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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.

Essential Guide

Please click on the cover image to access the Essential Guide (published twice a year).

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

• ISA 330 and responses to assessed risks
• Assessor for Paper F8 Martyn Jones outlines the requirements of ISA 330
• Examiner's approach to Paper P6 (CYP)
• Paper P6 (CYP), Advanced Taxation enables candidates to acquire strong tax knowledge which is a fundamental prerequisite for a successful career
• Trade receivables
• Trade receivables, irrecoverable debts and allowances for receivables
• Knowledge management
• Enhancing and supporting the concept of knowledge management as a strategic contributor to an organisation
• Finance Act 2009 - Paper F6 PKN
• Nusswan Rustomjee, examiner for Paper F6 (PKN) looks at the Finance Act 2009 and how it affects Paper F6 PKN candidates
• Tax-efficient financing of business operations
• The Study Guide for Paper P6 (MYS), under item B5, requires students to know how taxation can affect the financial decisions made by businesses (corporate and unincorporated) and by individuals
• Focus on PER - PO 19
• PO 19: evaluate and compute taxes payable
• Complex groups
• Martin Jones outlines the treatment of a past exam question on complex group accounting
• Takeovers, mergers and managing business units
• Focus on PER - PO 20
• Company car tax in Hungary - Paper F6 (HUN)
• Examiner for Paper F6 (HUN) Attila Csutora outlines the changes to the car tax system in Hungary

Feature articles from this issue

Learning centre advice from this issue

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