F1
6;[iX`LL Exam format
;)cSdA9 the exam will be have 50 questions which make up 90 marks – the pass mark is 50%. There are 40 multiple choic questions, each question will be on 1 syllabus area and will require selection of the correct answer out of 4; 10 Short questions: where the candidate has to read some information and choose TRUE or False. The CBE exam may make use of other question formats
vE6/B"b This paper is broad but not deep, questions are about knowledge and understanding across a very wide range of general business issue that will provide a foundation for later studies
$o{f)'.>n Syllabus areas
} [D[ZLv There are 6 key syllabus areas, and with an exam of this nature, none can be deemed less important, as all can be tested and exams will aim to be representative across the syllabus.
W53i5u( 7tit>dJ Context tested in the pilot paper
a2o+tR;H Chapter 1: Span of control; function of marketing; advantage of decentralisation; shamrock organisation; 4P in marketing
cp[4$lu Chapter 2: transaction processing system;
\CU.'|X Chapter 3: Handy’s cultural type; internal stakeholder; Mendelow’s analysis of group of stakeholders;
9dSKlB5J Chapter 4: no single question appear on the pilot paper
Rz*%(2Vz Chapter 5:Best practice in corporate governance; Public Oversight Board;
6
)xm?RK Chapter 6:Policy to expand level of economic activity; types of unemployment;
,#D&* total level of demand; impact of interest rate increase; impact of inflation;
"mHSbG Chapter 7:Situation analysis (environmental scan); population trend; data
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v$N protection legislation; lobby group; utilities company;
9J0m Chapter 8:Role of accounting; IASB; role of financial accountant; disadvantage
'1/uf;OXIH of computerised accounting system;
Be0P[v Chapter 9: Internal auditor vs. internal control; internal auditor’s accountability; system audit; responsibility of external auditor; substantive test;
Jr\4x7a;`~ Chapter 10: Teeming and lading; effective internal control system to minimize fraud;
H.!M_aJH Chapter 11: Scientific management; leadership style; Blake&Mouton’s managerial grid
b[$l{RQ[? Chapter 12: Tuckman’s team development; Belbin’s team roles; difference between group and team;
q31swP Chapter 13: Herzberg’s Two-factor theory; Vroom’s equation;
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F Chapter 14: Communication pattern; lateral communication; mentor (vs. counseller vs. instructor)
v:s~Y Chapter 15: Competence testing;
A4 o'EQ?~ Chapter 16: Indirect discrimination;
VY Va8[} Chapter 17: Role playing exercises
e"[o2=v;5 Chapter 18: Tell and listen approach in appraisal interview
SP5/K3t-* Reporting on the 2009-12 F2
A2*
z Syllabus考点:
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t A The nature and purpose of cost and management accounting
PL%_V ?z 1. Accounting for management
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kuw?O@ 2. Cost and management accounting versus financial accounting
umSbxEZU@ B Cost classification, behavior and purpose
NC@OmSR\0 1. Production and non-production costs
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h-Ffs 3. Fixed and variable costs
F|%[s|s C Business mathematics and computer spreadsheets
A$[@AY$MI 1. Dealing with uncertainty
to]1QjW- 2. Statistics for business
!);'Bk9o 3. Use of computer spreadsheets
rjx6Ad/\ D Cost accounting techniques
}(20MW8rMc 1. Accounting for materials
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7BR?l 2. Accounting for labor
I tp7X 3. Accounting for overheads
l#V"14y 4. Marginal and absorption costing
l;F3kA 5. Job and batch costing
