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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
If you have started this session with Performance Management, this post will be important for you.
#F5 syllabus QUICK guidance:
A. Information technologies and system for organization performance.
I'm sure that this part is already familiar to you. Here you will find the same stuff from F1, F2, F3, ethics but the information will be more detailed.
B. Specialist cost and management accounting techniques.
Only 2 things you should understand is throughput accounting (bottleneck, TPAR) and environmental management accounting (techniques and TBL) because the principles of ABC, target and life-cycle costing have been meet earlier in F2.
C. Decision making techniques.
The most interesting part. Here you will cover:
- CVP analyses (about breakeven point);
- Limiting factors (Slack and scarce recourses, shadow price)
- Pricing decision (demand based approach, different pricing strategies)
- Relevant costing:
~ Make or buy decision;
~ Shut down;
~ One-off contracts
~ Further processing decisions.
- Risk and uncertainty:
~ Expected values
~ Pay-off tables
~ MaxiMax, MaxiMin, MiniMax
~ Decision trees
D. Budgeting and control.
I can break down this part as follows:
- Types of budgeting:
~ Fixed/Flexed/Flexible budgets
~ Incremental budgeting
~ Zero based budgeting
~ Rolling budgeting
~ Activity based budgeting
- Quantitative techniques:
~ High/Low method
~ Learning curve (!!!)
~ Linear regression (correlation, coefficient of determination)
- Variances:
~ Material variance (Yield+Mix=Usage variance)
~ Labour variance
~ VOH and FOH variances
~ Sales variances (Quantity+Mix=Volume variance)
~ Planning and operational variances
E. Performance measurement and control.
- Financial and Non financial measures:
~ Ratios
~ Balanced scorecard
~ Building block model
~ Value for money
- Divisional performance and Transfer pricing (!!!)
ACCA with SB
Trade /bulk discount - скидка за объём приобретаемого товара, прогрессивная скидка
Settlement/cash discount - скидка за ускорение оплаты, скидка за досрочную оплату
Discount - дисконт, скидка, вычет, разница
Financial Position Statement
Position statement is also called as balance sheet, which reflects the financial position of the firm at the end of the financial year. Position statement helps to ascertain and understand the total assets, liabilities and capital of the firm. One can understand the strength and weakness of the concern with the help of the position statement.
Here (consolidated statement of fin.position)
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Survey Details:
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Join the ACCA team on our live YouTube session and Get Ahead for the September 24 Applied Skills and Strategic Professional exams.
Going live at 25 July at 1pm BST:
https://ow.ly/IJMh50SJKJv
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Variable consideration
When goods are sold on credit, the seller must estimate the amount of revenue that will be receivable. Trade discount is always deducted in arriving at the price to be invoiced. If early settlement terms are offered to the customer, the seller must estimate whether or not it is probable that the early settlement terms offered will be taken by the customer.
Customer is expected to gain a cash discount advantage.
If it is probable that early settlement will be made by the customer, then early settlement discount should be deducted in arriving at the invoice price.
Customer isN'T expected to gain a cash discount advantage.
If it is probable that early settlement will not be made by the customer, early settlement discount is not deducted in arriving at the invoice price. When cash is subsequently received from the customer, any under- or over-receipt of cash (in comparison with the receivable recorded) is adjusted against revenue.
Statement of Changes in Owner’s Equity
It is also called as statement of retained earnings. This statement provides information about the changes or position of owner’s equity in the company. How the retained earnings are employed in the business concern. Nowadays, preparation of this statement is not popular and nobody is going to prepare the separate statement of changes in owner’s equity.
This is best channel. I can advice it for all girls. It's owner one of my best friend. Top achiever F5 march exam 2024
Hi, I’m Gulasal from Uzbekistan🇺🇿
Here I’m sharing my journey in learning ACCA. About that👇👇👇
❗️Also, I post useful materials like video lessons, tips and audio explanations relating to ACCA and in general to Accounting
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Book your next exam till 29 july
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