ACCA P5 Questions Analysis

Below is the list of all ACCA P5 questions examined so far (download PDF file)

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ACCA P5 question analysis – by paper

Pilot paper Q1 (a) Large budgeting/actual performance calculations
Pilot paper Q1 (b) (c) Validity of comparison of two operations
Pilot paper Q1 (d) Ethics
Pilot paper Q1 (e) Performance measures/indicators
Pilot paper Q2 (a) Quality
Pilot paper Q2 (b) Structure and performance measures
Pilot paper Q3 (a) Transfer pricing
Pilot paper Q3 (b) Expected values; risk
Pilot paper Q4 (a) (b), (c) Comparative financial performance
Pilot paper Q4 (d) EBITDA
Pilot paper Q5 (a) Budgeting
Pilot paper Q5 (b) Budgeting: Activity based budgeting
Pilot paper Q5 (c) Budgeting: Beyond budgeting
December 2007 Q1(a) Large budgeting/actual performance calculations
December 2007 Q1(b) Validity of comparison of two operations
December 2007 Q1(c) Closure decision
December 2007 Q2(a) Divisional performance measurement; residual income;
December 2007 Q2(b) Economic value added
December 2007 Q3(a) Calculation of sales margin
December 2007 Q3(b) Critical success factors
December 2007 Q3(c) Enterprise resource planning system
December 2007 Q4(a) (b) (c) Activity based costing
December 2007 Q5(a) Porter’s five forces
December 2007 Q5(b) Performance measures/indicators
June 2008 Q1(a) Divisional performance measurement; residual income; return on investment; EVA
June 2008 Q1(b) Benchmarking
June 2008 Q2(a) (b) (c) Budgeting: Budgeting problems
June 2008 Q3(a) Strategic and economic factors
June 2008 Q3(b) Corporate culture
June 2008 Q4(a) (b) (c) Financial viability of a new product
June 2008 Q5(a) (b) Quality
December 2008 Q1(a)(b) Divisional performance measurement
December 2008 Q2(a)(b)(d) Performance measurement
December 2008 Q2(c) Quality software
December 2008 Q3(a) Planning gap
December 2008 Q3(b) Problems with acquisition
December 2008 Q3(c)(d) Government influences
December 2008 Q4(a) Transfer pricing
December 2008 Q4(b) Quality
December 2008 Q5(a)(b) (c) Activity based costing
June 2009 Q1(a) Performance measurement
June 2009 Q1(b) Balanced scorecard
June 2009 Q2(a) Net present value
June 2009 Q2(b) Intellectual capital valuation
June 2009 Q2(c) Non-financial performance measurement
June 2009 Q2(d) Maximin etc
June 2009 Q3(a) Agency theory and expectancy theory
June 2009 Q3(b) Performance measurement
June 2009 Q4(a) Pricing for profit maximisation
June 2009 Q4(b) Financial evaluation of proposed changes
June 2009 Q4(b) Profit improvement
June 2009 Q5(a)(b) Quality
December 2009 Q1 (a) Large budgeting/actual performance calculations
December 2009 Q1 (b)(c) Performance measurement
December 2009 Q2 (a) Beyond budgeting
December 2009 Q2 (b) Performance measures/indicators
December 2009 Q3 (a)(b) Transfer pricing
December 2009 Q4 (a) Performance measurement
December 2009 Q4 (a) Financial, economic and social considerations of a policy
December 2009 Q5 (a) Mission statement
December 2009 Q5 (b) Critical success factors
December 2009 Q5 (b) Non-financial performance measurement
June 2010 Q1 (a) Balanced scorecard
June 2010 Q1 (b) Cost calculation
June 2010 Q1 (c) Reasons for trends
June 2010 Q1 (d) Sub-contracting
June 2010 Q2 (a) Budgeting calculation
June 2010 Q2 (b) Expected values
June 2010 Q3 (a) (b) Value for money audit
June 2010 Q3 (c) Intangibility, heterogeneity, simultaneity, perishability
June 2010 Q4 (a) Activity based costing
June 2010 Q4 (b) Activity based management
June 2010 Q5 (a) Cost targets
June 2010 Q5 (b) Performance pyramid
December 2010 Q1 (a)(b) (c) (d) Critical success factors and performance indicators
December 2010 Q2 (a) Activity based costing
December 2010 Q2 (b) Beyond budgeting
December 2010 Q3 (a)(c) Value based management
December 2010 Q3 (b) Economic value added
December 2010 Q4 (a) (b) (c) Environmental/ecological issues
December 2010 Q5 Corporate failure

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