S T U D Y T E X T PERFORMANCE MANAGEMENT BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the ACCA qualification. In this‚ the only Paper F5 study text to be reviewed by the examiner: • • • • • • • • We discuss the best strategies for studying for ACCA exams We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating
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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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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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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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MUST be attempted Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. 1 A manufacturing company benchmarks the performance of its accounts receivable department with that of a leading credit card company. What type of benchmarking is the company using? A B C D 2 Which of the following BEST describes target costing? A B C D 3 Internal benchmarking
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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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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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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 P1 Governance‚ Risk & Ethics ExPress Notes Chapter 1 Some Key Points to DO at Paper P1 START The Big Picture • • • Use mnemonics to help recall lists of facts (but then apply them – see below!) Prioritise the three areas of the syllabus within your study: Give more time to studying corporate governance than the other two areas‚ since there is more detail in this area to be learned. But make sure that you know all three areas well before the exam. You will not pass with expert knowledge
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ACCA F6 Taxation FA 2010 Exam paper • 3 hours long • 15 minutes reading time • 5 compulsory questions Q1 – Income Tax Q2 – Corporation Tax Q3 – Capital Gains Tax / Chargeable gains Q4 & Q5 – Any other area of the syllabus Minimum of 10 marks on VAT INCOME TAX COMPUTATION AND PROPERTY INCOME Income tax overview • Tax year 6 April – 5 April • 2010/11 • Calculate taxable income for tax year • Calculate income tax thereon Taxable income Income assessable Profits from a trade‚ profession
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