C E & R E V I S I O N K I T In this January 2010 new edition We discuss the best strategies for revising and taking your ACCA exams We show you how to be well prepared for your exam We give you lots of great guidance on tackling questions We show you how you can build your own exams We provide you with three mock exams including the December 2009 exam We provide the ACCA examiner ’s answers as well as our own to the June and December 2009 exams as an additional revision aid Our i-Pass product
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Describe an occasion on which you had to demonstrate ethical behavior. During my two years spent in an audit firm I have encountered several situations in which I had to consider several ethical issues. In most of the circumstances it was quite easy to demonstrate ethical behavior and to comply with the firm’s internal regulations. However‚ I have recently encountered a very difficult situation. I was working for a client in the mobile phones industry. The audit team was composed of four
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P6 – Advanced Tax (Jun-14) Corporation Tax Large Company - Quarterly payments due: 1. 6 months + 14 days after CAP start 2. 9 months + 14 days after CAP start 3. 12 months + 14 days after CAP start 4. 15 months + 14 days after CAP start Patent Profits will use 10% rate on income as a result of R&D‚ being phased over 5yr (only 60% currently) Augmented Profits use to decide size of company: AP = Taxable Trading Profits + FII (Frank Investment Income) (dividend from non-associated companies
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Caelia S D Romulus‚ How does being the king feel? It must feel like a relief because you had to kill your brother to get in this position. Did you kill your brother out of hatred or did you still care for him because I am very eager to know. I bet being the king is a hard task‚ I have not been one myself because I am simply a woman‚ but it seems hard enough just to help one person with their problem‚ but with millions of people‚ that must be the toughest task in the world! I admire that you were
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Performance objectives are benchmarks of effective performance that describe the types of work activities students and affiliates will be involved in as trainee accountants. They also outline the values and attitudes trainees should demonstrate as they fulfil their practical experience requirements. Trainees are required to achieve 13 performance objectives in total – all nine Essentials performance objectives and any four Options performance objectives. Performance objectives are divided into nine
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Law Criminal Law Civil Law Crime committed against the state Sets rights & Duties of people between themselves Must prove guilt Must show liability Guilt must shown to be beyond reasonable doubt Liability shown on the balance of probabilities Regulates society by threat of punishment Rights the financial position so that no wrong had occurred Fine‚ imprisonment‚ community service. Damages or other remedies (specific performance/injunction ) Sources of Law Law Case Law (follow earlier decisions)
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Tones an octave apart sound similar. This principle is known as octave equivalence. Octave-related notes have the same letter name and belong to the same pitch class. The pitch class C‚ for example‚ consists of every C on a piano or other instrument. The white keys of the piano correspond to the seven letters of the musical alphabet. We name them on the keyboard in relation to the two- and three-note groupings of black keys. Immediately to the left of any group of two black keys is pitch-class
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I found that Metamorphosis and Notes from the Underground has a common theme of being alienation. Both stories contain different examples of alienation to have the same theme. Both characters isolated their selves with the other characters in the plot. Even though Kafka and Dostoyevsky isolate each character in different ways. Inside of Kafka plot the character was not originally in isolation. Greog was more forced into his isolation by the other characters in the story. Were in Dostoyevsky you
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PAPer P3 revision notes June 2009 Examinations P3 examiner’s comments After each exam‚ the examiner makes very comprehensive comments on candidates’ performance. Many comments are very question specific and are available in full on the ACCA website. Here is our distillation of the recurring‚ more general comments and complaints (our emphasis of certain key words). In even more condensed form‚ the advice is: * Apply models to the information in the scenario. Merely explaining models
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happen regularly without causing harm‚ but that the family has a "safe place" to go in the event of a serious collapse. The group carries on with their friendly conversation. The visitor acknowledges that he is young and has no accomplishments of note‚ but hopes he will have "achieved my destiny" before he dies and then "I shall have built my monument!" The father expresses the wish for a more humble legacy‚ and the aged grandmother makes a request for her dying day. Suddenly‚ they are alarmed
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