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    ACCA F9 Key Examinable Areas for December 2011

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    minhlong
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    ACCA F9 Key Examinable Areas for December 2011

    Bài gửi by minhlong on Thu Dec 22, 2011 1:54 am

    ACCA F9 Key Examinable Areas for December 2011

    Investment appraisal
    This is a key topic which seems highly likely to be examined every time. The most common techniqueassessed is NPV with inflation and taxation although be prepared for a twist, possibly involving capital rationing or sensitivity calculations.
    Working Capital Management
    Another key topic which is likely to examined every time. Exams to date have covered much of this topic but it’s been a while since we’ve seen the more numerical aspects surrounding receivables management or the models for cash management.
    Valuations
    This has been examined in virtually every F9 exam to date although to a lesser extent in recent sittings.
    Asset and cash flow based values have yet to be examined although the PE ratio and dividend valuation
    methods still appear to be the more examinable areas.
    Business Finance
    This topic has been heavily examined recently and in particular the impact of financing on ratios is an
    area the examiner likes. We’ve not seen much in relation to rights issues recently.
    Cost of Capital
    This topic features in virtually every exam to a greater or lesser extent. Good coverage of all of the syllabus areas is therefore essential to ensure you can handle any eventuality on the day.
    Risk Management
    Within this section of the syllabus, foreign exchange risk has been examined more often than interest rate risk. However, both are fairly under-examined areas of the syllabus as a whole and so this is a topic worth being on top of.
    The Financial Management Function and the impact of the economic environment upon it
    These topics have largely been ignored thus far although a general discussion of the relationship between investment decisions, dividend decisions and financing decisions was required in the June 2010 exam.
    Despite the examiner’s assertion in his first article about F9 that all topics carry equal weight we can probably expect these topics to continue to take a back seat. Having said that, a questions relating to the objectives in both the corporate and NFP sectors could be a potential.
    Source; kaplan

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