Prepare

to pass

A guide to help
you if you are
studying

Financial
Reporting F7
 GETTING
STARTED
Prepare to pass

LEARNING
PHASE
REVISION
PHASE
Welcome to your guide helping Sections
you to study for your F7 exam Getting started 03

PREPARATION
Learning phase 09

Stages of
Why use this guide?

study

FINAL
✓✓ Structured approach to show you how to succeed Revision phase 15
✓✓ Signposted resources and how to use them Final preparation 19
✓✓ Tips for success to help you through your studies
✓✓ Interactive clickable checklists to keep you on track The exam 21

THE EXAM
Appendix – Links23
This guide applies to CBE and paper-based exams for September
and December 2016 and March and June 2017.

APPENDIX
– LINKS
02
 GETTING
STARTED
Your checklist

LEARNING
PHASE
Enter for your exam
Buy an Approved Content
Provider study text and question
and answer bank

REVISION
PHASE
Draw up your study plan
Get to know your exam

PREPARATION
FINAL
THE EXAM
Getting started

APPENDIX
– LINKS
03
 GETTING
STARTED
Getting started – Tips for success

Tips for success

LEARNING
PHASE
✓✓ The earlier you enter ✓✓ Remember to personalise When drawing up your
We strongly recommend that you for your exam the less your edition of Student study plan (see page 5)
buy an F7 Approved Content it costs! Use our exam Accountant so you receive
Provider study text and question planner tool to plan which F7 specific information ✓✓ Be realistic and consider
and answer bank to ensure exam exam(s) you want to sit as you need it. when you are best able

REVISION
success. These provide: and when. to study – maybe early

PHASE
✓✓ Computer based exams mornings work better
- the most up to date content ✓✓ Use the ACCA Learning are gradually being made for you or perhaps
and syllabus coverage. Community to link up with available in some of our shorter, more frequent
fellow students around markets – keep an eye study periods.
- tests, quizzes and other support the world studying the on Student Accountant
designed to help you prepare same exam as you – get and the ACCA website ✓✓ Once you have prepared

PREPARATION
for your exam. tips, join discussions and for news of what is your plan stick to it!

FINAL
- past exam questions updated share ideas and advice. happening where you are.
✓✓ Consider building in an
for changes to the syllabus, You can also access
extra study period after
question style and exam format live Q&A sessions and
Exempt from F3? every few chapters to
as well as practice questions and presentations.
review and consolidate
answers and full mock exams ✓✓ Spend some time ✓✓ Make sure you have the your learning.
to ensure you are fully prepared familiarising yourself assumed knowledge
for your exam. needed from F3 for F7 ✓✓ Take a 5-10 minute

THE EXAM
with the free resources
(see F7 syllabus and break every hour to help
You may want to consider available via the exam
study guide). maintain your motivation
attending a face to face or online resource finder on
and concentration.
tuition course with one of ACCA’s the student section ✓✓ If you feel your knowledge
Approved Learning Providers of the ACCA website – is lacking, consider ✓✓ Use this plan whether
for all or part of your studies. we will provide you with buying an F3 Approved you intend to self-study
specific guidance on Content Provider study through all the phases or
when and how to use mix with some tuition from

APPENDIX
text to refresh your

– LINKS
these resources during the understanding. an Approved Learning
relevant stages of study. Provider.
04
 GETTING
STARTED
Getting started – Draw up your study plan

Study plan checklist

LEARNING
PHASE

Calculate the number of weeks
from now until your exam
date and draw up a plan – see
Monday Tuesday Wednesday Thursday Friday Saturday Sunday
the example to the left and a
possible proforma for you to

REVISION
PHASE
Week 1 Monday Tuesday Wednesday Thursday Friday Saturday Sunday
Week 2 Monday Tuesday Wednesday Thursday Friday Saturday Sunday
use on the next page
Week 3 Monday Tuesday Wednesday Thursday Friday Saturday Sunday You may need to add or take away
Week 4 Monday Tuesday Wednesday Thursday Friday Saturday Sunday weeks depending on your own
Week 5 Monday Tuesday Wednesday Thursday Friday Saturday Sunday circumstances and which exam

PREPARATION
Week 6 Monday Tuesday Wednesday Thursday Friday Saturday Sunday sitting(s) you are focusing on

