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student accountant magazine
Welcome to student accountant online - the magazine for ACCA Qualification, Certified Accounting Technician Scheme 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.
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Technical Articles by PaperTo 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. |
Technical articles from this issue
- The business risk-based approach to an audit and audit planning
- Examiner for CAT Paper 8 Brian Pine explains the business risk-based approach, and outlines the activities that are undertaken as part of audit planning
- Overhead absorption
- Examiner for CAT Papers 2 and 4 Nigel Coulthurst describes the process of overhead allocation, apportionment, reapportionment and absorption to help candidates better equip themselves to answer exam questions on this important topic
- Capital gains
- David Harrowven, examiner for Paper F6, outlines the scope of personal and corporate capital gains tax and provides some examples to illustrate key calculations
- Continue to be ‘rest assured’
- Lisa Weaver, examiner for Paper P7, looks at the topic of assurance, describing a framework for the classification of assurance and non-assurance engagements, and giving guidance on the practical approach required
- Multiple-choice questions
- Ronnie Patton, examiner for CAT Paper 3, guides you through preparation for multiple-choice questions
- Accounting for non-current/fixed assets
- Examiner for CAT Paper 3, Ronnie Patton, provides an overview of the key study sessions relating to non-current/fixed assets
- Interpreting financial data
- Geoff Cordwell, examiner for Paper F5, points students in the right direction when studying the interpretation of financial data
Feature articles from this issue
- An angel in the rough
- Accountancy firm Baker Tilly Hong Kong is backing an innovative programme that matches upcoming entrepreneurs in Hong Kong with successful business mentors
- ACCA’s 103rd AGM and 2007 Annual Review
- ACCA's 103rd annual general meeting (AGM) is taking place on Thursday 15 May 2008. Following our successful web broadcast last year, trainees will again be able to watch this year's AGM live on our website
- News in brief
- A selection of short news stories from around the world
- GRI Readers' Choice Awards - finalists revealed
- Over 1,700 people in 70 countries cast over 6,000 scores for sustainability reports entered in the inaugural Global Reporting Initiative (GRI) Readers' Choice Awards
- New series of online ACCA examiner presentations
- ACCA is delighted to announce a new series of 16 examiners' approach online presentations - one for each global paper of the ACCA Qualification.
- Single corporation tax rate for Europe?
- France will press for a single corporation tax rate across the European Union when it assumes the EU presidency in the second half of this year
- Accountants who don't count anymore
- Lesley Meall talks to two accountants who have left the finance profession to move on to completely different things
- International ambition
- Keith Warburton, founder of World Business Culture, passes on some tips and advice on different business cultures
- Better employed?
- Becoming an ACCA member gives you the opportunity to move between practice and industry, or between different industry sectors
- Put to the test
- What's the best way to present your answers in an exam? student accountant provides you with some advice
- CSR still wanting
- Malaysian plcs generally lag behind international best practices and disclosures in corporate social responsibility (CSR), revealed a pioneer 2007 survey commissioned by stock exchange Bursa Malaysia