Paper 2.1

The key issue about the exam format is that each section will have just one question on each major section of the syllabus.

The three key areas are: -

1. Managing information systems,

2. Designing information systems,

3. Evaluating information systems.

Overall there will therefore be 2 questions on each key area; one compulsory (section A) and one chosen (section B).

The section A questions are often in two parts, with the marks split evenly across the two parts: - Part 1 - State the theory Part 2 - Apply the theory to the scenario It therefore follows that unless students learn the scenario approach of extracting information from the scenario and applying this to their answers they will have difficulty in gaining a pass mark from section A.

Managing information systems Business Strategy and IS/IT alignment (Q1 and Q73)

Delivering information systems – accounting issues (Q10 and Q88)

Project planning – Gantt charts (Q5 and Q78 )

Organising IS – End user computing Designing information systems The information systems development process – Waterfall and Spiral models (Q25, Q26 and Q27 )

Modelling user requirements – data flow diagrams (Q82)

Developing solutions – Bespoke systems (Q80)

Evaluating information systems Implementing security – physical security (Q56)

Implementation issues – training (Q!04)

Computer Misuse Act (Q59 & )

Time/Cost/Quality Triangle (Q101)

Practice questions Practice questions listed above can be found in the Practice & Revision Kit for exams in June 2007. Where possible both section A and B questions have been identified.

Health Warning! The examiners deliberately try to avoid question spotting; just because a question featured last time doesn’t mean that it won’t feature this time. Use the tips as areas to have a good look at, but remember no one knows what is in the exam, apart from the examiner. Your safest bet is to achieve good syllabus coverage in your revision, as the examiner aims to do in the exam.

Latest most Relevant Articles:

IT development methodologies Ruth Court Student Accountant August 2005

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(Students should review all the relevant articles in the Appendix to the Revision Notes and on the accaglobal website – in the last exam the examiner examined a 2002 article AGAIN!)

Paper 2.2

Paper 2.3 (UK)

Suggested practice questions from the BPP Practice and Revision Kit are shown next to the relevant area.

Section A

The first question will always be on Corporation Tax and the second question on Income tax.

Question 1 is always based on a fairly basic CT computation, and you should expect to see a detailed capital allowances computation and very often IBAs as well.

Capital gains are being examined more commonly within section A; this could possibly be incorporated with capital losses.

I might expect to see long period of account (not seen for a while).

There are usually a few marks for admin points within this question (perhaps enquiries/record keeping?).

I would not expect lots of marks on adjustment to profit as this came up in both compulsory questions in December.

Practice and revision kit relevant questions: Q3 Unforeseen Ultrasonics Ltd, Q6 Arable Ltd, Q57 Tick-Tock Ltd

I would expect question 2 (Income Tax) to include some benefits calculations this sitting, and also to include some marks on the new pension rules. Alternatively partnerships have not been examined in the compulsory question for a while – we may see computations for a couple of individuals, with partnership income and other sources to deal with.

Practice and revision kit relevant questions: Q30 Malcolm, Q37 Clayton Delaney, Q56 Mark Kett

Section B

These questions are likely to comprise of:

• Q3 VAT – The examiner has so far covered a variety of VAT topics in each exam. Schemes are very popular; one of the main three schemes (cash, annual, flat rate) has come up in the last 3 exams so expect this trend to continue.

• Q4 CGT – Potentially a question with a company making an inter-company transfer, or claiming rollover/holdover relief.

Practice and revision kit relevant questions: Q13 Astute Ltd, Q15 Forward Ltd, Q42 Alice Lim

• Q5, Q6 & Q7 OTHER – Any other topics will be examined here. These may include: Partnerships (including change of partnership and OYR/CYR) Corp tax - Self assessment procedures Tax planning – incorporation

Practice and revision kit relevant questions: Q53 Sarah Style

Please note the examiners deliberately try to avoid question spotting. Just because a question featured last time, it doesn’t mean it won’t feature this time. Use the tips as areas to have a look at, but remember that no one knows what is in the exam, apart from the examiner. Your safest bet is to achieve good syllabus coverage in your revision, as the examiner aims to do in the exam.

Relevant Articles (updated January 2007)