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  1. Dear Mr. John,

    I am preparing for First three papers (F1,F2,F3) and professionally i belong to hotel industry Finance and below are the few question i have that which are the chapter i have to refer for the below details:

    1. FUND RAISING
    2. GROUP WORKING CAPITAL MANAGEMENT
    3. BANKING AND REFINANCING
    4. CORPORATE RE-STRUCTURING WEALTH MANAGEMENT
    5. COST REDUCTION STRATEGY
    6. IPO
    7. BUSINESS SUSTAINABILITY
    8. BEING DEBT FREE ORGANIZATION
    9. EMPLOYEES RETAINMENT STRATEGIES
    10. COST OPTIMIZATION RATHER THAN COST REDUCTION
    11. CREATION OF TEMPORARY FINANCIAL BURDEN BY REDUCING PERMANENT FINANCIAL BURDEN
    12. CONVERTING CULTURALLY FAMILY RUN ORGANIZATION TO PROFESSIONALLY MANAGED ORGANIZATION.
    13. MAKING PRESENCE IN THE MARKET : BEING REPUTABLE
    14. IMPROVEMENT IN CASH OPERATING CYCLE
    15. INTRODUCTION & IMPLEMENTATION OF ZERO BASED BUDGET
    16. BANKING ARRAGEMENT
    17.GOP GROWTH & NOV GROWTH
    18.DEVISED INVESTMENT & FUND ALLOCATION STRATEGY

    Thank you in advance for usual support

    Regards,
    Victor

    • I do not know where you have got your list of topics from, but not all of them are relevant to the first three ACCA papers (which are no longer called F1, F2 and F3 – they are called AB, MA and FA).

      Our lectures and notes for each of the three ACCA papers, are complete free courses for each of the papers and cover everything needed to be able to pass the exams well.

  3. Dear John,

    I am still unclear on when to include scrap value into the tax benefit calculation. I depreciated at cost (£1250 per yr), calculating the capital allowance with the final year being 30% on £1250 – £500. Why is this not correct?
    Many thanks in advance

      • Thank you for replying so promptly. I just watched the lecture but I am still not clear why chapter 8 example 4 includes the scrap value in the WDA calculation whilst in this exam question it does not? am I missing something?

      • But of course the exam question includes the scrap value the capital allowance calculation.

        The saving at time 5 (because of the one year delay) is the tax rate as applied to the tax written down value less the sale proceeds!

      • Eureka!

        I went back to the answer model from ACCA after what you said, and found the keyword: Total “tax-allowable depreciation” = 5,000,000 – 500,000 = $4,500,000. Thank you John. I could have been stuck forever on this!

        And thanks for all your wonderful lectures.

  4. Hi John. Can you guide me how to make clear of putting the inflation to the correct time(year)?

    Is it so if the question says In Current Price Term, the inflation starts at time 1?

    If so, how does the question will say if the inflation starts at time 0?

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