FINAL
Week 7 Monday Tuesday Wednesday Thursday Friday Saturday Sunday Block out days/half days/
Week 8 Monday Tuesday Wednesday Thursday Friday Saturday Sunday evenings already committed
Week 9 Monday Tuesday Wednesday Thursday Friday Saturday Sunday to family/social events
Week 10 Monday Tuesday Wednesday Thursday Friday Saturday Sunday
Plan study periods – evenings/
Week 11 REVISION
half days/full days, aiming for

THE EXAM
Week 12 REVISION roughly one evening/half day
Week 13 REVISION per chapter of your study text
Week 14 REVISION
If possible leave a six week
Week 15 REVISION
period for the revision and final
Week 16 REVSION AND FINAL PREPARATION
preparation phases

APPENDIX
– LINKS
Evening study period Daytime study period Other commitments

05
 GETTING
STARTED
Getting started – Your study plan Print out and write down when you will study, relax and revise!

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

Week 1

LEARNING
PHASE
Week 2

Week 3

Week 4

REVISION
PHASE
Week 5

Week 6

Week 7

PREPARATION
Week 8

FINAL
Week 9

Week 10

Week 11 REVISION

THE EXAM
Week 12 REVISION

Week 13 REVISION

Week 14 REVISION

Week 15 REVISION

APPENDIX
– LINKS
Week 16 REVISION AND FINAL PREPARATION

Evening study period Daytime study period Other commitments Colour boxes in your preferred highlighter colours.
06
 GETTING
STARTED
Getting started – Get to know your exam

LEARNING
PHASE
REVISION
PHASE

Review the syllabus ➤ These give you an understanding of the aims and objectives of the exam, learning
outcomes and exam structure as well as a comprehensive list of the documents
and study guide and the examinable for the current exam sittings
examinable documents for F7

PREPARATION

Scan the F7 specimen exam ➤ The specimen exam provides you with a clear picture of how F7 will be assessed and

FINAL
how the exam is structured as well as the likely style and range of questions that you
could see in the real exam


Review the examining team’s ➤ Using these resources at the start of your studies will help you understand the focus
of the exam by concentrating on the exam structure, question style, exam technique
guidance and tips as well as pitfalls to avoid – see an extract from the examiner’s approach
article over the page

THE EXAM
Review the examiner’s reports ➤ These provide feedback on students’ performance after each exam session, highlight
problem areas that students need to improve on and tell you what the examining
from the last four sittings teams are looking for; these are critical to your success in passing F7


Read the exam technique ➤ The article Multiple-choice questions will provide you with a head start in terms
of knowing what to expect and how to approach exam standard questions
articles for F7

APPENDIX
– LINKS
07
 GETTING
STARTED
Getting started – What the examiner has said about F7
(extracts from the examiner’s approach article)

§ § §

LEARNING
Comments on Comments on

PHASE
Comments on
the relationship analysis and interpretation
Section B:
between the exams: of accounts:

Candidates may observe that Part of the syllabus relates to the analysis The questions in this section could be on any
some accounting standards and interpretation of the financial statements. area of the syllabus but will primarily examine
appear in all three financial the interpretation and preparation of financial
Although candidates will be expected to

REVISION
PHASE
accounting exams. This statements for either a single entity or a group.
calculate various accounting ratios, a measure
illustrates the relationship
of the progression from F3 to F7, is that Section C questions will contain both written
between the exams, and
more emphasis is placed on the analysis and and computational elements.
reflects the continuity and
interpretation of what particular ratios are
progression of the syllabus. Remember that the content of individual
intended to measure. Questions that test the
Where a topic that appears IFRS and aspects of group accounting and
interpretation of group financial statements
interpretation can also be examined in

PREPARATION
in F3 is also included in
will also expect candidates to appreciate the
F7, any examination of Sections A and B.

