Acca Entry

In: Business and Management

Submitted By Cindy123456
Words 14728
Pages 59
ACCA Qualification – Entry Requirements

The basic entry requirements for each country are listed alphabetically. To find your country please click on the appropriate section below:

A–C D–F G–I J–L

M–O P–R S-U V–Z

A
Afghanistan
Albania
Algeria
Angola
Antigua and Barbuda
Argentina
Armenia
Australia
Austria
Azerbaijan

B
Bahamas
Bahrain
Bangladesh
Barbados
Belarus
Belgium
Belize
Benin
Bermuda
Bhutan
Bolivia
Bosnia and Herzegovina
Botswana
Brazil
Brunei
Bulgaria
Burkina Faso
Burundi

C
Cambodia
Cameroon
Canada
Central African Republic
Chad
Chile
China, People’s Republic
Colombia
Congo Republic
Congo, Democratic Republic
Costa Rica Top

Croatia
Cuba
Cyprus
Czech Republic

D

Denmark
Djibouti
Dominica
Dominican Republic

E

Ecuador
Egypt
El Salvador
Eritrea
Estonia
Ethiopia

F

Fiji
Finland
France

Top

G

Gabon
Gambia
Georgia
Germany
Ghana
Gibraltar
Greece
Greenland
Grenada
Guatemala
Guinea
Guinea Bissau
Guyana

H

Haiti
Honduras
Hong Kong
Hungary

I

Iceland
India
Indonesia
Iran
Iraq
Ireland
Israel
Italy
Ivory Coast (Côte d’Ivoire)

Top

J

Jamaica
Japan
Jordan

K

Kazakhstan
Kenya
Kuwait
Kyrgyzstan

L

Laos
Latvia
Lebanon
Lesotho
Liberia
Libya
Liechtenstein
Lithuania
Luxembourg

M

Macao
Macedonia
Madagascar
Malawi
Malaysia
Mali
Malta
Mauritania
Mauritius
Mexico
Moldova
Monaco
Mongolia
Montenegro
Morocco
Mozambique
Myanmar Top

N

Namibia
Nepal
Netherlands
New Zealand
Nicaragua
Niger
Nigeria
Norway

O

Oman

P

Pakistan
Panama
Papua New Guinea
Paraguay
Peru
Philippines
Poland
Portugal
Puerto Rico

Q

Qatar

R

Romania
Russia
Rwanda

Top

S
Samoa
Saudi Arabia…...

Similar Documents

Acca

...a ACCA F9 Key Examinable Areas for December 2012 NOTE: These should only be used in conjunction with proper studying. We cannot guarantee that these topics will appear in the actual exam as we have not seen the exam papers. Examiners are not predictable so it is vital that all core syllabus areas are revised fully. The tips are based on Kaplan’s experience and understanding of the ACCA exams and will help focus your last minute revision. Please also read all the Examiner’s Articles – available on the ACCA Global website Investment appraisal This is a key topic which is highly likely to be examined every time. The most common technique assessed is NPV with inflation and taxation although be prepared for a twist, possibly involving some of the more basic methods of the applications of NPV such as capital rationing or lease v buy. Working Capital Management Another key topic which is likely to examined every time. Exams to date have covered much of this topic but it’s been a while since we’ve seen the more numerical aspects surrounding inventory or payables management or anything regarding cash budgeting. Valuations This has been examined in virtually every F9 exam to date. Cash flow based values have yet to be examined although the PE ratio and dividend valuation methods still appear to be the more examinable areas. This syllabus area often appears alongside cost of capital questions. Business Finance This topic has been heavily examined recently and in......

Words: 443 - Pages: 2

Acca P7

...ACCA Exam Technique Articles OpenTuition.com ACCA P7 Exam technique ( see also the section on general exam technique ) ๏ put very simply, the way to approach the P7 exam is to “read, plan, read again and then write” ‣ ‣ ‣ work on the principle that each valid, relevant point that you make will score a mark and the more valid points you make, the more marks you will score! common sense? I should say so! ๏ “But the pass rate percentage can be down in the low 30s. If the large majority of my contemporaries are employed by accounting / auditing rms, why is the pass rate so low? And what chance do I have - I have absolutely no auditing experience at all?” ‣ around 70% - 75% of your contemporaries are employed by audit rms. Yet there is a pass rate in the low 30s. Does this not tell you that, even if no non-auditors were to pass, the majority of those with auditing experience still fail? there have to be some underlying reasons for this! ‣ • I personally believe that there are a number of contributory factors including, in no particular sequence: • not reading the question carefully enough and therefore failing to address the question requirements knowing too much and therefore misallocating their time failing to write the obvious points - because they are so obvious reluctance on the part of non-natural-English-speaking students to write enough points when I was a student my own audit manager ( big 4 rm ) managed to fail the audit exam! For......

