16191
@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
C section
1. Total Material Mix varience & yield varience
Material price and usage varience, sales volume varience (In excel form) + discuss the above ⬆️
2. Binty Co which is private company that recycles the waste. Financial statement was given. Signed a contract with HiMart and got 20.000 tonnes of waste. A director suggested including non-financial factors in performance (appraisal I guess) :
Utilization of capacity of MRF (it is a machine which recycles the waste if the waste is recyclable)
Volume of general waste collected
Mix of general and recyclable waste. (Waste was two type: recyclable which brings profit and general waste which company should pay to local authorities to dispose of)
Discuss financial and non-financial factors.
Section B 2 log questions carry scientific calculator
And effects on changing price
Section B
What is the purpose of documentation
How auditor can identify and verify significant changes in internal control prior to internal control documentation
Audit risk 16 mark
Corporate governance deficiency 6mark
Sp for revenue and payroll and completeness of trade payables
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→ Forwarded
30 marks is from internal control
• Forwarded
Risk is very easy
And procedures
Revenue
Trade payable and accurals
Payroll expense
Refund liabilities
12:08 pm
Forwarded
And internal control
Corporate governance is for 6 marks
One pure theroy.qns 4 marks
And controls 16 mark
And revenue 4 mark
12:08 pm
• Forwarded
Total 30
12:08 pm
→ Forwarded
Sec a is moderate
12:08 pm
Forwarded
Receivables
Loan convenants
12:08 pm
Can you please give today's questions of F8 If anyone take an exam
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On 14 February 2024 the Law №ZRU-1030 came into force which introduced important changes to the Labour Code of the Republic of Uzbekistan.
PwC Uzbekistan HR Team prepared a brief alert on the most important changes. In case of any questions, please contact us.
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ACCA Books PDF
https://drive.google.com/drive/folders/1xCsRSi27jj7CdxV0skHNqh1vqm1xzVRY?usp=sharing
ACCA study material Links
________________________
Latest material F1 to F9
https://www.dropbox.com/scl/fo/iyfke7dh2zhxzsph97nc5/AGe-7um1Fa53sNLJko1SwWc?rlkey=5680tn0hx4qe18ex08ckshtx9&st=mj5ko4is&dl=0
My link 🔗 as backup
https://www.dropbox.com/scl/fo/ey7977j2lh5jupbzzucjt/AIZ2Dm6KPr-JnyXBbb-4nu0?rlkey=xfu47rsfabces9raeh7udco0v&st=nacsmpyt&dl=0
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ACCA CONNECT HUB https://drive.google.com/drive/folders/1fg6jVvYErAvwYZjgBNqpjVLV4liTVUgo
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ACCA STUDY MATERIAL
https://drive.google.com/drive/folders/1eZsHyvZupQUimw74d6VRap4IsOenTBSH
_______________________
ACCA RESOURCES
https://drive.google.com/drive/folders/1f6Q83_a2FMK5NlBz75oTU1Rcbb5ROhJF
TAX
https://drive.google.com/drive/folders/1v-ptTRQdY0LYSikm1su8xjBjY0SKJTya
APM
https://drive.google.com/file/d/1xqpM9gRNscud9zuEcPnS-jN8HBXx1ixB/view?usp=drivesdk
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ACCA 2025 MATERIAL
https://drive.google.com/drive/folders/1Z3nW3MmZSqGgsuur2kAHCq7nnI2glRPa
_______________________
ALL PDFS BOOKS ACCA CIMA
https://drive.google.com/drive/folders/15xx69TddNBsrRfF89oJfOm5-5rAo1npJ
_______________________
BOOKS
https://drive.google.com/drive/folders/12W28Xdg1RdX2mDkwNvG8VMHJ_MLuSt8u
_______________________
AFM
https://drive.google.com/drive/folders/1yOwhG-9uUDXTjol7VEyw8IpsgdhuFoMy
The Examiner's answers can be overwhelming, and hard to study from.
My answers are practical - they show you what is possible in the exam time.
ACCA's Pre-March 25 mock is a superb exam for you to do (to time) as part of your exam preparation. Great questions, in the examiner's latest style.
Best to do this exam as a 'mock' under timed, exam conditions....on the practice platform......and then use my debrief videos and answers to help you to improve
#acca #accaglobal #accastudents #accaexams
PC:- BEN WILSON
It was pharmaceutical business in first case. It produced a drug.
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Section A aas mainly on mix yields and advance variance
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Also, other paper I think,
● Evaluation of the directors and commitees being done every 3 years .
● NEDs being able to participate in share options and all of them being paid equal fees(I didn't know if we could count this as 2 so i wrote it as 1 deficiency and gave recommendation for both)
● Finance directors son being the next ceo.
● CEO retiring and applying for chair.
And there was one more I think, don't remember.
Internal control deficiency and recommendations 14 mark
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Ratio calculation 2 mark
Receivables collection period vs current ratio
case based
- ceo as the chairman
- NEDs getting the same pay as EDs
- Finance director being appointed as a member of Audit committee
Sale for direct, purchase and payroll for deficiency
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ACCA bo‘yicha bilimlaringizni oshirishni xohlaysizmi?
Bepul vebinarga qatnashing va mutaxassislar yordamida sertifikatlash jarayoni, kasbiy o‘sish imkoniyatlari hamda imtihonlarga tayyorgarlik bo‘yicha ma’lumot oling.
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📢 ACCA P5 (Advanced Performance Management – APM) – Last-Minute Exam Tips for March 2025!
Running out of time? Stay focused! Prioritize high-scoring topics and key exam techniques to pass ACCA APM efficiently.
📌 High-Scoring Topics (Most Exam Marks!)
🔹 Strategic Performance Measurement – KPIs, Balanced Scorecard, Value for Money (VFM)
🔹 Performance Evaluation & Benchmarking – Financial vs. Non-Financial Performance Measures
🔹 Big Data & Digital Impact – Data Analytics, AI in Decision-Making
🔹 Risk Management & Decision-Making – Sensitivity Analysis, Risk Adjusted Performance Measures
🔹 Budgeting & Forecasting Techniques – Rolling Budgets, Zero-Based Budgeting (ZBB)
🔹 Transfer Pricing & Divisional Performance – ROI, RI, Economic Value Added (EVA)
🔹 Performance Appraisal & Strategic Control – Performance Pyramid, Building Block Model
📢 Most Likely Section C Topics:
✅ Performance Measurement & Business Strategy Alignment
✅ Risk Management & Decision-Making Techniques
📌 Exam Strategy & Time Management
⏳ Time Allocation:
🔹 Section A (50 marks) – 1 Compulsory Case Study – Max 90 minutes
🔹 Section B (50 marks) – Choose 2 out of 3 Questions (25 marks each) – Max 45 minutes per question
💡 Tips:
✔️ Think strategically! Explain how performance measures impact business objectives.
✔️ Justify recommendations! Don't just state; analyze and provide solutions.
✔️ Link answers to the scenario! Examiner wants application, not just theory.
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master Performance Measurement, Risk Management, Benchmarking
📅 Days 6-10 – Practice past papers, focus on structured answers
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of key models, rest before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve past papers under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read the requirement carefully – don’t assume the question!
✅ Structure answers logically – Introduction → Analysis → Conclusion
✅ Manage time wisely – stick to your time plan for each section!
✅ Use real-world business insights – demonstrate commercial awareness!
📢 Final Tip: Focus on high-mark areas, practice past papers, and stay calm!
📩 Share with others preparing for ACCA P5 (APM) – and GOOD LUCK! 🔥