考纲解析白皮书2015年acca

中国卓越ACCA培训2015年ACCA考试大纲中文全解在ACCA的考试中，科目的主考考官每年都会针对该科目，撰写详细的考试大纲Syllabus以及学习指南StudyGuide，在考试大纲中考官会明确说明该科目的考试主而StudyGuide主要是考官，对整个科目的考试考点的逐点解析，将明确考点在考试ACCA考试在2014年进行了不小的变化，比如从2014年开始，各科目题型有了很大的调整，F4也可以参加机考，同时大部分科目的考纲出现了不同程度的删减本书是ACCA根据2015年6月公布的科目考纲，结合研究中心多年的考试数据编写，并向学员提供了各科目考官的一些基本情况和命题特点，包含了从F1-F9，P1-P5，P7共15个科目。本考纲解析适用于2015年9月——2016年6月的考希望能够帮助ACCA学员快速理解科目考试大纲，顺利通过考试财经ACCA20157 市虹口区花园路171号花园坊A3 ACCA培训中心介

中国卓越ACCA培训财经ACCA培训中心卓越ACCA培训专家中心全年为超过6000名学员，提供包括业余、寒暑假、全日制、课程在内的8大类，超过上万小时的培训课程，在各地设有10+分校，并为中国近30所知名大学提供专业的ACCA教学服务。教学水准高超，教学质量突出的师资团队。财经的ACCA教学为业界称誉，曾为财经得到ACCA高度认可，自2009年起，财经连续6年被ACCA年成为ACCA中国华东地区白金级职业发展合作伙伴。财经唯立ACCA考试的ACCA培训机构目前开发有教学Notes、财经词典、教学期，并不断推出的ACCA资格认证分析报告、教学案例、专业题库、教学笔记、预测试题等 市虹口区花园路171号花园坊A3 中国卓越ACCA培训CorporateandBusinessLaw相关2015syllabusandstudySpecimenExamapplicablefromJune 市虹口区花园路171号花园坊A3 中国卓越ACCA培训F4整个ACCA程中唯一的一门法律科目ACCA程体系中相对来着比较独立，但是它还是和后续的课程有一定的关联的，它帮助学员建立F7（财务报告）、F8（审计和鉴证）和P2（公司报告）的学习基础。 市虹口区花园路171号花园坊A3 中国卓越ACCA培训1的客观题法案（HumanRightsAct1998）不在作为单独的考点，但法律的制定必公司治理 ernance）被移出了F4的考纲法（Lawoftorts）中与商业不大相关的部分如（trespass），滋（nuisance）等不再作为考点出现 市虹口区花园路171号花园坊A3 中国卓越ACCA培训由于考试形式的重大变化尤其是选择题的加入，F4对于考生背诵大篇幅知识SectionB的案例分析题，则是把书本上的概念与实际案例相结合来考生，强调了国内的同学习惯于老师画出重点然后加以简单机械，这种方式对于旧的F4的下，选择题占到了70分，这就意味着考生需要在深刻理解的基础上把握很多中的细节；而剩下的30题目也是需要考生将知识与案例加以结合运用才能作答的题目。传统的简答题不见，这就意味着单纯的简单已经完全无法在新的F4考试如果能够充分理解F4的法律知识，在50分就能通过考试的前提下，考生甚至可以在不用背一词一句的情况下就能在70分的选择题里获得足够的分数通过考试。当然，这 市虹口区花园路171号花园坊A3 CorporateandBusinessLaw(ENG)(F4)examsfrom23September2015)AugustThissyllabusandstudyguideisdesignedtohelp nningstudyandtoprovidedetailedinformationonwhatcouldbeassessedinanyexaminationTHESTRUCTUREOFTHESYLLABUSANDSTUDYGUIDEThisdiagramshowsdirectandindirectlinksfollowingit.SomepapersaredirectlyunderpinnedbyotherpaperssuchasAdvancedPerformancelinksareshownassolidlinearrows.Otherpapersonlyhaveindirectrelationshipswitheachothersuchaslinksexistingbetweentheaccountingandauditingpapers.Thelinksbetweentheseareshownasdottedlinearrows.Thisdiagramindicateswhereyouareexpectedtohaveunderpinningknowledgeandwhereitwouldbeusefultoreviewpreviouslearningbeforeundertakingstudy.OverallaimoftheThisexinsbrieflytheoverallobjectiveofthecapabilitiestobedevelopedwithinthepaper.MainThispaper’saimisbrokendownintoseveralmaincapabilitieswhichdividethesyllabusandstudyguideintodiscretesections.Relationaldiagramofthemainthemaincapabilities(sections)ofthesyllabusandshouldbeusedasanaidtonningteachingandlearninginastructuredway.

