STUDENT ACCOUNTANT DIRECT A

C
C
A
'
S
E
-
M
A
G
A
Z
I
N
E

F
O
R
T
R
September 2010
A
I
N
E
E
S

Return to cover page »

Going the distance
Moses Ssepuya from Kampala, Uganda, completed his final exams in June 2010. Read his top seven tips for self-study
success

ACCA exams are challenging, especially when you’re a self-study student. Here’s how I passed and am now looking
forward to achieving membership:

1. Have self discipline, determination, be organised, a have a structured study plan.

2. Allow yourself a realistic timeframe in which to cover the syllabus and undertake revision.
3. If you can, meet up with fellow ACCA trainees – this is especially useful for group discussion.
4. Work through questions, making sure you study the solutions afterwards. And make sure you get the latest
approved reading materials.
5. Plan your study time. If you are working, plan your leave days to coincide with revision time. And make
sure you read Student Accountant articles to keep up to date with recent developments in the profession.
6. Make a timetable and stick to it as if you are attending classes. But remember to give yourself sufficient
time off your studies.
7. Believe in yourself, seek guidance where you find extreme difficulties. And be self motivated in whatever
you do. If others can succeed, what’s stopping you?

Lessons from the classroom

UK-based student Danny Holland shares his experience of studying ACCA in the classroom at a Platinum ALP in
London and by distance learning.
I began my ACCA studies while working at an audit firm in London and successfully completed Papers F2, F3 and F8.
During this time I attended a full three-day course for each subject in the classroom, plus a one or two-day revision
course and a ‘question-based day’.
I recently moved to an international power and transport company and have had to change to distance learning.
Following these two different experiences, here’s my advice for those who are considering distance learning.

Organise, organise, organise

I found that I had to organise my studies much earlier. I no longer had a set time when I would take a classroom
course and pick up the materials. This meant working out when I wanted to start my studies and ordering the
materials a few weeks before. Also, I made a much more detailed study plan, because without the direct contact with
tutors in the classroom and the structured learning experience I really had to keep on top of my studying.

Speak to a tutor
It’s always a good idea to speak to a tutor or someone experienced in the ACCA course before committing to a study
plan. I found that it was a much less time-consuming route studying in a classroom, with explanations on tricky
subjects readily available than trying to figure this out yourself with just the book! Try and get an idea of what the
workload will be and then figure out how much time you actually have to study.

Network
Even though the majority of your time will be spent alone with your ACCA textbook, try and find other students in
your area. Either through work, friends or the internet, look for other self-study students and try and arrange times to
meet up and discuss. This not only breaks the monotony of self-study but also can give you a different perspective on
the more challenging areas of the course.

And finally….question practice!

I found at college I was forced to attempt plenty of questions throughout the course, which really is the best way to
learn the material and pass the exams. However during self-study it was all the more tempting to get caught up in the
theory and spend hours making notes and re-writing the textbook! Force yourself to spend at least 50% of your time
doing questions, construct a study plan along these lines and stick to it! Once you have mastered the basics of the
questions then your self confidence will sky rocket and you will have many less panic days!

In conclusion, although I did find the classroom experience, with the camaraderie and support of fellow students, an
easier experience, either way the exams are always challenging. With good preparation and strong self control, it is
very much possible to be successful with your studies by opting for distance learning. When those exam results arrive
and you have been successful you can take extra satisfaction from the knowledge that, as Frank said, ‘I did it my
way’.

Plan B: from Pakistan

Professional Level student Ali Hassaan from Karachi, Pakistan, offers his advice on maximising your chances of
passing when face-to-face tuition isn’t possible

Studying for ACCA exams without face-to-face tuition can be difficult. Students have the best chances of passing by
studying with an ACCA Approved Learning Partner. But if you are on a job and lacking sufficient time for tuition or
cannot afford tuition or distance learning support then the only way forward is through self study.

Well, self study may not be as difficult as it seems if you adopt effective study techniques and methods. Here’s how I
prepare to pass my ACCA exams.

Complete the study texts – go through all the examples and key features in the textbooks, followed by exam
questions which are given at the end of the study text (use BPP or Kaplan books – they are reviewed by ACCA's
examiners to ensure syllabus coverage).

