Management Accounting Specimen Exam applicable from June 2014 Time allowed: 2 hours This paper is divided into two sections: Section A – ALL 35 questions are compulsory and MUST be attempted Section B – ALL THREE questions are compulsory and MUST be attempted Formulae Sheet‚ Present Value and Annuity Tables are on pages 16‚ 17 and 18. Do NOT open this paper until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered
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ACCA Paper F7 Financial Reporting (INT) Class Notes June 2011 www.studyinteractive.org © The Accountancy College Ltd January 2010 All rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system‚ or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without the prior written permission of The Accountancy College Ltd. W W W .S T U D Y I NT ER A C T I V E .OR G 2 Contents PAGE INTRODUCTION TO
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ACCA members age level analysis As the world’s largest and fastest growing‚ international professional accounting body‚ one feature of ACCA‚ which is different compare to other accounting bodies‚ is ACCA focuses on young people accounting education and its members age are younger. As the ACCA account 2009-2010 presents‚ in the last 5 years‚ number of members and students were increasing‚ and the number of student and affiliates is much more than number of members. Table 1 show in appendix. ACCA
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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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List of references 1. A relationship between CSR and Financial performance [online]. Retrieved from： http://www.springerlink.com/content/k32h077257618274/ 2. Berenbeim‚ R. (1987) ‘Corporate Ethics’‚ The Conference Board (New York)‚ pp. 3. 3. Carroll’ CSR theory[online]. Retrieved from: http://www.cbe.wwu.edu/dunn/rprnts.pyramidofcsr.pdf 4. Carroll‚ A.B (1991) ‘The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders’‚ Business
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Every Research Report requires information as the basis for analysis. Information sources can be categorised as either primary or secondary data. There is no requirement for you to collect primary data within your Research Report; it is wholly acceptable to undertake your Research Report using only secondary data. The difference between primary and secondary data is identified below. Primary data is original data that has been collected by a researcher by whatever means appropriate in the answer
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P1 Professional Accountant ACCA P1cover.indd 1 11/11/09 16:36:30 ProfessionAl ACCountAnt British library Cataloguing-in-Publication Data A catalogue record for this book is available from the British library Published by interActive World Wide limited Westgate House‚ 8-9 Holborn london eC1n 2ll www.iaww.com www.studyinteractive.org isBn-978 -1-907217-25-8 first edition 2009 Printed in romania © 2009 interActive World Wide limited. london school of Business & finance and the lsBf logo
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Essentials - you must achieve all nine. | | | Performance Objective | Activity | Performance indicator | 1 Demonstrate the application of professional ethics‚ value and judgement | Example of relevant activities Keep up-to-date with all codes of conduct and professional standards. Provide a description of how you have dealt with situations where your professional ethics‚ values or judgement were challenged Discuss with others (e.g. your manager) how you would deal with situations which could
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ACCA Paper P5 Advanced Performance Management Class Notes June 2011 © The Accountancy College Ltd‚ January 2011 All rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system‚ or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without the prior written permission of The Accountancy College Ltd. 2 Contents PAGE INTRODUCTION TO THE PAPER 5 FORMULAE & TABLES PROVIDED IN THE EXAMINATION
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of discounted cash flows 7) How inflation may complicate analysis of Decisions Difference between Specific inflation rate and General inflation rate 9) Advantages and disadvantages of • Payback Period (PBP)‚ • Accounting Rate of Return (ARR)‚ • Net Present Value (NPV) and • Internal Rate of Return (IRR). 10) Comparison between NPV & IRR 11) Difference between Risk and Uncertainty 12) Strength and weakness of Sensitivity analysis‚ Expected Value (EV) 13) Capital Rationing: Hard and soft
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