tag:blogger.com,1999:blog-68781666621593594952024-02-07T18:22:13.423+00:00CIMA Guru (your CIMA study questions answered)The CIMA Guru, author of the bestselling study aid CIMA: Pass First Time, answers your questions about exam technique, and studying for the CIMA professional accounting qualification...theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.comBlogger85125tag:blogger.com,1999:blog-6878166662159359495.post-87954611037693921082015-11-24T13:06:00.002+00:002015-11-24T13:06:55.048+00:00Models, structures, frameworks... (in Case Study)<div dir="ltr" style="text-align: left;" trbidi="on">
<strong><em>Dmitry asked:</em></strong><br />
<br />
<div style="text-align: left;">
<span style="color: #1f497d; font-family: "Calibri","sans-serif"; font-size: 11pt;"><span style="color: black;"><em>In an E3 exercise of the practice workbook (for Strategic Case Study) there is a request to evaluate the proposed acquisition of a company. Answering it I have used the SAF (Suitability, Acceptability, Feasibility) model, while the suggested answer tells about possible benefits and risks; each is described in detail. I remember from our classes that if we are asked to evaluate a strategic option, SAF suits best in any case. Would you recommend to stick to SAF in such cases or could be there any reason to use another (less formal) approach?</em></span></span></div>
<div style="text-align: left;">
<span style="color: #1f497d; font-family: "Calibri","sans-serif"; font-size: 11pt;"><span style="color: black;"><em></em></span></span> </div>
<span style="color: #1f497d; font-family: "Calibri","sans-serif"; font-size: 11pt;"><span style="color: black;"><div>
Good question. </div>
<div>
In general terms, there is no problem with using a 'common sense' approach (advantages/disadvantages, risks/opportunities...) to evaluate any strategic option. </div>
<div>
However, I find that people doing so tend to concentrate on the 'suitability' factors (strategic fit, SWOT factors...) and to neglect acceptability and feasibility. This leads to favouring a strategic option because it 'looks sensible', but failing to realise that either the stakeholders wouldn't be happy (acceptability) or the company does not have the resources, finance, skills or time (feasibility) to do it.</div>
<div>
Two good reasons to use SAF, then:</div>
<ol style="text-align: left;">
<li>It covers all the relevant issues.</li>
<li>It shows 'evidence of learning', which is one of the objectives of the Case Study.</li>
</ol>
<div>
Even in 'real life' (i.e. outside of exams) I would always use SAF. I'm a management consultant, and I often use it for clients.</div>
<div>
I hope that helps</div>
</span><div style="text-align: left;">
</div>
</span><div style="text-align: left;">
</div>
</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-87021052092016971232015-11-11T19:21:00.000+00:002015-11-11T19:21:56.142+00:00Preparing for an OT exam<div dir="ltr" style="text-align: left;" trbidi="on">
I had a comment on the P3 post about how to prepare for an OT exam, so I thought I'd make my reply a post. The comment was "For strategic OT, do we have to study the textbook thoroughly (almost to the point of memorizing every bit of the content) and do not have to go through past questions and answers?"<br />
<br />
My reply was <em>(with added bits, to cover all of the OT exams)</em>:<br />
<br />
Good question! The answer is "yes, and no". Let me explain...<br />
<br />
Yes, you need to study the textbook, 'almost' to the point of memorising it. OT questions will test your knowledge, understanding and ability to apply to simple contexts. <em>(At the Operational Level, more knowledge and less application, at Strategic Level, more application and less knowledge)</em><br />
<br />
No, you DO still need to practise questions. There are no 'past exam questions', because all the exam questions stay in CIMA's database for further use. You need to buy/find realistic practice questions. An 'exam kit' from one of the usual publishers? Online at CIMA there are also practice assessments for each OT exam (but only 60 questions) <em>(you get to these through your MyCIMA account)</em>. Some publisher, and all good colleges, also have mock exams. <em>(Try to practice at least 120 questions - the equivalent of 2 full 'real' exams, but the more the better.)</em><br />
<br />
As usual, passing is about a combination of learning and practice.</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-66527640775481303802015-04-30T11:38:00.003+01:002015-04-30T11:38:51.441+01:00Problems with the (new) P3 OT exam<div dir="ltr" style="text-align: left;" trbidi="on">
<strong><em>John Costello wrote</em></strong><br />
<em>Hi David, I am undertaking CIMA P3 and was hoping you might have some advice on how best to prepare for the OT exam. There has been a lot of negative comment from students on the chances of obtaining a pass as questions seem to be long in nature and subjective. The issue of multiple select all question also seems to be causing distress. Do you have any suggestions regarding a plan of attack. Kind regards, John</em> <br />
<br /><br />
Thank you for your question, John.<br />
Yes, I'm aware that many of you are struggling with P3. It seems to be a combination of three issues which, when you compound them, can become one big "I can't pass!" issue:<br />
<ol>
<li>Long scenarios, some requiring calculations, which take an age to read, understand and answer.</li>
<li>'Subjective' OT questions, where most/all of the answers 'might' be true.</li>
<li>'Select ALL that apply' questions, where it doesn't tell you how many.</li>
</ol>
OK. Here's my general preparation approach to study preparation, and it would be true for ANY OT exam:<br />
<ul>
<li>Make sure you've read the textbook, and have good knowledge and understanding of the topics.</li>
