ACCA tips for dec 2007 exam(F4-F9)

来源：ACCA学习网 作者： 时间：2007-11-09 Tag： 点击：

F4 – Corporate and Business Law

English Legal system - Interpretation of statutes and Human Rights
Contract - Formation and remedies.
Tort - Negligence
Employment - Dismissal
Partnership - authority of partners
Company Law
- Doctrine and veil of incorporation,
- Memo and articles
- Capital Maintenance
- Directors
Corporate Governance
Fraudulent Behaviour

F5 – Performance Management

ABC
Variance analysis, including mix and yield and interpretation
Learning curves
Performance measurement, including NFIs, the balanced scorecard and Fitzgerald et al
Decision making

F6 – Taxation

Income Tax,  Income from employment, Income from self, the computation of taxable income and income tax liability, the self assessment system
Corporation tax, Profits chargeable to corporation tax [in particular, the allowable expenditure in calculating the tax adjusted trading profit, capital allowances, property business profits, and relief for trading losses.]
Value Added Tax, the circumstances of registration, the computation of VAT, the  annual accounting scheme.
Capital Gains Tax, Computation of capital gains, computation of the amount of allowable expenditure for a part disposal, computation of a chargeable gain on disposal of a chattel, computation of exemption when PPR is disposed, Share identification rules – Individuals, Computation of capital gains tax payable by Individuals, Exemptions and reliefs

F7 – Financial Reporting

CBS or, slightly more likely, CPLA
Published Accounts with mixed standards
Interpretations or CFS, with latter more likely, maybe with bits of Interpretation
Standards with concepts, such as Leasing, DT, Construction contracts, Impairment, Depreciation with Revaluation, etc
Standards with concepts (other standards, standard setting, human assets, conceptual framework, etc)

F8 – Audit and Assurance

Ethics – objectivity, conflicts of interest
Planning – identifying and explaining/addressing risks in a scenario
Internal controls – weaknesses and recommendations
Audit evidence – substantive tests, sales and debtors
Completion – overall review
Internal audit – role, reliance by external auditors

F9 – Financial Management

Investment appraisal – especially NPV with tax and inflation.  Additionally make sure you know the advantages and disadvantages of each appraisal method.
Working capital management –  especially cash operating cycle and associated calculations.
Finance – especially financial and operating gearing and financial and business risk.

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