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ACCA F3

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WHAT IS THE FORMAT OF THE F3 EXAM? All questions in the F3 exam are compulsory. The F3 exam contains 35 objective test (OT) questions which are each worth 2 marks. There are also two 15-mark multi-task questions (MTQ). The F3 exam is available in paper-based and computer-based exam formats. The MTQs cover  financial  statements preparation (for either a sole trader or a company) and group  accounting . HOW DO CANDIDATES KNOW WHAT IS IN THE SYLLABUS? Candidates and tuition  providers  are advised to regularly review the syllabus guidance published on the ACCA website. HOW DO CANDIDATES KNOW WHICH IFRS WILL BE EXAMINABLE IN F3? The ACCA website contains a list of  examinable documents  for  F3 Financial Accounting .   WILL IFRS15 BE EXAMINABLE IN F3? No. Although IFRS15 was issued in May 2014, it is not examinable in F3 in the period to August 2017.  F3 will continue to apply the principles of IAS18 Revenu...
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ACCA F6

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WHAT STYLE DO THE F6 (UK) EXAMINATION QUESTIONS TAKE? Within Section A, candidates will be required to answer 15 object test questions of 2 marks each.  These questions may be either narrative or computational and can cover any areas of the syllabus. Section B of the exam consists of three questions comprising five objective test items worth two marks each; therefore each question is worth a total of ten marks. Each question will be based around a common scenario "case" which can come from any area of the syllabus, and will be a mix of computational and narrative. Section C of the exam comprises one 10 mark question and two 15 mark questions.  The two 15 mark questions will focus on income tax and corporation tax and are likely to require candidates to perform a number of calculations or workings and then to bring these together into an overall tax computation.  Questions in Section C will be predominantly computational, although each question may contain wr...
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ACCA F5

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WHAT IS THE FORMAT OF PERFORMANCE MANAGEMENT EXAMS? Performance Management currently has three exam sections. Section A comprises of 15 objective test (OT) questions worth two marks each. Section B has three questions worth 10 marks each which are comprised of five OTs worth two marks each. Section C contains two 20 mark constructed response (CR) questions. There is a mix of computational and narrative questions. Candidates will be expected to demonstrate knowledge and understanding of the techniques they are using and the implications of the calculations they have made. A specimen exam produced under this new format can be found on the website under F5 Qualification Resources. HOW MANY MARKS WILL BE GIVEN FOR CALCULATIONS AND HOW MANY FOR DISCUSSION? Each exam will aim for approximately 50 per cent of the marks for calculations and 50 per cent for discussion but may go as far as 40:60 either way HOW MUCH CONTENT IS EXPECTED FOR INTERPRETATION IN CR QUESTI...
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