Access our newly published technical articles, which are relevant to a range of papers in the ACCA Qualification and the Foundations level
|Effective presentation and communication of information using charts||Papers MA1, MA2
|Chargeable gains, part 1 and part 2||Paper F6|
|Inheritance tax, part 1 and part 2||Paper F6|
|Motor cars||Paper F6|
|Value added tax, part 1 and part 2||Paper F6|
|Corporation tax||Paper P6|
|Corporation tax – group relief||Paper P6
|Corporation tax – groups and chargeable gains||Paper P6
|Exam technique and fundamental technical issues||Paper P6
|Guidance on answering Section A questions||Paper P6
|Improving your performance||Paper P6
|Inheritance tax and capital gains tax||Paper P6
|International aspects of personal taxation||Paper P6
|Taxation of the unincorporated business – the existing business||Paper P6|
|Taxation of the unincorporated business – the new business||Paper P6|
|Trusts and tax||Paper P6
|Summary of available articles||Paper P6|
The purpose of a technical article is to do one of the following:
- Elaborate on a technical area in which students perform badly in the exam
- Give extra information about areas that are newer to the syllabus, which may therefore have less coverage than more traditional areas
- Give an examiner’s specific focus on a given topic
The articles are not intended for one sitting only, with the possible exception of taxation. Tax articles tend to be updated annually to comply with legal changes. Otherwise, we aim for a suite of articles relating to a paper.
Students should give equal attention to all articles on the website in preparation for a specific exam. Articles are not simply written to target one exam.
Since changing to the new syllabus, any articles deemed equally relevant to a new paper were carried forward. These have as much value as more recent articles.
All technical articles – whether written by examiners or other writers – are equally important as no article is published if it does not assist students in some way.
PAPER F2/FMA: Accounting for labour
Andrew Mower from Kaplan looks at tackling an exam question on accounting for labour, focusing on direct and indirect labour, remuneration methods, labour turnover and labour ratios
Paper F9: Lease or buy
Chris Walsh from Kaplan outlines some useful ways to answer ACCA Qualification Paper F9 exam questions on lease or buy decisions