F1 Self Study Guide 0

Management Accountants
Chartered Institute of
Self study guides Introduction i
Checklist O
Tips for success T
How to use the study planner ?
Study planner P
F1
F1 Overview of F1 F1
A. Regulatory environment for financial reporting and corporate governance A
B. Financial accounting and reporting B
C. Management of working capital, cash and sources of short-term finance C
D. Fundamentals of business taxation D
Revision D
R
OPERATIONAL LEVEL | Financial Reporting and Taxation

F1 Financial Reporting and Taxation | Self-study guides
O
This is your F1 self-study guide, it will help you plan and prepare
for your upcoming F1 assessment. Using this guide will give you: P
F1
1. A week-by-week plan covering the whole of the F1 syllabus
2. A useful study planner that you can personalise A
3. Tips from our subject experts to help you keep on track with your studies B
4. Links to a wealth of articles, guides and webinars to help you
C
understand the syllabus and get ready for your assessment
D
R
D
1
F1 Financial Reporting and Taxation | Getting started
Your checklist
O
Before using this guide and starting your studies
P
there are a few things that you should consider:
F1
1. Decide on your study method. Find out more about your options and the courses,
resources and products available to you at www.cimaglobal.com/study-shop. A
2. Schedule your exam. Scheduling in advance and having a date to work towards B
can be very motivating, so dont delay!
3. Join the F1 subject group on CIMAconnect and get support and advice from C
fellow F1 students along with other dedicated study resources. D

4. Keep a look out for our emails, giving you valuable information throughout
your study and preparation to sit F1. R
D
2
F1 Financial Reporting and Taxation | Getting started
Tips from the experts

O
1. Be realistic when creating your study plan and be protective of your study time.
2. Think about where, when and how you will study to get the most out of your study time. P
3. When you are studying take short breaks and add variety into your study sessions F1
take notes, read a study text chapter, attempt some practice questions, look at a relevant article
A
4. Look after yourself eat and sleep well so you can function at your best
5. Be honest about your strengths and weaknesses practicing exam questions will help B
highlight the syllabus areas that you need a better understanding of.
C
6. Always remember what youre working towards becoming a CGMA,
adding global power to your CV and showcasing your value around the world. D
R
D
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F1 Financial Reporting and Taxation | How to use your study planner
Take the time to plan out your studies. Let us talk you through it
WEEK MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY SUNDAY TOTAL

AM PM AM PM AM PM AM PM AM PM AM PM AM PM
1. Calculate the number of weeks O
you have Intro. Intro 2hr
1 A. 4hrs A. 4hrs
2. Consider time you want off, such as 2hr A. 8hrs P
evenings or weekends for social events
A. 10hrs
2 A. 4hrs A. 2hrs A. 4hrs F1
3. Take note of our recommended hours
4. See the example here for guidance B. 18hrs A
3 B. 4hrs B. 3hrs B. 4hrs B. 3hrs B. 4hrs
B. 15hrs B
4 B. 3hrs B. 4hrs B. 3hrs B. 5hrs
C
B. 16hrs
5 B. 3hrs B. 3hrs B. 3hrs B. 4hrs B. 3hrs
D
B. 15hrs
6 B. 5hrs B. 3hrs B. 2hrs B. 5hrs
R
D
C. 15hrs
7 C. 3hrs C. 3hrs C. 4hrs C. 5hrs
C. 15hrs
8 C. 3hrs C. 5hrs C. 4hrs C. 3hrs
D. 12hrs
9 D. 5hrs D. 4hrs D. 3hrs D. 3hrs
D. 8hrs
10 D. 3hrs D. 2hrs D. 5hrs 5hrs
Revise 5hrs
Revise
11 5hrs 3hrs 2hrs 5hrs
15hrs
Revise
12 5hrs 3hrs 2hrs 5hrs
15hrs
Study period Revision Other commitments
4
F1 Financial Reporting and Taxation | Create your study planner
Here you can plan out your studies plan your daily hours and check off any completed sections.
WEEK MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY SUNDAY TOTAL

AM PM AM PM AM PM AM PM AM PM AM PM AM PM
O
1
P
2
F1
3
A
4
5 B
6 C
7 D
8 R
D
10
11
12
13
14
15
16
17
Create your own study planner using the editable table

above and check off the weeks on the left to keep on track. OR Print this page off and fill it in by hand!
5
F1 Overview
SESSION COMPONENT KAPLAN TEXT/