Once you have gone through the study text, make sure you also go through the revision kit at least twice before the
exams – they provide invaluable practice.

It can be really challenging to complete revision kits twice, especially when preparing to sit three or four papers at a
time, or while working. But completing the revision kit more than once will help you get the right concepts. And by
solving 50 to 60 questions – twice – you will have the right level of confidence you need before an exam.

If possible, take part in group study with your colleagues or peers when preparing for the exams. Learning concepts is
much quicker and it also results in solving problems from a number of different perspectives, and, most importantly,
saves precious time.

It’s important for you to go through Student Accountant and review technical articles relevant to ACCA exams. And
you must download important podcasts from www.accaglobal.com and go through examiners’ reports. These highlight
problems and mistakes that students make in exams. So it’s an important guide for students sitting exams at the next
session.

Last, the most important thing before and during studies is to have the right frame of mind and a desire to excel. Self-
study is challenging and students sometimes lose their way in between their studies, and as a result they find it
difficult to achieve a pass mark. Self belief, self confidence, commitment, and hard work are the ingredients of
success, and by believing in one’s own ability and potential, students can easily achieve passing grades and stand up
to all the challenges in life they may face.

Determined in Douala
Studying without support? The key to doing it on your own is determination, says ACCA student Racheal Mbah from
Douala, Cameroon
I succeed reading alone by first of all having in mind that I am responsible for my exams. With that in mind, I then set
objectives. The principal aspects in my objectives are:

• Cover the entire syllabus for each paper

• Tackle practice questions
• Attempt lots of past examination questions.

I work in the field of audit, and it’s difficult to find time to study. I usually finish work at 7pm, I get home in 30
minutes later and I rest for two hours. Then I start studying.

I usually start with the easiest chapters and then work towards the most difficult. This makes me develop a likeness
for the subject. After studying each topic, I try questions, which are found at the end of the chapter to assess my
understanding. When am sure I have understood everything, I then try revision kits and finally past examination
questions. All this starts immediately after the examination results are out.

Mind you, behind every success lies determination. If you are determined, you can make it irrespective of whether you
attend classes or not.

In the zone?
In bed or at your desk? Morning person or night owl? Fundamentals level student Hannah Newberry from London on
what works for her
I find the only way to successfully study on my own is to make realistic study programmes and stick to them. I make
sure I factor in time to relax, exercise, make tea and ensure that my timetable is flexible and balanced towards each
paper. I also try to play up to my strengths in my planning. For example, I tend to work best in the morning, so I will
plan to do longer questions or chapters I am struggling with first thing when I feel I am in my best condition. I also
make sure I leave myself plenty of time before the exams as there is nothing worse than a last-minute panic.

Another massive improvement in my study is that I have a separate room for study only. Sometimes this is my desk
at work, the library or the study at home, but I find it’s important to have a quiet room – free from distractions that
you can close the door on and walk away from. I used to try to read notes in bed before I went to sleep and found
myself unable to turn off, suffering nightmares, and just found myself more stressed out.

I also find that it is best not to kid yourself about how effective you are being. There is nothing more frustrating than
locking yourself in a study for a whole day and when you debrief that evening you realise that the majority of your
time you have been staring into space. Make a plan and stick to it. However, make sure you have enough time and
your plan is flexible enough to understand that some days your head simply isn’t in it and you need that time off to
rest and relax and clean the slate for the next day.

For papers where I need to remember cases and rules I make myself revision cards and try to find memorable
acronyms or ways to remember the fact. I then use the cards to test myself.

Another way I help myself study is I let everyone around me know when I am in ‘study mode’. I find this helps people
close to me understand why I can’t socialise as much and forewarns people that I will be slightly more selfish with my
time – and occasionally in a slightly ‘less bubbly’ mood.