<li>Make sure you've practiced all the OT questions you can find. There are some on CIMA's website (the practice exam), and others available through various publishers, either in their text/kit or online.</li>
</ul>
Now here's my specific 'exam technique' approach, for P3 (which would also work for other OT exams, but P3 seems to need it the most):<br />
<ol style="text-align: left;">
<li>The moment the exam starts, 'click through' ALL 60 questions, looking for ones that seem to fit into one or more of the 'issue' categories, above.</li>
<li>Each time you find an 'issue' question, 'flag for review' (there's a button top right) and move on. Don't read the question in detail, and don't stop to try answering it. This should take you no more than 5 minutes in total.</li>
<li> Go back to the beginning, and do all the questions that you HAVEN'T flagged for review (i.e. the 'easier' ones). This makes best use of your 90 minutes, and ensures that you don't run out of time before attempting ALL of the 'easier' questions.</li>
<li>Check how much time you have remaining, and divide it between the 'issue' questions that you flagged. There's a summary page at the end of the assessment, I believe? Hopefully, you'll get something like 2 minutes or more per question. </li>
<li>Now start on the 'issue' questions, and try to spend no more than the new 'allowed time' on each. </li>
<li><span style="color: red;">If a question has a long scenario, read the question (at the end, normally) first, so you know exactly what you're looking for in the scenario.</span></li>
<li><span style="color: red;">If a question looks 'subjective', stop thinking too much. Look for what it probably says in the textbook. Try the 'simplistic' approach. It's normally the right one. If you over-analyse, you'll get more confused.</span></li>
<li><span style="color: red;">If it's an 'ALL that apply' question, select the most obvious answers. It's <u>least</u> likely to be one or all of them, so 2/3/4 should be your 'favourites'. I've seen one question where it was 'all', but if there's only one correct answer, the writer would normally choose a multiple choice format, I think.</span></li>
<li>If you find yourself using far too much time on a question, guess and get out! </li>
<li>Try to attempt ALL the questions in the 90 minutes, even if you have to guess at a few.</li>
</ol>
I think that's what I would do, if I were sitting P3 or, indeed, ANY OT exam at the Strategic Level. <br />
Does that make sense? Do any of you have any suggestions for improvements?<br />
<div>
</div>
<div>
</div>
<div>
</div>
</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com2tag:blogger.com,1999:blog-6878166662159359495.post-58719428875676212282015-04-29T15:47:00.000+01:002015-04-29T15:47:41.616+01:00More thoughts on OT questions<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">An objective test (OT)
question is any question where there is one ‘right’ answer. No ‘almost’, no
‘that’s close enough’; it’s either right or wrong. Professional bodies like CIMA
love OT questions, for two reasons. Firstly, they can be examined on computer,
and the computer can ‘mark’ your answers. This is cheaper (as all the cost is
in developing the technology, rather than paying markers) and faster (as the
computer can tell you whether you passed or failed, and often give you feedback
on your answers and skills straight after the exam. Secondly, each question can
be short, often only one mark each, so an exam can cover most (or even all) of
the learning outcomes/objectives, rather than just a selection.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">Let’s have a
look at a selection of OT question styles, just so you can see what I mean by
‘objective’. These questions were written for E1…</span></div>
<br />
<div style="line-height: normal; margin: 0cm 0cm 0pt;">
<span style="font-family: "Arial","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"> </span></div>
<br />
<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-image: none; border: currentColor; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background-color: transparent; border-image: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">An
organisation which does not have profit as its primary goal, and is not
directly linked to a national government, is a <drop box="" down="">.</drop></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">non-profit
organisation</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">non-governmental
organisation</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">public
sector organisation</span></div>
</td>
</tr>
</tbody></table>
<br />
<div style="line-height: normal; margin: 0cm 0cm 0pt;">
<span style="font-family: "Arial","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"> </span></div>
<br />
<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-image: none; border: currentColor; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background-color: transparent; border-image: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">In order to
be of value for performance measurement, objectives should be expressed in a
form which is ‘SMART’.</span></div>
<div style="line-height: normal; margin: 0cm 0cm 0pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Which of the following is NOT normally
included in the SMART acronym?</span></div>
<div style="line-height: normal; margin: 0cm 0cm 0pt;">
<span style="font-family: "Arial","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"> </span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Specific</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Meaningful</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Achievable</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Relevant</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Time-constrained</span></div>
</td>
</tr>
</tbody></table>
<br />
