F5 key examinable areas for December 2014.
These tips should only be used in conjunction with proper studying. These tips are just intelligent exam surgery for Paper F5 december 2014.
ACCA Examiners are not predictable so it is vital that all core syllabus areas are revised fully.
These tips are based on Kaplan’s experience and understanding of the ACCA exams and will help focus your last minute revision. Please also read all the Examiner’s Articles which are available on the ACCA Global website .
Here are some suggestions of key areas which may be tested in December 2014 F5 exam paper:
1-Specialist Cost and management accounting techniques :
– Target costing
– Lifecycle Costing
– Environmental accounting
2- Decision Making techniques
– Relevant costs
– Limiting factors
– Shut down decisions – Payoff tables
– The value of perfect information Budgeting
– Different types of budgetary systems
3-Budgeting :
– Types of budgets
– Quantitative analysis
– Behavioural aspects of budgeting
4-Standard costing and variance analysis :
– Different types of standard costs used in budgets
– Mix and yield variances – Planning and operational variances
– Behavioural aspects of standard costing
5-Performance management systems, measurements and control :
–Transfer Pricing
ROI and RI
The scope of performance measurement
These tips should only be used in conjunction with proper studying. These tips are just intelligent exam surgery for Paper F5 december 2014.
ACCA Examiners are not predictable so it is vital that all core syllabus areas are revised fully.
These tips are based on Kaplan’s experience and understanding of the ACCA exams and will help focus your last minute revision. Please also read all the Examiner’s Articles which are available on the ACCA Global website .
Here are some suggestions of key areas which may be tested in December 2014 F5 exam paper:
1-Specialist Cost and management accounting techniques :
– Target costing
– Lifecycle Costing
– Environmental accounting
2- Decision Making techniques
– Relevant costs
– Limiting factors
– Shut down decisions – Payoff tables
– The value of perfect information Budgeting
– Different types of budgetary systems
3-Budgeting :
– Types of budgets
– Quantitative analysis
– Behavioural aspects of budgeting
4-Standard costing and variance analysis :
– Different types of standard costs used in budgets
– Mix and yield variances – Planning and operational variances
– Behavioural aspects of standard costing
5-Performance management systems, measurements and control :
–Transfer Pricing
ROI and RI
The scope of performance measurement
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