Singapore-style self study

'I set a positive mood for my studies and schedule a productive time to study in a distraction-free place,’ says Ekata
Ezekiel from Singapore

1. People think ‘self study’ means always doing it alone but this is not the case. Instead, I vary my study
sessions not just to include reading but to include discussion with people I know who are also in the same
boat with me (who are also taking ACCA exams or have the knowledge of the topic I am studying).
2. I take notes, that way I don't just read passively, but force myself to engage actively in what I read. On the
other hand, I try to make sure I don't write too much but that I take down only what is essential for future
reference.
3. Every weekend I take time to review my progress and do a quick review of what I have studied during the
past week.
4. After studying a chapter, I make sure I can transfer what I have learnt in my own words.
5. I mark down what I do not understand and try to seek help from other sources (such as websites, other
textbook, etc). And I make flashcards of concepts that are new to me and review them.
6. After ‘cracking’ a topic I found really difficult I reward myself with a break.
7. Last, I always keep my goal for the particular paper in view all the time.

New issue out now!

Click on the cover to read the latest digital edition

Find out about careers in financial control, how to access funds to start your own business,
and a don't miss a discussion on financial reporting convergence by Sir David Tweedie of
the IASB and Bob Herz of the FASB.

Want the latest jobs news, top study tips and technical articles? They're all in your new
digital issue of Student Accountant.

Prefer PDFs?
You can also download sections of the digital issue by clicking these links...
Cover, Contents and Dispatch
Learning Centre
Features
Technical contents page and technical resources
Technical articles
Resources

Student Engage
Don’t forget to tune in to watch Student Engage – the examiner special – on Tuesday 28 September from 10.00am
(UK time)

It will feature two one-hour videos, one covering the Fundamentals level and one covering the Professional level,
presented by Ann Irons and Steve Skidmore – real ACCA examiners. Each will give advice on how to tackle exam
questions to achieve the best marks and tips for successful study. They will then answer questions submitted by
students. Their advice will also help CAT students in their exam preparations.

To watch the broadcasts visit www.accaglobal.com/studentengage and hear for yourself what the examiners look for
when they mark your exam scripts.

Save time and go online - exam entry deadline 15 October

The quickest and simplest way to register for your exams is online at myACCA

Registering for your exams online means:

• you get immediate confirmation of receipt and processing of your exam entry so you don’t need to worry if
you’ve been entered for the exams
• you get immediate validation of exam entry information so any errors or misunderstandings can be sorted
as soon as possible
• you can go back and change the exam centre you’ve selected
• you can change your law/tax variant and standards or stream
• should you change your mind about which exams you feel ready to take then you can amend your exam
selection.
Please note that you can amend your exam selection at no extra cost up until the standard exam entry closing date of
15 October 2010 for the December 2010 session. If you’re still not convinced registering online is the way to go and
complete the paper-based Examination Entry Form sent to you in August, this must be received at ACCA’s exam
department in the UK by 15 October 2010.

Please remember to allow time for postal delivery. Please note that due to the volume of entries received it is not
possible for ACCA to process examination entry information received by email, fax or any paper format other than
your Examination Entry Form. Payment must be included with your entry and you should only submit credit or debit
card details on the relevant section of your Examination Entry Form.

Please use only one method of exam entry as multiple applications may result in duplicate fees being charged. If you
have not received an acknowledgement seven days prior to the closing date, you should confirm whether your entry
has been received by viewing your status on myACCA or
contacting ACCA Connect.

Improving exam performance

Read our 60-second guides to maximising your potential to pass...

Using resources
Revision strategies
Exam technique
Presentation
Question by question
Professional marks

USING RESOURCES

It’s incredibly important to only use the most up to date study materials. Older materials, perhaps borrowed from a
friend or bought second hand, often refer to old rules, or to rates which are no longer examinable. This is particularly
relevant to papers dealing with taxation, financial reporting, law and auditing.

Revise the entire syllabus, using the Study Guide to help you monitor progress. Don’t focus your revision on favourite
subjects, or ‘core’ topics, as this strategy rarely gives you the chance to earn enough marks to pass. By covering the
entire syllabus, not only are you fully prepared for the exam, but you are also taking a mature approach, worthy of a
professional accountant.

Practice using as many past papers as possible. For papers where legislation and standards are regularly updated, it’s
important to purchase revision or exam kits produced by the Official Publishers who will have updated the original
ACCA questions and answers for all such changes. Also review suggested answers, absorb examiner’s comments in
the examiners’ reports on previous candidates’ performances, available for each past paper, and read related articles
in Student Accountant. In particular, look at the Pilot Paper, which is the best guide to question style and shows the
split between numerical and non-numerical questions.

