12 May 2011

Scooby Doo Mystery Incorporated S01E15 The Wild Brood

Summary of this episode:
When Fred invites the gang on his and Daphne’s second date, it pushes Daphane into the arms of Argnorg the leader of an Org Biker group called the Wild Brood who have come into town.

Catch this new episode in Cartoon Network or watch this online stream here.

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30 August 2010

ACCA Passing Rate June 2010

The following is the ACCA passing rate for June 2010. Those who taken ACCA Exam June 2010 you might want to check this out.
The ACCA has done the collected the data and below is the list of ACCA June 2010 Exam Passing Rate:-

June 2010 session CAT pass rates:

Paper 1, Recording Financial Transactions, 63%*
Paper 2, Information and Management Control, 63%*
Paper 3, Maintaining Financial Records, 66%*
Paper 4, Accounting for Costs, 59%*
Paper 5, Managing People and Systems, 38%
Paper 6, Drafting Financial Statements, 79%
Paper 7, Planning, Control and Performance Management, 30%
Paper 8, Implementing Audit Procedures, 28%
Paper 9, Preparing Taxation Computations, 62%
Paper 10, Managing Finances, 61%

June 2010 session ACCA Qualification pass rates:

Paper F1, Accountant in Business, 64%*
Paper F2, Management Accounting, 54%*
Paper F3, Financial Accounting, 60%*
Paper F4, Corporate and Business Law, 51%
Paper F5, Performance Management, 57%
Paper F6, Taxation, 46%
Paper F7, Financial Reporting, 28%
Paper F8, Audit and Assurance, 36%
Paper F9, Financial Management, 43%
Paper P1, Professional Accountant, 53%
Paper P2, Corporate Reporting, 47%
Paper P3, Business Analysis, 51%
Paper P4, Advanced Financial Management, 34%
Paper P5, Advanced Performance Management, 44%
Paper P6, Advanced Taxation, 35%
Paper P7, Advanced Audit and Assurance, 32%

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28 August 2010

ACCA June 2009 Exam Tips

P1 – Professional Accountant

Section A: Compulsory

• always covers range of syllabus areas
• some element of ethics in this question
Section B: 2 from 3

• one question solely on governance
• one question with significant ethics element

Key topics – in section A or B:

• internal audit: independence or appointment (possibly via audit committee)
• remuneration committee
• directors induction and / or appraisal
• ethical decisions: AAA or Tucker
• stakeholder categorisation
• normative / instrumental views of stakeholders
• board structure: family / insider or unitary / two tier
• Corporate Social Responsibility (CSR)
• sound internal controls

P2 INT – Corporate Reporting (International variant)

Compulsory group question within part A could be:

• Cashflow (not examined under the new syllabus, but in the pilot paper)
• Group income statement which will examine aspects of IFRS 3 revised (goodwill and NCI at fair value)
• Accounting for changed shareholdings in group structure

Within the compulsory question, there may also be some explanation and application of ethics and/or a written element which includes IFRS 3 revised.

Multi-topic question to include aspects of:

• Impairments
• Share-based payment
• Financial instruments
• Retirement benefits
• Discontinued and held-for-sale
• Deferred tax
• Provisions and events after the b/s date

Current issues:

• Retirement benefits – Discussion Paper within examinable documents
• Financial Instruments – Discussion Paper within examinable documents
• IFRS 3 Revised
• Harmonisation of international standards

P3 – Business Analysis

Section A

• Question 1 will still focus mainly on the strategic planning process. Key areas may be:

• Ansoff
• Acquisition

• Also expect an implementation issue such as culture or change management

Section B

• If culture and/or change management do not appear in the compulsory question then they may appear in the option questions

• Other areas may be:

• Supply chain management
• Choosing & evaluating an IT system

P4 – Advanced Financial Management

Section A

• Business valuation (various methods, with pros and cons)
• Option pricing – Black Scholes model

Section B

• Interest rate hedging (futures and options), bond pricing and credit spreads
• Stakeholders and conflict of objectives
• Investment appraisal – with foreign currency

P5 – Advanced Performance Management

• Corporate failure as per recent article (July 08)
• Pricing (transfer pricing)
• Strategic planning and gap analysis
• Performance measures for both private and public sector
• Environmental management accounting

P7 – Advanced Audit & Assurance (UK & INT variant)

Core areas of the syllabus expected to be examined in every sitting:
• Engagement planning and risk (audit risk likely this sitting);
• Gathering evidence;
• Ethics/professional issues; and
• Engagement reporting (particularly audit qualifications).

Subject of recent articles:
• Forensic investigations and audit (September 2008). (Likely to include elements of planning and/or gathering evidence similar to question 2 of pilot paper).

"Peripheral topics" from exam approach article yet to be covered:
• Regulatory framework;
• Obtaining professional work; and
• Corporate governance.


source : opentuition
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30 September 2009

Supernatural Season 5 Episode 4 Previews

From 2009, Dean had teleported to 2014 and meet future Castial and future Sam Winchester!! Seems like the war did not end even until 2014 which means the war will go on 5 years and so forth....This episode you will see 2 Dean Winchester....

Supernatural Season 5 Episode 4 Part 1

Supernatural Season 5 Episode 4 Part 2

Supernatural Season 5 Episode 4 Part 3

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