ACCA F5 Exam Tips March 2017 Session are given below by famous tuition providers

Kaplan

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.

Bpp

Section A （30%） Objective Test Question:

15 questions worth 2 marks each. This will examine all areas of the syllabus.

Section B （30%） Objective Test Case Question:

3 scenarios, each with 5 sub requirements worth 2 marks each. Each requirement will be independent and can therefore be answered in any order. This will examine all area of the syllabus.

Section C （40%） Constructed Response Question:

2 questions worth 20 marks each – these can be further broken down into multiple parts of varying length This will examine syllabus areas B-D only.

As any syllabus area could be tested in sections A&B the best advice is to study all areas of the syllabus.

Section C: Areas expected to be tested in Section C include （but are not limited to） planning and operational variances, mix and yield variances and evaluation of the company performance （either as a whole, or on a divisional basis）。

F5 has the following syllabus areas:

A: Specialist cost and management accounting techniques

B: Decision making techniques

C: Budgeting and control

D: Performance measurement and control

General advice:

There is no longer any formal reading and planning time at the start of the exam. However, you are strongly advised to plan answers to section C questions before starting to write. Ensure that you make reference to the scenario in your answer. Finally the examiner has repeatedly stated that she expects students to study broadly for all of the syllabus areas meaning that question spotting is not a good idea, instead students should expect the unexpected. Since the introduction of multiple choice questions this advice is even more critical because more topics can be tested. The exam will be approximately 40% calculation and 60% discussion, meaning that it is not sufficient to be able to perform all of the calculations. Interpretation and application are crucial, especially in section C.

LSBF

Sections A&B

The whole syllabus!

Section C

Divisional performance & transfer pricing.

CVP analysis.

Decision tree analysis.

Budgeting theory.

Open Tuition

Section A – Multiple Choice Questions

Do not waste time doing neat workings for calculation questions – your workings will not be marked. Only the answer on the answer sheet is marked. You should not attempt to justify or explain any of your answers.

Look first for the short questions and those on topics you feel most happy with. All the questions carry 2 marks and so don’t waste time on a question that requires a lot of reading – come back to it later when you have finished the shorter questions.

If you come across a question that you know little about, you might be able to eliminate one or two answers as being obviously wrong and this will improve your odds at guessing the correct answer. If you know nothing about a question, then staring at it will not make any difference – guess an answer and move on. A guess is always worthwhile.

Watch your time. You should spend 72 minutes on Section A and no longer. You can always go back to it later if you find you have time left after completing Section B.

Keep your eye on the clock and when there is 5 minutes left before the end of the exam stop what you are doing, and guess any of the Section A questions that you have not answered. To maximise you marks be sure to answer all 20 questions even if it means guessing several of them.

Section B – long form questions

Make sure you write something for every part of every question. You are unlikely to be able to finish every part of every question – either because you run out of time or you get stuck – but you can always write something for each part. In the calculations, each part of the workings is marked separately, whether or not you have finished. In the written parts, each comment is marked separately.

Even if you can only think of one brief comment and get just one mark, that could turn a 49% fail into a 50% pass.

For calculation parts of questions, show your workings neatly. It is the workings that get the marks （whether the final answer is right or wrong） but the marker can only give you the marks if they can follow what you are doing.

For the written parts of questions, make sure that your writing is legible. （Before the exam day, ask someone if they can read your writing easily – if they can’t then consider printing the words!）

For the written parts of questions, write each separate point on a new line （with a line space between points）。 If you write one long paragraph containing several points, then there is a danger that the marker will miss some of the points.

Allocate your time. You should allow 18 minutes for each 10-mark question, and 27 minutes for each 15-mark question.  There are 5 questions and submitting 5 questions all part finished will get you more marks than only submitting 4 questions and missing one question completely.

Start each part of each question on a new page in the answer booklet （if you run out of pages they will provide an extra booklet!）。

That way you can always go back to questions and be able to add more to your answer neatly, if you have time left at the end of the exam.

You do not have to attempt the questions in order or even every part within a question in order, but do make sure you make it clear at the top of the page which part of which question you are answering.

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