FINAL
consolidation adjustments required to prepare
that topic will be at more The interpretation question will be based on
these financial statements and the impact that
advanced level, requiring the financial statements of either a single entity
they may have on their interpretation.
greater understanding and or a group. The consolidation question could
appropriately higher To summarise, candidates need to
be on statements of profit or loss and other
level skills. understand the concepts underlying the
comprehensive income and/ or statements of
preparation of an entity’s financial reports,
financial position. Consolidations will include

THE EXAM
to apply their knowledge of accounting
only a single subsidiary, but may include an
standards to prepare financial statements
associate. Group accounting questions may
of both single and group entities, and finally,
be based on ’extracts’ of financial statements
to demonstrate their analytical skills to assess
rather than the preparation of full financial
the performance of these entities.
statements.

APPENDIX
– LINKS
08
 GETTING
STARTED
Your checklist

LEARNING
PHASE
Work through the control
sheet which has been
designed to give you a
structured approach to your
learning phase to ensure you:

REVISION
PHASE
- gain the knowledge you
need; and
- learn how to apply that
knowledge to pass the exam

PREPARATION
FINAL
THE EXAM
Learning phase

APPENDIX
– LINKS
09
 GETTING
STARTED
Learning phase – Get the most out of your control sheet

Use the control sheet relevant to Tick the box Quiz/Test in the control

LEARNING
PHASE
the Approved Content Provider’s sheet once you have:
materials you have purchased:
✓✓ Attempted the quiz at the end of the
✓✓ Becker Professional Education – page 12 chapter (if you are using Becker or BPP
material) or the test your understanding
✓✓ BPP Learning Media – page 13 questions throughout the chapter
✓✓ Kaplan Publishing – page 14 (if you are using Kaplan material)

REVISION
PHASE
Tick the box Content in the control Tick the box Questions in the control
sheet once you have: sheet once you have:

✓✓ Read through the introduction ✓✓ Attempted the questions referred to in the

to the chapter question bank – some of these you should
do in full but others you can just draw up

PREPARATION
✓✓ Actively read and understood each a plan for, depending on the time you

FINAL
chapter’s content have available

✓✓ Noted any additional commentary ✓✓ Compared your answer, or plan, with the
and exam focus tips provided solution given and understood where you
did well or not so well and why
✓✓ Worked through and understood
examples and illustrations of

THE EXAM
concepts given Tick the box ACCA related resources
in the control sheet once you have:
✓✓ Read / viewed the related ACCA
article(s) / video(s) signposted
✓✓ Note that ACCA produces new articles
and videos throughout the year and so you

APPENDIX
should always check the technical articles

– LINKS
page on the website to ensure you have
seen all of the related resources
10
 GETTING
STARTED
Learning phase – Tips for success

Tips for success

LEARNING
PHASE
✓✓ Actively read the material ✓✓ help you remember the ✓✓ Visit the ACCA Learning
– ask yourself ’do key knowledge areas. Community regularly to
I understand this?’ view new video content
If not re-read and ✓✓ Always work through the and to join online study
re-work examples – questions signposted – events.

REVISION
PHASE
if you still struggle, it is vital that you practise
make a note and come questions throughout the ✓✓ There are PER (Practical
back to it during the learning phase as this Experience Requirement)
revision phase. will ensure that you are objectives associated
applying the knowledge with specific syllabus
✓✓ Scan headings before you learn as you progress. areas and, if possible,

PREPARATION
going into the detail to you should try to gain
give you an idea of the ✓✓ Make sure you use the experience in these

FINAL
content first and consider ACCA resources to help alongside your studying
highlighting, underlining, your understanding – as this will help you to
making notes, drawing these give you real insight put your studies into a
pictures or mind maps to help you in your exam. workplace context and
– whatever helps you ✓✓ If you find you are not reinforce what you have
to remember. covering all of the material learned.

THE EXAM
✓✓ Consider using the in each study period, build ✓✓ Try to read a good quality
additional resources some extra time into your business journal or
provided by the study plan – everyone newspaper regularly and
Approved Content works at a different pace. use this to help bring your
Providers including ✓✓ Keep an eye on Student studies to life by linking
for example passcards Accountant for any your learning into what
or pocket notes to relevant articles. you are reading.