SyllabusThisisanarrativeex ininghowthesyllabusisTherationalealsoex examinationintendstoassessandwhy.Thisshowsthebreakdownofthemaincapabilities(sections)ofthesyllabusintosubjectareas.Thisistheblueprintforthedetailedstudyguide.Thissectionbrieflyex examinationandhowitisassessed.StudyThisisthemain thatstudents,learningandcontentprovidersshoulduseasthebasisoftheirstudies,instructionandmaterials.Examinationswillbebasedonthedetailofthecouldbeassessedinanyexaminationsession.Thestudyguideisaprecisereflectionandbreakdownofthesyllabus.Itisdividedintosectionsbasedonthemaincapabilitiesidentifiedinthesyllabus.Thesesectionsaredividedintosubjectareaswhichrelatetothesub-capabilitiesincludedinthedetailedsyllabus.Subjectareasarebrokendownintosub-headingswhichdescribethe esaredescribedusingverbsdemonstrate,andthebroadin lectuallevelatwhichthesemayneedtobedemonstrated(*seein lectuallevelsbelow).LearningACCA'sApprovedContentProgrammeistheprogrammethroughwhichACCAapprovesprovidersdesignedtosupportstudytowardsACCA’sACCAhasthreeApprovedContentProviders,BeckerProfessionalEducation,BPPLearningMediaand nPublishing.©ACCA2015-2016All materialsbyotherpublishers,thesematerialshavenotbeenqualityassuredbyACCAbutmaybehelpfulifusedinconjunctionwithapprovedlearningmaterialsorforvariantexamswherenoapprovedcontentisavailable.YouwillalsofinddetailsofAdditionalReadingsuggestedbytheexaminingteamsandthismaybeausefulsupplementtoapprovedlearningmaterials.ACCA'sContentProviderDirectorycanbefoundhere– RelevantarticlesarealsopublishedinStudentAccountantandavailableontheACCAINLECTUALThesyllabusisdesignedtoprogressivelybroadenvaluesdemonstratedbythestudentontheirwaythroughthequalification.Thespecificcapabilitieswithinthedetailedsyllabusesandstudyguidesareassessedatoneofthreein lectualorcognitivelevels:Level1:KnowledgeandcomprehensionLevel2:Applicationand Level3:SynthesisandevaluationVerybroadly,thesein lectuallevelsrelatetothethreecognitivelevelsatwhichtheKnowledgeareassessed.includedin isgivena1,2,3superscript,denotingin theendofeachrelevantline.Thisgivesanindicationofthein lectualdepthatwhichanareawhilelevel1broadlyequateswiththeKnowledgemodule,level2equatestotheSkillsmoduleandlevel3totheProfessionallevel,somelowerlevelskillscancontinuetobeassessedasthestudentprogressesthrougheachmoduleandlevel.Thisreflectsthatateachstageofstudytherewillbearequirementtobroaden,aswellasdeepencapabilities.Itisalsopossiblethatoccasionally

