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Section A(30%)Objective Test Question:
15 questions worth 2 marks each.This will examine all areas of the syllabus.
Section B(30%)Objective Test Case Question:
3 scenarios,each with 5 sub requirements worth 2 marks each.Each requirement will be independent and can therefore be answered in any order.This will examine all area of the syllabus.
Section C(40%)Constructed Response Question:
2 questions worth 20 marks each–these can be further broken down into multiple parts of varying length This will examine syllabus areas B-D only.
As any syllabus area could be tested in sections A&B the best advice is to study all areas of the syllabus.
Section C:Areas expected to be tested in Section C include(but are not limited to)planning and operational variances,mix and yield variances and *uation of the company performance(either as a whole,or on a divisional basis).
F5 has the following syllabus areas:
A:Specialist cost and management accounting techniques
B:Decision making techniques
C:Budgeting and control
D:Performance measurement and control
General advice:
There is no longer any formal reading and planning time at the start of the exam.However,you are strongly advised to plan answers to section C questions before starting to write.Ensure that you make reference to the scenario in your answer.Finally the examiner has repeatedly stated that she expects students to study broadly for all of the syllabus areas meaning that question spotting is not a good idea,instead students should expect the unexpected.Since the introduction of multiple choice questions this advice is even more critical because more topics can be tested.The exam will be approximately 40%calculation and 60%discussion,meaning that it is not sufficient to be able to perform all of the calculations.Interpretation and application are crucial,especially in section C. “本文轉(zhuǎn)載自accaexamtips.net，原文鏈接:http://www.accaexamtips.net/2017/05/acca-f5-exam-tips-june-2017/，再轉(zhuǎn)載請(qǐng)注明出處
