Technical articles
- Computer-based exams put to the test
- 19 Aug 2008
- student accountant takes a look at computer-based exams, highlighting points that you need to be aware of, and looks at the different types of questions
- Bank reconciliations
- 18 Aug 2008
- Examiner for CAT Paper 3 Ronnie Patton outlines the key issues to consider when attempting questions on bank reconciliations
- Be prepared - multiple-choice questions
- 07 Jul 2008
- Examiner for CAT Paper 3 Ronnie Patton provides practical guidance on how to maximise marks in multiple-choice questions - relevant to CAT Papers 1 to 4 and ACCA Qualification Papers F1 to F3
- Accounting for non-current/fixed assets
- 10 Apr 2008
- Examiner for CAT Paper 3, Ronnie Patton, provides an overview of the key study sessions relating to non-current/fixed assets
- IAS 1, Presentation of Financial Statements
- 17 Jan 2008
- ACCA education adviser Ellie Griffiths outlines the amendments to presentation and terminology following the reissue of IAS 1
- On international terms
- 07 Sep 2007
- student accountant details how the CAT and ACCA Qualification syllabuses will be internationalised from the December 2007 exam session, and highlights the changes to individual papers
- Property, plant and equipment, and tangible fixed assets
- 30 May 2007
- Accounting for partnerships
- 18 Dec 2006
- Shawn Persaud looks at the ways in which partnerships are formed, structured and accounted for
- Five steps to multiple-choice success
- 28 Apr 2006
- Assessor for CAT Paper 3 Steve Widberg provides a five-step approach to preparing for multiple-choice questions that will help ensure you aren't left guessing
- Dealing with debtors
- 14 Oct 2005
- Examiner for Paper 3.6 Graham Holt sets out the accounting treatment for the impairment of trade receivables/debtors
- Dealing with debtors
- 01 Oct 2005
- Examiner for Paper P2 Graham Holt sets out the accounting treatment for the impairment of trade receivables/debtors
- Incomplete records
- 26 Aug 2004
- Neil Stein, examiner for Paper 1.1, explains how to calculate missing figures
- Suspense accounts and error correction
- 25 Jul 2003
- In the second of a two-part series, Neil Stein, Examiner for Paper 1.1, provides an overview of the use of suspense accounts when correcting errors
- Working in partnership
- 16 Jan 2000
- Ronnie Patton compares sole trader accounts and partnership accounts
- Partnership accounts
- 16 Jan 2000
- Neil Stein looks at the preparation of partnership financial statements