Words: 1693 - Pages: 7

Acca

...ACCA mAlAysiA sustAinAbility reporting AWArDs (masrA) 2011 2 contents Introduction The age of integration: a new dawn for corporate reporting Panel of judges Entrants Shortlisted reports ACCA MaSRA 2011 winners Judges’ feedback Supporting organisations About ACCA 4 6 11 12 14 17 25 28 31 ACKnoWleDgement ACCA would like to thank and acknowledge the contribution and support of the distinguished panel of judges, AccountAbility, Bursa Malaysia Berhad, CorporateRegister.com, The Department of Environment (DOE), The Edge Business Weekly, The Edge Financial Daily and last but not least all participating companies in the Awards. We believe that the participating companies deserve recognition for leading the way to identify and communicate their environmental and social performance. Companies such as these are contributing towards the advancement of sustainable development and performance. 3 introduction Welcome to the ACCA report of the Judges for the malaysia sustainability reporting Awards (masrA) 2011. ACCA and our supporting partners for the masrA 2011 would like to thank all the companies that participated this year. Since the last ACCA MaSRA, the world of corporate social responsibility and sustainability reporting has been undergoing tremendous change. This is reflected in the various developments on the international and local front. Nationally, Bursa Malaysia remains a key driver of sustainability reporting for corporate Malaysia....

Words: 8082 - Pages: 33

Acca of Impairment Goodwill

...TeCHniCal THiS aRTiCle diSCuSSeS and SHowS boTH wayS of meaSuRing goodwill following THe aCquiSiTion of a SubSidiaRy, and How eaCH meaSuRemenT of goodwill iS SubjeCT To an impaiRmenT Review. IMPAIRMENT RelevanT To aCCa qualifiCaTion papeRS f7 and p2 Required 1 Calculate the goodwill arising on the acquisition of High on a proportionate basis. 2 Calculate the gross goodwill arising on the acquisition of High, ie using the fair value of the NCI. Solution 1 The proportionate goodwill arising is calculated by matching the consideration that the parent has given, with the interest that the parent acquires in the net assets of the subsidiary, to give the goodwill of the subsidiary that is attributable to the parent. Parent’s cost of investment at the fair value of consideration given $500 Less the parent’s share of the fair value of the net assets of the subsidiary acquired (80% x $400) ($320) Goodwill attributable to the parent $180 2 The gross goodwill arising is calculated by matching the fair value of the whole business with the whole fair value of the net assets of the subsidiary to give the whole goodwill of the subsidiary, attributable to both the parent and to the NCI. Parent’s cost of investment at the fair value of consideration given $500 Fair value of the NCI $100 Less the fair value of the net assets of the subsidiary acquired (100% x $400) ($400) Gross goodwill $200 Given a gross goodwill of $200 and a goodwill attributable to the parent of $180, the goodwill......

Words: 2575 - Pages: 11

Acca

...strategic planning document showing how the NM intends to meet the government’s objectives. Proposals in this document include: (1) Allocating budgets (from 2010) to sections based on visitor popularity. The most visited collections will receive the most money. The idea is to stimulate sections to come up with innovative ideas that will attract more visitors to the museum. Visitor numbers have been declining (see Figure 3) since 2004. Visitor Numbers (000s) Age 17 or less Age 18–22 Age 23–30 Age 31–45 Age 46–59 Age 60 or more Total 2007 10 5 10 20 35 40 120 2006 12 8 15 20 35 35 125 2005 15 12 20 18 30 35 130 2004 15 10 20 25 30 30 130 Figure 3: Visitor numbers 2004–2007 (2) Increasing entrance charges to increase income, but to make entry free to pensioners, students, children and people receiving government benefit payments. (3) Removing the head of sections’ dining room and turning this into a restaurant for visitors. An increase in income from catering is also proposed in the document. (4) Removing the head of sections’ personal assistants and introducing a support staff pool to reduce administrative costs. (5) Increasing the display of exhibits. Only 10% of the museum’s collection is open to the public. The rest is held in storage. (6) Increasing commercial income from selling posters, postcards and other souvenirs. The Director General has also suggested a major re-structuring of the organisation as shown in Figure 4. Board of Trustees Board of......

