The case study: threat or opportunity?

Article Abstract:

The Final examination for chartered accounting students includes a case study section that tests students on how they would respond to hypothetical professional problems that simulate real-life situations. The case study section veers away from traditional test procedures since it allows students to merge their practical experience with their knowledge of theory. In this respect, it is considered important by examiners since it allows them to evaluate how well candidates understand the needs of clients and the commercial realities they operate in. It also allows examiners to test a candidate's ability to communicate financial and non-financial data to people within and without the accounting profession. Students should therefore aim to do well in this case study section of the Final exam since it is an excellent opportunity to demonstrate good professional judgement.

Usage, Case method, Case teaching method

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Examining the examination system

Article Abstract:

The responsibility of preparing accounting candidates for examinations rests on the recruiting company and not on the Institute of Chartered Accountants in England and Wales's Examination Committee whose sole role is to determine results of exams. To ensure that deserving candidates pass the examinations, strategies should be developed in areas such as recruitment, timing, preparation and motivation. The education background of candidates should be checked to determine their performance. Then, the proper time of their examination should be decided on. Besides knowledge of the syllabus, the intellectual capacity of a candidate is becoming the basis for determining a successful chartered accountant. Therefore, the practical training of examinees should promote their ability to intellectually handle the final examination which is composed of case studies.

Management, Employee recruitment, Examinations, Educational tests

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They're new, demanding and in paper 10

Article Abstract:

Accounting students would do well to familiarize themselves with recently-introduced accounting standards because the ACCA Paper 10 examiner is considering examining these standards. Accounting examinations may therefore ask about the theory and rationale behind an accounting standard, or may even require examinees to apply the standard's principles to specific problems. The standards that students should concern themselves with are Financial Reporting Standards (FRS) No. 6 and No. 7. The objective of FRS 6, 'Acquisitions and Mergers,' is to make certain that mergers accounting is applied only by business combinations that qualify as mergers. FRS 7, 'Fair Values in Acquisition Accounting,' introduces rules for calculating the fair values of assets and liabilities.

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