ACCA December 2012 Exam Tips - Becker Professional Education

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ACCA December 2012 Exam Tips - Becker Professional Education

Postby publicfinance » Mon Nov 26, 2012 11:22 am

F4
Nature of law
- comparison of the roles of parliament and of the courts in making the law and in resolving legal disputes.
- the relationship between courts and tribunals.
Contract law
- aspects of the creation of contracts – invitation, offer and acceptance, and consideration.
- unilateral offers and communication of acceptance.
- adequacy and sufficiency of consideration.
- nature and remedies for breach, conditions, warranties and the measure of damages.
- exclusion clause.
Torts of negligence and passing off
-duty of care and the role of professionals.
Business organisations
- partnership law.
- partnership organisation.
- liability of business partners for debts and obligations.
- setting up a company.
-rules of corporate articles of association.
Corporate finance
- mechanics of issuing, allotting and accounting for new share issues.
Corporate management and governance
- capacity and duties of directors.
- directors’ remuneration.
Insovency proceedings and the rights of creditors
- administration and liquidation processes
Bribery Act 20010

F5
ABC.
Cost volume profit analysis involving PV charts in multi product situations.
Planning variances involving costs.
Performance measurement in non profit organisations.
Budgeting.
Environmental management accounting.

F7
Leases.
Revenue recognition.
Substance v form.
Convertible instruments (IAS32/IFRS 9)
Accounting for taxation.
Accounting for assets, particularly IAS 16.
Accounting for taxation.
Lease accounting.
Events after the reporting period.

F9
Interest rate risk.
ARR and (discounted) payback.
Leases versus buy decisions.
Bond valuation.

P1
Corporate governance concepts – the underlying fundamentals.
CG in other organisations – NGOs, public sector.
CG types and forms – rules v principles, insider/outsider, UK codes, SoX.
Agency theory - stakeholders, Mendelow.
Board structure.
Internal control and business risk – Tunrbull
Ethical theories and business codes.
Professionals and public interest.
Corporate citizen, footprints and sustainability.
Social and environmental auditing.

P3
Environmental analysis - PESTEL/Porter’s 5 forces and impact on stakeholders.
Harnessing IT in the value chain – apply to VC.
Outsourcing and how it helps business strategy.
Using Johnson, Whittington and Scholes model to evaluate strategic options under the heading suitability, acceptability and feasibility.
Process redesign and change management strategy.
Project management, focusing on cost/benefit analysis of business case for a project.

P4
Role and responsibility towards stakeholders.
Domestic and international investment decisions.
Mergers and acquisition strategies.
Advanced treasury and risk management techniques.
Impact of macro economics and international financial institutions.
Emerging issues in finance and financial management.

P5
External environmental analysis, Porter’s 5 forces.
Activity based management.
Value chain analysis.
Balanced scorecard or Fitzgerald and Moon building blocks model.
Critical success factors.
Beyond budgeting/behavioural aspects of budgeting.

P7
New audits, tendering.
Planning, materiality, sampling, analytical review.
Audit, business or financial statement risk.
Group audits, joint ventures, goodwill, joint audit.
Assurance services.
Ethics, practice management.
IFRS 1-13! And IAS 1 to 40.
Close down procedures, opening balances, comparatives.
Outsourcing, service providers, use of an expert.
CG, internal audit (ethics/outsourcing), audit committees.


PF :)
publicfinance
 
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