ACCA - P5 Advanced Performance Management - Passport ATC 2009
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EXAM TECHNIQUE
Accountancy Tuition Centre (International Holdings) Ltd 2009 0502
All of the above can be done during the 15 minutes
reading and planning time.
5. Start your answer. Try to allocate your time evenly-
however, in P5, it’s probably unrealistic to simply
apply the 1.8 minutes per mark rule- the numbers do
take a little longer, and the discussion is shorter. One
approach would be to do as much of the discussion as
is possible without calculations first, then allocate
whatever time is left to the rest. So apply the 1.8
minute rule to the whole question, but not to the sub
parts.
The keywords
Part of the secret of doing well in these exams is actually
understanding what the question is asking. Here are a few
key words and their meaning to help you.
“Describe” = “set out the characteristics of”. Use brief
sentences but give more depth than if the instruction
was “state” (see below).
“Explain” = make plain, clarify, elucidate. For example,
defining a term does not explain it, but providing an
illustration may do so.
“State” =e express in words. Use one short sentence
(bullet point) to make each answer point.
“Discuss” = give balanced views on and conclude
(where appropriate).
“List” = make a list of like things.
“Justify” = give reasoning.
“Identify” e.g. from the scenario. This requirement is
often implied rather than expressly stated. For example,
“Describe the risks ….” requires that the risks be
identified before they can be described.
“Comment” = make observations, appraise and/or
examine (critically).
“Suggest” = propose or put forward.
In addition to these words here are few extra hints to
help you refine your technique;