When preparing for any Professional level papers, particularly those such as Paper P7, which deal with current issues,
it is recommended to read more widely and beyond the Study Guide, making use of online resources such as those
provided by ACCA.

REVISION STRATEGIES
Don’t question spot by analysing past papers. In a recent session, for example, many candidates clearly assumed a
specific theory wouldn’t come up because it had been examined the session before. This assumption was wrong, and
so those candidates lost the opportunity to gain marks.

When reviewing past papers, don’t memorise model answers in the hope of using them in the exam. As every paper is
different, repeating old answers can never be appropriate – and markers will quickly spot when they are being used.

Don’t question guess. Some candidates consider the technical articles in Student Accountant, and the examiner’s
reports, as a guide to the questions that will appear in the next exam session. They are not. Technical articles do
cover future exam topics, but also deal with subjects less well covered in approved study texts, or provide an update
to study material in the light of recent events.

Practise multiple-choice as well as longer questions. The examiner has put just as much careful thought
into multiple-choice questions as into longer questions, and especially into the distractors – which provide plausible,
but incorrect, alternatives likely to be selected by less well-prepared candidates.

Success at the Professional level requires extensive study and practice. Question spotting and the use of relatively
short, intensive revision courses are unlikely to be successful.

Don’t rely on numerical ability alone, especially in the more advanced papers. At this level candidates must always
demonstrate analytical and evaluative skills, shown by linking their theoretical learning to a specific case study.

EXAM TECHNIQUE
In the exam centre, good technique can make a difference between a marginal pass and fail. Use past papers to
practise your exam technique, as well as your technical skills, and pay particular attention to the appropriate exam
style for each paper. For example, where a question is worth four marks, brief succinct answers are all that are
required.

Good time management is crucial, so use the mark scheme to guide your timing. Apportion the time you have
available to the mark allocation for each section, each question, and each question part. This will give you a minute by
minute breakdown of your ideal exam progress.

Good time management is especially important when scenarios are rich in detail, such as in the Professional level
Essentials papers. Such scenarios always include more points which could be made than the marks on offer, so a
careful review of material is required, tailored to the mark allocation, along with a disciplined approach to time
management.

Don’t rely on guesswork when answering multiple-choice questions (MCQs). This is a risky strategy and usually leads
to a wrong answer. You need a sound knowledge of all syllabus areas to answer an MCQ section successfully.
However, don’t leave MCQs unanswered – if you can’t answer an MCQ based on the knowledge you have – or are
running out of time – then make an educated guess. You then at least have a chance of gaining a mark, whereas an
unanswered question will definitely gain no marks.

Don’t answer more questions than the paper asks you to – this is a waste of time and does not gain any more marks.

In discursive papers, be prepared to explain and discuss. Unless specifically asked for, simple statements in a list, for
example, will rarely be enough to gain full marks.

Don’t use the points raised by one question to answer another. It’s very unlikely that separate exam questions are
linked, but candidates often repeat points across questions as if there were a deliberate connection.

PRESENTATION
When writing in your answer booklet, put the relevant question number at the top of each page used to write the
answer. Although candidates may answer exam questions in any order on the answer booklet they are strongly
recommended to complete each part of a question in order and to keep all answers to parts of questions together in
the booklet. This makes marking more manageable and reduces the scope for error or omission.

Don’t use the same page in the answer booklet to answer several different questions – start the answer to each new
question on a fresh page. Different parts to the same question can be continued on the same page.

Although possibly a sign of poor planning, it is acceptable to start a question, move on to another, and then return to
the first question later – just make sure that each answer is clearly labelled and starts on a new page.

Illegible handwriting can result in missed marks if a correct answer cannot be understood. As handwriting is rarely
used now in business, you need to practise this skill so that your answers remain legible throughout a three-hour
exam.

Don’t write out the question at the start of your answer; this wastes valuable time and gains no marks. Likewise, do
not restate the scenario or facts from the question.

When writing an answer, avoid using elaborate headings (in different colours or text styles, for example), which take
time to create. Clear headings are important, but simple underlining is enough.