Words: 4127 - Pages: 17

Acca

...About the American College Counseling Association ACCA is an Association for those persons in higher education to include colleges, universities, community and technical college settings, whose professional identity is counseling and whose purpose is fostering students' development. ACCA strives to support and enhance the practice of college counseling, to promote ethical and responsible professional practice, to promote communication and exchange among college counselors across service areas and institutional settings, to encourage cooperation with other organizations related to higher education and college student development, and to provide leadership and advocacy for the profession of counseling in higher education. ACCA is a division of the American Counseling Association. American College Counseling Association How To Use Your College Counseling Center American College Counseling Association “Supporting and enhancing the practice of college counseling.” www.collegecounseling.org Developed by the ACCA Public Awareness and Professional Advocacy Committee July 2006 How to Use Your College Counseling Center Services Often Provided INDIVIDUAL COUNSELING: Confidential individual counseling is available for a variety of personal issues including emotional problems, adjustment to college life, and interpersonal relationship issues. GROUP COUNSELING: Confidential counseling groups are designed and offered to address mental health issues (e.g., substance abuse,...

Words: 717 - Pages: 3

Acca

...BSc (Hons) in Applied Accounting and Research and Analysis Project INFORMATION PACK 2013 - 2014 CONTENTS 1) 2) 3) About Oxford Brookes University ....................................................................... 1 Eligibility ............................................................................................................ 2 Conversion arrangements ................................................................................. 4 3.a) 4) ACCA exam conversion arrangements ....................................................... 4 Aims and outcomes ........................................................................................... 5 4.a) 4.b) 4.c) Programme regulations ............................................................................... 5 Programme learning outcomes ................................................................... 6 RAP learning outcomes............................................................................... 7 5) Assessment ....................................................................................................... 9 5.a) 5.b) 5.c) 5.d) Marking and moderation of your work ......................................................... 9 Assessment criteria ..................................................................................... 9 Resubmission rules ................................................................................... 12 Determination of class of degree .................

Words: 26330 - Pages: 106

Acca

...equipment – building renovation $m 197 (14) 10 29 (14) (12) 116·5 10 –––––– 322·5 58 41 (210) –––––– 211·5 (9) (10) (135·5) –––––– 57 –––––– 40 (57) (76) 1 (28) 63 3 (71) –––––– (125) –––––– 225 (31) (10) (6) –––––– 178 –––––– 110 355 –––––– 465 –––––– December 2013 Answers The following transactions would need to be made to recognise the asset in the entity’s statement of financial position as of 30 November 2013. Dr Cr Cr Property, plant and equipment OCI Retained earnings (to correct) $7m $4m $3m The accounting policy of the Angel Group is to treat capital-based grants as deferred income. However, the grant of $2m relates to capital expenditure and revenue. The grant should be split equally over revenue and capital. The correcting entries should therefore be: Dr Cr Cr PPE Retained earnings Deferred income (long-term liabilities) $2m $1m $1m 13 Thus from a cash flow perspective, net profit before taxation should be adjusted by $3 million and additions to PPE increased by $3 million. Additionally, cash flows from investing activities should show the grant received of $1 million, net profit before taxation should increase by $1 million and additions to PPE increase by $2 million. Current carrying amount of PPE before adjustments Opening balance at 1 December 2012 Revaluation Additions Disposals Subsidiary acquisition Depreciation Closing balance at 30 November 2013 $m 465 8 66 (49) 14 (29) –––– 475 –––– Additions for the year are $66m above, plus the......

