Trang chủ Góc học viên Kinh nghiệm học và thi ACCA KAPLAN EXAM TIPS FOR SEPTEMBER 2017


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 evaluations 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.

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