ACCAPExamtechnique(P考试技巧).docVIP

ACCA P2 Exam technique ?( see also the section on general exam technique ) in the reading time read the requirements for all four questions – don‘t bother looking at the figures nor the notes relevant to the questions.? Just read the requirements. Q1 – what else is involved in the question as well as consolidations? What sort of consolidation is it – Statement of Financial Position, a Statement of Income with / without a Statement of Comprehensive Income, Statement of Changes in Equity, Statement of Cash Flows, a foreign consolidation? the question often has five or six different parts to it – so what else is involved? Corporate governance? Environmental concerns? Ethics? Q2 and Q3 – which Ass / IFRSs are being addressed in these two questions?? Does either question ask for a report / memo? Correct style and persuasive content will be worth two to four marks Q4 – what‘s current? Keep up to date with the examiner‘s articles – he writes quite frequently and very clearly.? Personally I would in most cases try to avoid the 25 mark discussion question – it can be very difficult to accumulate sufficient points to earn even a bare pass mark of 13 where to start? this is a matter of personal preference – having selected which question you are going to leave out, do you then start with a 25 marker, then question 1 and finish with the remaining 25 marker? or do you head straight into question 1? the only problem I can envisage with starting with question 1 is that it will be too easy to overrun your allocated time and thus steal time from the two 25 markers.? Can you be strict with your self-discipline? If you are confident that you will not get pulled too deep into the figures in question 1, then go down that route within question 1 itself, there will likely be four or five sub-questions.? These mini-questions do not normally relate closely to the calculated solution which you are hoping to reach so….? do these smaller part-questions BEFORE you get into the consolidation num