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Re-apportionment of service cost centre costs
This article looks at the various methods of re-apportioning service cost centre costs.
A company needs to produce a cash budget in order to ensure that there is enough cash within the business to achieve the operational levels set by the functional budgets.
This article looks at the process costing method, which is used mainly in manufacturing where units are mass-produced through one or more processes.
The risks of uncertainty
Decisions, decisions – risk, probability and potential outcomes unravelled.
The theory and the practicality of stock management and control.
Updates to the ACCA Qualification in 2013
Gareth Owen, ACCA qualifications manager, explains the planned updates to the ACCA Qualification syllabuses taking place in 2013 as part of the process of continuous syllabus maintenance and improvement. The article highlights the latest syllabus changes, including any minor structural changes to exams.
Changes to the CAT and ACCA Knowledge module exams with the launch of ACCA's Diploma in Accounting and Business
A focus on the new ACCA Diploma in Accounting and Business as part of the Foundations in Accountancy suite of qualifications, effective from December 2011.
The difference between F2 and F5
A guide through the new ACCA Qualification Knowledge Module papers.
How to answer multiple-choice questions
Answering MCQs successfully requires you to develop a range of skills and exam techniques. Taking the steps set out in this article will help you to maximise your marks.
This article considers the benefits of computer-based exams (CBEs), highlights the points that you need to be aware of when completing ACCA’s current CBEs, and looks at the different types of questions featured in these exams.
How to prepare for Knowledge module exams
This article identifies some key steps in preparing Knowledge module exams and briefly discusses the wide range of resources available on the ACCA website, provided as guidance for students.
Last updated: 11 Sep 2013