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Note: Exam Tips given below are frequently examined exam topics that you must prepare to achieve pass marks. It is not an attempt to guess contents of exam paper. Your revision must contain but should not be limited to these exam topics.
Absorption costing
Marginal Costing
Process costing
Variance analysis
Discounted cash flows techniques
Regression analysis
High low method
Activity based costing
Target costing
Life Cycle Costing for Products
Linear Programming. Please do not forget to take pencil, ruler and eraser along with you. You may need to draw diagram to find out optimal point on graph paper, which will be provided by the ACCA.
Expected Value & Decision Rules
Pricing Strategies
Short Term Decision Making such as make or buy, in-house or outsourcing, further processing decisions.
Time Series Analysis. Time series is not examined since along. It is very important forecasting technique in practice.
Budgeting (Zero Based Budgeting, Incremental Budgeting, Top-down & Bottom up Budgeting).
CVP analysis is not examined since it is included in ACCA F5 Performance Management syllabus. It may be examined as part of a question for up to 6 marks.
Basic variances.
Mix & Yield variances
Planning & Operational variances
Divisional performance measurement. It includes ROCE, RI & EVA
Balance Score Card or Fitzgerald & Moon Building Block Model
Critical Success Factors (CSFs) & Key Performance Indicators (KPIs)
Behavioural aspects of performance measurement. It includes issues such as evaluating managerial performance, rewarding performance, encouraging goal congruence.
EOQ (Economic Order Quantity)
Bulk purchase discounts.
Formulating & evaluating trade receivable policies.
Obtaining & offering early settlement discounts.
NPV (Net Present Value).
IRR (Internal Rate of Return).
Discounted Payback.
ARR (Accounting Rate of Return).
Impact of sources of finance on cost of capital
Impact of dividend policy on cost of capital.
Pecking order theory
CAPM (Capital Asset Pricing Model),
WACC (Weighted Average Cost of Capital)
Types of foreign exchange risk.
Hedging techniques for foreign currency risk. It includes forward contract, currency futures, currency options, money market hedge and currency swap.
AAA (American Accounting Association) model Or Tucker's 5 step model.
Social & environmental footprint and sustainability.
Absolutism Vs Relativism Or Teleological Vs Deontological Ethics
ACCA code of ethics.
Types of Ethical Threats.
Public Interest. It includes conflict between duty as professional accountant and public interest.
Stakeholders' classification and management (Mendelow matrix)
Role of NEDs & Chairman.
Principles Vs Rules based approach
Corporate governance codes (Combine Code UK and Sarbanes Oxley act US)
COSO framework
Types of risk
Risk assessment
TARA framework
Internal control environment. It includes risk embedding.
Internal control activities (SPAM SOAP)
Internal audit role and objectives.
Audit & Risk management committee
PESTEL (Political, Economic, Social, Technological, Environmental, Legal).
Michael Porter's five force model.
SWOT (Strengths, Weaknesses, Opportunities, Threats).
Ashridge portfolio matrix.
BCG (Boston Consulting Group) Matrix.
Product life cycle in combination with BCG.
Strategic capability.
SAF (Suitability, Acceptability, Feasibility) Criteria.
Michael Porter's generic strategies Or strategic clock.
Project initiation document (project charter).
Business case.
Benefits realisation.
Response to project slippage problem.
Role of project manager.
Michael Porter's value chain.
Value network analysis (Supply chain analysis).
Business process redesign.
Paul Harmon Process/Strategy matrix.
Paul Harmon process improvement techniques (simplification, gaps & disconnects, value analysis, Re-engineering).
Characteristics of internet marketing.
Push vs. pull marketing.
Marketing Mix (7M's).
Purchase Mix (5R's).
Pricing Strategies.
Cultural web paradigm.
7's Mc Kinsey Model.
Balogun & Hope Hailey contextual features.
ROCE (Return on capital employed).
RI (Residual income).
EVA (Economic value added).
Ratio analysis (Profitability, Liquidity or Working capital, Gearing, Investor).
Only use black ballpoint. ACCA OCR (optical character recognition) software does not recognize any other colour and gel pen, ink pen, marker, pointer, highlighter etc.
You should take a spare calculator along with you. If your preferred calculator fails unfortunately, then you can use the spare calculator. Read more at: