18 août 2011 · past exam questions and answers from the latest exam session can help you identify where papers for the December 2011 exam sitting
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18 août 2011 · past exam questions and answers from the latest exam session can help you identify where papers for the December 2011 exam sitting
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ACCA
Accounting
Finance
exam paper [First name] study mockPastAdvanced
auditPerformance taxationEssentialsquali? cation
adviceAccountant
Business
Professional
Syllabus
taxesAssurance
corporatereporting analysis [Surname] [Papername] [Pass mark] [City name]OCTOBER 2011EXAMA ASEUPOMRTU AALL YOU NEED TO KNOW FOR THE DECEMBER 2011 EXAMS
RELEVANT TO PAPERS F4 TO F9
EXAM ADVICE AND GUIDANCE
INCLUDING EXAMINERS" FEEDBACK
AND EXAMINABLE DOCUMENTSTSOEXAM AAE MAP
M TA EG1011_B_OFC.indd 118/08/2011 12:44
-SA EG ads-Oct 2011.indd 419/08/2011 12:19 Welcome to this special issue of Student AccountantEssential Guide.
This issue is completely focused on exam-related
information that you, as Fundamentals level students, require. It contains a range of tailored advice and information to help you get prepared for theDecember 2011 session.
We include examiner feedback from the
Fundamentals level exams taken in June 2011. This
advice looks at overall performance in Papers F4 to F9, outlining areas where candidates obtained both high and low marks. Reading the examiner feedback together with the past exam questions and answers from the latest exam session can help you identify where students have gone wrong in the past, and how to develop your answers to achieve the best marks possible - it is one of the key resources to use in exam preparation. As well as examiner feedback, this issue contains examinable standards and information relevant to Papers F4, F6 (UK), F7 and F8. Use this information to guide your exam preparation and take note of the areas that you could be examined on. We include essential information on making the most of reading and planning time which is included in all three-hour exams. We also help you understand the intellectual levels of Fundamentals level exams and how to take note of the verbs used in questions. The Noticeboard section includes the exam timetable for December 2011 and exam rules and regulations. We've produced this magazine to be as helpful to you as possible in the lead up to the December 2011 exams. We have also produced two other tailored magazines for students taking Professional level exams and Foundations in Accountancy/Paper F1, F2 and F3 students.These can be accessed at www2.accaglobal.com/SA
I hope that you nd this magazine useful in
helping you prepare fully for Papers F4 to F9 inDecember 2011.
Email me at studentaccountant@
accaglobal.com with your feedback on this issue.Victoria Morgan
Editor,
Student Accountant
magazineSTUDENT ACCOUNTANT
ESSENTIAL EXAM GUIDE 10/2011
03 Welcome to this special issue of Student AccountantSTUDENT ACCOUNTANT
ACCAAccounting
Finance
exam paper [First name] study mockPastAdvanced
auditPerformance taxationEssentialsqualication
adviceAccountant
Business
Professional
Syllabus
taxesAssurance
corporatereporting analysis [Surname] [Papername] [Pass mark] [City name]OCTOBER 2011
the essential guideALL YOU NEED TO KNOW FOR THE DECEMBER 2011 EXAMS
relevant to papers f1 to f3 and foundations in accountancy students EX AM ADVICE AND GUIDANCEincluding examinable documents unlock the secretsof exam success and Foundations in Accountancy/Paper F1, F2 and F3 students.These can be accessed at www2.accaglobal.com/SA
the essential guideR 2011 EXAXAXMS
foundations in accountancy students CE including examinable documents unlock the secretsunlock the secrets of exam success ACCAAccounting