Take care with the presentation of short as well as long answers, paying attention to use of language and
general structure.
QUESTION BY QUESTION
Read the question carefully and think before you write. Questions are often answered poorly or incorrectly because
key words or instructions are ignored or misunderstood. For example, don’t provide general lists when specific
examples, perhaps related to a case study, are required. Always apply your knowledge to the facts by reference to
the requirement.

Answer the question on the paper, not the one you want to see – this can often happen with questions on subjects
which appear regularly, and which candidates have practised many times before.

Read the whole question before you begin your answer. Many candidates answer one part before realising that some
of the points made were more relevant to other question parts. This results in wasted time, as information is
repeated.

Questions are worded very carefully, so note the command words or verbs used, the precise issues to be addressed,
and guidance on the answer approach. By paying attention to all these aspects, you have a much better chance of
giving the right information in your answer, in the correct format, and written in the appropriate style. Don’t focus on
one word; pay attention to the wider requirements and make sure your answer reflects these.

When asked to provide a specific number of points, don’t make similar points just to reach the target number.
Rephrasing an earlier answer (such as writing both ‘an inability to make profits’ and ‘making of losses’) will only gain
one mark.

Don’t provide general explanations or long introductions – these are a waste of time.

Think carefully when asked to ‘criticise’ – you are being asked to show your knowledge of expectation or best practice
(against which to measure the given example) and show that you have carefully analysed the case study or scenario
used.

Pause before preparing calculations: consider any advice given in the question, review the requirement, and think
about how to solve the problem before putting pen to paper.

When performing calculations, judge carefully when to detail workings. For minor calculations, pages of unhelpful
workings are time consuming to produce and difficult to mark. More complex calculations do require referenced
workings, however, and marks can be lost if an incorrect figure is provided but no method shown, as a correct method
can earn partial credit.

PROFESSIONAL MARKS
As part of your exam preparation, read Sarah Condon’s article on professional marks in the June/July 2009 issue of
Student Accountant. This explains how professional marks can be gained, and how they can make the difference
between a fail and a pass.

Professional marks are available for the clarity, format and presentation of an answer. If an answer includes an
explanation which is confused, repetitive or non-existent, then professional marks will not be awarded.

Quality of language contributes to the award of professional marks, therefore practise your writing style as well as
your technical ability.

Professional marks are also awarded for presenting an answer in the specific format required, using language
appropriate to that format (the language used in a letter, for example, could be very different from that used in a
report).

Visit www.accaglobal.com/students/pass for more help, support and advice on improving your exam performance.

Pass first time

Check out our series of video features on how to pass your exams first time using the AIDE principles - attitude,
intelligent learning, developing abilities, and exam execution
Attitude
Intelligent learning
Developing abilities
Exam execution
Access the How to Pass website
Preparation is everything. Here, we take you directly to the resources you need to be well prepared for the December
exams

Discover the class of the future with BPP

The Online Classroom brings BPP’s high quality, structured distance learning direct to you, via the internet, anywhere.

Supported by a named tutor and your fellow students, you can draw on BPP’s industry-leading classroom course
notes, work flexibly and increase your chances of success.

Click here for more information.

You couldn’t be better prepared for success with Kaplan Distance Learning – Packages start from £165*
As the first and only Platinum status Distance Learning provider in the world‡ you couldn’t be better prepared for
success.

• ACCA approved exam focused study materials

• Innovative learning resources; Kaplan EN-gage
• Expert tutor support
• Dedicated Distance Learning centre

Call +44 (0)113 200 6363 +44 (0)113 200 6363 quoting AA19, email us or visit our website.

As the first and only Platinum status Distance Learning provider in the world‡ you couldn’t be better prepared for
success.

• ACCA approved exam focused study materials

• Innovative learning resources; Kaplan EN-gage
• Expert tutor support
• Dedicated Distance Learning centre

Call +44 (0)113 200 6363 +44 (0)113 200 6363 quoting AA19, email us or visit our website.

*excludes postage ‡Under ACCA's Approved Learning Partner Student Tuition programme as of September 2010.

Study anywhere and anytime with LSBF’s multi-award winning online learning platform
Join the InterActive revolution with LSBF:

• Study ACCA syllabus from Fundamentals to Professional levels.

• Interact with our international student community via our Live Global Classroom™.
• Download lecture notes written by your lecturers.
• Experience top-quality learning materials.

