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Process costing - equivalent units
Process costing is a topic that will always be examined in Paper MA1 and candidates' performance on this topic to date has been disappointing. This article focuses on one of the main areas of process costing - accounting for incomplete work - with examples of the type of multiple-choice questions that may feature in the exam.
Process costing - losses in process
A second article on process costing looks at accounting for losses, where an abnormal loss or gain occurs in a process, which is a major part of the Study Guide for the topic of process costing in Paper MA2.
Getting to grips with spreadsheets
With the use of spreadsheets appearing in both syllabuses for Papers MA1 and MA2, this article provides some practical guidance and exercises on using Excel, outlining the purpose of its various features and highlighting alternative approaches.
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: 12 Jun 2013