ACCAexamtipsforDec’06exams(FTC):2012年ACCA-CAT考试:ACCA备考指导-百考试题网

ACCAexamtipsforDec’06exams(FTC)

文章作者 100test 发表时间 2007:02:05 17:29:53
来源 100Test.Com百考试题网

ACCA exam tips for December 06 exams.

Paper

Exam Tips

Part 1

1.1
GBR/IAS

SECTION A (50 %)来源：www.examda.com
25 Multiple choice questions
Will cover all areas of the syllabus

SECTION B (50%)
Longer questions – will include theory and computational questions, each question worth between 8 to 12 marks.

Preparation of financial statements for a sole trader/company
Consolidated balance sheet
Fixed/Non current assets ledger accounting
Incomplete records
Accounting standards/ concepts/theory
Ratios and interpretation

1.2

The paper will consist of 25 MCQs of 2 marks each and 5 long questions of 8-12 marks each. The MCQs will vary in difficulty, but the variety will ensure that the paper reflects the syllabus. The five long questions will be a mix of (mostly) calculations and (a few) written marks. The vast majority of the marks in this paper will be for calculations.

The nine key areas of the syllabus will make up the bulk of the exam paper:

Cost classification and behaviour.
Material, Labour and Overhead costs.
Absorption and Marginal Costing.
Process Costing.
Standard Costing (includes variances).
CVP analysis (includes break-even).
Pricing Methods.
Relevant Costing
Limiting Factors and Linear Programming

1.3

Primary Tips:

Counseling
Individual, Groups and Team behaviour
Motivational Theories
Objective setting. performance indicators
Effective Communication
Management of Diversity/Equal Opportunities

Secondary Tips:

Leadership Theories
Recruitment and Selection
Management by Objectives
The Learning Process – Mumford and Kolb

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Paper	Exam Tips
Part 1
1.1 GBR/IAS	SECTION A (50 %)来源：www.examda.com 25 Multiple choice questions Will cover all areas of the syllabus SECTION B (50%) Longer questions – will include theory and computational questions, each question worth between 8 to 12 marks. Preparation of financial statements for a sole trader/company Consolidated balance sheet Fixed/Non current assets ledger accounting Incomplete records Accounting standards/ concepts/theory Ratios and interpretation
1.2	The paper will consist of 25 MCQs of 2 marks each and 5 long questions of 8-12 marks each. The MCQs will vary in difficulty, but the variety will ensure that the paper reflects the syllabus. The five long questions will be a mix of (mostly) calculations and (a few) written marks. The vast majority of the marks in this paper will be for calculations. The nine key areas of the syllabus will make up the bulk of the exam paper: Cost classification and behaviour. Material, Labour and Overhead costs. Absorption and Marginal Costing. Process Costing. Standard Costing (includes variances). CVP analysis (includes break-even). Pricing Methods. Relevant Costing Limiting Factors and Linear Programming
1.3	Primary Tips: Counseling Individual, Groups and Team behaviour Motivational Theories Objective setting. performance indicators Effective Communication Management of Diversity/Equal Opportunities Secondary Tips: Leadership Theories Recruitment and Selection Management by Objectives The Learning Process – Mumford and Kolb