LSBF is London’s Professional Business School

Visit: www.lsbf.org.uk/acca

Kaplan Distance Learning – Packages start from £165*

*excludes postage
Published by ACCA
Copyright © 2010 ACCA. All rights reserved.
Created with Newsweaver

STUDENT ACCOUNTANT DIRECT A

C
C
A
'
S
E
-
M
A
G
A
Z
I
N
E

F
O
R
T
R
September 2010
A
I
N
E
E
S

View our website Return to cover page »

Improving exam performance

Print and Run» USING RESOURCES

It’s incredibly important to only use the most up to date study materials. Older
Noticeboard materials, perhaps borrowed from a friend or bought second hand, often refer to old
rules, or to rates which are no longer examinable. This is particularly relevant to
Subscribe»
Tell a friend»

Contact us»
papers dealing with taxation, financial reporting, law and auditing.

Revise the entire syllabus, using the Study Guide to help you monitor progress.
Don’t focus your revision on favourite subjects, or ‘core’ topics, as this strategy
rarely gives you the chance to earn enough marks to pass. By covering the entire
syllabus, not only are you fully prepared for the exam, but you are also taking a
mature approach, worthy of a professional accountant.

Practice using as many past papers as possible. For papers where legislation and
standards are regularly updated, it’s important to purchase revision or exam kits
produced by the Official Publishers who will have updated the original ACCA
questions and answers for all such changes. Also review suggested answers,
absorb examiner’s comments in the examiners’ reports on previous candidates’
performances, available for each past paper, and read related articles in Student
Accountant. In particular, look at the Pilot Paper, which is the best guide to question
style and shows the split between numerical and non-numerical questions.

When preparing for any Professional level papers, particularly those such as Paper
P7, which deal with current issues, it is recommended to read more widely and
beyond the Study Guide, making use of online resources such as those provided
by ACCA.

REVISION STRATEGIES
Don’t question spot by analysing past papers. In a recent session, for example,
many candidates clearly assumed a specific theory wouldn’t come up because it
had been examined the session before. This assumption was wrong, and so those
candidates lost the opportunity to gain marks.

When reviewing past papers, don’t memorise model answers in the hope of using
them in the exam. As every paper is different, repeating old answers can never be
appropriate – and markers will quickly spot when they are being used.

Don’t question guess. Some candidates consider the technical articles in Student
Accountant, and the examiner’s reports, as a guide to the questions that will appear
in the next exam session. They are not. Technical articles do cover future exam
topics, but also deal with subjects less well covered in approved study texts, or
provide an update to study material in the light of recent events.

Practise multiple-choice as well as longer questions. The examiner has put just as
much careful thought into multiple-choice questions as into longer questions, and
especially into the distractors – which provide plausible, but incorrect, alternatives
likely to be selected by less well-prepared candidates.

Success at the Professional level requires extensive study and practice. Question
spotting and the use of relatively short, intensive revision courses are unlikely to be
successful.

Don’t rely on numerical ability alone, especially in the more advanced papers. At
this level candidates must always demonstrate analytical and evaluative skills,
shown by linking their theoretical learning to a specific case study.

EXAM TECHNIQUE
In the exam centre, good technique can make a difference between a marginal
pass and fail. Use past papers to practise your exam technique, as well as your
technical skills, and pay particular attention to the appropriate exam style for each
paper. For example, where a question is worth four marks, brief succinct answers
are all that are required.

Good time management is crucial, so use the mark scheme to guide your timing.
Apportion the time you have available to the mark allocation for each section, each
question, and each question part. This will give you a minute by minute breakdown
of your ideal exam progress.

Good time management is especially important when scenarios are rich in detail,
such as in the Professional level Essentials papers. Such scenarios always include
more points which could be made than the marks on offer, so a careful review of
material is required, tailored to the mark allocation, along with a disciplined
approach to time management.

Don’t rely on guesswork when answering multiple-choice questions (MCQs). This is

a risky strategy and usually leads to a wrong answer. You need a sound knowledge
of all syllabus areas to answer an MCQ section successfully. However, don’t leave
MCQs unanswered – if you can’t answer an MCQ based on the knowledge you
have – or are running out of time – then make an educated guess. You then at
least have a chance of gaining a mark, whereas an unanswered question will
definitely gain no marks.