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6. Process costing
qmv%N 7. Service costing
%0$$tS + E Budgeting and standard costing
2c_#q1/Z/ 1. Nature and purpose of budgeting
Ej8EQ%P 2. Functional budgets
%j{gZTz- 3. Flexible budgets and standard
:W-"UW, 4. Basic variance analysis under absorption and marginal costing
I[@}+p0 5. Reconciliation of budgeted profit to actual profit
*|a_(bQ4@ F Decision-making techniques
Mm+_> 1. Cost-volume-profit analysis
SA)}---" 2. Relevant costing
$IUT5Gia` 3. Limiting factors
.E"hsGH9h F2考试继续用两小时的时间对于上述考点进行测试,具体形式有机考和必考两种。上述考点都会在问题中涉及,包括计算题和论述题,一共40道2分题,10道一分题。F2考试的及格线是50分。
pDr M8)r F2的2009年12月试题基本和官方发布的pilot paper 相似,偏重计算,而且计算的难度每一年都在提高,在
ACCA的错误率统计中,不难发现F2 的考试最容易失分的仍然是概念混淆导致的计算错误。比如:Joint costs的分摊问题,仍然有同学用sales volume x selling price来分配联合成本。F2是基于对概念的理解,整个成本的确认了解后的计算为主的考试,只会计算不一定会有高分。
YeptYW@xfw F2的计算题的难点主要集中在PART D&E 中,absorption costing 和 marginal costing 计算, processing costing 计算 process account ( work in process and finished goods), Variance 计算和调整是考生最难掌握的,在f2考试中占得分值是40%以上。
Mw*R~OX F2的图形题和概念题主要集中在Part A &B中,考生的通过率是比较高的,这种类型题目在考试中只占总分的30左右。
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F 针对Part F,是小型计算题,每种类型的计算没有太大的联系,所以掌握相对比较容易,总分值在15%-20%左右。
D CcM~ 总结:
)&;?|X+p 那同学们在复习的过程中必须按照分值的分布和难点来学习才能在考试中得到理想的分数。
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+]gC %Z}A+Rv+*m F3
Ca0~K42~ 1 Exam format
8{(;s$H~ The Financial Accounting paper is a two hour paper, it consists entirely of objective test questions and contains:40 two mark questions and 10 one mark questions
?8)_, All questions are compulsory, questions are marked either right or wrong, there are no marks awarded for workings. The pass mark is 50%. The focus of the exam is on basic double entry skills. the ACCA are not going to release past exam papers.
I+kDx=T! 2 Syllabus areas
R<a7TkL4? w4\b^iJz Chapter 1-6: this six chapters are the bases for understanding later chapters. Qeustions are likely to be on limited libility company concept, business entity concept, accounting regulation, accounting information characteristics, etc.
5A g4o Chapter 7: Calculation of receivables balance where both a trade and a settlement discount were offered (VAT calculated after all discounts)
Fo|6 PoSo Chapter 8: cost of inventory; Valuation of closing inventory using FIFO; net realisable value
LBh|4S$K Chapter 9: cost of PPT, subsequent mesaurement including depreciation and revaluation, disposal
C (L1 Chapter10: accounting treatment of research and development costs
mJ2>#j;5f Chapter 11: Effect of adjustments on current assets and current liabilities
Y6~/H Chapter 12: Calculation of income statement charge for the “allowance for receivables” with a write off and a reduction in the allowance brought forward
-NHA{?6r Chapter13: Accounting treatment of provision and contingent liability
f"\G"2C Chapter 14: accounting treatment of all transaction affecting RLCA,PLCA,RL,PL.
jQxv`H Chapter 15: Bank reconciliation
K;a]+9C Chapter 16,18: Correction of errors and incomplete records. These can relate to any chapter, so make sure you are familiarize with all double entries covered in F3.
%5?qS`/c( Chapter 17: financial statement for sole traders, preparing the whole statements are not examined under F3
] lE6:^V Chapter 19: Determination of a partner’s profit share
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{`b[ Chapter 20: Accounting entries for rights issues and bonus issues;
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29 Chapter 21: Components of a statement of financial position, statement of comprehensive income statement, statement of changes in equity.
