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@accaglobal_bot For Uzbek students https://t.me/accauzbekistana f5 https://t.me/f5performancemanagament f7 https://t.me/FRfinancialreporting f8 https://t.me/f8auditandassurance f9 https://t.me/F9FinancialManagment
Since you have limited time, you need to focus on high-impact study strategies for ACCA F5 (Performance Management). Here’s what you should do:
1. Prioritize Key Topics
Advanced Variance Analysis (Mix & Yield, Planning & Operational Variances)
Performance Measurement & Divisional Performance (ROI, RI, EVA)
Activity-Based Costing (ABC) vs. Traditional Costing
Limiting Factors & Decision Making (Relevant Costs, Throughput Accounting)
Budgeting Techniques & Behavioral Aspects
Focus more on Section C (Constructed Response Questions), as these are often challenging.
2. Practice Past Exam Questions
Solve past papers under timed conditions.
Use ACCA's CBE Practice Platform to get familiar with the exam format.
Work on numerical AND written explanation parts (many students lose marks on explanations).
3. Examiner Reports & Technical Articles
Read ACCA's examiner reports to understand common mistakes.
Review technical articles on key topics (especially performance measurement & variances).
4. Time Management
In the exam, spend:
1.8 min per mark
Section A & B first (60%) → then Section C (40%)
Don't get stuck on one question—move on and return later if needed.
5. Quick Revision Strategy
Flashcards for formulas & key concepts.
Teach back technique—explain a concept aloud as if teaching someone.
Mock exam a few days before to test readiness.
🌟 Common Struggle in MA Classes: Reconciliation of Marginal and Absorption Accounting Profits 📊
I’ve noticed that many of my students in Management Accounting (MA) classes often find it challenging to reconcile marginal accounting profit with absorption accounting profit. Let’s simplify this concept together!
The only difference between these two lies in how fixed production costs are treated.
Here’s the logic:
1. Marginal Accounting (Variable Costing) – fixed production costs are treated as period costs. This means they are expensed in the period they are incurred, regardless of how much is produced or sold.
2. Absorption Accounting (Full Costing) – fixed production costs are absorbed into product costs. They are included in inventory costs and only expensed when the goods are sold.
🔑 Reconciliation Formula
To reconcile profits, we use the following formula:
Absorption profit = Marginal Profit + Fixed production cost in closing inventory - Fixed production cost in opening inventory
🧠 Logic Behind the Difference
• If inventory increases: Absorption profit > Marginal profit (because more fixed costs are deferred in closing inventory).
• If inventory decreases: Absorption profit < Marginal profit (because previously deferred fixed costs are now released as expenses).
So, next time you’re stuck with a reconciliation question, just remember:
The difference comes from the timing of when fixed costs are recognized.
Hope this helps clarify the logic! 💡📖
Section B. Duality of transactions and double-entry bookkeeping.pdf
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How & When To Use (& Alternatives)
For those getting ready for the ACCA AFM exam in March 2025, I believe this will help with your preparation.
It shows the formula sheet and maths tables you are given in the ACCA AFM exam with my annotations. I have added when & where you will use the relevant formula and the alternative 'spreadsheet functions'.
Feel free to share with any fellow students who are sitting ACCA AFM.
©️Sunil Bhandari
Final Call!
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📅 Date: February 6th
🕗 Time: 8 AM - 8 PM Astana Time (GMT+5)
💻 Location: Online – Join from anywhere
🔗 Register now: https://accaeurasiavcf2025.vfairs.com/?utm_source=vcf&utm_medium=social&utm_campaign=marketsoc
Don't miss this chance to advance your career.
Dear subscribers,
We’ve got an exciting challenge for you!
If we reach 700 subscribers in the next 2 weeks, I'll host a FREE webinar on crafting a perfect resume that stands out. This is especially useful for who are aiming for BIG4
This is not the end, the top 5 contributors who bring the most genuine ACCA enthusiast will win a 1-hour personalised coaching with me on any ACCA exam or career advice.How to participate:
Leave a "+" in the comments below to express your interest.
We’ll send you a personalized link to share—please invite people who are truly passionate about ACCA!
ACCOUNTING TRANSACTIONS
THE ERP SYSTEM BEHIND THE SCENES
Illustrative IFRS financial statements by Big4 firms
Shout out to FA, FR, SBR and DipIFR students
Reports might be useful for you! At least looking through at high level has some benefit
Dear ACCA Tutors (FA, FR, SBR and DipIFR), if I were you, I would include some practical lessons with deep-dive in these reports
Practice matters more than exams)
PS: The reports were sourced from the channel FinRep, credits to them not to me
#acca #illustrativereports #ifrs #insights #recommendations
Edit, Sign and Share PDF files on the go. Download the Acrobat Reader app: https://adobeacrobat.app.link/Mhhs4GmNsxb
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