Finance
exam paper [First name] study mockPastAdvanced
auditPerformance taxationEssentialsqualification
adviceAccountant
Business
Professional
Syllabus
taxesAssurance
corporatereporting analysis [Surname] [Paper name] [Pass mark] [City name] oCtoBEr 2011 the essential guideAll you nEEd to know For thE dECEmBEr 2011 ExAmS
relevant to papers p1 to p7 Ex Am AdviCE And guidAnCEincluding examiners' feedback and examinable documentsACCA CArEErS
www.accacareers.comFind out more
on page 65 unlock the secretsof exam success helping you prepare fully for Papers F4 to F9 in accaglobal.com with your feedback on the essential guideD TO KNOW FOR THE DECEMBER 2011
foundations in accountancy studentsND GUIDANCE
including examinable documents unlock the secretsunlock the secrets of exam success the essential guide ECE m BE r 2011ExAxAx
m S relevant to papers p1 to p7 A nd guid A n CE including examiners' feedback and examinable documents ACCA CA r www.accacareers.com unlock the secretsunlock the secrets of exam success ACCAAccounting
Finance
exam paper [First name] study mockPastAdvanced
auditPerformance taxationEssentialsqualification
adviceAccountant
Business
Professional
Syllabus
taxesAssurance
corporatereporting analysis [Surname] [Paper name] [Pass mark] [City name] oCtoBEr 2011 the essential guideAll you nEEd to know For thE dECEmBEr 2011 ExAmS
relevant to papers f4 to f9 Ex Am AdviCE And guidAnCEincluding examiners' feedback and examinable documents unlockthe secretsof exam successEG1011_B_welcome.indd 323/08/2011 17:27
ACCA CAREERS
On ACCACareers.com you will be able to upload your CV, access global career opportunities and End advice on careers in accountancy and Enance INTERACTIVE
Email us - studentaccountant@
accaglobal.com - your details if you would like to be proEled inStudent Accountant
KEY DATES FOR THE DECEMBER 2011
EXAM SESSION
Exams start
5 December 2011 For a full list of the exam dates, go to page 61 of this issue
Welcome to the STUDENT ACCOUNTANT
ESS ENTIA L E X A M GU I D E10/2011
04CONTENTS
EG0411_B_contents.indd 424/08/2011 14:53
STUDENT ACCOUNTANT
In addition to this twice-yearly printed issue, we also email an alert t o a new issue of Student Accountant every two weeks. Make sure you"re keeping up to date with the latest issue at www2.accaglobal.com/saESSENTIAL GUIDE
RESOURCES
06A CLOSE LOOK AT QUESTION VERBS
08 IMPROVE YOUR EXAM TECHNIQUE
12 PREPARING FOR EXAM DAY
EXAMINERS" FEEDBACK 16
Paper F4 18
Paper F5 19
Paper F6 (UK) 21
Paper F7 24
Paper F8 28
Paper F9
32EXAM SUPPORT ON THE ACCA WEBSITE
PROGRESSING THROUGH THE PAPERS
34 Stepping up from Paper F2 to F5 36
Progressing thr
ough the Enancial reporting papers 40A closer look at Papers F8 and P7
44MAKING THE MOST OF READING AND PLANNING TIME
46PRACTICAL EXPERIENCE REQUIREMENT FOR MEMBERSHIP
48 ACCA CAREERS - CAREERS ADVICE AND FIND A JOB
49EXAMINABLE DOCUMENTS Relevant to the Enancial reporting, audit and tax papers for the December 2011 exam sitting
58PROFESSIONAL ETHICS
STUDENT ACCOUNTANT TECHNICAL ARTICLE ARCHIVE All technical content fromStudent Accountant is on ACCA"s website at www2.accaglobal.com/students/student_accountant/archiveAnswers to frequently-asked questions about ACCA"s qualifications can be found
at www2.accaglobal.com/le arningproviders/tuition_provider/faqNOTICEBOARD
E SSENTIAL INFORMATION TO HELP WITH YOUR EXAM ADMINISTRATION 60ACCA Connect contact details and the latest subscription and exam fees 61
Detailed timetable for the December 2011 exam session to help with your diary planning 62
Exam rules for students planning on taking exams in December 2011 63
Exam entry is changing; choosing your study options 64