Don’t answer more questions than the paper asks you to – this is a waste of time
and does not gain any more marks.

In discursive papers, be prepared to explain and discuss. Unless specifically asked

for, simple statements in a list, for example, will rarely be enough to gain full marks.

Don’t use the points raised by one question to answer another. It’s very unlikely
that separate exam questions are linked, but candidates often repeat points across
questions as if there were a deliberate connection.

PRESENTATION
When writing in your answer booklet, put the relevant question number at the top of
each page used to write the answer. Although candidates may answer exam
questions in any order on the answer booklet they are strongly recommended to
complete each part of a question in order and to keep all answers to parts of
questions together in the booklet. This makes marking more manageable and
reduces the scope for error or omission.

Don’t use the same page in the answer booklet to answer several different
questions – start the answer to each new question on a fresh page. Different parts
to the same question can be continued on the same page.

Although possibly a sign of poor planning, it is acceptable to start a question, move

on to another, and then return to the first question later – just make sure that each
answer is clearly labelled and starts on a new page.

Illegible handwriting can result in missed marks if a correct answer cannot be

understood. As handwriting is rarely used now in business, you need to practise
this skill so that your answers remain legible throughout a three-hour exam.

Don’t write out the question at the start of your answer; this wastes valuable time
and gains no marks. Likewise, do not restate the scenario or facts from
the question.

When writing an answer, avoid using elaborate headings (in different colours or text
styles, for example), which take time to create. Clear headings are important, but
simple underlining is enough.

Take care with the presentation of short as well as long answers, paying attention
to use of language and general structure.

QUESTION BY QUESTION
Read the question carefully and think before you write. Questions are often
answered poorly or incorrectly because key words or instructions are ignored or
misunderstood. For example, don’t provide general lists when specific examples,
perhaps related to a case study, are required. Always apply your knowledge to the
facts by reference to the requirement.

Answer the question on the paper, not the one you want to see – this can often
happen with questions on subjects which appear regularly, and which candidates
have practised many times before.

Read the whole question before you begin your answer. Many candidates answer
one part before realising that some of the points made were more relevant to other
question parts. This results in wasted time, as information is repeated.

Questions are worded very carefully, so note the command words or verbs used,
the precise issues to be addressed, and guidance on the answer approach. By
paying attention to all these aspects, you have a much better chance of giving the
right information in your answer, in the correct format, and written in the appropriate
style. Don’t focus on one word; pay attention to the wider requirements and make
sure your answer reflects these.

When asked to provide a specific number of points, don’t make similar points just to
reach the target number. Rephrasing an earlier answer (such as writing both ‘an
inability to make profits’ and ‘making of losses’) will only gain one mark.

Don’t provide general explanations or long introductions – these are a waste

of time.

Think carefully when asked to ‘criticise’ – you are being asked to show your
knowledge of expectation or best practice (against which to measure the given
example) and show that you have carefully analysed the case study or scenario
used.

Pause before preparing calculations: consider any advice given in the question,
review the requirement, and think about how to solve the problem before putting
pen to paper.

When performing calculations, judge carefully when to detail workings. For minor
calculations, pages of unhelpful workings are time consuming to produce and
difficult to mark. More complex calculations do require referenced workings,
however, and marks can be lost if an incorrect figure is provided but no method
shown, as a correct method can earn partial credit.

PROFESSIONAL MARKS
As part of your exam preparation, read Sarah Condon’s article on professional
marks in the June/July 2009 issue of Student Accountant. This explains how
professional marks can be gained, and how they can make the difference between
a fail and a pass.
 Professional marks are available for the clarity, format and presentation of an
answer. If an answer includes an explanation which is confused, repetitive or non-
existent, then professional marks will not be awarded.

Quality of language contributes to the award of professional marks, therefore

practise your writing style as well as your technical ability.

Professional marks are also awarded for presenting an answer in the specific
format required, using language appropriate to that format (the language used in a
letter, for example, could be very different from that used in a report).

Visit www.accaglobal.com/students/pass for more help, support and advice on

improving your exam performance.

Published by ACCA
Copyright © 2010 ACCA. All rights reserved.
Created with Newsweaver