2013年下半年ACCA考试P1复习资料

　　As one of the most fundamental and essential paper of ACCA，there are lots of challenges we should handle firstly before sitting the exam，such as：

　　1.How to answer logically？

　　2.How to identify the most important information to facilitate your answer？

　　3.How to arrange your time to make it sure that you can finish ALL questions within the available time？

　　4.How to maximize your marks by using techniques？

　　I am pleased to have the following illustrations by specifying the above challenges，especially for those candidates who is going to sit December 2010 exam.

　　The reason of putting this paper under ACCA new exam syllabus as an essential paper of professional level since Dec. 2007 is to ensure every ACCA member have the fundamental knowledge on how to providing professional accounting service to the public ethically，therefore，my first advice is when you are answering questions，try to THINK for a few seconds on how to illustrate your answer ethically and ARRANGE your answer framework based on what you thought because there are lots of students who used to write the answer directly without any prearrangement，when I asked my students how could that happen，I was told that they used to write answer with thinking how to answer simultaneously，then，I am interested in what if you wrote a lots paragraphs，once your find what you wrote was totally wrong，what will you do？So，what I mean as ‘Think’ refers to the following three matters you should consider before write in the 15-minute reading time：

　　（1）Firstly，read the question requirements and identify the key words. What are the key words？ You could try to identify those verbs identified in the requirement，such as，evaluate，explain，construct，assess，etc.

　　（2）Secondly，read the question carefully by identifying key words that will facilitate you answer and remind you some key information. These key words are normally the name of someone，their post in the org.，their opinion on certain issue，etc.

　　（3）Lastly but the most important，write down your answer framework on the question paper in the form of key words that can be in any form，i.e.，as Pinyin，number，circle，etc，but，you have to make it sure that when you look at you could understand what they mean immediately.

　　These three sorts of key words are the cornerstone to show you how to arrange your answer. Besides that，

　　I’d like to use some examples form the past exam questions as followings：

　　- Question 2 of Dec. 2009

　　（a）Explain the content of a director’s induction programme and assess the advantages of such a programme for Sam. （8 marks）

　　This is a 8-mark question，we will find there are TWO verbs，i.e.，‘Explain’and‘Assess’，then，it is obvious that there are TWO sub-requirements in this requirement，furthermore，after the verbs，the objects are ‘content’ and ‘advantages’ respectively，students should answer questions by COMBINING the ‘content’ and ‘advantages’using different technique of ‘Explain’ and ‘Assess’.Such an arrangement is logical and ethical that you will miss any easy marks. This requirement structure can be found on other sitting papers，i.e.，

　　- Question 1 of June 2009

　　（b） Explain FIVE typical causes of internal control failure and assess the internal control performance of Global-bank in the case scenario.
 

　　- Question 2 of June 2008

　　（a） Explain why‘auditor independence’is necessary in auditor-client relationships and describe THREE threats to auditor independence in the case.

　　Secondly，I’d like to use example （question 1 of Dec. 2008） to explain how to identify Key Words：

　　1.scientific director，Dr Sonja Rainbow，

　　2.chief executive Nelson Cobar

　　3.sales director，Edwin Kiama，

　　4.financial director，Sean Nyngan，from the above directors’post，it is easy to identify their opinion on how to treat the ‘sink method’ by adopting secrecy option or licensing option.

　　Finally，regarding how to write down key words to facilitate your answer，please remember that all what you wrote down on the question paper is just for your own use only.

　　All in all，the above 3 things should be done within 15 minutes reading time，you could plan the details times spent on every thing.　　

　　　　

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