List of all ACCA FM Technical articles. F9 paper

by Eduyush Team

The ACCA F9 paper is one of the FM exam's most critical and challenging sections. 

These articles are based on technical, theoretical, and quantitative financial management concepts. While reading these articles, you will come across various topics such as cash management, investment analysis, financial reporting, auditing, etc. Even though these topics appear very challenging at first sight, with a bit of preparation and focus, you can ace this section easily. 

These articles are among the most challenging questions in the ACCA F9 paper. But don't worry! We've got your back covered with this comprehensive list of all the technical articles from previous exams.

Discuss and assess the impact of financial Management on the economic environment.

Interest rates

In FM, percentage figures are frequently annualised or pro-rated on a short-term basis. Since these calculations are impacted by the method used, this article clarifies ACCA's preferred approach.

Discuss and apply working capital management techniques.

Working capital management

Working capital management, a core area of Financial Management, is the subject of this article. It discusses current assets and current liabilities and how they are analysed. This material may be covered, in its entirety, as part of a 20-mark question or assessed through objective test questions.

Accounts receivable Management

The Account Receivable Management section of the Financial Management Study Guide (Section C2d) states that candidates should be able to 'discuss, apply, and asses the effectiveness of account receivable management techniques.

Management of foreign accounts receivable

A business may face additional problems when dealing with foreign accounts receivable and the usual challenges associated with collecting from domestic customers.

Receivables collection

A corporation may collect money from its customers using two methods. 

Investigate issues and problems to determine whether to initiate or expand an investment.

Inflation and investment appraisal

This article explores how the net present value approach can be utilised to compute investment values using both nominal and real terms and the impact of taxation on these values. This is an area where unprepared candidates often make mistakes.

Equivalent annual costs and benefits

Companies can use the equivalent annual cost calculation to assist in asset replacement decisions.

Advanced investment appraisal

Investment appraisal is one of the core topics within Financial Management, and it has been well represented on the Financial Management exam. 

Businesses should investigate and appraise different types of funding.

Dividend theory

Dividends and share price growth are two ways wealth may be provided to shareholders. We will examine a few theories on dividend payments, the practical considerations that must be taken into account, and a discussion on dividend policies.

The capital asset pricing model – part 1

In this post, we look at CAPM and its components, how it can be used to estimate the cost of equity and the asset beta formula. In subsequent posts, we will look at the CAPM's theoretical foundations and practical applications.

The capital asset pricing model – part 2

The CAPM is explained in detail in this article, with examples of how to apply it to project-specific discount rates for investment appraisal.

CAPM: theory, advantages, and disadvantages

In this last post in a three-part series, we examine CAPM and its advantages and disadvantages.

Business finance for SMEs

In this post, we discuss the different funding options for small businesses, with a particular focus on crowdfunding and supply chain financing.

 Analysing the suitability of financing alternatives

This article provides an approach for students to finish the Financial Management syllabus with a worked example that applies the technique discussed in a critical area.

Introduction to Islamic finance

The syllabus for Financial Management just added Islamic finance to the coursework.

Business Finance

The subject of business finance is covered in section E of the syllabus. This article discusses the types, sources, and mixes of finance.

Cost of capital, gearing and CAPM – part 1

The first part of this article looks at how a reasonable discount rate can be calculated for investment appraisal: Which long-term projects should a company invest in? 

Cost of capital, gearing and CAPM – part 2

The second part of this article looks at how a reasonable discount rate can be calculated for investment appraisal: Which long-term projects should a company invest in?

Optimum capital structure

Does altering a company's capital structure lead to an enhancement in stockholder value?

Business and asset valuations are discussed and applied principles. 

Behavioural finance

After reading this article, students should be familiar with critical behavioural finance concepts.

Business valuations

This article describes three general approaches to valuing a business – assets-based, income-based, and cash flow-based – as described.

Businesses should explain and use risk management techniques.

Interest rates

ACCA recommends using either an annualising or a short-term pro-rating of percentage figures in certain FM syllabus areas. This article discusses these two approaches and how they affect calculations in questions on these syllabus areas. 

Hedging techniques for interest rate risk

Section G of the Financial Management Study Guide examines the management of interest rate risk.

Foreign currency risk and its Management

An economical, translation, and transaction risk focus is covered in this article.

Closing comments

Financial Management is one of the most challenging areas on the FM exam paper. The examination is divided into four main areas.

The article's title is a broad question aimed at checking your understanding of the fundamental concepts behind the financial management area of the exam. Further, it will help you gauge your preparedness for the subject.

You can supplement your studies with ACCA-approved study materials and BPP online training. Do contact us to know more.


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FAQs

ACCA exam students will find a range of technical articles to support their studies on the ACCA website. These articles are aimed at providing exam-focused insights and are written by the ACCA Examination team members.

The range of articles includes topics such as financial reporting, taxation, audit and assurance, and business analysis. Students can also access revision resources and practice exams to help them prepare for their exams.

ACCA exam students, technical articles are an important part of exam revision.

The articles are written by ACCA's own examiners and provide insights into the exams as well as tips on how to pass them.

They also offer a deeper understanding of the key concepts tested in each exam.

In short, for ACCA students, technical articles should be an essential part of exam revision.

It depends on what you are looking for in a study text. Kaplan offers a more concise overview of the syllabus, while Bpp provides more examples and exercises. Ultimately, it is important to find a study text that best suits your needs and learning style.

If you are looking for a study text that provides an in-depth analysis of the syllabus, Bpp would be the better option. However, if you are looking for a text that is easier to read and covers all the key topics, Kaplan would be the better choice.

Read our detailed subject wise blog to understand better.

ACCA exam students should be aware that the syllabus is not static and it does change every year. This is important to keep in mind when studying for your exams, as you need to make sure that you are covering all the relevant content.

The ACCA syllabus is reviewed and updated on an annual basis, in order to reflect the latest changes in accounting and business practice. The updates are designed to ensure that students are equipped with the knowledge they need to work in today's competitive environment. So it's essential that you keep up-to-date with the latest changes and make sure that you're studying all the relevant topics.

The hardest ACCA paper is the F5 performance management paper. This is because it requires a detailed knowledge of financial accounting and management accounting in order to pass.

Other papers that are difficult include the F7 financial reporting paper and the P2 advanced auditing and assurance paper. However, all of the ACCA papers are challenging, so it is important to thoroughly prepare for each one before sitting the exam.