APPENDIX
– LINKS
11
 GETTING
STARTED
Learning phase – Control sheet for Becker Professional Education

Chapter Content Quiz/Test Questions ACCA related resources

✓✓ tick the boxes below when complete

LEARNING
Introduction

PHASE
• Not-for-profit organisations – part 1
1 International financial reporting standards • Not-for-profit organisations – part 2
• The need for and an understanding of a conceptual framework
2 Conceptual framework • IASB’s conceptual framework for financial reporting
3 IAS 1 presentation of financial statements • Suspense accounts and error correction
4 Accounting policies
5 IFRS 15 Revenue from contracts with customers • Revenue revisited
6 Inventory and biological assets

REVISION
PHASE
• Accounting for property, plant and equipment
7 IAS 16 Property, plant and equipment • Property, plant and equipment and tangible fixed assets – part 1
• Property, plant and equipment and tangible fixed assets – part 2
8 IAS 23 Borrowing costs
9 Government grants
10 IAS 40 Investment properties • How to account for property
11 IAS 38 Intangible assets • Research and development
12 IFRS5 Non-current assets held for sale and discontinued

PREPARATION
operations
13 IAS 36 Impairment of assets

FINAL
• Lease – operating or finance?
14 IAS 17 Leases • Accounting for leases
15 IAS 37 Provisions, contingent liabilities and contingent assets
16 IAS 10 Events after the reporting period
17 IAS 12 Income taxes • Deferred tax
18 Financial instruments • What is a financial instrument?
19 Conceptual principles of Groups

THE EXAM
• IFRS 3 – Business combinations
20 Consolidated statement of financial position • Impairment of goodwill
21 Consolidation adjustments • IFRS 3 – Business combinations
22 Consolidated statement of comprehensive income
• Performance appraisal
23 IAS 28 Investment in associates • Exam technique article: How to approach performance appraisal questions
24 Foreign currency transactions
25 Analysis and interpretation
• Study support video: Cash flows and interpretations

APPENDIX
26 IAS 7 Statement of cash flows

– LINKS
• Cash flow statements
27 IAS 33 Earnings per share

When watching the study support videos, focus at this stage on the technical aspects – you will watch these
12
again during the revision phase and at that point you will be able to focus more on the exam technique aspects.
 GETTING
STARTED
Learning phase – Control sheet for BPP Learning Media

Chapter Content Quiz/Test Questions ACCA related resources

✓✓ tick the boxes below when complete

LEARNING
Introduction

PHASE
• The need for and an understanding of a conceptual framework
1 The conceptual framework • IASB’s conceptual framework for financial reporting
2 The regulatory framework
• Accounting for property, plant and equipment
• Property, plant and equipment and tangible fixed assets – part 1
3 Tangible non-current assets • Property, plant and equipment and tangible fixed assets – part 2
• How to account for property
4 Intangible assets • Research and development

REVISION
5 Impairment of assets

PHASE
6 Revenue • Revenue revisited
7 Introduction to groups
• IFRS 3 – Business combinations
8 The consolidated statement of financial position • Impairment of goodwill
The consolidated statement of profit or loss and other
9
comprehensive income
10 Accounting for associates

PREPARATION
• What is a financial instrument? – part 1
11 Financial instruments • What is a financial instrument? – part 2

FINAL
• Lease – operating or finance?
12 Leasing • Accounting for leases
13 Provisions and events after the reporting period
14 Inventories and biological assets
15 Taxation • Deferred tax
16 Presentation of published financial statements • Suspense accounts and error correction
17 Reporting financial performance

THE EXAM
18 Earnings per share
• Performance appraisal
19 Calculation and interpretation of ratios and trends • Exam technique article: How to approach performance appraisal questions
Limitations of financial statements and interpretation
20
techniques
• Study support video: Cash flows and interpretations
21 Statements of cash flows • Cash flow statements
22 Accounting for inflation

APPENDIX
• Not-for-profit organisations – part 1
23 Specialised, not-for-profit and public sector organisations

– LINKS
• Not-for-profit organisations – part 2

When watching the study support videos, focus at this stage on the technical aspects – you will watch these
13
again during the revision phase and at that point you will be able to focus more on the exam technique aspects.
 GETTING
STARTED
Learning phase – Control sheet for Kaplan Publishing

