高頓網(wǎng)校小編為大家?guī)砹?月份 KAPLAN ACCA EXAM TIPS,預(yù)祝各位學(xué)員在九月的考試中取得好成績。
        Kaplan
  MCQ’s will be from any syllabus area.
  Never let anyone tell you it’s all about common sense – make sure you also do the required learning.
  You MUST know:
  The ethical principles – not vaguely but precise
  The controls present at each stage of the sales purchases and payroll cycle
  The key substantive tests for each balance sheet area
  Risk, Planning
  Completion Reports
  You must learn the ISAs – not the numbers, but the objectives and key provisions of each ISA. Nearly 30% of the last exam was testing pure rote-learned knowledge.
  The examiner wants QUALITY not QUANTITY – she sometimes gives 1.5 marks for a well-explained point.
  Look at the past exams – many of the model answers were in columnar format. Long windy paragraphs are not an option. Stay to the point and straightforward.
  Time allocation is as important in this exam as it is in the others – 1.8 minutes per mark.