ACCA Exam Tips December 2009 (F5)

Paper F5 (PQ Magazine)

Interpreting financial and non-financial performance measures.

Throughput accounting techniques.

Short-term decision-making techniques.

Divisional performance measures .

Standard costing – variance analysis and operating statements.

Comparing the merits of different budgetary control systems.

ABC.

Forecasting - linear regression, or time series.

Transfer pricing.

Backflush costing discussion.

Limiting factors.

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Paper F5 (BPP)

Performance Management (possibly with transfer pricing)

Budgeting including objectives and behavioural aspects

ABC

Pricing

Variances including planning & operating variances

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Exam Tips for Paper F5 December 2009 Exams (OpenTuition)

Question 1
Activity Based Costing / target costing

Question 2
Linear programming

Question 3
Variance analysis - planning and operational

Question 4
Budget preparation including regression and time series and/or
learning curves.

Question 5
Performance measurement - divisionalised + transfer pricing
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Source :-
PQ Magazine
OpenTuition
BPP

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