December 2016

Hi there,

I plan on taking the December 2016 F8 exam and I have noticed that in regards to the “Test of Controls” so far this year the following systems have been tested.

March 2016: Deficiencies in Purchases system
June 2016: Deficiencies in Inventory system
Sept 2016. Deficiencies in Sales system.

Am I correct in assuming that there is a high chance the Dec sitting will test either 1)Payroll. 2) Cash system. 3)Non-current assets – systems. As the others have been tested already in 2016.

I understand that we should be comfortable with answering every aspect of the examinable syllabus, but due to time constraints and other commitments if one was to “narrow” their revision – does focusing on systems which haven’t been tested yet seem ‘common sense’? Thanks :).