somehigherlevelcapabilitiesmaybeassessedatlowerlevels.LEARNINGHOURSANDEDUCATIONTheACCAqualificationdoesnotprescribeorforexaminationsbecausestudyandlearningorganisations.Thisalsorecognisesthewidediversityof circumstancesinwhichACCAstudentsfindAsamemberoftheInternationalFederationofAccountants,ACCAseekstoenhancetheeducationrecognitionofitsqualificationonbothnationalandinternationaleducationframeworks,andwith andpartnersglobally.Inngso,ACCAaimstoensurethatitsqualificationsarerecognizedandvaluedby andemployersacrossallsectors.Tothisend,ACCAqualificationsareseveralcountries.PleaserefertoyournationaleducationframeworkregulatorforfurtherEachsyllabuscontainsbetween23and35mainsubjectareaheadingsdependingonthenatureofthesubjectandhowtheseareashavebeenbrokenGUIDETOEXAMbetweenmodulesandlevels.TheFundamentalslevelexaminationscontain100%compulsoryquestionstoencourageTheKnowledgemoduleisassessedbyequivalenttwo-hourpaperbasedandcomputerbasedTheSkillsmoduleexaminationsF5-F9areallpaperbasedthree-hourpaperscontainingamixofandBusinessLaw(F4)paperisatwo-hour ©ACCA2015-2016All alsoavailableasapaperbasedversionfromtheDecember2014examinationsession.TheProfessionallevelpapersareallthree-hourpaperbasedexaminations,allcontainingtwosomechoiceofferedinSectionB. nningeachthree-hourexaminationtoallowcandidatestoreadthequestionsandtobegin nningtheiranswersbeforetheystartwritingintheiranswerbooks.Thistimeshouldbeusedtoensurethatalltheinformationandexamrequirementsareproperlyreadandunderstood.Duringreadingandnningtimecandidatesmayonlyannotatetheirquestionpaper.Theymaynotdosobytheinvigilator.TheEssentialsmodulepapersallhaveaSectionAcontainingamajorcasestudyquestionwithallrequirementstotalling50marksrelatingtothiscase.SectionBgivesstudentsachoiceoftwofromthree25markquestions.SectionAofboththeP4andP5Optionspaperscontainone50markcompulsoryquestion,andSectionBwillofferachoiceoftwofromthreequestionseachworth25markseach.SectionAofeachoftheP6andP7Optionspapersquestion1attracting35marks,andquestion2attracting25marks.SectionBofboththeseOptionspaperswillofferachoiceoftwofromthreeprofessionalmarks.ThepassmarkforallACCAQualificationexaminationpapersis50%.

GUIDETOEXAMINATIONACCAreservestherighttoexamineanythingsession.Thisincludesknowledge,techniques,principles,theories,andconceptsasspecified.lawandtaxpapersexceptwhereindicatedotherwise,ACCAwillpublishexaminablesonceayeartoindicateassessedwithinidentifiedexaminationsessions..Forpaperbasedexaminationsregulationissuedorlegislationpassedonorbefore31stAugustannually,willbeexaminablefrom1stSeptemberofthat.Pleaserefertotheexaminable thepaper(whererelevant)forfurtherinformation.Regulationissuedorlegislationpassedinaccordancewiththeabovedatesmaybeexaminableeveniftheeffectivedateisinthefuture.ThetermissuedorpassedrelatestowhenThetermeffectiverelatestowhenregulationorandbusinesspractices.thedepthandlevelatwhichtheexaminableswillbeexamined.Thestudyguideshouldthereforebereadinconjunctionwiththe slist.©ACCA2015-2016All FRCRFRCRCLAACRCRCLFRTodevelopknowledgeandskillsintheofspecificlegalareasrelatingtobusiness,advicewherenecessary.

MAINOnsuccessfulcompletionofthispapercandidatesshouldbeableto:Identifytheessentialelementsofthelegalsystem,includingthemainsourcesoflawAAAA employmentrelationshipsconstitutionsofbusinessorganisationsandthefinancingofcompaniesDescribeandex inhowcompaniesaremanaged,administeredandregulatedinsolvencylawfraudulentandcriminalbehaviour.RELATIONALDIAGRAMOFMAINEssentialelementsofthelegal

(D)Theformation(D)Theformationandofbusinessfinancingof

(H)(H)Corporatefraudulentandcriminal ©ACCA2015-2016All CorporateandBusinessLawisdividedintoeightareas.ThesyllabusstartswithanintroductiontotheoverallEnglishlegalsystemsuchasthecourtsystemandsourcesoflaw.Itthenleadsintothetort,whichunderpinbusinesstransactionsThesyllabusthencoversarangeofspecificlegalareasrelatingtovariousaspectsofbusinessofmostconcerntofinanceprofessionals.Thesearethelawrelatingtoemploymentandthelawrelatingtocompanies.Theselawsincludetheformationandconstitutionofcompanies,thefinancingofcompaniesandtypesofcapital,andtheday-to-daymanagement,theadministrationandregulationofcompaniesandlegalaspectsofinsolvencylaw.Thissectiondealswithcorporatefraudulentandcriminalbehaviour.EssentialelementsofthelegalLawandthelegalSourcesofThelawofFormationofContentofBreachofcontractandThelawoftortsandprofessionalEmploymentContractofTheformationandconstitutionofbusinessAgency