(DURATION) LEARNING OUTCOMES STUDY GUIDANCE/TIPS RESOURCES CIMASTUDY.COM
Week 1 Part 1 Introduction to F1 Familiarise yourself with the F1 syllabus and what the Read the F1 syllabus O
exam is all about.
Read our F1 study and
Review the certificate level syllabus if exemptions exam guide P
2 were received to ensure there are no knowledge gaps.
HOURS
F1
A
Notes The session below is developed based on the CIMA Official Study Text and CIMAstudy.com.
You can use other text books or online study material according to your preference.
B
During each session, start with reading the text and underlining key words and phrases. You
may want to write your own set of revision cards and study notes as you are reading for more C
effective learning. These can be carried around for regular revision.
D
Post session review and mind map
R
D
At the end of each week, dedicate some time to review what you have learnt.
Review the notes you have made and ensure your understanding.
Mind mapping is a useful tool to use for F1 as it helps you to summarise and link
different ideas and theories together.
Past exam questions

Many topics under the 2010 syllabus still remain relevant in the 2015 syllabus.
2010 past exam questions are still great learning resources. However, it should be
noted that some question styles are no longer examinable.
Read our Guide to F1 exam question practice
6
F1
F1 Checklist O
Study planner P
Overview of F1 F1
Revision D
R
Syllabus topic A
REGULATORY ENVIRONMENT
FOR FINANCIAL REPORTING AND
CORPORATE GOVERNANCE
Syllabus weighting 10% Recommended study time 22 hours over 2 weeks
7
F1 A. Regulatory environment for financial reporting and corporate governance

Week 1 Part 2 A1(a) Explain the need for 1. Develop an understanding of the topic in the context Corporate reporting Kaplan: O
the regulation of the of globalisation and standardisation. Chapter 6
Ethical conduct video
financial reporting P
2. Familiarisation and understanding of the key elements
information of Student ethics support tool cimastudy.com unit:
4 incorporated entities
such as local law, local accounting standards and IAS
HOURS
etc. Tomorrows Corporate Ethics and accounting F1
and the key elements
Reporting Introduction to Regulation
of an ethical regulatory
and Audit A
environment for such
information.
B
C
Practice questions
(taken from exam papers under the 2010 syllabus) D
To access these questions join the F1 CIMAconnect group and search for the question in the F1 study resources area R
D
Objective test questions Longer format question
May 2010 Q1.4 March 2012 Q2d
March 2013 Q1.8
8

Week 1 Part 3 A1(b) Explain the roles and 1. The members of IASB. Financial and Kaplan: O
structures of the key Management Chapter 6
2. Role of advisory council and
bodies involved in the Accounting P
Interpretations committee.
regulation of financial cimastudy.com unit:
4 reporting information.
HOURS Setting standards F1
Introduction to Regulations and Audit
A
B
Week 2 Part 1 A1(c) Explain the scope of 1. Need of IFRS and process of IFRS & SMEs Kaplan:
IFRS and how they are development for a IFRS. Chapter 6
developed. C
cimastudy.com unit:
2 D
HOURS Setting standards
R
D
Practice questions
(taken from exam papers under the 2010 syllabus)
To access these questions join the F1 CIMAconnect group and search for the question in the F1 study resources area
Objective test questions Longer format questions
September 2012 Q2e March 2013 Q1.2
November 2012 Q2f May 2013 Q1.8
9

Week 2 Part 2 A1(d) Describe the role of 1. Need of an external auditor. Auditing Independence Kaplan: O
the external auditor Chapter 8
2. The importance of true and fair representation of
in the context of the P
financial statements
financial reporting cimastudy.com unit:
4 information of
HOURS Introduction to regulation F1
incorporated entities and audit
and the content and
significance of the A
audit report.
B
C
Practice questions
To access these questions join the F1 CIMAconnect group and search for the question in the F1 study resources area R
D
November 2010 Q1.6 May 2010 Q2d
May 2012 Q1.2 November 2011 Q2e
Q1.3 March 2012 Q2e
March 2013 Q1.5 May 2012 Q2f
May 2013 Q1.10 September 2012 Q2f
March 2014 Q1.0
10

