ACCA P5 Exam Tips June 2017:

Kaplan

Answer the wordy bits first,provided they don’t depend on calculations you’ve not yet done.This paper awards approx 70%of the marks for discussion,and 30%for calculations.

Watch your time management when doing the calculations.Although they are not technically complicated,they can be time consuming.Lots of practice before the exam means you should be reasonably efficient at these parts in the exam,although you may well take more time than the 1.8 minutes per mark you should theoretically allow.However,if you realise it is taking too long,make up some numbers,move on and use those figures as the basis of your discussion as you’ll get the follow through marks on that basis.

BPP

Q1

Section A（50 marks）contains one compulsory question.In recent exams question 1 has often required a significant level of data analysis using numerical techniques e.g.KPIs,EVA.

You are aiming to turn data into information,NOT to produce complicated calculations but nevertheless any numerical techniques in this paper（e.g.transfer pricing,ratios,analysis of quality related costs,ABC）need to be mastered to prepare yourself for this question.

Performance management frameworks（e.g.Building Blocks,Performance Pyramid or the Balanced Scorecard）are also commonly tested in question 1.It is vital that you understand

the purpose and limitations of these models and that you can practice applying them in apractical way.There are many past exam questions（both past 50 and 25 mark questions）that can be practised to improve your skills and knowledge in this area.

Q2-4

In section B（two 25 mark questions from a choice of three）commonly tested areas include quality management,information reporting（e.g.CSFs and KPIs），the application of strategic models（such as PEST,Porter’s 5 forces,the Value Chain），HR frameworks（e.g.reward&appraisal systems），risk management and environmental management accounting.

Keep checking the ACCA website for articles in the lead up to the exam,these are often tested.

Articles on big data,integrated reporting and performance management models（BCG and 5 forces）have recently been published.

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