Corporationsand TheformationandconstitutionofCapitalandthefinancingofShareManagement,administrationandtheregulationofcompanies meetingsandInsolvencyInsolvencyandCorporatefraudulentandcriminal©ACCA2015-2016All APPROACHTOEXAMININGTHEThesyllabusisassessedbyatwo-hourpaper-basedTheexaminationconsistsSection25x2markobjectivetestquestions20x1markobjectivetest Section 5x6markmulti-task AllquestionsareNOTEONCASECandidatesshouldsupporttheiranswersonthepaper-basedmulti-taskquestionswith detailthefactsofthecase.Remember,itisthepointoflawthatthecaseestablishesthatisimportant,althoughknowingthefactsofcasescanbehelpfulassometimesquestionsincludescenariosbasedonwell-knowncases.FurtheritisnotnecessarytoquotesectionnumbersofActs. ©ACCA2015-2016All StudyESSENTIALELEMENTSOFTHELEGALLawandthelegalDefinelawanddistinguishtypesof Sourcesof inwhatismeantbycaselawand thecourtsininterpretingstatutes.[1]rightslaw.[1]THELAWOFFormationofysethenatureofasimple itfromaninvitationtotreat.[2] intheterminationofanoffer. inthemeaningandconsequenceof ysethedoctrineofintentiontocreatelegalrelations.[2]

DistinguishtermsfrommereDefinethevariouscontractual evaluatetheircontrol.[2]Breachofcontractand inthewaysinwhichacontractmaybedischarged.(2) Thelawoftortsandprofessional inthemeaningof inthetortof‘passingoff.’ dutyofcareanditsbreach.[2] inthemeaningofcausalityandremotenessofdamage.[2]Discussdefencestoactionsin inand accountantsandauditors..[2]EMPLOYMENTContractof inthenatureofthecontractofemploymentandcommonlawandstatutory ©ACCA2015-2016All Dismissaland Corporationsand interminationofemploymentbyDistinguishbetweensummaryand

andcompanies.[1] inwrongful inunfairdismissal,includingthe

ysedifferenttypesofcompanies, Illustratetheeffectofseparate theveilofincorporation.[2]Discusstheremediesavailabletothosehavebeensubjecttounfair inwhatismeantby

alitywillbeignored(liftingtheveilofBUSINESSORGANISATIONS

intheroleanddutiesAgencyofsuchrelationshipspayingparticularregardtopartnersand

remediesavailabletothe to,pre-incorporationcontracts.[2] intheformationoftheagency

Definetheauthorityofthe inthepotentialliabilityofbothprincipalandagent.[2]erningthepartnership,bothunlimitedand

Describethestatutorybooks,recordsandysetheeffectof Describethecontentsofmodelarticlesof inhowarticlesofassociationcanDiscusstheformationofa intheauthorityofpartnersinrelationtopartnershipactivity.[2] partnershipdebts.[2]

companiesmayormaynotuse.[2]CAPITALANDTHEFINANCINGOFShare Examinethedifferenttypesof ©ACCA2015-2016All Illustratethedifferencebetweenvariousandtheprocedureforalteringclassrights.[2]