\dO9nwa? Statement 22: identify adjusting and non-adjusting events
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v17H" Statement 23: componets of cash flows, cash flows calculation
~Gx"gK0 ACCA F4 CORPORATE AND BUSINESS LAW
LmE%`qNg Analysis for December 2009 exam
Q x}\[ Lecturer: Calvin Ruan
56T<s+X> Q1-Statutory Interpretation
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D 本题属于Part A, 符合历年出题惯例。该知识点属于非重点知识,从新大纲实行起几乎从未考过。但正因为极少考到,根据ACCA考试出题规律,此知识点在09年12月份考试中出现的概率非常大。因此,BPP mock exam中特意将此知识点作为第一题列示。在我考前最后一份复习提纲中也有明确指出。在10年6月再次考察该知识点的概率非常小。
j
qfxQ Q2-Postal rule and the doctrine of Privity
#EQwl6 本题属于Part B,符合历年出题惯例。第一小题考查postal rule的知识,属于acceptance概念下非常重要的一个考点。历年考题多有涉及,但主要以案例题为主。学员应对其定义,适用情况及例外事项有充分理解。第二小题属于Part B中的非重点知识,在07年12月份时考过一次,内容较为简单。同样在10年6月考察该知识点的概率非常小。
"xe % IS Q3-Liquidated damages, penalty clauses and mitigating losses
P1tc*2Z 本题属于Part B,连同Q2,Q4和Q8,本次考试中共有4题涉及到Part B的知识,说明Part B仍然是F4考试中的重点章节。第一小题考查Liquidated damages与penalty clauses之间的区别,答题时应重点关注二者目的上的不同及其法律效应。第二小题考查mitigating losses,内容较为简单,学员理解即可答题。如果能记得案例则能保证不失分。
FH:^<^M Q4-Duty of care and auditor’s negligence
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本题属于Part B,该知识点考察次数较少。但是从未来的实际知识应用角度出发,此类题目具有非常大的指导作用。建议在未来的考试中重点关注。有关Auditor的知识在本书中三个地方有所涉及:1. Professional negligence, 2.Company officer, 3.Corporate governance. 未来ACCA的出题趋势是加强章节之间的联系,这种在书中多处出现的知识点很有可能成为未来综合题的出题点。与该知识点相类似的还有Director有关的知识点。预计未来考试中这类考题将多次出现!
-'ePx f Q5-Company
ByqB4Hv2 本题属于Part D,考察公司所有制结构。本考点属于重点知识,在历年考试中多有涉及。但此类考点大多数属于背诵知识点,在未来考试中仍将以概念题为主要查考方式,基本不会出案例题。对于此类枯燥乏味的题目,需要求学员刻苦背诵。鉴于在Part D中仍有大量重要考点,在10年6月考试中再次出现该知识点的概率不大。
-LI^(_ q$6fb)2I]e Q6-Liquidation
^Tgu]t 本题属于Part G,第一小题考察company winding up的形式,属于本部分重点内容,学员除掌握基本概念之外,还应该能对比compulsory winding up vs. voluntary winding up.此题考查较为简单。第二小题属于非重点内容,要求背诵,历年考题很少涉及。未来再次出现该考点的可能性非常小。
wQ]!Y?I Q7-Employers vs. Employees
Y7g^ ?6 本题属于Part C,由于该部分考点较集中,因此此题并不出人意料。除了此考点之外,该部分还要注意employee vs. self-employed的区别。在未来考试中这两个考点仍然很有可能出现,很有可能是以案例题的形式出现。
kcGs2Y_*& Q8-Exclusion clause
^NwXvp>7- 本题属于Part B, 该考点在多次考试中均有涉及。属于该部分重点内容,学员需要对定义,应用及案例有充分理解。建议学员多参考教材和笔记中的案例深刻理解。未来考试中仍有可能出现,且该部分内容非常灵活,会出现多种变种题型,需要多加留意。
\Jq$!foYx Q9-Duty of director
AJ1(q:P 本题属于Part F,该考点属于重点考点,多次考试中均有涉及。如第四题分析中提到的一样,未来关于director的考题很有可能成为重点。这类考题可能综合多部分知识进行考察,学员应具有发散思维,考虑到可能考察的方方面面才能够将这类题目回答完整。否则很有可能因为偏题或回答不完整大量失分。
f"My;K $l; Q10-Wrongful trading and fraudulent trading
:)hS-*P 本题属于Part G,在近年考试中已经出现明显的趋势。Insider dealing, Money laundering, wrongful trading and fraudulent trading三个考点轮流出现的情况已经持续多年。07年6月是wrongful trading and fraudulent trading,08年6月是Insider dealing, 09年6月是Insider dealing和Money laundering。因此在10年6月再次出现相关考题的概率非常大,需要重点关注。
`}<x"f7.z Summary
/qM:;:N%j 总览全卷,除少数部分题目略显冷门外,大部分内容仍然符合重点章节的出题惯例。Part B的仍然是最重点章节。在未来考试中仍然将占据2题以上的份额。另外对于在书中多个地方出现的知识点,考察综合运用能力的题目也将成为未来的主流,值得关注。学员在吸取此次考试经验教训的同时,需要特别注意以下几点:
Z3X/SQ'0 1. 熟练掌握重点章节
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