Chapter Content Quiz/Test Questions ACCA related resources

✓✓ tick the boxes below when complete

LEARNING
Introduction

PHASE
1 Introduction to published accounts • Suspense accounts and error correction
• Accounting for property, plant and equipment
• Property, plant and equipment and tangible fixed assets – part 1
2 Tangible non-current assets • Property, plant and equipment and tangible fixed assets – part 2
• How to account for property
3 Intangible assets • Research and development
4 Impairment of assets
5 Non-current assets held for sale and discontinued operations

REVISION
PHASE
• The need for and an understanding of a conceptual framework
6 A conceptual and regulatory framework • IASB’s conceptual framework for financial reporting
7 Conceptual framework – Measurement of items
8 Other standards
• Lease – operating or finance?
9 Leases • Accounting for leases
• What is a financial instrument? – part 1
10 Financial assets and financial liabilities

PREPARATION
• What is a financial instrument? – part 2
11 Foreign exchange

FINAL
12 Revenue • Revenue revisited
13 Taxation • Deferred tax
14 Earnings per share
15 IAS 37 and IAS 10
16 Principles of consolidated financial statements
• IFRS 3 – Business combinations
17 Consolidated statement of financial position

THE EXAM
• Impairment of goodwill
18 Consolidated statement of profit or loss • IFRS 3 – Business combinations
19 Associates
20 Disposals of subsidiaries
• Performance appraisal
• Not-for-profit organisations – part 1
21 Interpretation of financial statements • Not-for-profit organisations – part 2
• Exam technique article: How to approach performance
appraisal questions

APPENDIX
• Study support video: Cash flows and interpretations
22 Statement of cash flows

– LINKS
• Cash flow statements

When watching the study support videos, focus at this stage on the technical aspects – you will watch these
14
again during the revision phase and at that point you will be able to focus more on the exam technique aspects.
 GETTING
STARTED
Your checklist

LEARNING
PHASE
Revisit areas you struggled
with during the learning phase
Ensure you are confident with
the knowledge needed to pass

REVISION
the exam

PHASE
Make sure you are able to apply
that knowledge in questions

PREPARATION
FINAL
THE EXAM
Revision phase

APPENDIX
– LINKS
 GETTING
STARTED
Revision phase – Question practice


Exam-standard question practice

LEARNING
Tips for success

PHASE
is vital now
 ork through as many questions
W
✓✓ Consider blocking time notes for some parts
as possible and all mock exams in your study plan for and do others in full.
included in the Approved Content specific questions or
✓✓ Work through the
Provider question and answer mock exams to ensure
answers carefully –

REVISION
banks – remember these are best you cover everything.

PHASE
pay attention to areas
for question practice as they include ✓✓ Don’t be afraid to you got wrong and
past exam questions updated for attempt questions you understand where you
have already done – went wrong – it is better
syllabus and format changes especially the ones to do a few questions

Work through the specimen exam you found tricky first well, than lots of

PREPARATION
time round. questions badly.
– this will provide you with a clear

FINAL
picture of what the exam will look ✓✓ It is really important ✓✓ Try not to look at the
like making sure you know what that you do some answers before really
questions in full, to attempting the question
to expect on the day exam time – time – you won’t be able to
management is often do this in the real exam!
an issue and the more
✓✓ Don’t forget to review

THE EXAM
you prepare yourself the
better you will perform the marking guide too –
in the exam. you need to understand
how marks are allocated
✓✓ To keep motivation to ensure you know how
high, break some to maximise your marks.
questions into individual
parts, write plans or

APPENDIX
– LINKS
16
 GETTING
STARTED
Revision phase – Key resources


Review the examining team’s guidance again in the

LEARNING
Tips for success

PHASE
context of what you have learnt

Remind yourself of areas that students often struggle
✓✓ Don’t give up easily – if you
with and obtain tips on how to ensure you do not make really cannot understand
the same mistakes by reviewing the examiner’s reports something then consider
from the last four sittings again posting a question on the

REVISION
ACCA Learning Community –

PHASE

View the study support video and exam technique if you found it difficult so will
article referred to in your control sheet again – have others.
this time focusing on the exam technique.