directors,themanagingdirector/chiefexecutiveandindividualdirectorstobindtheirbetweenrightsissueandbonusissueof inthedutiesthatdirectorsowetotheir Examinetheeffectofissuingsharesateither discount,orataDiscusstheappointmentprocedurerelatingLoancapital andthedutiesandpowersof,aDefinecompanies’borrowingDiscusstheappointmentprocedurerelating inthemeaningofloancapitaland andthedutiesandrightsofa auditor,andtheirsubsequentremovalorDistinguishloancapitalfromsharecapital, inthedifferentrightsheldby meetingsandanddebenture intheconceptofa chargeand distinguishbetweenfixedandfloating Describetheneedandtheprocedurefor intheprocedureforcallingCapitalmaintenanceanddividend inthedoctrineofcapital andcapitalInsolvencyand inthe erningthedistributiondividendsinbothprivateandpublic involuntaryliquidation,includingmembers’andcreditors’voluntaryMANAGEMENT,ADMINISTRATIONANDREGULATIONOFCOMPANIES theprocedureinvolvedincompulsory intheroleofdirectorsintheoperationof intheorderinwhich ,andthedifferenttypesofdirectors, bepaidoffonliquidation.[2]suchasexecutive/non-executivedirectorsdejureanddefactodirectors.[2] toliquidation.[2]Discussthewaysinwhichdirectorsappointed,canlosetheirofficeandthe inthewayinwhichofanadministratordisqualificationofdirectors.[2] maybeappointed,theeffectsofsuch©ACCA2015-2016All CORPORATEFRAUDULENTANDCRIMINALinsiderdealing.[2]marketabuse.[2]moneylaundering.[2]fraudulentandwrongfultrading.[2] ©ACCA2015-2016All SUMMARYOFCHANGESTOF4ACCAperiodicallyreviewsitsqualificationstakeholderssuchasemployers,students,regulatoryandadvisorybodiesandlearning©ACCA2015-2016All 中国卓越ACCA培训PerformanceManagementF5《业绩管理》是F2《管理会计》的后续课程，它也帮生建立了P5《高级业大纲首先介绍了的专业管理会计的内容，这些内容是F2（管理会计）已经涉及的，主要是关于成本费用的处理。这里复习的目的是使得考生在学习F5这门课程时大纲然后涉及决策问题。学员需要解决、定价和或外部等问题， 市虹口区花园路171号花园坊A3 中国卓越ACCA培训 总部地址：市虹口区花园路171号花园坊A3 中国卓越ACCA培训F5课程是F2（管理会计）的延续课程，是在F2课程的基础上增加了一些商业决策和预算内容，同时F5与P5（高级业绩管理）有着直接的联P5（高级业绩管10分的长题，两道15分的长题，两道15分的题主要预算和业绩管理增加内容的区增加的新内 Throughput产量会a)讨论和应用约束力理论（Theory ysisin预算中的量化分b)计算学习速率（learningrate）果（learning 市虹口区花园路171号花园坊A3幢教育大 中国卓越ACCA培训 behaviouraspects业绩评估与行 D4Performancesectororganizations私营机构的业F5学习以及考F2部分知识作为基础的：basicvarianceysis以及Regressionysis，Timeseriesysis，Averagegrowthmodels。但是这些知识不是F5的考核重点，考生如果有时间可以在学习过程中进行复习。同时F5对新考纲变更后考试分为两个部分：sectionA择题，sectionB答题。考试题 市虹口区花园路171号花园坊A3 中国卓越ACCA培训计算型选择题 hasreceivedaspecialorderforwhichitisconsideringtheuseofmaterialBwhichithasheldinitsinventoryforsometime.Thisinventoryof945kgwasboughtat$4·50perkg.Thespecialorderrequires1,500kgofmaterialB.Iftheinventoryisnotusedforthisorder,itwouldbesoldfor$2·75perkg.ThecurrentpriceofmaterialBis$4·25perkg.WhatisthetotalrelevantcostofmaterialBforthespecialABCD在F5的学习过程中，我们学习了相关成本的计购555千克的B材料（1500-946）。采购单价为每千克4.5美金。所有采购成本为Costofthetytobebought=(1,500–945)x$4·25=$2,358·75。如果不接受这个订单945克的B料是可以用于对外销售的945千克B料的机会成本为Opportunitycostoftyinhand=945x$2·75=$2,598·75。总体这个特殊订单的相关成本为机会成本加上采购成本Totalrelevantcost$4,957·50。此题应该选A。所以计算型选择题是将原来考试中要求写出计解答型选择题ThefollowingstatementshavebeenmadeaboutmanagementinformationTheyaredesignedtoreportonexistingTheyhaveanexternalWhichoftheabovestatementsis/areA1B2CNeither1norDBoth1and 市虹口区花园路171号花园坊A3幢教育大 中国卓越ACCA培训SectionB:5计算解答题6010题，两15题组成，两道最大的改变在于learningcurve这一块知识点，原先考试不要求考生计算learningExample1－tabularPCooperatesastandardcostingsystem.Thestandardlabortimeperbatchforitsnewestproductwasestimatedtobe200hours,andresourceallocationandcostdatawerepreparedonthisducedeachhourstakentoproducethe112Theactualnumberofbatchesproducedproducedeachhourstakentoproducethe112：：： 市虹口区花园路171号花园坊A3 中国卓越ACCA培训48CalculatethemonthlylearningratethataroseduringtheMonthlyratesofnumberoftotallabornumberoftotalhoursper111224488Learning176/200=154.88/176=136.29/154.88=ThereforethemonthlyrateoflearningwasExample2-algebraicThefirstbatchofanewproducttooksixhourstomakeandthetotaltimeforthefirst16unitswas42.8hours,atwhichpointthelearningeffectcametoanend. 市虹口区花园路171号花园坊A3幢教育大 Calculatetherateof使用algebra方法下可以得到等442.8=16x(6x r=也就是learningrate

