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So damn difficult. The long answers were fine but the multiple choice questions were so difficult. Fingers crossed hope I passed.
The MCQs are very time consuming. I almost didn’t have time to work on the written part. I really hope I would pass this time. I feel the exams are getting harder.
Was that a good solution by q32 to explain the connection between reported figures and the 3 statement of bank? I write one side but do not know this was the task or not really.
Section A was easy I think but section B hard for me. Good Luck for everybody.I agree. MCQs were very difficult. I was so tired when I started doing section C, now I am not sure about it as well. In section B, rolling budget, did you increase variable costs?
I increased VC because that was connected to customer number If I remember well.
I failed MCQ but hopefully other B section Ok.
By TPAR Cost per hour I calculated fixed cost plus all labour cost. Hopefully this was needed.
By section C q31 I just wrote three variances (mainly adverse). Text was challanging there. Q32 marking I am courius how will be markedToo easy. ACCA is becoming like factory of accountants.
F4 pass rates 40-45 %, now 70-80%
F7 35-40% now 50%
F9, P2 also higher pass rates
join P1 and P3- only one exam from next year (probably easier than P1 and P3)
Something is wrong…Last q32: I mentioned some percentage between target and actual. And went by row wether the actual figures are fit to three main statements of bank or not. Other students?
Jure: e.g. 40%pass rate in dec f5 not so high. This exam was middle/hardWhat were people’s response to the Outsourcing + new contract section C question, i got a little muddled. The bank question I found quite nice, it was all there to extract the info and make clear points regarding values etc.
On the rolling budget the customer support costs were variable to the number of customers. So worked out the vc cost per unit by figuring out the number of customers at budgeted level and then using the new customer growth rate worked out the number of customers in q3. No of customers x vc cost per unit would be customer support costs in q3. Then next part of the question was staff costs which were partly variables so used high low method to separate out fixed costs. Hope this was right!
Does anyone remember what the answer was for Q1? The line on the graph represented profit, revenue etc..?
MSQs
1. Maturity cycle (variable cost per unit is lowest)
2. Profit line
3. $300 Favorable (mix variance)Did you also choose same?
Yes but was unsure of maturity. Thought it could be growth but then surely total cost is lowest when all economies of scale are achieved
Found the MCQs awful, so hard!
Q 31 – I did materials price var, then did materials usage variance and broke it into planning and operating variances. Same for labour effiecieny, anyone do the same?
I had 1) maturity, 2) revenue less fixed 3) 300 favourable.
TPAR in B section 1.4?
Q 31 I did the same. I got favourable price materials, adverse material usage, adverse labour efficiency
1. Launch
2.Revenue less fixed
3.300 Adverse
those were my answer, I may be very wrong@micksymooresy16 said:
Found the MCQs awful, so hard!Q 31 – I did materials price var, then did materials usage variance and broke it into planning and operating variances. Same for labour effiecieny, anyone do the same?
Yes I did the same. What was your materials price variance? Assume you did one variance for price as it was all planning?
Total disaster. I don’t know why the F5 examiner decided to punish us like this. I read the comments from students who took their exams on Monday and yesterday most were saying they had a fair paper. F5 wasn’t fair at all I find myself guessing 75% throughout. It will take a miracle for me to pass this paper to be honest. When I was going into the exam my fear was in section C but it turns upside down. Objective questions were damn difficult. Wow.
Azaramirov I made exactly the same as you by section A
Gasior the same as you (but did not divide into planning/operational due to lack of time).@micksymooresy16 said:
Found the MCQs awful, so hard!Q 31 – I did materials price var, then did materials usage variance and broke it into planning and operating variances. Same for labour effiecieny, anyone do the same?
Q 31 – I did material usage planning variance,material usage operational and material price planning variance.
Labour efficiency planning and labour efficiency operational1. Maturity
2. Revenue Less fixed
3. 300 Adverse (the contribution at actual sales mix was 12300 and contribution at standard sales mix would have been 12600 so it is an adverse variance)
4. Throughput in section B was 1.4
5. Have never heard of operational gearing before…did anyone know how to answer that?
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