FINANCIAL

MANAGEMENT
INTRODUCTION
 THE SUBJECT
• Aim of the subject is to develop skills and knowledge expected of
a Finance Manager in relation to :
- Investment
- Financing &
- Dividend Decisions
LINKAGE
- Management Accountancy from Applied Knowledge Level
- Advanced Financial Management from Professional Level
 EXPECTATIONS ?
• The ACCA Examining Team expects you to PERFORM and
COMMENT on :
- Calculations
- Perform Critical abilities
- Demonstrate understanding of the syllabus
- Use Question Information

https://www.accaglobal.com/gb/en/student/exam-support-resources/
fundamentals-exams-study-resources/f9/exam-technique.html
 EXAM
• All questions are compulsory. It will contain both computational
and discursive elements.
• Some questions will adopt a scenario/case study approach.

• CBE Exam- 3 hours

 SKILLS REQUIRED
• Brought Forward Knowledge of Management Accounting
• Calculations with CLEAR workings and Logical structure
• Interpret data
• Explain management accounting techniques and discuss their
application to the question
• Apply skills in practical manner
 SYLLABUS AREA
• Part D- Investment appraisal
• Part C- Working Capital Management
• Part E- Business Finance
• Part F- Business Valuation
• Part G- Risk Management
• Part A and B- Financial Management Function and Financial
Management Environment
 EXAM STRUCTURE
Time allowed: 3 hours
Section A of the exam comprises 15 objective text (OT) questions of
2 marks each.(2*15)
• Section B of the exam comprises three 10-mark case-based
questions. Each case has five OT questions of 2 marks each.(3*10)
• Section C of constructed response questions of two 20-mark
questions.
 SYLLABUS- SECTION A
AND B
• Section A and B questions will be selected from the entire syllabus.
• Section A will contain multiple-choice questions (MCQs) only.
EXAM APPROACH TO MCQ
IDENTIFY:
• a "stem" (the question);
• a "key" (the correct answer); and
• 3 "distractors" (plausible but incorrect answers).
 SYLLABUS –SECTION C
• Section C questions will mainly focus on the following syllabus
areas but a minority of marks can be drawn from any other area of
the syllabus:
< Working capital management (syllabus area C)
< Investment appraisal (syllabus area D)
< Business finance (syllabus area E)
• Candidates are provided with a formulae sheet and tables of
discount and annuity factors.
• Candidates should bring a scientific calculator to the examination.
 TIME ALLOCATION
• To allocate your time multiply the marks for each question by 1.8
minutes.
• So each 2-mark OT question in Section A should take, on average,
2 × 1.8 = 3.6 minutes.
• Section A in total should take you 3.6 × 15 = 54 minutes.
• The three 10-mark OT-case questions in Section B should each
take 18 minutes.
• Each 20-mark question in Section C should take 36 minutes.
• The first marks are the easiest to gain in each longer-type
question, so it is always better to start the next question rather than
overrun on the time that should be allocated.
 HOW TO PASS F9 ?
• Understand theory
• Be able to apply all formulae
• Interpret Requirement
• Practice Exam questions in a timed environment

https://cbept.accaglobal.com/

https://www.youtube.com/watch?
v=ccb3M1BaH6I&ab_channel=ACCA
 FM EXAM TIPS
• Practice Questions from the start without pen and paper
• NO need of neat working in Scratch pad
• Cover all topics- No selective study
• One idea-one mark-Quality over Quantity
• Rule of elimination
• Answer all MCQ’s – no negative marks
• Own figure rule- Entire marks are not for the final answer
• Subjective answers- Use Headings & new paragraphs
 MAKING BEST USE OF
CBE FUNCTIONALITY
• Clearly labelled and referenced workings
• Calculations easy to follow
• Clear and sensible layout of calculations
• Use of formulae eg SUM, IRR,NPV
• Writing comments
 TIPS – SECTION A
• Study ALL areas of the syllabus
• Question practice is the key to precision and highlight knowledge
gaps
• Distracters are intended to be distracting and not misleading but do
require careful consideration to avoid
• No negative marking
• Follow the instructions given in the requirement e.g select TWO
answer options, enter the answer in millions
 TIPS – SECTION B
• Read through the scenario noting “signposts” and important
information
• Tackle the question in the order set if possible
• Each question is independent
• Read any additional information carefully
• Question Practice
 TIPS- SECTION C
• Improvement in Narrative areas.
• Definition, Explanation and Discussion are most likely to be
required :
- Working Capital Management
- Investment Appraisal
- Business Finance
 KEY MESSAGE TO
STUDENTS
• Address the requirement set
• Use cell formulae correctly
• Present spreadsheets as professionally as they would be presented
in the workplace.
• Plan word processed responses guided by the requirement, both in
terms of content and detail of response
• A list of short bullet points is not a “Discussion”
 RECOMMENDED
TECHNICAL ARTICLES
1.Inflation & Investment Appraisal
2.Dividend Theory
3.Behavioral Finance
GOOD LUCK !!!
Any Queries please email at shilpiacca@gmail.com