The ACCA P4 Paper belongs to the Professional (P) Level Options Module, which means taking this exam is not mandatory but is recommended if the student is confident with his knowledge of this topic. Most of the topics from this module were discussed in Paper F9: Financial Management. It is basically a continuation of F9, […]

The ACCA P5 Paper is part of the Professional (P) Level Options Module, and it revolves around proper business management for better work performance. Most of the concepts that will be discussed in P5 were already introduced in F2: Management Accounting and F5: Performance Management. With P5: Advanced Performance Management, calculations and analyses are not […]

ACCA F3 covers financial accounting. Its main focus is the preparation of financial statements that summarize the company’s financial performance over a period of time. These statements are generally prepared quarterly and annually and adhere to the Generally Accepted Accounting Principle. Information derived from financial accounting is used by external parties such as creditors, investors […]

ACCA F4 tackles the basic guidelines of financial accounting, auditing and taxation. ACCA F4is concerned with the understanding of the legal system, particularly laws relating to the business. However, it should be remembered that ACCA F4 is a law exam for accountants and not for lawyers. It is intended for accountants’ reference so that they […]

Taxation is the main topic for ACCA F6. Accountants are introduced to the concepts of the tax system. Taxation requires an individual to possess strong research skills and be able to adapt to the constant changing of rules and regulations. Tax accountants should also have a good interpersonal skill that can help dealing with clients […]

ACCA F5 or the study of performance management is the process of involving the employees in the organizational decision to improve their performance and increase the company’s effectiveness in achieving its goals. Employee performance management in ACCA F5 includes: Planning The success in an organization is achieved through planning in advance. Planning is the involvement […]

We live in exciting times. The long-term effects of the Arab Spring are not well known. There is a civil war raging in Syria; Africa is becoming a hotbed of terrorism; North Korea is acting ever more belligerent, and China is rising to challenge United States (U.S.) hegemony in the Pacific. The U.S. is still […]

National security is a matter of understanding events in order to build policies and capabilities to deal with current and future security threats. The cliche “learn from history” is helpful only when the historic frame of reference is perceived accurately in substance and timing. The general perception of history is that it unfolds in eras […]

As with each violent incident on U.S. soil prior to it, the Boston Marathon terror attack on April 15th provoked deep introspection into what potential intelligence failures may have occurred, what security measures were overlooked, and what resources were not properly utilized. And while there is an ongoing active debate as to whether or not […]

Since the terrorist attacks on the World Trade Center and the Pentagon on September 2001, the focus of the intelligence, defense, and law enforcement communities has been on countering terrorism and strengthening American resilience to terrorist attacks, both at home and abroad. In the pursuit of such, these agencies have revamped their counter terrorism training […]