Week 2 Part 3 A2(a) Discuss the need for 1. Understand the importance of corporate governance in Corporate Governance Kaplan: O
and scope of corporate the context of global environment. Simple Better Chapter 10
governance regulation. P
2. The consequences due to the absence of corporate Tomorrows Corporate
cimastudy.com unit:
2 governance. Governance
HOURS Corporate governance F1
Week 2 Part 4 A2(b) Compare and contrast 1. Different approaches that are followed to implement Corporate Governance Kaplan: B
the approach to corporate governance across different markets. Developments Chapter 10
corporate governance C
2. The benefits and challenges of each approach. Integrated Governance for
in different markets. cimastudy.com unit:
2 Sustainable Success
HOURS Corporate governance D
R
D
11
WELL DONE! F1
A
You have now covered Section A of the F1 syllabus
B
and are ready to move onto Section B.
C
D
MARK OFF YOUR PROGRESS GO TO SECTION B
R
D
12
F1
F1 Checklist O
Study planner P
Overview of F1 F1
Revision D
R
Syllabus topic B
FINANCIAL ACCOUNTING
AND REPORTING
13
F1 B. Financial accounting and reporting

Week 3 Part 1 B1(a) Describe the main 1. Develop an understanding about the elements of Kaplan: O
elements of financial financial statements. Chapter 7
statements prepared in P
2. Understand how each of the element is recognised in
accordance with IFRS. cimastudy.com unit:
4 financial statements.
HOURS IAS 1 and production of F1
financial statements
A
Practice questions B
(taken from exam papers under the 2010 syllabus) C

D
Objective test question Longer format question
R
D
November 2010 Q1.8 May 2011 Q2d
Week 3 Part 2 B1(a) Explain the key 1. Understanding of the key principles. Kaplan:
principles contained Chapter 7
2. The purpose and need of the key principles.
within the IASBs
Conceptual Framework 3. Need of principles for fair value measurement. cimastudy.com unit:
4 for Financial Reporting.
HOURS The IASB conceptual
framework
14

Week 3 Part 3 B2(a) Produce the primary 1. Preparation of single company accounts in Preparing Single Company Kaplan: O
financial statements accordance with IAS1 and IAS 7. Accounts Chapter 11
from trial balance for P
2. Familiarisation with the format and the presentation Preparation of Cash Flows Chapter 12
an individual entity in
10 accordance with IFRS.
of financial statements is recommended.
Step by Step Preparation of
HOURS cimastudy.com unit: F1
Cash Flows
IAS1 and the production of
financial statements A
Statement of Cash flows
B
C
Practice questions
R
D
Objective test questions Longer format questions Longer format questions continued
May 2010 Q1.6 May 2010 Q2e March 2013 Q3
May 2011 Q1.10 Q3 May 2013 Q2a
November 2012 Q1.7 November 2010 Q3 Q3
March 2013 Q1.7 May 2011 Q3 September 2013 Q2a
Q4 Q3b
September 2011 Q3 November 2013 Q3
Q4 Q4
September 2012 Q3b March 2014 Q3
November 2012 Q3 Q4 15

Week 4 B2(b) Apply the rules contained in 1. Understand each of the Non-current assets Kaplan: O
IFRS to generate appropriate accounting standards. (article 1 of 2) Chapter 13
accounting entries in respect P
15 2. Understand how each of the Non-current assets Chapter 14
of reporting performance,
HOURS accounting standards affect the (article 1 of 2) Chapter 15
accounting for taxation,
reporting performance of the F1
employee benefits, non- Intangible non-current assets Chapter 16
Week 5 Part 1 current assets, accounting
entity.
Pensions IAS 19 FM article Chapter 17
for government grants, A
Chapter 18
5 impairment, inventories and
HOURS events after the reporting Chapter 19 B
period.
cimastudy.com unit:
C
Property, plant and equipment.
Intangible assets D
Government grants and
investments properties R
D
Inventory
Events after reporting period.
Income taxes
Changes in foreign exchange rates.
Employee benefits
Accounting policies, non-current
assets held for sale and
discontinued operations
16
Practice questions
O
Objective test questions Longer format questions P
May 2010 Q1.7 May 2010 Q2e F1
Q1.8 Q3 A
Q1.9 Q4 B
November 2010 Q1.7 November 2010 Q2f C
Q1.9 September 2012 Q2d D
September 2012 Q1.9 Q3a R