中国卓越ACCA培训2014年12月开始的大纲，F5的变化也是非常的明显的，这对于广大考生来生只要理解了这个知识点的理念，那么做这样的题目得分率是相当高的。F5的过率一直都是F阶段相对比较低的科目，这样的目的也是为了多给大家找到得分 市虹口区花园路171号花园坊A3 中国卓越ACCA培训只要考生掌握知识点一般就可以解答问题。解答型选择题一般都是给出两个从考试内容的上面来说，并没有很大的变化，最大的考核变化在于learning所以，这次F5考纲的，在给予各位考生一个新的机会的同时也是一个新的挑战 市虹口区花园路171号花园坊A3 PerformanceManagementThissyllabusandstudyguideisdesignedtohelp nningstudyandtoprovidedetailedinformationonwhatcouldbeassessedinanyexaminationTHESTRUCTUREOFTHESYLLABUSANDSTUDYGUIDEThisdiagramshowsdirectandindirectlinksfollowingit.SomepapersaredirectlyunderpinnedbyotherpaperssuchasAdvancedPerformancelinksareshownassolidlinearrows.Otherpapersonlyhaveindirectrelationshipswitheachothersuchaslinksexistingbetweentheaccountingandauditingpapers.Thelinksbetweentheseareshownasdottedlinearrows.Thisdiagramindicateswhereyouareexpectedtohaveunderpinningknowledgeandwhereitwouldbeusefultoreviewpreviouslearningbeforeundertakingstudy.OverallaimoftheThisexinsbrieflytheoverallobjectiveofthecapabilitiestobedevelopedwithinthepaper.MainThispaper’saimisbrokendownintoseveralmaincapabilitieswhichdividethesyllabusandstudyguideintodiscretesections.Relationaldiagramofthemainthemaincapabilities(sections)ofthesyllabusandshouldbeusedasanaidtonningteachingandlearninginastructuredway.

