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资讯> 会计类考试> ACCA考试> 应试指南

FTC ACCA Exam Tips June 06 Part 2

发布时间：2006年09月20日| 作者：iaudit.cn| 来源：中国审计网| 点击数： |字体： 小    |    默认    |    大
2.1

Managing Information Systems

  • Business strategy and IS/IT strategy
  • Outsourcing
  • Accounting for IS/IT costs
  • Legacy systems
  • Terms of reference
  • Staff roles and responsibilities

Designing Information Systems

  • Modelling: business process model; business event model
  • External design: data capture
  • Invitation to tender
  • Prototyping and 4GL

Evaluating Information Systems

  • Security: physical security; passwords; validation; encryption
  • Quality; V-model
  • Changeover methods
  • Maintenance
2.2

Paper 2.2 – Corporate & Business Law

  • EC law
  • Delegated legislation
  • Consideration (including Pinnel's case)
  • Discharge by performance
  • Restraint of trade
  • Remedies for breach (including liquidated damages clauses)
  • Types of company
  • Memorandum of Association
  • Articles of Association
  • Discounts & premiums
  • Reductions of capital
  • Debentures and charges
  • Directors
  • Auditors
  • Minority protection
  • Insolvency
2.3 Section A

Corporation Tax Q1 Trading Loss relief with capital allowances & industrial buildings allowance and some calculation of
chargeable gain

Income Tax Q2 Adjustment of profit
Trading income assessment leading to income tax and possible gains tax payable.


Section B

VAT Q3 Tax point
VAT return - calculation of VAT payable
Misdeclaration penalty

CGT Q4 Capital Gains Tax
Shares - bonus/rights/ takeover
Rollover and Gift Relief

As from June 2005 exam, the format of the exam has changed and questions 5 to 7 can now be set on any topic

Overseas implication - Double tax relief
Partnership with losses
Employment Verses Self Employment with income tax and NIC calculations
Disposal of business with capital allowances, CGT and some planning
Terminal loss relief for both Sole Traders has not been examined

2.4

FMC tips for June 2006

  • Investment Appraisal; NPV to include tax and inflation, other methods of appraisal (possibly IRR) and possibly capital rationing
  • Long term finance and gearing
  • Working capital management, possibly to include debtors
  • Budgeting
  • Variance analysis – possibly to include mix and yield variances
2.5 UK

consolidations
drafting financial statements
substance
interpretation including cash flow statements
construction contracts

2.6
INT and GBR

Tips for 2.6 (INT and UK)

Corporate Governance - Role of Audit Committees
Ethics - Confidentiality
Internal Controls - Management Letter on Purchases/Payroll/Computer Controls
Substantive Testing - Receivables (Debtors)
Review/Report - Audit Work and Audit Reporting re. Going Concern
Internal Audit - compared with External Audit / role in Risk Management

上一篇：BPP TIPS FOR JUNE 2006 EXAM---LEVEL 3(…

下一篇：FTC ACCA Exam Tips June 06 Part 3

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