دانلود کتاب Test of professional competence in management accounting

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Front Cover......Page 1
T4 – Test of Professional Competence in Management Accounting......Page 2
Copyright Page......Page 3
Contents......Page 4
Guide to the Icons used within this Text......Page 8
The Full Syllabus – Professional Competence Level......Page 9
Chapter 1 TOPCIMA and the Skills Needed to Pass......Page 14
1.1 Introduction to the TOPCIMA exam......Page 16
1.2 Aims of the TOPCIMA exam......Page 17
1.3 The pre-seen material......Page 18
1.5 The requirement......Page 19
1.6 Lessons from the examiner\'s Post Exam Guidance......Page 21
1.7 So what do you need to do to pass TOPCIMA?......Page 22
1.8 Two part TOPCIMA – practical experience......Page 23
1.9 Changes to the TOPCIMA exam from 2010......Page 24
1.11 How this Learning System will help you prepare......Page 25
Chapter 2 Earning Marks in the Exam – The TOPCIMA Marking Criteria......Page 26
2.1 The TOPCIMA assessment criteria......Page 28
2.3 Technical......Page 30
2.4 Application......Page 34
2.5 Diversity......Page 35
2.6 Focus......Page 36
2.7 Prioritisation......Page 37
2.8.1 Analyse the issues......Page 38
2.8.2 Evaluation of alternative solutions......Page 39
2.9 Integration......Page 40
2.10 Logic......Page 41
2.11 Ethics......Page 42
2.11.1 Personal and professional ethics......Page 43
2.11.3 Corporate governance......Page 44
2.12 Writing to the marking criteria......Page 45
Chapter 3 The First 30 Minutes – Planning and Prioritisation......Page 46
3.2 Prioritisation......Page 48
3.3.1 September/November 2006 – Kadgee clothing case pre-seen......Page 52
3.3.3 Prioritisation......Page 53
3.3.4 My prioritisation matrix for the revised Kadgee unseen......Page 55
3.4 Prioritising your first full unseen......Page 56
3.4.1 November 2006 unseen......Page 57
3.4.2 The examiner\'s prioritisation order......Page 62
3.5 Planning your solution......Page 63
3.6 Writing your prioritisation section......Page 65
3.7 Prioritising in the real exam......Page 66
Chapter 4 Time Management and Report Writing......Page 68
4.2 Time management......Page 70
4.2.1 Timetable for written exams......Page 71
4.3 Report format......Page 72
4.4 Calculation appendices......Page 73
4.4.2 Solution......Page 74
4.5.1 Exercise......Page 76
4.5.2 Solution......Page 77
4.5.4 Solution......Page 78
4.6.1 Contents page......Page 79
4.6.2 Introduction......Page 80
4.7 Prioritisation section......Page 81
4.7.2 Exercise......Page 82
4.7.4 Solution......Page 83
4.8.2 Analyse the issues......Page 84
4.8.4 Include an industry example......Page 85
4.8.5 Example section......Page 86
4.8.7 Analysing your solution......Page 88
4.8.8 Solution......Page 89
4.9 Ethics......Page 91
4.9.1 Analysing the ethical issues......Page 92
4.9.2 Recommendations......Page 93
4.9.4 Solution......Page 94
4.10.1 Aims for the ethics section......Page 95
4.10.2 Example......Page 96
4.10.4 Analysing your solution......Page 97
4.12 I can\'t do it in the time!......Page 99
Chapter 5 Practise Exam......Page 102
5.2 The Merbatty pre-seen......Page 104
5.3 Set up for taking your first unseen......Page 107
5.4 November 2007 unseen......Page 108
5.5 Reviewing your answer......Page 112
5.6 Solution......Page 117
5.7 Post Exam Guidance report for November 2007 unseen......Page 138
Chapter 6 How to Analyse the Pre-seen Material and Research the Industry Setting......Page 154
6.2 Why you need to conduct industry research......Page 156
6.3.2 Visiting similar firms......Page 157
6.3.3 Trade media and news media......Page 158
6.3.4 Using the Internet......Page 159
6.3.6 What should you produce?......Page 160
6.5 Making effective notes on the pre-seen material......Page 161
6.5.2 Page summaries......Page 162
6.5.3 Spider diagrams......Page 163
6.5.4 Timelines......Page 164
6.5.5 Organisation charts......Page 165
6.5.6 Biodata files......Page 166
6.5.8 Colours......Page 168
6.6 Detailed analysis of the pre-seen material......Page 170
6.6.1 Merbatty, September/November pre-seen information in full......Page 171
6.6.2 Précis of main points of each page......Page 185
6.6.3 Four elements of strategy......Page 189
6.6.4 Financial analysis......Page 190
6.6.5 Business portfolio......Page 191
6.6.6 Industry analysis......Page 192
6.6.7 Conducting a corporate appraisal or SWOT analysis......Page 193
6.6.9 Information systems strategy......Page 195
6.6.10 Risk......Page 196
6.6.11 Business valuations......Page 197
6.6.12 Strategic options......Page 198
Chapter 7 Getting Ready for the Exam......Page 200
7.2 Use of past papers......Page 202
7.3 Mock exams on your unseen......Page 203
7.5 Writing to the assessment criteria......Page 204
7.6 Preparation checklist......Page 206
7.7 Create a plan and work hard......Page 207
Appendix A: Technical Knowledge......Page 208
Appendix B: May 2008 – Solberri......Page 280
Appendix C: Practise Exam Review Checklist......Page 340
Exam Q & As......Page 348
Index......Page 350
B......Page 352
C......Page 353
E......Page 354
J......Page 355
M......Page 356
P......Page 357
R......Page 359
S......Page 360
T......Page 361
W......Page 362