Words: 5850 - Pages: 24

Acca

... FAB P R A C T I C E & R E V I S I O N K I T PAPER F1 ACCOUNTANT IN BUSINESS BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the FIA suite of qualifications. In this, the only FAB/F1 Practice and Revision Kit to be reviewed by the examiner:    We include Do you know? Checklists to test your knowledge and understanding of topics We provide you with two mock exams including the Pilot paper We provide the ACCA examiner’s answers as well as our own to the Pilot paper as an additional revision aid BPP's i-Pass product also supports this paper and is a vital tool if you are taking the computer based exam. Note FIA FAB and ACCA Paper F1 are examined under the same syllabus and study guide. FOR EXAMS FROM FEBRUARY 2013 TO JANUARY 2014 FAB/F1 ACCOUNTANT IN BUSINESS First edition May 2011 Second edition November 2012 ISBN 9781 4453 9976 8 (Previous ISBN 9781 4453 7311 9) e-ISBN 9781 4453 9252 3 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Ricoh Ricoh House Ullswater Crescent Coulsdon CR5 2HR A note about copyright Dear Customer What does the little © mean and why does it matter? Your market-leading BPP books, course materials and elearning materials do not write and update themselves. People write them: on their......

Words: 76295 - Pages: 306

Acca P3 – Professional Level Business Analysis

...ACCA P3 – PROFESSIONAL LEVEL Business Analysis SMART Notes Prepared by Darren Sparkes Email: darrensparkesnotes@sky.com ACCA P3 - Business analysis These notes are not intended to cover the whole of the ACCA P3 syllabus ©Darren Sparkes, 2010 1 Contents Page no. Paper 3 Examiners Approach…………….….... 3 Extracts from the Examiners report ……….…...4 Examination Technique……………….…..……..7 Background and examination format..…............9 Syllabus Overview………………………...........10 Strategic Planning………………………...….....11 Mission and Objectives…………………………12 Business & Professional Ethics..………….…...13 Internal Analysis……………….……………..…14 External Analysis……………..………………....15 Strategic Options……………………….……….17 Method of Growth………………………............18 Portfolio Analysis…………………………….….19 Strategic Choice & Change Management…....20 Marketing………………………………………...21 Organisational Structure…………………….….22 International Market Place.…………….……....23 Business Process Change…….…..…………..24 Information Technology……..…….……..........25 Quality………………………………….……......26 Project Management………………………...…27 Role of Finance………………………………...28 Review and Control………………………..…..29 Strategy and People……………………………30 ACCA P3 – Business Analysis These notes are not intended to cover the whole of the ACCA P3 syllabus © Darren Sparkes, 2010 2 Approach Required ‘Differentiation is important to individuals seeking to pass a management and strategy examination. It is the ability to link strategic and......

Words: 5838 - Pages: 24

Acca

...RELEVANT TO ACCA QUALIFICATION PAPER P5 Economic value added versus profit-based measures of performance A successful performance measure evaluates how well an organisation performs in relation to its objectives. Since the primary objective of commercial organisations is normally assumed to be the maximisation of the wealth of its shareholders, it follows that performance measures should evaluate this. In practice, many organisations use profit-based measures as the primary measure of their financial performance. Two problems relating to profit in this area are: • Profit ignores the cost of equity capital. Companies only generate wealth when they generate a return in excess of the return required by providers of capital – both equity and debt. In financial statements, the calculation of profit does take into account the cost of debt finance, but ignores the cost of equity finance. • Profits calculated in accordance with accounting standards do not truly reflect the wealth that has been created, and are subject to manipulation by accountants. Economic Value Added – or EVATM – is a performance measurement system that aims to overcome these two weaknesses. EVATM was developed by the US consulting firm Stern Stewart & Co, and it has gained widespread use among many well-known companies such as Siemens, Coca Cola and Herman Miller. Residual income EVATM is based on the residual income technique that has been used since the early 20th century. Residual......

Words: 2467 - Pages: 10

Acca F2 Notes

...Se OpenTuition.com Free resources for accountancy students ACCA F2 FIA FMA pt em 20 be 15 r/D ex ec am em s be Management Accounting Please spread the word about OpenTuition, so that all ACCA students can benefit. ONLY with your support can the site exist and continue to provide free study materials! Visit opentuition.com for the latest updates watch the free lectures that accompany these notes; attempt free tests online; get free tutor support, and much more. OpenTuition Lecture Notes can be downloaded FREE from http://opentuition.com Copyright belongs to OpenTuition.com - please do not support piracy by downloading from other websites. r The best things in life are free IMPORTANT!!! PLEASE READ CAREFULLY To benefit from these notes you must watch the free lectures on the OpenTuition website in which we explain and expand on the topics covered In addition question practice is vital!! You must obtain a current edition of a Revision / Exam Kit from one of the ACCA approved content providers they contain a great number of exam standard questions (and answers) to practice on. You should also use the free “Online Multiple Choice Tests” and the “Flashcards” which you can find on on the OpenTuition website. http://opentuition.com/acca/ December 2015 Examinations  Paper F2 ACCA F2 / FIA FMA Free lectures are available on opentuition.com CONTENTS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Accounting for......

