ACCA F5 Exam Tips For June 2015 Session


These ACCA F5 Exam Tips are just guidelines from exam point of view. After introduction of MCQ’s in ACCA F5 and skill level papers of ACCA, it is now important that you should prepare each and every area of syllabus.

These acca exam tips will help you in questions other than MCQ’s while MCQ’s can come up in exam from any area so in order to get success you must cover the breadth of every topic.

ACCA F5 Exam Tips:

ACCA Exam Tips for paper F5 Performance Management for June 2015 session are given below by famous tuition providers


Specialist Cost and Management Accounting:

– Activity Based Costing
– Throughput Accounting
– Life Cycle Costing

Decision Making Techniques: 

– Pricing
– Relevant Costing
– Shutdown Decision
– Payoff Tables
– Cost Volume Profit Analysis


– Different Types of Budgeting
– Quantitative Analysis

Standard Costing and Variance Analysis:

– Planning and Operational Variance
– Behavioural Aspects of Standard Costing

Performance Management:

– Transfer Pricing
– ROI and RI


Section A
20 multiple choice questions each worth 2 marks each. The MCQs will largely be knowledge based and will balance out the questions in Section B to make sure that all aspects of the syllabus are examined. This means that you will need breadth of syllabus knowledge. There will be 5 questions on each syllabus area.

Section B
Q1-3: Three 10 mark questions. These will test any of the four syllabus areas and could combine syllabus in one question. The questions will be broken down into sub requirements and are likely to be based on a short scenario.

Q4 & Q5: Two 15 mark questions which will most likely be broken down into sub requirements and be scenario based. These questions will only cover syllabus areas B, C and D. Areas expected to be tested in Q4 and % included performance management and further variances.

Important areas to cover for the June exam include (but not limited to):
A: ABC, throughput accounting, target costing & lifecycle costing.
B: Techniques to assit decision making, including: linear programming, CVP analysis, relevant costing, pricing and incorporating risk and uncertainty.
C: Approaches to the types of budgeting systems, variance analysis (both mix and yield and planning and operational variances) and forecasting techniques, especially learning curves.
D: Appraisal of performance of an entire company or a division, via financial performance measures including traditional ratio analysis, ROI and RI or transfer pricing often contrasted with non-financial performance measures including the Balanced Scorecard.


Section A
MCQs from anywhere in the syllabus.
Section B
– Q1: Target costing and life cycle costing.
– Q2. CVP analysis or decision tree.
– Q3: Demand based pricing with learning curve.
– Q4: Planning and operational variances and interpretation or budgeting types.
– Q5: Corporate performance both financial and non financial measures.

First Institution

MCQs on the whole syllabus.
– Target costing.
– ABC.
– Pricing.
– Risk.
– Flexed budget and planning variances.
– Financial and non-financial performance.


Section A: 20 MCQ’s from whole syllabus

Section B:
– Target Costing+ Life cycle Costing
– Linear Programming
– Planning and Operational Variances
– Transfer Pricing
– NonFinancial Measures

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