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The evaluations comment on ABC implementation effort, transfer pricing as a difficult and technique-sensitive area, and the treatment of variances, learning curves, and pricing strategy calculations. They also assess zero-based budgeting and exam pacing, concluding that requirements were clear, balanced to syllabus areas, and manageable for well-prepared students.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/acca-paper-exam-evaluation-june-2015-f5-and-f6/638606/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/acca-paper-exam-evaluation-june-2015-f5-and-f6/638606.png","ImageObject",300,407,{"name":92,"@type":93},"Aldword","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-22",true,{"@type":102,"interactionType":103,"userInteractionCount":14},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why was implementing full-blown ABC viewed as not always advisable in the F5 evaluation?","Question",{"text":112,"@type":113},"The evaluation notes that ABC can be costly work to implement, and while comparative costs differ, they may not differ significantly. A fairer overhead basis could achieve a similar allocation.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What made transfer pricing in the F5 exam particularly challenging?",{"text":117,"@type":113},"Transfer pricing was described as the hardest question in the exam and difficult to score well on without solid basic knowledge. It also required careful planning for a substantial marks block and benefits from showing workings.",{"name":119,"@type":110,"acceptedAnswer":120},"How did the F6 evaluation describe the balance of computational versus narrative questions?",{"text":121,"@type":113},"Section A MCQs were described as having a fairly even split between computational and narrative questions, which differed from the specimen paper that leaned more heavily toward computational questions. Narrative questions were expected to be quicker for well-prepared students.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},638606,1793148695,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":14,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145},2336478940917,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","ACCA paper F5 Exam Evaluation – June 2015  \nQuestion 1  \nFew would have been surprised with ABC making an appearance, as this is a key area, and a regularly recurring topic documented on technical articles published on the ACCA website. The Examiner has always been very clear on the fact that implementing a full-blown ABC is not always a good idea. So, after part (a) that required a calculation of the full cost per procedure using ABC, part (b) was indeed asking for a commentary: ABC can be a lot of costly work to implement. Whilst the comparative costs are different, they are not significantly different, and it may be that a similar allocation in overheads can be achieved simply by using a fairer basis to absorb the costs.  \nQuestion 2  \nThe dreaded Transfer Pricing Question   the hardest in this exam, by far. Knowledge of this area is absolutely essential -this question is impossible to score well on if the basics are not known. This proved to be the most unpopular question. This was compounded by a single requirement (a 10-marker block) that should have been tackled by proper planning and a thorough read of the question. Another element of exam technique is the workings – those will get credit even if the question is not fully answered – so students must remember to show them as much as possible,  \nQuestion 3  \nThere is very little to comment on as far as advanced variances are concerned: they are very clearly a core F5 topic, following on logically from the F2 basic variances that should form the basis of budgetary control knowledge for would-be management accountants. This was an interesting question mixing variances with learning curves and there again, students had been warned this was in the pipeline.  \nWith requirement (a), a well prepared student should have found to be an easy 5 marks on learning curves, but the weaker candidates would have perhaps benefited from a kinder, more‘split’ requirement.  \nRequirements (b) required a discussion, and students may have been uncomfortable with the narrative dimension of this question, but the Examiner has made no secret of her willingness to test the students’ ability to put their point across in a clear and concise way. Practicing different types of questions is important in any revision programme. Variances lend themselves very well to non-computational questions and candidates should have been well prepared for a test on that topic.  \nQuestion 4  \nThis was a ‘complete’ question mixing calculations and narrative in a review of pricing, with the demand equation and pricing strategies. It drew on assumed knowledge of, for example, the high low method to split fixed costs from variable costs. This question could have penalised poor planning and lack of question practice. However, pricing decisions are a pillar of Management Accounting knowledge, and of this F5 paper   Application of pricing principles is key, as is a solid understanding of cost behaviour professional layout of answers. Students historically score well on these questions.  \nQuestion 5  \nKnowledge of the zero-based budgeting concepts is absolutely essential -this question is impossible to score well on if the model is not known. Part (a) was bookwork for 3 marks, then part (b) required the student to apply the knowledge to the scenario, for 9 marks; and Part c required three potential benefits, which was also at least partially achievable. Still -a tricky question in this section of the paper, as it was entirely narrative and challenging, but very fair and ZBB in the public sector is clearly examinable. Including this topic as part of revision would have made life much easier on exam day. Any student practising that as part of their revision would be well set.  \n© Kaplan 2015. ACCA paper Exam Evaluation  \nConclusion  \nA slightly more challenging Section B indeed for the second sitting under the new syllabus. The Transfer Pricing question would have proved unpopular but there was no difficult concept to struggle ","cbCaiqQq4Exb8kXt","https://ap.wps.com/l/cbCaiqQq4Exb8kXt","pdf",312411,22,"English","# ACCA F5 Exam Evaluation - June 2015\n## Question 1-5 Overview\n## Conclusion\n# ACCA F6 Exam Evaluation - June 2015\n## Section A\n## Section B","[{\"question\":\"Why was implementing full-blown ABC viewed as not always advisable in the F5 evaluation?\",\"answer\":\"The evaluation notes that ABC can be costly work to implement, and while comparative costs differ, they may not differ significantly. A fairer overhead basis could achieve a similar allocation.\"},{\"question\":\"What made transfer pricing in the F5 exam particularly challenging?\",\"answer\":\"Transfer pricing was described as the hardest question in the exam and difficult to score well on without solid basic knowledge. It also required careful planning for a substantial marks block and benefits from showing workings.\"},{\"question\":\"How did the F6 evaluation describe the balance of computational versus narrative questions?\",\"answer\":\"Section A MCQs were described as having a fairly even split between computational and narrative questions, which differed from the specimen paper that leaned more heavily toward computational questions. Narrative questions were expected to be quicker for well-prepared students.\"}]","ACCA Paper Exam Evaluation - June 2015 - F5 and F6 | PDF",1792689662,55]