Words: 34562 - Pages: 139

Acca Paper P1 Notes

...Se OpenTuition.com Free resources for accountancy students ACCA Paper P1 pt em 20 be 15 r/D ex ec am em s be Governance, Risk & Ethics Please spread the word about OpenTuition, so that all ACCA students can benefit. ONLY with your support can the site exist and continue to provide free study materials! Visit opentuition.com for the latest updates watch the free lectures that accompany these notes; attempt free tests online; get free tutor support, and much more. OpenTuition Lecture Notes can be downloaded FREE from http://opentuition.com Copyright belongs to OpenTuition.com - please do not support piracy by downloading from other websites. r The best things in life are free IMPORTANT!!! PLEASE READ CAREFULLY To benefit from these notes you must watch the free lectures on the OpenTuition website in which we explain and expand on the topics covered In addition question practice is vital!! You must obtain a current edition of a Revision / Exam Kit from one of the ACCA approved content providers they contain a great number of exam standard questions (and answers) to practice on. You should also use the free “Online Multiple Choice Tests” and the “Flashcards” which you can find on on the OpenTuition website. http://opentuition.com/acca/ December 2015 Examinations ACCA P1 1 Content 1. Corporate Governance 2. Approaches to Corporate Governance 11 3. The Board of Directors 19 4. Board......

Words: 27873 - Pages: 112

P6 Acca

...Income Gross rental income Interest income from bank deposits Expenditure Interest on mortgage loan Trustee’s fee Manager’s remuneration Mall operation expenses Depreciation RM ’000 10,000 50 500 70 120 3,330 450 –––––– (4,470) ––––––– 5,580 ––––––– Net profit before tax Other information: Distribution made to unit holders on 18 February 2011 Capital allowance for the year of assessment 2010 RM5,000 RM600 Required: (a) Starting with the net profit before tax, compute the tax payable by Kawan REIT for the year of assessment 2010, giving reasons for your treatment of relevant items. Notes: (1) You should indicate by the use of the word ‘nil’ any item referred to in the question for which no adjusting entry needs to be made in the tax computation. (2) Marks will be awarded for the use of accurate technical terms to describe the figures comprising the stages in the computation of chargeable income. (13 marks) (b) Explain the treatment of the distribution in the hands of the following unit holders: – – a resident individual; and a resident company. (3 marks) (16 marks) 8 5 Tangki Sdn Bhd (Tangki), a Malaysian resident company, fabricates water tanks in Malaysia and installs them for buyers. In 2010, it secured a large order from a foreign country. The income and expenditure relating to this order is as follows: RM 3,000,000 –––––––––– Supply of 1,000 water tanks at RM3,000 per unit Installation of the......

Words: 2414 - Pages: 10

Acca File

...Office check Student’s signature Enrolment Form | ACCA Part-time Courses 2011/12 Please make sure that you complete all sections of this application form clearly in black or blue ink and block capitals and return by Post/ Fax/ Email to: LSBF, Admissions, 9 Holborn, London, EC1N 2LL, United Kingdom Tel: +44 (0) 207 823 2303, Fax: +44 (0) 207 8232302, Email: admissions@lsbf.org.uk Please note that an English translation should accompany all non-English documents. For further up-to-date information about the application process please refer to www.lsbf.org.uk/students/apply.html Student Details Title: * Mr  Ms  Mrs  Miss  Other  (please specify)...................................................................................................................... Surname: *....................................................................................................... First Name:*....................................................................... Home address:*............................................................................................................……........................................................................ City:* …………………...........................................Country: *.................................................................... Postcode: ................................ Correspondence Address:* (if different from home address)….............................................................................................

Words: 2778 - Pages: 12

Damien Bonnard | View more | Noblesse 64 - Chapter 64 Dec 08, 2016