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Welcome to Student Accountant online - the magazine for ACCA Qualification, Certified Accounting Technician students, and affiliates. In this section you will find essential reading including technical articles on key examinable topics to support study, and career development and business features.

Technical Articles by Paper To make things easier, if you choose the exam paper you are studying for, you will see all the technical articles that relate to that paper. Choose a paper Choose a paper ------------------------------------- F1 Accountant in Business F2 Management Accounting F3 Financial Accounting F4 Corporate and Business Law F5 Performance Management F6 Taxation F7 Financial Reporting F8 Audit and Assurance F9 Financial Management P1 Professional Accountant P2 Corporate Reporting P3 Business Analysis P4 Advanced Financial Management P5 Advanced Performance Management P6 Advanced Taxation P7 Advanced Audit and Assurance ------------------------------------- Certified Accounting Technician ------------------------------------- 1 Recording Financial Transactions 2 Information and Management Control 3 Maintaining Financial Records 4 Accounting for Costs 5 Managing People and Systems 6 Drafting Financial Statements 7 Planning 8 Implementing Audit Procedures 9 Preparing Taxation Computations 10 Managing Finances

Technical articles from this issue

• Target costing and lifecycle costing
• Ken Garrett explaines target costing and lifecycle costing, and gives examples as to how and when you would use these costing techniques
• Going concern
• Lisa Weaver describes the additional guidance given for ISA 570, Going Concern
• Throughput accounting and backflush accounting
• Ken Garrett outlines how to use throughput accounting and backflush accounting
• Focus on PER - PO 16
• Manage cash using active cash management and treasury systems
• Trusts and tax - Paper P6 UK
• Rory Fish provides an outline of the tax situtation for trusts
• International travellers - Paper P6 UK
• Rory Fish provides an update to the tax treatment of international travellers
• Focus on PER - PO 15
• Evaluate business/investment opportunities and the required finance options
• Change in question requirements
• Lisa Weaver describes the change in Section A questions for Paper P7 from the June 2010 session onwards
• Materials mix and yield variances
• Ann Irons explains the theory behind mix and yield variances, and provides examples of how to use them in an exam

Feature articles from this issue

Learning centre advice from this issue

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