D
Q1.10 November 2012 Q2c
November 2012 Q1.9 March 2013 Q2c
Q1.10 September 2013 Q3a
March 2013 Q1.9
Q1.10
17

Week 5 Part 2 B2(a) Discuss the ethical 1. How important it is to ethically select your Ethics (part 1) Kaplan: O
selection and adoption accounting policies. Chapter 9
Ethics (part 2)
of relevant accounting P
2. The effects of unethical selection and their
policies and accounting cimastudy.com unit:
2 estimates.
consequences.
HOURS Ethics and accounting F1
3. CIMAs code of ethics.

D
R
D
September 2011 Q1.9 May 2010 Q4 March 2013 Q4a
November 2013 Q1.0 November 2010 Q2e September 2013 Q4a
September 2011 Q1.9 November 2013 Q1.0
November 2011 Q4a Q2a
March 2012 Q4 March 2014 Q2a
September 2012 Q4
18

Week 5 Part 3 B3(a) Explain whether an 1. Understanding of IFRS8 and IAS 28. Kaplan: O
investment in another Chapter 2
2. Understanding of control as prescribed by the
entity constitutes P
accounting standards. Chapter 5
a subsidiary or an
2 associate relationship
HOURS cimastudy.com unit: F1
in accordance with
Introduction to
relevant international
consolidated financial A
financial reporting
statements
standards.
Accounting for associates B
C
Week 5 Part 4 B3(b) Explain situations 1. Understanding of the cases where entities are Kaplan:
where a parent entity exempted from the preparation of consolidated D
Chapter 2
is exempt from financial statements as prescribed according to IFRS
Chapter 5 R
D
preparing consolidated 10 and IAS 27.
2 financial statements.
HOURS cimastudy.com unit:
Introduction to
consolidated statements
of financial position
19

Week 6 B3(c) Produce the 1. Understanding the principles of consolidation in Preparation of Kaplan: O
consolidated accordance with IFRS3 and IAS 28. Consolidated Financial Chapter 3
statement of financial Statements P
2. Understand the step by step method of consolidation Chapter 4
position and statement
15 of comprehensive
to simply the questions. Consolidated Statement Chapter 5
HOURS
of Financial Position F1
income in accordance
cimastudy.com unit:
with relevant IFRS for Consolidated Income
a group comprising Statement The consolidated A
of one or more statements of
Consolidated Financial financial position B
subsidiaries (being
Statements
either wholly or Consolidated statement
partially directly Consolidated Financial of profit or loss and other C
owned) or associates, Statements comprehensive income
including interests Accounting for associates D
acquired part way
through an accounting
period. R
D
May 2011 Q1.8 May 2010 Q4 September 2012 Q4
Q1.9 November 2010 Q4 November 2012 Q4b
September 2011 Q1.8 Q2d March 2013 Q4
November 2011 Q4b September 2013 Q4b
March 2012 Q4 November 2013 Q2b
May 2012 Q4 March 2014 Q2b
20
WELL DONE! F1
A
You have now covered Section B of the F1 syllabus
B
and are ready to move onto Section C.
C
D
MARK OFF YOUR PROGRESS GO TO SECTION C
R
D
21
F1
F1 Checklist O
Study planner P
Overview of F1 F1
Revision D
R
Syllabus topic C
MANAGEMENT OF WORKING
CAPITAL, CASH AND SOURCES
OF SHORT-TERM FINANCE
22
F1 C. Management of working capital, cash and sources of short-term finance

Week 7 Part 1 C1(a) Describe the sources 1. Understand about various sources of short-term Kaplan: O
of short-term finance finance. Chapter 20
and methods of short- P
2. The attributes of various types of short-term finances.
term cash investment cimastudy.com unit:
5 available to an entity.
HOURS Short-term finance and F1
investments
A

