C3 – Fundamentals of Business Mathematics (CIMA)

This Fundamentals of Business Mathematics Learning System has been devised as a resource for students attempting to pass their CIMA computer-based assessments, and provides: ● a detailed explanation of all syllabus areas; ● extensive ‘ practical ’ materials; ● generous question practice, together with full solutions; ● a computer-based assessments preparation section, complete with computer-based assess-ments standard questions and solutions.

C3 – Fundamentals of Business Mathematics (CIMA)

This Fundamentals of Business Mathematics Learning System has been devised as a resource for students attempting to pass their CIMA computer-based assessments, and provides: ● a detailed explanation of all syllabus areas; ● extensive ‘ practical ’ materials; ● generous question practice, together with full solutions; ● a computer-based assessments preparation section, complete with computer-based assess-ments standard questions and solutions.

F8 Audit and Assurance (Int.)-Study Text-BPP

The F8 Audit and Assurance exam tests students’ knowledge of auditing and assurance theory but also, very importantly, their ability to apply that knowledge to scenarios that they might well come across in their auditing careers. 

There will be a new examiner for F8 from June 2010, Pami Bahl, who will be issuing her examiner's approach article to F8 later in 2009. You should look out for this article on the ACCA’s website as it will provide useful information about the F8 exam from her perspective. All questions on this paper are compulsory so any topic from across the syllabus could be examined. As stated above, it is essential that students possess both the knowledge of auditing and the ability to apply that knowledge to situations that could arise in real life.

F8 Audit and Assurance (Int.)-Study Text-BPP

The F8 Audit and Assurance exam tests students’ knowledge of auditing and assurance theory but also, very importantly, their ability to apply that knowledge to scenarios that they might well come across in their auditing careers. 

There will be a new examiner for F8 from June 2010, Pami Bahl, who will be issuing her examiner's approach article to F8 later in 2009. You should look out for this article on the ACCA’s website as it will provide useful information about the F8 exam from her perspective. All questions on this paper are compulsory so any topic from across the syllabus could be examined. As stated above, it is essential that students possess both the knowledge of auditing and the ability to apply that knowledge to situations that could arise in real life.

F7-Financial Reporting (Int.)-Study Text-BPP

Before you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil a three year practical experience requirement (PER). To help you to recognise areas of the syllabus that you might be able to apply in the workplace to achieve different performance objectives, we have introduced the ‘PER alert’ feature. You will find this feature throughout the Study Text to remind you that what you are learning to pass your ACCA exams is equally useful to the fulfilment of the PER requirement.

F7-Financial Reporting (Int.)-Study Text-BPP

Before you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil a three year practical experience requirement (PER). To help you to recognise areas of the syllabus that you might be able to apply in the workplace to achieve different performance objectives, we have introduced the ‘PER alert’ feature. You will find this feature throughout the Study Text to remind you that what you are learning to pass your ACCA exams is equally useful to the fulfilment of the PER requirement.

F7-Financial Reporting (Int.)-Revision Kit-BPP

What we do know about F7 is that Question 1 will be a consolidation question. This can be a statement of financial position or income statement or both, and it will probably include an associate, so be prepared for all of this. Therefore you must revise all the consolidation workings, and you must know how to account for an associate. All questions are compulsory. 

Question 2 will be a single company accounts preparation question. This allows the examiner to bring in more complex issues that he would not test in the consolidation question. Make sure you can deal with finance leases, deferred tax, calculating finance costs using the effective interest rate, prior period adjustments, discontinued operations and construction contracts. 

Question 3 will be on statements of cash flow or interpretation of accounts. You have studied both of these at 1.1, so make sure you can do them well. Other recent questions have involved non-current assets and impairment, intangible assets, EPS, provisions and regulatory issues. These are all likely topics for questions 4 and 5. There will be a certain amount of discussion in some of the questions, so be prepared to write about financial reporting topics, such as the Framework or specific accounting standards.

F7-Financial Reporting (Int.)-Revision Kit-BPP

What we do know about F7 is that Question 1 will be a consolidation question. This can be a statement of financial position or income statement or both, and it will probably include an associate, so be prepared for all of this. Therefore you must revise all the consolidation workings, and you must know how to account for an associate. All questions are compulsory. 

Question 2 will be a single company accounts preparation question. This allows the examiner to bring in more complex issues that he would not test in the consolidation question. Make sure you can deal with finance leases, deferred tax, calculating finance costs using the effective interest rate, prior period adjustments, discontinued operations and construction contracts. 

Question 3 will be on statements of cash flow or interpretation of accounts. You have studied both of these at 1.1, so make sure you can do them well. Other recent questions have involved non-current assets and impairment, intangible assets, EPS, provisions and regulatory issues. These are all likely topics for questions 4 and 5. There will be a certain amount of discussion in some of the questions, so be prepared to write about financial reporting topics, such as the Framework or specific accounting standards.

ACCA F6 UK Study Text Taxation (Finance Act 2009)

The syllabus for Paper F6, Taxation, introduces candidates to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation as they affect the activities of individuals and businesses. 