Read the exam technique article Multiple-choice
questions – this time using the techniques to help

PREPARATION
you practice questions

FINAL

Make sure you read the study skills articles in
Student Accountant covering topics such as how
to overcome exam anxiety as well as checking the
Student Accountant Hub for any new technical

THE EXAM
articles related to F7

APPENDIX
– LINKS
17
 GETTING
STARTED
Revision phase – What the examiner has said about F7
(extract from the December 2015 examiner’s report)

LEARNING
Comments on

PHASE
Section A Question 1:

This was a 15 mark question requiring the calculation of This was generally well done; however, the most common
consolidated goodwill (part (a) for 4 marks) and the preparation errors were:
of a consolidated statement of profit or loss and other
- f ailure to time apportion some line items (commonly the
comprehensive income for 11 marks (part (b)).

REVISION
associate’s profit and additional depreciation on the plant)

PHASE
This question was generally well answered by candidates, with
-e
 xcluding all of the intra-group sales/purchases in the year (only
some gaining very high marks.
post-acquisition intra-group items should be eliminated)
Part (a) contained many items that have been extensively
examined in past exams; for the purchase consideration there -u
 sing the wrong margin to calculate URP (and sometimes basing
was a share exchange, contingent consideration and non- the URP on all intra-group sales, rather than on the inventory at
the year-end)

PREPARATION
controlling interest valued at fair value. The net assets acquired
required an adjustment for the fair value of plant. The most -o
 mitting the increase in the contingent consideration (following

FINAL
common error was to include the contingent consideration on from part (a))
at its value on the date the financial statements were being
prepared (the year-end). It should have been at its original - t ime apportioning the property revaluation gain of the
estimate with any change reported in profit or loss. subsidiary, even though the question clearly stated this gain was
all post-acquisition
Part (b), the preparation of a consolidated statement of
profit or loss and other comprehensive income, required - f ailure to adjust the subsidiary’s profit for the time

THE EXAM
time apportionment (nine months post-acquisition) for the apportionment, URP in inventory and additional depreciation,
acquisition of the subsidiary together with adjustments for before calculating the non-controlling interest figures.
unrealised profit (URP) in inventory and replacing the dividend
income from an associate with the parent’s share of its
underlying profit (after tax). The other comprehensive income
related to the revaluation of the group’s property.

APPENDIX
– LINKS
18
 GETTING
STARTED
Your checklist

LEARNING
PHASE
You are clear on the knowledge
you need to pass the exam
as well as how to apply that
knowledge

REVISION
You have the skills you need

PHASE
to pass the exam – eg time
management

Ensure you are

PREPARATION
PREPERATION
familiar with:

FINAL
the exam format
the style of questions
the way the marks are allocated

THE EXAM
what specific syllabus areas
are likely to be tested and
in which questions

Final preparation

APPENDIX
– LINKS
19
 GETTING
STARTED
Final preparation – Tips for success
§ §
An extract from the An extract from the
syllabus and study guide for F7 F7 specimen exam marking guide

LEARNING
PHASE
An individual question may often involve Section C Question 32 
elements that relate to different subject areas
(a) Analysis of results
of the syllabus. For example the preparation of
 A like for like comparison taking account of the consolidation
an entity’s financial statements could include
matters relating to several accounting standards.  and the contract 5
____
(b) Up to 5 marks for ratio calculations

REVISION
Questions may ask candidates to comment 5

PHASE
on the appropriateness or acceptability of Profitability 4½
management’s opinion or chosen accounting  Gearing and interest cover 2½
____
treatment. An understanding of accounting
12
 ____
principles and concepts and how these are
applied to practical examples will be tested. (c) Additional information
 Any three of the six suggestions provided 3

PREPARATION
PREPERATION
Questions on topic areas that are also included in ____
F3 will be examined at an appropriately greater

FINAL
20
 ____
depth in this exam.
Candidates will be expected to have an
appreciation of the need for specified accounting
standards and why they have been issued. For
detailed or complex standards, candidates need
Tips for success
to be aware of their principles and key elements.

THE EXAM
✓✓ Go over questions again that or what specific syllabus areas
you found difficult during the are likely to be tested in which
revision phase and make sure you questions, read the syllabus
attempt at least one mock again and study guide again.
in full to time.
✓✓ If you are not sure about how
✓✓ If you are unsure about the exam the marks are allocated review
format, the style of questions the specimen exam again.