D
Objective test questions Longer format questions continued
R
D
November 2010 Q1.1 November 2010 Q2e
May 2011 Q1.1 March 2011 Q2e
September 2011 Q1.1 Q2f
May 2012 Q1.6 September 2011 Q1.1
November 2012 Q1.8 Q2e
March 2013 Q1.6 May 2012 Q2f
November 2012 Q2b
March 2013 Q2a
23

Week 7 Part 2 C2(a) Analyse trade 1. Calculate the ratios to analyse the financial position of Effective working Kaplan: O
receivables, trade the business. capital management Chapter 22
payables and P
2. Be able to demonstrate the impact of each on the
inventory ratios. cimastudy.com unit:
5 working capital.
HOURS Working capital F1
management
A

D
Objective test questions Objective test questions continued Longer format question
R
D
May 2010 Q1.2 May 2012 Q1.2 November 2010 Q2f
September 2010 Q1.2 Q1.4
November 2010 Q2f September 2013 Q1.7
March 2011 Q1.7 November 2013 Q1.1
May 2011 Q1.7 Q1.2
24

Week 7 Part 3 C2(b) Discuss policies for 1. Understand the various policies that have an impact Tackling cashflow problems Kaplan: O
the management on the management of working capital. Chapter 21
Cash Management Strategy
of the total level of P
2. The methods of inventory management, credit control
investment in working cimastudy.com unit:
5 capital and for the
and receivable management.
individual elements of Inventory
working capital.
Working capital A
receivables and payables
B
C
Practice questions
D
R
D
May 2013 Q1.1 May 2010 Q2a
Q1.3 November 2010 Q2d
September 2012 Q2e
November 2012 Q2a
September 2013 Q2d
25

Week 8 Part 1 C2(c) Evaluate working 1. Explain how the changes in working capital police Managing Credit Control Kaplan: O
capital policies. impact on business. Chapter 21
2. The risks associated with over trading. P
cimastudy.com unit:
5
management
A

D
R
D
May 2010 Q1.8 May 2010 Q2b
March 2012 Q1.4 September 2010 Q2a
Q1.6 March 2011 Q2d
November 2013 Q1.8 September 2011 Q2d
September 2012 Q2f
March 2013 Q2d
May 2013 Q2d
26

Week 8 Part 2 C2(d) Discuss approaches 1. Discuss the usefulness of approaches to Managing Credit Control Kaplan: O
to the financing finance working capital in the context of Chapter 23
of working capital different business scenarios. P
investment levels. cimastudy.com unit:
5 2. Aim to attain the knowledge and usefulness of
HOURS
aggressive, moderate and conservative policy. Working capital F1
management
A

D
Objective test questions Longer format question
R
D
March 2011 Q1.1 May 2011 Q2e
March 2012 Q1.6
March 2013 Q1.1
September 2013 Q1.6
November 2013 Q1.6
27

Week 8 Part 3 C3(a) Discuss measures 1. Learn to prepare the cash flows. Improving Cash Flow using Kaplan: O
to manage the Credit Management Chapter 24
2. Management of the deficits and usage of the surplus in
short-term cash P
a short-term perspective. Understanding Cash Flow
position of an entity. cimastudy.com unit:
5 Fresh Thinking on Cash
Management cash control
A

D
R
D
September 2010 Q1.6 September 2010 Q2a(i)
May 2012 Q1.6 November 2011 Q2a
March 2012 Q2a
28
WELL DONE! F1
A
You have now covered Section C of the F1 syllabus
B
and are ready to move onto Section D.
C
D
MARK OFF YOUR PROGRESS GO TO SECTION D
R
D
29
F1
F1 Checklist O
Study planner P
Overview of F1 F1
Revision D
R
Syllabus topic D
FUNDAMENTALS OF
BUSINESS TAXATION
30
F1 D. Fundamentals of business taxation

Week 9 Part 1 D1(a) Discuss the features of 1. Understanding of the different types of taxation. Kaplan: O
the types of indirect Chapter 1
2. The features of all types of taxation and their impact
and direct taxation P
on the business taxation.
that typically apply to cimastudy.com unit:
4 an incorporated entity.
HOURS Tax Principles, Terms and Rules F1
Features of taxation
A
B
Practice questions
D
Objective test questions Objective test questions continued Objective test questions continued
R
D
May 2010 Q1.1 September 2011 Q1.1 March 2013 Q1.1
Q1.2 Q1.2 Q1.3
November 2010 Q1.2 Q1.3 May 2013 Q1.1
Q1.3 November 2011 Q1.1 September 2013 Q1.1
Q1.5 March 2012 Q1.2 Q1.5
May 2011 Q1.1 Q1.5 November 2013 Q1.2
Q1.2 September 2012 Q1.1 March 2014 Q1.1
Q1.4 Q1.3 Q1.3
November 2012 Q1.1
31
Objective test questions
May 2010 Q2b

