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The internal rate of return
Paper FFM candidates need to be able to perform the IRR calculation, as well as explain the concept of IRR, how it can be used for project appraisal, and to consider the merits and problems of this method of investment appraisal. Candidates have historically not performed well when this topic has been examined, and this article provides a sound grasp of the concept, the calculations, and the advantages and disadvantages of IRR.
Relevant cash flows
This article explains the principles behind relevant cash flows, as well as identifying/calculating such cash flows, possibly for further use within an investment appraisal calculation. This will help candidates understand these elements.
Interpreting breakeven and profit-volume charts
An outline of the difference between breakeven and profit-volume charts, and the effects changes to a variable can have on the breakeven point.
This article aims to demonstrate how, with a logical approach, candidates can deal with calcuations that involve a change in receivables collection policy or payables payment policy.
The two approaches for inventory control.
Short-term decision making
This article covers some of the issues arising in the area of short-term decision making.
Interest rates and early settlement discounts
The difference between simple and compound interest, and how to make use of this knowledge to understand early settlement discounts.
Factoring and invoice discounting
The concepts of factoring and invoice discounting.
The discounted cash flow internal rate of return
How and when to use the internal rate of return (IRR) formula in capital investment appraisal.
Capital investment appraisal
Capital investment appraisal using discounted cash flow.
Projected cash flow statements
A look at alternative approaches to preparing a projected cash flow statement.
Cleared funds forecasts
The need for cleared funds forecasts and provides a worked example.
The theory and the practicality of stock management and control.
Selecting sources of finance for business
The practical issues facing a business when selecting appropriate sources of finance.
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.
Summary of changes to the ACCA Qualification for all 2012 study guides
This article by ACCA qualifications manager Gareth Owen is the first in a series which explains the changes that have been made to the individual syllabuses, study guides, exams or other components within the ACCA Qualification.
Changes to the CAT Options papers following the launch of Foundations in Accountancy
Within the Foundations in Accountancy suite of awards are three standalone specialist exam papers - FAU, FTX and FFM - that students can sit to help further their career or employment development needs.
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.
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.
Five steps to multiple-choice success
A five-step approach to answering multiple-choice questions.
Last updated: 22 Aug 2013