SyllabusThisisanarrativeex ininghowthesyllabusisTherationalealsoex examinationintendstoassessandwhy.Thisshowsthebreakdownofthemaincapabilities(sections)ofthesyllabusintosubjectareas.Thisistheblueprintforthedetailedstudyguide.Thissectionbrieflyex examinationandhowitisassessed.StudyThisisthemain theirstudies,instructionandmaterials.Examinationswillbebasedonthedetailofthecouldbeassessedinanyexaminationsession.Thestudyguideisaprecisereflectionandbreakdownofthesyllabus.Itisdividedintosectionsbasedonthemaincapabilitiesidentifiedinthesyllabus.Thesesectionsaredividedintosubjectareaswhichrelatetothesub-capabilitiesincludedinthedetailedsyllabus.Subjectareasarebrokendownintosub-headingswhichdescribethe esaredescribedusingverbsdemonstrate,andthebroadin lectuallevelatwhichthesemayneedtobedemonstrated(*seein lectuallevelsbelow).LearningACCA'sApprovedContentProgrammeistheprogrammethroughwhichACCAapprovesprovidersdesignedtosupportstudytowardsACCA’sACCAhasthreeApprovedContentProviders,BeckerProfessionalEducation,BPPLearningMediaandKan©ACCA2015-2016All ForinformationaboutACCA'sContentProviderDirectory.TheDirectoryalsolistsmaterialsbyotherpublishers,thesematerialshavenotbeenqualityassuredbyACCAbutmaybehelpfulifusedinconjunctionwithapprovedlearningmaterialsorforvariantexamswherenoapprovedcontentisavailable.YouwillalsofinddetailsofAdditionalReadingsuggestedbytheexaminingteamsandthismaybeausefulsupplementtoapprovedlearningACCA'sContentProviderDirectorycanbefoundhere– RelevantarticlesarealsopublishedinStudentAccountantandavailableontheACCAINLECTUALThesyllabusisdesignedtoprogressivelybroadenvaluesdemonstratedbythestudentontheirwaythroughthequalification.Thespecificcapabilitieswithinthedetailedsyllabusesandstudyguidesareassessedatoneofthreein lectualorcognitivelevels:Level1:KnowledgeandcomprehensionLevel2:Applicationand Level3:SynthesisandevaluationVerybroadly,thesein lectuallevelsrelatetothethreecognitivelevelsatwhichtheKnowledgeareassessed.includedin isgivena1,2,3superscript,denotingin theendofeachrelevantline.Thisgivesanindicationofthein lectualdepthatwhichanareacouldbeassessedwithintheexamination.However,whilelevel1broadlyequateswiththeKnowledgemodule,level2equatestotheSkillsmoduleandlevel3totheProfessionallevel,somelowerlevelskillscancontinuetobeassessedasthestudent

progressesthrougheachmoduleandlevel.Thisrequirementtobroaden,aswellasdeepencapabilities.Itisalsopossiblethatoccasionallysomehigherlevelcapabilitiesmaybeassessedatlowerlevels.LEARNINGHOURSANDEDUCATIONTheACCAqualificationdoesnotprescribeorforexaminationsbecausestudyandlearningorganisations.Thisalsorecognisesthewidediversityof circumstancesinwhichACCAstudentsfindAsamemberoftheInternationalFederationofAccountants,ACCAseekstoenhancetheeducationrecognitionofitsqualificationonbothnationalandinternationaleducationframeworks,andwith andpartnersglobally.Inngso,ACCAaimstoensurethatitsqualificationsarerecognizedandvaluedby andemployersacrossallsectors.Tothisend,ACCAqualificationsareseveralcountries.PleaserefertoyournationaleducationframeworkregulatorforfurtherEachsyllabuscontainsbetween23and35mainsubjectareaheadingsdependingonthenatureofthesubjectandhowtheseareashavebeenbrokenGUIDETOEXAMbetweenmodulesandlevels.TheFundamentalslevelexaminationscontain100%compulsoryquestionstoencourageTheKnowledgemoduleisassessedbyequivalenttwo-hourpaperbasedandcomputerbasedTheSkillsmoduleexaminationsF5-F9areall©ACCA2015-2016All objectiveandlongertypequestions.two-hourcomputerbasedobjectivetestexaminationwhichisalsoavailableasapaperbasedversionfromtheDecember2014examinationsession.TheProfessionallevelpapersareallthree-hourpaperbasedexaminations,allcontainingtwosomechoiceofferedinSectionB. nningeachthree-hourexaminationtoallowcandidatestoreadthequestionsandtobegin nningtheiranswersbeforetheystartwritingintheiranswerbooks.Thistimeshouldbeusedtoensurethatalltheinformationandexamrequirementsareproperlyreadandunderstood.Duringreadingandnningtimecandidatesmayonlyannotatetheirquestionpaper.Theymaynotdosobytheinvigilator.TheEssentialsmodulepapersallhaveaSectionAcontainingamajorcasestudyquestionwithallrequirementstotalling50marksrelatingtothiscase.SectionBgivesstudentsachoiceoftwofromthree25markquestions.SectionAofboththeP4andP5Optionspaperscontainone50markcompulsoryquestion,andSectionBwillofferachoiceoftwofromthreequestionseachworth25markseach.SectionAofeachoftheP6andP7Optionspapersquestion1attracting35marks,andquestion2attracting25marks.SectionBofboththeseOptionspaperswillofferachoiceoftwofromthreeprofessionalmarks.ThepassmarkforallACCAQualificationexaminationpapersis50%.

