2016年ACCA考試F5的exam tips新鮮出爐啦！
ACCA F5 Exam Tips March 2016 session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics
ACCA F5 Exam Tips March 2016：
MCQ’s can come up from any syllabus area so cover the breadth of every topic.
Section A:
ABC, Life Cycle costing, Target Costing and Throughput Costing are very commonly tested topics while Environmental costing is rarely tested.
Section B:
Usually there are two questions from this area. Commonly tested topics are
– Relevant Costing
– Pricing
– Cost Volume Profit Analysis
– Limiting Factor
– Make or Buy or Shutdown Decisions and other Short term decisions
– Dealing with Risk and Uncertainty
Section C:
There are two questions from this area. Variances analysis is more commonly tested topics while Budgeting is also tested off and on. Every exam has some variances in it and could be basic or advanced variances.
Section D:
Performance *uations is another area where questions always come up – very hard to learn a set method as each one is different. The important thing is to read the question carefully and make sure you link your analysis to the scenario. Commonly tested areas are
Transfer Pricing
Balance scorecard
The examiner does not like students who simply quote from the textbook, writing information that is not relevant to the question. The examiner also likes you to have an opinion – has the company done well or not? Clearly state your opinion and reasons why it is so.