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F5 Articles

ACCA F5 Articles

Decision trees
The addition of decision trees to the Paper F5 syllabus is a relatively recent one. This article provides a step-by-step approach to decision trees, using a simple example to guide you through

Throughput accounting and the theory of constraints - part 2
A follow-up to the first part of this article featuring a discussion on the five focusing steps of the theory of constraints, with examples of how these steps might be applied in practice or in the exam 

Throughput accounting and the theory of constraints - part 1
In the first of two articles, we look at the basic principles of the theory of constraints and throughput accounting 

Environmental management accounting
Environmental management accounting is part of the Paper F5 syllabus and requires students to describe the issues businesses face in managing environmental costs, and the different methods they may use to account for these 

Performance measurement
This article focuses on a classic performance measurement question, which involves a combination of financial and non-financial analysis

Cost-volume-profit analysis
Cost-volume-profit analysis allows a business to find its break-even point

Comparing budgeting techniques
This article critically evaluates the two main methods for preparing budgets - the incremental approach and the zero-based approach

Materials mix and yield variances
This article explains the theory behind mix and yield variances, and provides examples of how to use them in an exam

Target costing and lifecycle costing
An explanation of target costing and lifecycle costing, with examples as to how and when you would use these costing techniques 

Activity-based costing
ABC undoubtedly requires an organisation to spend time and effort investigating more fully what causes it to incur costs, and then to use that detailed information for costing purposes  

Transfer pricing
Transfer prices are almost inevitably needed whenever a business is divided into more than one department or division

Not-for-profit organisations - part 2
The second part of the article takes a specific and deeper look at charities, which are one of the more important types of not-for-profit organisations

Not-for-profit organisations - part 1
The first part of the article broadly describes the generic characteristics of not-for-profit organisations

Measuring planning variances
A preferred methodology on measuring planning variances

The risks of uncertainty
Decisions, decisions - risk, probability and potential outcomes unravelled

Interpreting financial data 
How to interpret financial data 

Linear programming 
A simple example to illustrate the decision-making technique of linear programming

Performance measurement
Outlining the need for peformance measurement


Changes to the Paper F5 syllabus (from June 2013): what they mean to you
A number of areas have been deleted from the Paper F5 syllabus while other areas have been added to it. The purpose of this article is to remind students taking Paper F5 what the exact changes are by listing them in detail and also to explain how the changes may affect future exams by clarifying the kind of requirements that may be asked and, where appropriate, comparing them to previous question requirements

Updates to the ACCA Qualification in 2013
Gareth Owen, ACCA qualifications manager, explains the planned updates to the ACCA Qualification syllabuses taking place in 2013 as part of the process of continuous syllabus maintenance and improvement. The article highlights the latest syllabus changes, including any minor structural changes to exams

Examiner's approach to Paper F5 - update
Advice on how to prepare for the exam, and the best ways to achieve success

Summary of changes to the ACCA Qualification for all 2012 study guides
This article by ACCA qualifications manager Gareth Owen is the first in a series which explains the changes that have been made to the individual syllabuses, study guides, exams or other components within the ACCA Qualification 

The new Paper F5, Performance Management syllabus for exams commencing from June 2011
This article sets out the syllabus changes that will take place from June 2011 for Paper F5 

The difference between F2 and F5


Top tips for the Paper F5 exam
This article outlines the key skills considered essential to passing Paper F5

Approaching written articles
This article identifies the reasons why sitting the Paper F5 exam seems to cause such a problem for students

Testing, testing - one, two, three
How the design of the new ACCA Qualification can help students learn more effectively