O
September 2011 Q2a
P
Q2d
F1
November 2011 Q2c
A
March 2012 Q2c
B
May 2012 Q2d

C
March 2013 Q2d

D
September 2013 Q2e R

D
32

Week 9 Part 2 D1(b) Discuss the regulatory 1. Sources of different tax rules. Kaplan: O
environment for Chapter 1
2. The power of tax authorities the effectives.
taxation, including the P
distinction between 3. The distinctive features of tax evasion and tax cimastudy.com unit:
4 tax evasion and tax avoidance.
HOURS Administration of taxes F1
avoidance.
4. The ethical considerations of tax avoidance.
A
B
Practice questions
D
R
D
November 2010 Q1.4 May 2010 Q2a
September 2011 Q1.4 March 2013 Q2a
November 2011 Q1.2
Q1.5
November 2013 Q1.3
March 2014 Q1.2
Q1.4
33

Week 9 Part 3 D2(a) Explain the taxation 1. Develop an understanding about the Kaplan: O
issues that may apply International taxation. Chapter 1
to an incorporated P
2. Issues relating to double taxations.
entity that operates cimastudy.com unit:
4 internationally. 3. Types of foreign taxation.
HOURS Tax issues of operating F1
4. These are largely theoretical areas students are advised internationally
to use mind map diagrams for these topics. A
B
Practice questions
C
D
Objective test questions Longer format questions R

D
May 2011 Q1.3 May 2010 Q2c
Q2b
May 2011 Q2c
September 2011 Q2c
September 2012 Q2b
November 2012 Q2e
March 2013 Q2e
March 2014 Q2c

34

Week 10 Part 3 D3(a) Produce corporate 1. Produce the income tax computation by looking at various calculations. Kaplan: O
income tax Chapter 1
2. Be able to clearly distinguish between the accounting profits and
computations from a P
taxable profits.
given set of rules. cimastudy.com unit:
4 3. The questions are calculation based and can be best dealt by a lot of practice.
HOURS Features of Tax F1
A
Practice questions
B
To access these questions join the F1 CIMAconnect group and search for the question in the F1 study resources area C
Objective test questions Longer format questions Longer format questions continued D
May 2010 Q1.1 May 2010 Q3 May 2013 Q2d R

D
November 2011 Q1.3 November 2010 Q4 September 2013 Q2d
March 2012 Q1.3 September 2012 Q2a March 2014 Q2e
November 2012 Q1.3
November 2013 Q1.4
Week 10 Part 2 D3(b) Produce capital tax 1. Develop an understanding of capital tax computation. Kaplan:
computations from a Chapter 1
2. Understand the elements are part of the calculation.
given set of rules.
cimastudy.com unit:
4
HOURS Features of Tax
35
WELL DONE! F1
A
You have now covered Section D of the F1 syllabus
B
and are ready to move onto revision.
C
D
MARK OFF YOUR PROGRESS GO TO REVISION SECTION
R
D
36
F1
F1 Checklist O
Study planner P
Overview of F1 F1
Revision R
REVISION
37
F1 Revision

Week 11 Practice questions under When practicing, you should try and time A guide to time management in the objective O
exam conditions. Review yourself to exam conditions, as a guide use test exams
your answers and refresh 1.5 minutes per question. If possible, you P
15 Video time management and exam technique in
your memory on topics should also aim to have 5-10 mins at the
HOURS the objective test exams
that you are unsure. end of the test to review your answers.
F1
Webinar F1 exam techniques
Week 12
Webcast how to sit the objective test A
15
HOURS B
Other study resources