GUIDETOEXAMINATIONACCAreservestherighttoexamineanythingsession.Thisincludesknowledge,techniques,principles,theories,andconceptsasspecified.lawandtaxpapersexceptwhereindicatedotherwise,ACCAwillpublishexaminablesonceayeartoindicateassessedwithinidentifiedexaminationsessions..Forpaperbasedexaminationsregulationissuedorwillbeexaminablefrom1stSeptemberofthefollowingyearto31stAugusttoftheyearafterthat.Pleaserefertotheexaminable sfortheRegulationissuedorlegislationpassedinaccordancewiththeabovedatesmaybeexaminableeveniftheeffectivedateisinthefuture.ThetermissuedorpassedrelatestowhenThetermeffectiverelatestowhenregulationorandbusinesspractices.thedepthandlevelatwhichtheexaminableswillbeexamined.Thestudyguideshouldthereforebereadinconjunctionwiththe slist.©ACCA2015-2016All BAAPMBAAPMPMofmanagementaccountingtechniquestotativeandqualitativeinformationfor

MAINshouldbeableto: Selectand ydecision-makingtechniquestofacilitateeffectiveuseofscarcebusinessresources,inbusinessandcontrollingthoserisksIdentifyandapplyappropriatebudgetingtechniquesandmethodsfor nningandcontrolandusestandardcostingsystemstomeasureandcontrolbusinessperformanceandtoidentifyremedialactionDIdentifyanddiscussperformancesystemsandassesstheperformanceofanorganisationfrombothafinancialandnon-ofcontrollingdivisionalisedbusinessesandtheimportanceofallowingforexternalcontrol(D)Specialistcostandtechniquescontrol(D)Specialistcostandtechniques(A)Budgetingandcontrol©ACCA2015-2016All ThesyllabusforPaperF5,Performanceexaminecandidates’understandingofhowtomanagetheperformanceofabusiness.ItalsoThesyllabusbeginsbyintroducingmorespecialisedmanagementaccountingtopics.ThereissomeknowledgeassumedfromPaperF2–primarilyoverheadtreatments.Theobjectivehereistoensurecandidateshaveabroaderbackgroundinmanagementaccountingtechniques.Thesyllabusthenconsidersdecision-making.Candidatesneedtoappreciatetheproblemssurroundingscarceresource,pricingandassessmentofperformance.RiskanduncertaintyneedtounderstandriskandbeabletoapplysomebasicmethodstohelpresolvetherisksinherentinBudgetingisanimportantaspectofaccountants’lives.Thesyllabusexploresdifferentthem.Thebehaviouralaspectsofbudgetingareimportantforaccountantstounderstand,andthesyllabusincludesconsiderationofthewayfixed,flexibleandincrementalbudgetsisassumedknowledgefromF2.Standardcostingandvariancesarethenbuilton.AllthevariancesexaminedinPaperF2areassumedknowledgeinF5.Mixandyieldvariances, hereandthelinkismadetoperformancemanagement.ItisimportantforaccountantstobeabletointerpretthenumbersthattheycalculateandaskwhattheymeaninthecontextofThesyllabusconcludeswithperformanceThisisamajorareaofthesyllabus.Accountantsneedtounderstandhowabusinessshouldbemanagedandcontrolledandhowinformation

systemscanbeusedtofacilitatethis.Theyshouldappreciatetheimportanceofbothfinancialandnon-financialperformancemeasuresinmanagement.Accountantsshouldalsoappreciatethedifficultiesinassessingperformanceindivisionalisedbusinessesandtheproblemscausedbyfailingtoconsiderexternalinfluencesonperformance.ThissectionleadsdirectlytoPapercouldbeexaminedineitherapublicsectororprivatesectorcontext.©ACCA2015-2016All SpecialistcostandmanagementaccountingActivity-basedTargetLife-cycleThroughputEnvironmentalRelevant Budgetingand Typesof ysisinStandardMateri