tai lieu acca p4

Ngày tải lên: 05/01/2014, 01:43

Ngày tải lên: 22/12/2013, 10:16

... provides metadata about the database and the objects contained within it. In the next chapter we will look at the data dictionary in much more detail. MOVING ON Oracle Essentials PART I Copyright ... hundred megabytes, in fact, are no longer unusual and may be upwards of 1GB and even larger with certain applications (though this can have performance implications). WARNING Be careful of setting ... Split-Merge on www.verypdf.com to remove this watermark. The data dictionary base tables, which contain few if any rows in the beginning, are designed to store metadata about your database. This...

Ngày tải lên: 24/12/2013, 19:15

... Student Accountant magazine contains an article on how to answer MCQs. Ensure that you are familiar with this article. http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_mcq.pdf ... X T ACCOUNTANT IN BUSINESS BPP 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 ... contains a number of helpful features to guide you through each topic. Topic list Tells you what you will be studying in this chapter and the relevant section numbers, together with the ACCA...

Ngày tải lên: 05/01/2014, 00:19

... January 2012 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/2012s/sa_jan12_cbe.pdf ... PASSING THE FMA/F2 EXAM ix Passing the FMA/F2 exam To access FIA and ACCA syllabuses, visit the ACCA website. http://www.accaglobal.com The exam You can take this exam as a paper-based exam ... uploads the results to the ACCA (as proof of the candidate's performance) within 72 hours  Candidates can check their exam status on the ACCA website by logging into myACCA. Benefits  Flexibility...

Ngày tải lên: 05/01/2014, 00:30

... January 2012 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/2012s/sa_jan12_cbe.pdf ... uploads the results to the ACCA (as proof of the candidate's performance) within 72 hours  Candidates can check their exam status on the ACCA website by logging into myACCA Benefits  Flexibility ... of uncertainty surrounding the possible outcomes of a decision. Information for decision making should therefore incorporate uncertainty in some way. The methods of incorporating uncertainty...

Ngày tải lên: 05/01/2014, 00:32

... Learn Online free at www.bpp.com /acca/ learnonline for exam tips, FAQs and syllabus health check. ACCA Forum We have thriving ACCA bulletin boards at www.bpp.com/accaforum. Register and discuss ... production reaches a certain level C Salesman’s commissions payable per unit up to a maximum amount of commission D Bulk discounts on purchases, when purchases reach a certain level. The discount ... Stepped fixed cost – A stepped fixed cost is a cost which is fixed in nature but only within certain levels of activity. It would be represented graphically as follows: Total cost $ Output...

Ngày tải lên: 05/01/2014, 00:33

... Student Accountant magazine contains an article on how to answer MCQs. Ensure that you are familiar with this article. http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_mcq.pdf ... the detail and/or requirement may be different. If the question seems familiar read the requirement and options carefully – do not assume that it is identical. The January 2012 issue of ACCA ... first three ACCA exams (F1, F2 and F3). MCQs may feature in the CBE, along with other types of question, while the paper based exam is made up entirely of MCQs. The MCQs in your exam contain four...

Ngày tải lên: 05/01/2014, 00:40

... January 2012 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/2012s/sa_jan12_cbe.pdf ... uploads the results to the ACCA (as proof of the candidate's performance) within 72 hours  Candidates can check their exam status on the ACCA website by logging into myACCA Benefits  Flexibility ... I V E T E X T FFA BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for FIA and ACCA qualifications. In this, the only FFA/F3 study text to be reviewed...

Ngày tải lên: 05/01/2014, 00:41

... your studies for Performance Management.  www.accaglobal.com ACCA& apos;s website. The students’ section of the website is invaluable for detailed information about the qualification, past ... 'Discuss' means to examine in detail by argument Clearly label the points you make in discussions so that the marker can identify them all rather than getting lost in the detail. Provide answers in ... 6 37 Answer this December 2009 question on shutdown decisions in full. Risk and uncertainty 7 42 This June 2011 question tests your knowledge of decision rules and pay-off tables....

Ngày tải lên: 05/01/2014, 00:45

... with past ACCA exam questions together with full solutions and handy tutor’s hints. i-Pass contains approximately 300 questions, covering all important syllabus areas. REVISE AND RETAIN Revise ... we’ve put together some exclusive additional ACCA resources. To access the BPP ACCA online additional resources for this material please go to: http://accaresources.bpp.com/student n Create a user ... The table below provides details of when each element of the syllabus has been examined and the question number and section in which each element appeared. Further details can be found in the...

Ngày tải lên: 05/01/2014, 00:46

... category. If most overheads are unit level or facility sustaining the costs will be similar. If overheads are batch or product sustaining costs, the resulting unit costs will be very different. ... Set ups Inspection Batches produced Product R&D Marketing Products produced Facility sustaining Depreciation Rent None The difference between unit costs under absorption costing and ... there are strong relationships with suppliers, costs should be known with a high degree of certainty. Hence there will be minimal variances arising during production. 1: COSTING 1.8 Solution...

Ngày tải lên: 05/01/2014, 00:48

... he has been the law examiner for many years. He has also provided very detailed suggested answers, which show all the detail required to score very highly indeed. As with most examiners, David ... offers guidance on assumed knowledge for Options papers P4, P5, P6, P7 You can purchase these products by visiting http://www.bpp.com /acca Revising F4 xv Gaining the easy marks Most ... constitution. You might find scenario questions in company law draw on knowledge of what is contained in an objects clause and the articles in general, so it is important to work on your knowledge...

Ngày tải lên: 05/01/2014, 00:52

... due to shareholders. Hence there are detailed laws on 'capital maintenance'. These extend to how far companies may distribute accumulated retained earnings to their shareholders in ... Professional Regulations concerning certain occupations (such as law) can be delegated to authorised bodies (such as the Law Society).  Orders in council in certain circumstances, the government ... numbers, together the ACCA syllabus references. Introduction Puts the chapter content in the context of the syllabus as a whole. Study Guide Links the chapter content with ACCA guidance. Exam...

Ngày tải lên: 05/01/2014, 00:53

... Statement of changes in equity Share capital Share premium Revaluation surplus Retained earnings Total $’000 $’000 $’000 $’000 $’000 Balance at 31 December 20X0 ... between IFRS and US GAAP in the period 2006-2008. Partner standard setters 6.2 The IASB maintains a policy of dialogue with other key standard setters around the world, in the interest of ... redeemable $1 preference shares 1,000 Share premium 430 Revaluation surplus 3,125 Retained earnings at 31 March 20X2 9,552 Ordinary dividends paid 1,000 Preference dividends...

Ngày tải lên: 05/01/2014, 01:00

Ngày tải lên: 05/01/2014, 01:13

... the profession Bodies such as ACCA play a part in the regulation of the profession. 5.1 Role of the ACCA Education and training of auditors As a member of IFAC, ACCA must comply with IFAC's ... and control systems 4: PROFESSIONAL ETHICS AND ACCA& apos;s CODE OF ETHICS AND CONDUCT 4.2 Overview Professional ethics and ACCA& apos;s Code of Ethics and Conduct Fundamental ... of Ethics and Conduct Fundamental principles of professional ethics Enforcement of the ACCA Code Obtaining and accepting new audit engagements Engagement letters 2: STATUTORY AUDITS ...

Ngày tải lên: 05/01/2014, 01:14

Ngày tải lên: 05/01/2014, 01:17

Ngày tải lên: 05/01/2014, 01:22

Ngày tải lên: 05/01/2014, 01:28