D
Kaplan official publisher of CIMA study materials
R
D
Connected Student e-magazine
Financial Management magazine
Find other resources and connect to other students on CIMAconnect
Please note that the session duration time given for each area is a rough guide based on % of syllabus weightings. Research has shown that students who study 15 hours per week are more likely
to pass. These timings must be taken into account with other personal commitments such as work, family time, recreation etc. Obviously the more hours students can dedicate to studying the
higher their chance of success. Please use this as guidance rather than as an exact science of how to study, and please feel free to change it to suit your requirements.
38
F1 Revision
WELL DONE! F1
A
You have now covered the F1 self-study guide.
B
If you still have time before your exam why not
go back over subject areas you are less confident in? C
O P F1 A B C D R R
D
39
F1
R
D
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London, EC2M 2RB
United Kingdom
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Management Accountants

Self study guides Introduction i

Tips for success T

How to use the study planner ?

A. Regulatory environment for financial reporting and corporate governance A

B. Financial accounting and reporting B

C. Management of working capital, cash and sources of short-term finance C

D. Fundamentals of business taxation D

OPERATIONAL LEVEL | Financial Reporting and Taxation

fellow F1 students along with other dedicated study resources. D

Tips from the experts

WEEK MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY SUNDAY TOTAL

Study period Revision Other commitments

WEEK MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY SUNDAY TOTAL

Create your own study planner using the editable table

SESSION COMPONENT KAPLAN TEXT/

Past exam questions

A. Regulatory environment for financial reporting and corporate governance A

B. Financial accounting and reporting B

C. Management of working capital, cash and sources of short-term finance C

D. Fundamentals of business taxation D

SESSION COMPONENT KAPLAN TEXT/

May 2010 Q1.4 March 2012 Q2d

March 2013 Q1.8

SESSION COMPONENT KAPLAN TEXT/

Objective test questions Longer format questions

September 2012 Q2e March 2013 Q1.2

November 2012 Q2f May 2013 Q1.8

SESSION COMPONENT KAPLAN TEXT/

November 2010 Q1.6 May 2010 Q2d

May 2012 Q1.2 November 2011 Q2e

Q1.3 March 2012 Q2e

March 2013 Q1.5 May 2012 Q2f

May 2013 Q1.10 September 2012 Q2f

March 2014 Q1.0

SESSION COMPONENT KAPLAN TEXT/

A. Regulatory environment for financial reporting and corporate governance A

B. Financial accounting and reporting B

C. Management of working capital, cash and sources of short-term finance C

D. Fundamentals of business taxation D

SESSION COMPONENT KAPLAN TEXT/

(taken from exam papers under the 2010 syllabus) C

SESSION COMPONENT KAPLAN TEXT/

May 2010 Q1.6 May 2010 Q2e March 2013 Q3

May 2011 Q1.10 Q3 May 2013 Q2a

November 2012 Q1.7 November 2010 Q3 Q3

March 2013 Q1.7 May 2011 Q3 September 2013 Q2a

September 2011 Q3 November 2013 Q3

September 2012 Q3b March 2014 Q3

SESSION COMPONENT KAPLAN TEXT/

Objective test questions Longer format questions P

May 2010 Q1.7 May 2010 Q2e F1

November 2010 Q1.7 November 2010 Q2f C

Q1.9 September 2012 Q2d D

September 2012 Q1.9 Q3a R

Q1.10 November 2012 Q2c

November 2012 Q1.9 March 2013 Q2c

Q1.10 September 2013 Q3a

March 2013 Q1.9

SESSION COMPONENT KAPLAN TEXT/

(taken from exam papers under the 2010 syllabus) C

November 2013 Q1.0 November 2010 Q2e September 2013 Q4a

September 2011 Q1.9 November 2013 Q1.0

November 2011 Q4a Q2a

A. Regulatory environment for financial reporting and corporate governance A

B. Financial accounting and reporting B

D. Fundamentals of business taxation D

A. Regulatory environment for financial reporting and corporate governance A

B. Financial accounting and reporting B

D. Fundamentals of business taxation D

A. Regulatory environment for financial reporting and corporate governance A

B. Financial accounting and reporting B

D. Fundamentals of business taxation D

A. Regulatory environment for financial reporting and corporate governance A

B. Financial accounting and reporting B

D. Fundamentals of business taxation D

A. Regulatory environment for financial reporting and corporate governance A

B. Financial accounting and reporting B

D. Fundamentals of business taxation D