为ACCA的学生免责条款

2015年04月17日 14:26
作者：高顿ACCA
阅读：（169）

摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大...

　　【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。

　　This article is aimed at new ACCA students. Do you have exemptions from any of the first four ACCA examinations (F1, F2, F3 and F4)?

　　Are you worried for later exams that you might not have covered everything at university, even though you are exempt?

　　Below are details of which topics are examined again in later examinations and which you should therefore make sure you are happy with.

　　ACCA Paper F1 – Accountant in Business

　　Although this paper does underpin the later examinations P1 and P3, you will learn what is needed for these two papers when you come to study for them.

　　The background knowledge that you will have from University is sufficient – there is no need to study this paper if you are exempt.

　　ACCA Paper F2 – Management Accounting

　　This paper leads directly to Papers F5 and F9 and a great deal of the syllabus is assumed knowledge for these later papers – especially for F5.

　　The best way of making sure that you are familiar with all the important topics is to download the Course Notes from Opentuition and work through them.

　　In theory, all of the topics in F2 can be tested again in later papers.

　　Process Costing (Chapters 6, 7, 8 and 9 of the Course Notes) is unlikely and you should pay less attention to this area.

　　Variance Analysis (Chapter 16 of the Course Notes) is extremely important. It is always very likely to be asked in Paper F5. When you study for F5 you will cover additional variance analysis also, but it is vital that you are happy with the ?basic‘ variance analysis in Paper F2.

　　This is the most important of the first four papers in terms of needing the knowledge for later exams. Paper F5 in particular has an enormous syllabus which includes most of Paper F2.

　　ACCA Paper F3 – Financial Accounting

　　This paper leads directly to Paper F7 and most of the syllabus is assumed knowledge for F7.

　　As with Paper F2, the best way of making sure that you have covered everything is to download the Course Notes from Opentuition and work through them.

　　If you are exempt from Paper F3 then you should certainly find the chapters on basic bookkeeping (chapters 1 to 7) easy. However, depending which language you studied in at University you might not be aware of some of the terminology, and if this is the case do work through the chapters properly.

　　Accounting for Limited Companies (chapter 11) and Statements of Cash Flows (chapter 12) are extremely important as an introduction to Paper F7 and you must make sure that you are completely happy with these.

　　You should look quickly at the other chapters also – especially those relating to Accounting Standards – with the exception of Partnership Accounting (chapter 21). Partnership Accounting is not examined again at later papers and therefore you do not need to spend any time on this.

　　ACCA Paper F4 – Corporate and Business Law

　　None of the later papers examine law directly, and although the later accounting and auditing papers assume an awareness that there are laws relating to accounting and auditing you will already have sufficient knowledge from your studies at University (assuming that you are exempt from F4!).

　　There is therefore no need to study anything from this paper.

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