F1
|nxdB&1n Exam format
e!0OW7kV 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
2$0)?ZC?= 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
8LrK94 Syllabus areas
9([6d.`~ 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.
aiux^V Au=kSSB Context tested in the pilot paper
FsY`nWwg Chapter 1: Span of control; function of marketing; advantage of decentralisation; shamrock organisation; 4P in marketing
m+T2vi Chapter 2: transaction processing system;
3"tg+DncC Chapter 3: Handy’s cultural type; internal stakeholder; Mendelow’s analysis of group of stakeholders;
P>W8V+l![ Chapter 4: no single question appear on the pilot paper
J/7u7_ Chapter 5:Best practice in corporate governance; Public Oversight Board;
p
JX, n Chapter 6:Policy to expand level of economic activity; types of unemployment;
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b Chapter 7:Situation analysis (environmental scan); population trend; data
)"~=7)~<^ protection legislation; lobby group; utilities company;
FB!z#Eim Chapter 8:Role of accounting; IASB; role of financial accountant; disadvantage
G5+]DogS of computerised accounting system;
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F,s" Chapter 9: Internal auditor vs. internal control; internal auditor’s accountability; system audit; responsibility of external auditor; substantive test;
^Kum%<[i Chapter 10: Teeming and lading; effective internal control system to minimize fraud;
my=~"bw4 Chapter 11: Scientific management; leadership style; Blake&Mouton’s managerial grid
i ~P91 Chapter 12: Tuckman’s team development; Belbin’s team roles; difference between group and team;
,whM22Af~{ Chapter 13: Herzberg’s Two-factor theory; Vroom’s equation;
,s81rJ- Chapter 14: Communication pattern; lateral communication; mentor (vs. counseller vs. instructor)
skSNzF7' Chapter 15: Competence testing;
{4)5]62>u Chapter 16: Indirect discrimination;
|nfH-JytV Chapter 17: Role playing exercises
)#mW7m9M# Chapter 18: Tell and listen approach in appraisal interview
'%$-]~ Reporting on the 2009-12 F2
Qv=Bq{N Syllabus考点:
cWc$yE' A The nature and purpose of cost and management accounting
C}bPv+t 1. Accounting for management
jaNH](V 2. Cost and management accounting versus financial accounting
X)Ocn`| B Cost classification, behavior and purpose
nFVbQa~ 1. Production and non-production costs
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B~e7w 4 3. Fixed and variable costs
81cv:|" C Business mathematics and computer spreadsheets
/$<JCNGv 1. Dealing with uncertainty
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W *|OOa' 3. Use of computer spreadsheets
Mof)2Hbd: D Cost accounting techniques
7dsnv)(v 1. Accounting for materials
b^;N>zx 2. Accounting for labor
B0NN>)h 3. Accounting for overheads
bmSpbX\ 4. Marginal and absorption costing
dcM+ylB 5. Job and batch costing
e(4bx5<* 6. Process costing
(#CBq 7. Service costing
U8Cw7u2 E Budgeting and standard costing
zl,bMtQ 1. Nature and purpose of budgeting
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[%7IQ4`{ 3. Flexible budgets and standard
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(4E.Li<O 5. Reconciliation of budgeted profit to actual profit
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LZ3rr- 1. Cost-volume-profit analysis
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b0rt.XB 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。
{^2({A#& 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。
la!1[VeL 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。
Z^jGT+ 2 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。
Q'>_59 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。
7r:nMPX 总结:
}A)^XZ/ 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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D, 1 Exam format
rPrEEWS0) 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
hVTyv" 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.
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Z7 2 Syllabus areas
vr8J*36{ u3ri6Y` 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.
a 7mKshY( Chapter 7: Calculation of receivables balance where both a trade and a settlement discount were offered (VAT calculated after all discounts)
Lqf#,J Chapter 8: cost of inventory; Valuation of closing inventory using FIFO; net realisable value
FKvO7? K Chapter 9: cost of PPT, subsequent mesaurement including depreciation and revaluation, disposal
bvxxE/?Ni Chapter10: accounting treatment of research and development costs
3M>FU4Ug2 Chapter 11: Effect of adjustments on current assets and current liabilities
@,f,tk=\S Chapter 12: Calculation of income statement charge for the “allowance for receivables” with a write off and a reduction in the allowance brought forward
;7hX0AK Chapter13: Accounting treatment of provision and contingent liability
pC?1gc1G Chapter 14: accounting treatment of all transaction affecting RLCA,PLCA,RL,PL.
^.$r1/U Chapter 15: Bank reconciliation
JOoLHZQ1v Chapter 16,18: Correction of errors and incomplete records. These can relate to any chapter, so make sure you are familiarize with all double entries covered in F3.
ef1N#z%gt Chapter 17: financial statement for sole traders, preparing the whole statements are not examined under F3
]Rys=.! Chapter 19: Determination of a partner’s profit share
HT;QepY3 Chapter 20: Accounting entries for rights issues and bonus issues;
D;;o Chapter 21: Components of a statement of financial position, statement of comprehensive income statement, statement of changes in equity.
"Qm~;x2kB Statement 22: identify adjusting and non-adjusting events
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}5c'ui!3H ACCA F4 CORPORATE AND BUSINESS LAW
8~L.6c5U Analysis for December 2009 exam
;@;ie8H Lecturer: Calvin Ruan
sN an" Q1-Statutory Interpretation
nQ(:7PFa' 本题属于Part A, 符合历年出题惯例。该知识点属于非重点知识,从新大纲实行起几乎从未考过。但正因为极少考到,根据ACCA考试出题规律,此知识点在09年12月份考试中出现的概率非常大。因此,BPP mock exam中特意将此知识点作为第一题列示。在我考前最后一份复习提纲中也有明确指出。在10年6月再次考察该知识点的概率非常小。
0 6v5/Xf Q2-Postal rule and the doctrine of Privity
3@WI*PMc 本题属于Part B,符合历年出题惯例。第一小题考查postal rule的知识,属于acceptance概念下非常重要的一个考点。历年考题多有涉及,但主要以案例题为主。学员应对其定义,适用情况及例外事项有充分理解。第二小题属于Part B中的非重点知识,在07年12月份时考过一次,内容较为简单。同样在10年6月考察该知识点的概率非常小。
"u$]q1S Q3-Liquidated damages, penalty clauses and mitigating losses
]KV8u1H> 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。
Fl|&eO,e Q4-Duty of care and auditor’s negligence
EO!cv,[a 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!
-,CndRKx Q5-Company
FO)nW:8] 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。
VDI S`E Spw=+z<<Ub Q6-Liquidation
/r 2.j3:l 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。
w5JC 2 Q7-Employers vs. Employees
O5n]4)< 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。
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!s Q8-Exclusion clause
u2Z^iY 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。
T%vbD*nt. Q9-Duty of director
9%'HB\A 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。
t;PnjCD<` Q10-Wrongful trading and fraudulent trading
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