The Essentials module papers all have a Section A containing a major case study question with all requirements totalling 50 marks relating to this case. The following materials are available second hand but in a very good condition and the prices at which I am willing to sell them are quoted too can be slightly negotiated if you wish to purchase more than one book. These links are shown as solid line arrows. F5 Int Study Text Acca 2013 Kaplan can be very useful guide, and f5 int study text acca 2013 kaplan play an important role in your products. The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. Please refer to your national education framework regulator for further information.
The term issued or passed relates to when regulation or legislation has been formally approved. Kaplan helps to concise the matter and speaks straight to the point. The main areas of the syllabus cover the reporting of financial information for single companies and for groups in accordance with generally accepted accounting principles and relevant accounting standards. Detailed syllabus This shows the breakdown of the main capabilities sections of the syllabus into subject areas. Some papers are directly underpinned by other papers such as Advanced Performance Management by Performance Management. The concept and principles of a group 2.
An understanding of accounting principles and concepts and how these are applied to practical examples will be tested. The need for a conceptual framework a Describe what is meant by a conceptual framework of accounting. During reading and planning time candidates may only annotate their question paper. Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future. Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations.
It is divided into sections based on the main capabilities identified in the syllabus. The rationale also explains in further detail what the examination intends to assess and why. The Professional level papers are all three-hour paper based examinations, all containing two sections. This additional time is allowed at the beginning of each three-hour examination to allow candidates to read the questions and to begin planning their answers before they start writing in their answer books. The links between these are shown as dotted line arrows.
Question 2, for 25 marks, will test the reporting of non-group financial statements. Computations will be designed to test an understanding of principles. Section A of both the P4 and P5 Options papers contain one 50 mark compulsory question, and Section B will offer a choice of two from three questions each worth 25 marks each. The standard setting process 3. The concept and principles of a group a Describe the concept of a group as a single economic unit. Account for business combinations in accordance with International accounting standards E Analyse and interpret financial statements.
Alternative models and practices B A regulatory framework for financial reporting 1. The study guide is a precise reflection and breakdown of the syllabus. However there have been minor amendments to the wording of some of the study guide outcomes corresponding to changes within examinable documents and to ensure greater clarity. The term effective relates to when regulation or legislation must be applied to an entity transactions and business practices. Taxation The syllabus begins with the conceptual framework of accounting with reference to the qualitative characteristics of useful information and the fundamental bases of accounting introduced in the Paper F3 syllabus within the Knowledge module. Provisions, contingent liabilities, and contingent assets 8. Impairment of assets e Describe and prepare a statement of changes in equity.
Limitations of financial statements 2. It then moves into a detailed examination of the regulatory framework of accounting and how this informs the standard setting process. Statements of cash flows 2. The Knowledge module is assessed by equivalent two-hour paper based and computer based examinations. The enhancing characteristics of comparability, verifiability, timeliness and understandability a Discuss what is meant by understandability and verifiability in relation to the provision of financial information. Each syllabus contains between 23 and 35 main subject area headings depending on the nature of the subject and how these areas have been broken down.
Please contact me on +44-7850532285 should you wish to purchase any of the books. Syllabus rationale This is a narrative explaining how the syllabus is structured and how the main capabilities are linked. Statements of Cash flows c Describe the concept of financial and physical capital maintenance and how this affects the determination of profits. However there have been minor amendments to the wording of some of the study guide outcomes corresponding to changes within examinable documents and to ensure greater clarity. Very broadly, these intellectual levels relate to the three cognitive levels at which the Knowledge module, the Skills module and the Professional level are assessed.
The study guide should therefore be read in conjunction with the examinable documents list. Financial assets and financial liabilities 6. However, while level 1 broadly equates with the Knowledge module, level 2 equates to the Skills module and level 3 to the Professional level, some lower level skills can continue to be assessed as the student progresses through each module and level. Relevant articles will also be published in Student Accountant. An individual question may often involve elements that relate to different subject areas of the syllabus. .
The problem is that once you have gotten your nifty new product, the f5 int study text acca 2013 kaplan gets a brief glance, maybe a once over, but it often tends to get discarded or lost with the original packaging. This gives an indication of the intellectual depth at which an area could be assessed within the examination. Study Guide This is the main document that students, tuition providers and publishers should use as the basis of their studies, instruction and materials. The Skills module examinations are all paper based three-hour papers. Specialised, not-for-profit and public sector entities a Distinguish between the primary aims of notfor profit and public sector entities and those of profit oriented entities. Relational diagram of the main capabilities This diagram illustrates the flows and links between the main capabilities sections of the syllabus and should be used as an aid to planning teaching and learning in a structured way.