My "intelligent guesses" and predictions for the F5 Dec 2013 Exam.

DISCLAIMER! PLEASE READ THE BELOW LINES FIRST BEFORE SCROLLING DOWN TO THE TIPS. FAILURE TO READ THE BELOW DISCLAIMER WILL RENDER INVALID ALL FUTURE PROPOSALS OF LIABILITY ON ME.

Well this is not endorsed by any organization or ACCA. These are purely my own intuitions and have not been derived from any source, organization or from OT itself. You must not rely on these tips, and in any unfortunate event of exam failure, you shall and won’t hold the original poster (Gabriel) liable. Read them and rely them on your own predilection and risk.

So here are the tips:

1. Throughput accounting/target costing (written question) and slight chance of EMA (environment management accounting)
2. Make or buy decisions/shutdown or further processing decisions. Or RELEVANT COSTING.
3. VARIANCE ANALYSIS (PROBABLY MIX AND YIELD VARIANCES) BUT CERTAINLY BE READY FOR EVERYTHING IN VARIANCES.
4. Transfer pricing like bath co in Dec 2011 or Performance measurement for not for profit organisations (total theory question in this case)
5. Budgeting – mix of discussion on behavioral aspects and mix of calculations – for example preparing activity based budgets or rolling budgets.

If you disagree with any of the above, or want to add any of your suggestions then please do so in the reply.

Again, I take no responsibility if you rely on these and the prediction are wrong! Do it at your own discretion.