12月ACCA考试BPP版考前tips.docVIP

　　 12月ACCA考试BPP版考前tips Paper F6 　　 　　? Employment benefits. 　　 　　? Property income. 　　 　　? Relief for pension contributions. 　　 　　? Adjustments to profit to arrive at trading income for both companies and sole traders. 　　 　　? Capital allowance computations. 　　 　　Paper F7 　　 　　? Q1 Q2: One likely to be an interpretation or statement of cashflows; the other may be a consolidation question if Q3 is not a consolidation. 　　 　　? Other possibilities – conceptual framework, intangible/tangible assets and impairment, provisions and contingencies, revenue and grants, financial instruments discontinued operations/assets held for sale or earnings per share. 　　 　　? Q3: could be a single entity or a consolidation (statement of profit or loss and other comprehensive income and/or statement of financial position). 　　 　　? Statement of changes in equity, statement of cash flow extract, earnings per share calculation or linked written topic. 　　 　　? Consolidation question with adjustments, eg fair values, deferred/contingent consideration, PUP on inventories/PPE, intragroup trading and balances, goods/cash in transit. 　　 　　Paper F8 　　 　　? Ethical threats and safeguards. 　　 　　? Corporate governance and internal audit. 　　 　　? Audit planning. 　　 　　? Materiality. 　　 　　? Audit procedures (especially substantive procedures). 　　 　　? Audit finalisation and audit reports. 　　 　　? Audit risk. 　　 　　? Internal control and audit procedures (both substantive procedures and tests of controls). 　　 　　Paper F9 　　 　　? Calculations on improvements to receivables management (eg early settlement discounts and factoring). 　　 　　? Weighted average cost of capital calculations (including its component parts). 　　 　　? Ratio analysis to support financing decisions. 　　 　　? NPV calculations. 　　 　　Paper P1 　　 　　? Corporate social responsibility strategy – check out recently published article. 　　 　　? Ethical and other CSR theories – apply them to the scenarios. 　　 　　? Use of risk and governance – board of direct