APPENDIX
– LINKS
20
GETTING LEARNING REVISION FINAL APPENDIX
THE EXAM
STARTED PHASE PHASE PREPARATION – LINKS
Make sure you are ready
to walk into your exam
Your checklist

The exam
21
 GETTING
STARTED
The Exam – Tips for success

LEARNING
Tips for success

PHASE
Very few students enjoy for the exam (black ✓✓ Try not to get into
taking exams but there pens, calculator etc). discussions with fellow
are things you can do students just before the
✓✓ Don’t forget to take exam about what might
to make the experience your exam docket with

REVISION
come up – again this will

PHASE
less stressful! you as well as your only cause you stress.
student identification.
✓✓ Identify where the
exam hall is. ✓✓ Eat properly before you
leave for the exam.
✓✓ Plan your route to the
exam hall, considering ✓✓ Sleep properly – do not

PREPARATION
the time of day you will spend the night before

FINAL
be travelling and any doing last minute late
potential issues. night revision – you will
Once the exam is over:
perform so much better
✓✓ Have in place a back-up
if you are alert and ✓✓ Relax.
plan in case of traffic
well rested (and in
problems or public ✓✓ Don’t over
any case, last minute
transport delays. analyse – you
revision will only cause

THE EXAM
✓✓ Ensure you have all the you to panic!). cannot change
equipment you need anything now!

Good
Luck!

APPENDIX
– LINKS
22
GETTING LEARNING REVISION FINAL APPENDIX
THE EXAM
STARTED PHASE PHASE PREPARATION – LINKS
Appendix – Links
23
 GETTING
STARTED
Appendix – Links

Page No. Link URL

LEARNING
04 Enter for your exam [Link]

PHASE
04 ACCA Learning Community [Link]

04 Exam planner tool [Link]

04 Exam resource finder [Link]

04 Student section [Link]

REVISION
PHASE
04 Approved Learning Provider(s) [Link]

04, 07, 20 Syllabus and study guide [Link]

04, 11, 16 Approved Content Provider(s) [Link]

07 Examinable documents [Link]

PREPARATION
07, 16, 20 Specimen exam [Link]

FINAL
07, 17 Examining team’s guidance [Link]

07, 17 Examiner’s reports [Link]

Exam technique article:
07, 17 [Link]
Multiple-choice questions
10 Technical articles [Link]

11 PER (Practical Experience [Link]

THE EXAM
Requirement) objectives

12, 13, 14 Lease – operating or finance? [Link]

[Link]
12, 13, 14 What is a financial instrument – part 1
[Link]
The need for and an understanding [Link]
12, 13, 14
of the conceptual framework [Link]
IASB’s conceptual framework for [Link]
12, 13, 14
financial reporting [Link]

APPENDIX
– LINKS
24
 GETTING
STARTED
Appendix – Links

Page No. Link URL

LEARNING
[Link]
12, 13, 14 How to account for property

PHASE
[Link]
[Link]
12, 13, 14 Accounting for leases
[Link]
Accounting for property, plant
12, 13, 14 [Link]
and equipment
12, 13, 14 IFRS 3, business combinations [Link]
[Link]
12, 13, 14 Performance appraisal
[Link]

REVISION
[Link]

PHASE
12, 13, 14 Not-for-profit organisations – part 1
html
12, 13, 14 Not-for-profit organisations – part 2 [Link]
[Link]
12, 13, 14 Impairment of goodwill
html
12, 13, 14 Deferred tax [Link]

PREPARATION
12, 13, 14 Research and development [Link]
Property, plant and equipment [Link]

FINAL
12, 13, 14
and tangible fixed assets – part 1 [Link]
Property, plant and equipment [Link]
12, 13, 14
and tangible fixed assets – part 2 [Link]
Suspense accounts and error [Link]
12, 13, 14
correction html
Study support video – cash flows
12, 13, 14 [Link]
and interpretations
Exam technique – how to approach [Link]
12, 13, 14

THE EXAM
performance appraisal questions html
[Link]
12, 13, 14 Cash flow statements
[Link]
[Link]
12, 13, 14 Revenue revisited
html
[Link]
13, 14 What is a financial instrument – part 2
[Link]
Study skills article in Student
17 [Link]
Accountant

APPENDIX
– LINKS
25
 F7 – March 2016 update
© ACCA [Link]