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ATC's ACCA Exam Techniques

Don’t forget the following advice while in the exam

Use the Reading and Planning Time before the start of the examination to make sure that you understand what each question is about, and to jot down key thoughts and reminders on the examination paper, to refer back to when you plan and write each answer.

Answer all ten questions, being sure to number them in the answer book and to keep each answer together.

Allocate your time carefully between questions so that you do not become bogged down in a handful at the expense of others. Remember that each question carries 10 marks: the scenario questions score the same as the essay questions. You should allow an average of 18 minutes for each question, no more than 20 minutes nor less than 15 on any one in order to do yourself justice. Allow eight to ten minutes within that time to plan each answer.

Do not overrun on time trying to find the last, more difficult one or two marks of a question at the expense of getting the straightforward six or seven marks in another question. Successful students often leave the most challenging questions until last, making sure to pick up the ‘easier’ marks of the other questions first.

Answer the question that has been set, do not reinterpret it – for example, if it refers to buyers’ rights, do not give detailed answers about sellers’ rights; if it asks about partnerships, do not give answers based on company law.

Be sure to give authority for your answers. If a rule you describe or apply derives from statute, from a model law, from an international code or from a judicial precedent, say so. If you can remember the particular statutory reference or case name, quote it; if not, refer to it generally. There is usually no benefit in quoting detailed case facts but you may need to make comparisons or distinctions when you apply case law in scenario questions.

Good Luck!

In addition to noting the guidance set out above, students should make use of ACCA past examination papers, pay close attention to articles published in Student Accountant in March and April and should read the Examiner’s review of the last examination session at www.accaglobal.com/students.

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