Candidates are introduced to the rationale behind — and the functions of — the tax system. The syllabus then considers the separate taxes that an accountant would need to have a detailed knowledge of, such as income tax from self-employment, employment and investments, the corporation tax liability of individual companies and groups of companies, the national insurance contribution liabilities of both employed and self employed persons, the value added tax liability of businesses, and the chargeable gains arising on disposals of investments by both individuals and companies.

ACCA F6 UK Study Text Taxation (Finance Act 2009)

The syllabus for Paper F6, Taxation, introduces candidates to the subject of taxation and provides the core knowledge of the underlying principles and major technical areas of taxation as they affect the activities of individuals and businesses. 

Candidates are introduced to the rationale behind — and the functions of — the tax system. The syllabus then considers the separate taxes that an accountant would need to have a detailed knowledge of, such as income tax from self-employment, employment and investments, the corporation tax liability of individual companies and groups of companies, the national insurance contribution liabilities of both employed and self employed persons, the value added tax liability of businesses, and the chargeable gains arising on disposals of investments by both individuals and companies.

F5 Performance Management-Study Text-BPP

Before you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil a three year practical experience requirement (PER). To help you to recognise areas of the syllabus that you might be able to apply in the workplace to achieve different performance objectives, we have introduced the ‘PER alert’ feature. You will find this feature throughout the Study Text to remind you that what you are learning to pass your ACCA exams is equally useful to the fulfilment of the PER requirement.

F5 Performance Management-Study Text-BPP

Before you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil a three year practical experience requirement (PER). To help you to recognise areas of the syllabus that you might be able to apply in the workplace to achieve different performance objectives, we have introduced the ‘PER alert’ feature. You will find this feature throughout the Study Text to remind you that what you are learning to pass your ACCA exams is equally useful to the fulfilment of the PER requirement.

F4-Corporate and Business Law (Global)-Study Text-BPP

Before you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil a three year practical experience requirement (PER). To help you to recognise areas of the syllabus that you might be able to apply in the workplace to achieve different performance objectives, we have introduced the ‘PER alert’ feature. You will find this feature throughout the Study Text to remind you that what you are learning to pass your ACCA exams is equally useful to the fulfilment of the PER requirement.

F4-Corporate and Business Law (Global)-Study Text-BPP

Before you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil a three year practical experience requirement (PER). To help you to recognise areas of the syllabus that you might be able to apply in the workplace to achieve different performance objectives, we have introduced the ‘PER alert’ feature. You will find this feature throughout the Study Text to remind you that what you are learning to pass your ACCA exams is equally useful to the fulfilment of the PER requirement.

F4-Corporate and Business Law (Global)-Revision Kit

Although the examiner, David Kelly, sets challenging questions, the style of question he uses are familiar because he has been the ACCA law examiner for many years. He has, under the old syllabus, provided very detailed suggested answers, which show all the detail required to score very highly indeed. As with most examiners, David Kelly (who is also the F4 UK examiner) has warned against question-spotting and trying to predict the topics that will be included in the exam. He has on occasions examined the same topic in two successive sittings. He regards few areas as off-limits, and all of the major areas of the syllabus can and have been tested.

F4-Corporate and Business Law (Global)-Revision Kit

Although the examiner, David Kelly, sets challenging questions, the style of question he uses are familiar because he has been the ACCA law examiner for many years. He has, under the old syllabus, provided very detailed suggested answers, which show all the detail required to score very highly indeed. As with most examiners, David Kelly (who is also the F4 UK examiner) has warned against question-spotting and trying to predict the topics that will be included in the exam. He has on occasions examined the same topic in two successive sittings. He regards few areas as off-limits, and all of the major areas of the syllabus can and have been tested.

F3-Financial Accounting (Int.)-Study Text-BPP

Paper F3 aims to develop your knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting. You will need to demonstrate technical proficiency in the use of double entry techniques, including the preparation of basic financial statements for sole traders, partnerships and limited liability companies. The skills you learn at F3 will be built upon in papers F7 and P2.

F3-Financial Accounting (Int.)-Study Text-BPP

Paper F3 aims to develop your knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting. You will need to demonstrate technical proficiency in the use of double entry techniques, including the preparation of basic financial statements for sole traders, partnerships and limited liability companies. The skills you learn at F3 will be built upon in papers F7 and P2.

F2-Management Accounting-Study Text-BPP

Before you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil a three year practical experience requirement (PER). To help you to recognise areas of the syllabus that you might be able to apply in the workplace to achieve different performance objectives, we have introduced the ‘PER alert’ feature. You will find this feature throughout the Study Text to remind you that what you are learning to pass your ACCA exams is equally useful to the fulfilment of the PER requirement.

F2-Management Accounting-Study Text-BPP

Before you can qualify as an ACCA member, you do not only have to pass all your exams but also fulfil a three year practical experience requirement (PER). To help you to recognise areas of the syllabus that you might be able to apply in the workplace to achieve different performance objectives, we have introduced the ‘PER alert’ feature. You will find this feature throughout the Study Text to remind you that what you are learning to pass your ACCA exams is equally useful to the fulfilment of the PER requirement.