*** F6 December 2013 Exam was.. Post your comments ***

8 Feb for Dec intake. 8 Aug for June intake. Fix dates for all the attempts. Exam fee deadline dates are also 8. ACCA says 8 is the date.

Q1 was 30 marks
Q2 was 25 marks

I agree absolutely with Gabriel. This and F5 yesterday are my first written ACCA exams and I have found them to be far cups for the following reasons:

1) Time pressure – having to read and think about 2 pages of tricky information and structure an answer in a way that a marker would be able to follow. All in the space of 36-45 mins per question. I’m only getting through around 60% of the exam, even working at a frantic pace. So I’ll need to score 50 out of 60 to pass. Same with F5 yesterday.

2) The information in the questions is not worded clearly. Just as one example, I could not tell if (or how) the lease from question 2 had been accounted for in the operating profit figure.

3) Always some curve ball or obscure part of the syllabus early in the question that throws me off and slows me down worrying about it for the rest of the question. Like insurance payments received after the year end but in respect of damage occuring during the year (question 2 – the insurance for the flood damage was received on 4th April and company year end was 31st March). The strange thing is, I almost didn’t spot it, but when I did I spent about 15 mins worrying about it and changing my figures. But from what I gather now, the insurance should’ve been included after all, so it would’ve been better if I hadn’t spotted it. What kind of examiner plays these tricks on people ?

3C Pat. The question stated that he would continue to be a higher tax payer in 2013/14. The only thing I could think of is by delaying the sale a couple of days the capital gains tax would become payable 31/01/15 rather than 31/01/14.
Tricky exam and I think the examiners were aware of that. There were far more comments and notes throughout the paper saying you no not need to consider this and that.

3C – I thought it was something to do with roll over relief, but couldn’t quite think what!?

I am hoping that too – question 1 was a great question and q2 was ok too, so I am hoping that I too score healthy marks on those two as 3 and 4 – not great, it wasn’t really that hard, just the time pressure is awful and I felt so rushed made so many silly mistakes. Hard to forget it and carry on studying for the Law next week. Is anyone else doing Law?

i completely Agree frank, OMG how do you do four!! I am struggling with two fitting all the studying in as well as working! You must be shattered! Godluck.

I think F6 was very HARD and it was too long i had and hour and 15min to complete 3 questions the CT computation was challenging…..

I have been away from studying for a good few years, and this was my first exam sitting for a long time.

iI had real practical problems in getting to the exam hall because of an incident and I was more concerned in getting there, and this really spoilt my concentration.

I was able to work through questions 1 & 2 reasonably well but the remaining three questions showed up a gap in my knowledge of Partnership change of accounting date/ partner exit, Capital Gains and Inheritance Tax, so passing will be very marginal, at least I know where to start studying tax for June 2014.

Thanks Open Tuition in all you do, and good luck to all who gave the exams a go to-day.

Richard

I completely agree with Frank, did my F6 exam in June 13, really really thought i’m gonna get over 70 but managed to get 60-ish. examining style is getting easier but actually trickier.

It was a long paper with tricks and bits inside, not good if you are constrained under 3 hours .. And the invigilator kept on bothering me about filling up the circle in every single page for even the continuation of an answer.. Like if Ur doing number 1 u will have to circle every page of the continuation on that answer.. I didn’t do that in my previous papers that I had passed.. But she was bothering me so much I had to show her I was doing that and just ended up doing in for only number.. And I would have talked about the paper and so but guys did I fk up in anyway with the numbering … !! A lame thing to ask , but well worried and didn’t know whom to ask

I managed to complete Q1 and Q2 within the time limit. But Q3 took the life out of me! I couldn’t keep up with the time and I had to leave the last two sections of the last question!

@sidk aia was only available against integral part of the building element. capital allowances was to be calculated on all of the assets