that has been processed in some way to make it ... Home Study section which breaks down your home study by days, one to be covered at the end of each day of the course You will find clear guidance as to the time to spend on various activities and ... End of Day – refer to Course Companion for 18 19 Home Study Job and service costing 12.1 Budgeting 13.1 Standard costing 14.1 End of Day – refer...
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Tài liệu ACCA mới nhất từ BPP môn F3
... (a) (b) (c) (d) (e) (f) (g) Sales day book Purchase day book Sales returns day book Purchase returns day book Journal Cash book Petty cash book Entries in the day books are totalled and analysed ... marks) 4.11 The following totals appear in the day books for March 20X8 Sales day book Purchases day book Returns inwards day book Returns outward day book $ 40,000 20,000 2,000 4,000 Opening and ... The IFRS Foundation produces IFRSs The IFRS Foundation is overseen by the IASB One of the objectives of the IFRS Foundation is to bring about convergence of national accounting standards and IFRSs...
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Tài liệu ACCA mới nhất từ BPP môn F3, sách có giá trị cho kỳ thi đến tháng 6-2014,study text
... IFRS Foundation 21 PART A: THE CONTEXT AND PURPOSE OF FINANCIAL REPORTING 2.1 The IFRS Foundation The IFRS Foundation (formally called the International Accounting Standards Committee Foundation ... Financial Reporting Standards (IFRSs) International Financial Reporting Standards are produced by the International Accounting Standards Board (IASB) The International Accounting Standards Board (IASB) ... International Financial Reporting Standards (IFRSs) The parent entity of the IASB is the IFRS Foundation The main objectives of the IFRS Foundation are to raise the standard of financial reporting and...
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Tài liệu ACCA mới nhất từ BPP môn F4, sách có giá trị cho kỳ thi đến tháng 6-2014, Revision kit
... of damages (2.2 6/04) 18 mins In the law of contract describe the rules relating to: (a) (b) Remoteness of damage The measure of damages (5 marks) (5 marks) (Total = 10 marks) 44 Liquidated damages, ... o'clock on the following Monday, 13 December, if they each pay her £100 Chas and Dave agree and each hands over £100 On the Saturday before the deadline Chas and Dave have to leave the country ... arrives at 9.30 on the Monday morning but Dave's letter is delayed and arrives on the morning of Tuesday 14 December In any event Ann had already sold both prints to Eve on Saturday 11 December for...
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Tài liệu ACCA mới nhất từ BPP môn F4
... APPLY Our Practice & Revision Kits are the only Kits that have been reviewed by the examiner Use our Kits and our i-Pass CD-ROMs to reinforce and apply your knowledge Kits are packed with past ACCA ... the new syllabus It required candidates to explain the concept of 'remoteness of damage' According to examiner's report on the sitting, the vast majority of candidates ignored the reference to tort ... 'remoteness of damage' under tort and contract are completely unrelated concepts Do not mix them up in an exam question Company law Many students have failed this exam because they refer to out-of-date...
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Tài liệu ACCA mới nhất từ BPP môn F7,
... National accounting standards Many countries have their own standard setting bodies, e.g the Financial Accounting Standards Board (FASB) in the USA and the Accounting Standards Board (ASB) in the ... Standard setting process including revisions to and interpretations of Standards • Explain the relationship of national standard setters (e.g FASB and ASB) to the IASB in respect of the standard ... Accounting Standards Committee The IASB's structure The trustees of the IASC Foundation appoint the members of the IASB IFRIC issues Interpretations of Standards where necessary The Standards Advisory...
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Tài liệu ACCA mới nhất từ BPP môn F8,
... Establishing high quality standards and guidance for other types of assurance services on both financial and non-financial matters • Establishing high quality standards and guidance for other related ... international standards, and • To provide the convergence of international and national standards, in the public interest Liaison with national standard setters 1.2 Liaison group of national standard setters ... affecting the priority of topics on future standard setting agendas • Bringing the strengths of the IAASB and national auditing standard setters to bear on standards at an early stage in their development...
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Tài liệu ACCA mới nhất từ BPP môn F9,
... = days Inventory days (a) Finished goods Cost of sales × 365 = days (b) W.I.P WIP Cost of production × 365 = days (c) Finished goods Raw material Raw material Raw material purchases × 365 = days ... capital cycle (assuming 365 days in the year) Solution Av collection period Re ceivables (credit) sales × 365 = days Inventory days (a) Finished goods Cost of sales × 365 = days (b) W.I.P WIP Cost ... Home Study section which breaks down your home study by days, one to be covered at the end of each day of the course You will find clear guidance as to the time to spend on various activities and...
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Tài liệu ACCA mới nhất từ BPP môn P2,
... Question in Kit Dec 09 Question in this Kit June 10 Question in this Kit Dec 10 Question in this Kit June 11 Question in this Kit Dec 11 Question in this Kit June 12 Question in this Kit 52 43 ... designed to test candidates’ computational skills and very brief explanations may be useful to the marker but many candidates entered into detailed discussion of the relevant standard, which costs ... important for candidates to use their time effectively Very few marks are allocated in question 1(a) for detailed discussion Candidates often wasted time discussing a standard in detail when...
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Tài liệu ACCA mới nhất từ BPP môn P2,
... Home Study section which breaks down your home study by days, one to be covered at the end of each day of the course You will find clear guidance as to the time to spend on various activities and ... with: • International Financial Reporting Standards These comprise: – – – • International Financial Reporting Standards International Accounting Standards Interpretations originated by the IFRIC ... underpinning the production of new Standards Provides a common base for the evaluation of current Standards Source of accounting treatment where there is no Standard (IAS – see Chapter 18) Strengths...
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