<div style="line-height: normal; margin: 0cm 0cm 0pt;">
<span style="font-family: "Arial","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"> </span></div>
<br />
<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-image: none; border: currentColor; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background-color: transparent; border-image: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">The concept
of lean production was developed by the Japanese car manufacturer, Toyota. It
is a philosophy that aims to systematically reduce waste.</span></div>
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Which THREE
of the following are included in Toyota’s concept of ‘waste’?</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Inventory</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Paper</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Surplus
staff</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Transportation</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Over-processing</span></div>
</td>
</tr>
</tbody></table>
<br />
<div style="line-height: normal; margin: 0cm 0cm 0pt;">
<span style="font-family: "Arial","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"> </span></div>
<br />
<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-image: none; border: currentColor; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background-color: transparent; border-image: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
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" /></span></div>
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Henry
Mintzberg suggested a totally different way of looking at organisation
structure.</span></div>
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Drag and
drop the following items into their correct places on the diagram above.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Operating
core</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Ideology</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<div style="line-height: normal; margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; mso-fareast-font-family: Calibri;">Support
staff</span></div>
</td>
</tr>
</tbody></table>
<br />
<div style="line-height: normal; margin: 0cm 0cm 0pt;">
<span style="font-family: "Arial","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"> </span></div>
<br />
<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-image: none; border: currentColor; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="background-color: transparent; border-image: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt; width: 462.1pt;" valign="top" width="616">
<table border="1" cellpadding="0" cellspacing="0" style="border-collapse: collapse; border-image: none; border: currentColor; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="2" style="background-color: transparent; border-image: none; border: 1pt solid windowtext; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt;" valign="top">
<div style="margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; line-height: 115%; mso-fareast-font-family: Calibri;">Stakeholders
outside the organisation are sometimes classified as either ‘external’ or
‘connected’.</span></div>
<div style="margin: 6pt 0cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt; line-height: 115%; mso-fareast-font-family: Calibri;">Drag and
drop the following stakeholders into the correct category.</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td style="background: rgb(217, 217, 217); border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 10pt;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;">External
stakeholders</span></span></b></div>
</td>
<td style="background: rgb(217, 217, 217); border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-background-themecolor: background1; mso-background-themeshade: 217; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 10pt;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;">Connected
stakeholders</span></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext; border-image: none; border-style: none solid solid; border-width: 0px 1pt 1pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
</td>
<td style="background-color: transparent; border-color: rgb(0, 0, 0) windowtext windowtext rgb(0, 0, 0); border-style: none solid solid none; border-width: 0px 1pt 1pt 0px; mso-border-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;">Finance
providers</span></span></div>
</td>
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;">Government</span></span></div>
</td>
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
</td>
</tr>
<tr style="height: 13.05pt; mso-yfti-irow: 5;">
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); height: 13.05pt; padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;">Customers</span></span></div>
</td>
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); height: 13.05pt; padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></b></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;">Local
community</span></span></div>
</td>
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;">Trade
unions</span></span></div>
</td>
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;">Shareholders</span></span></div>
</td>
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9; mso-yfti-lastrow: yes;">
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;">Suppliers</span></span></div>
</td>
<td style="background-color: transparent; border-image: none; border: 0px rgb(0, 0, 0); padding: 0cm 5.4pt;" valign="top">
<div style="margin: 0cm 0cm 0pt;">
<span style="mso-ascii-font-family: Calibri; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="font-family: Calibri;"> </span></span></div>
</td>
</tr>
</tbody></table>
</td>
</tr>
</tbody></table>
<br />
<div style="line-height: normal; margin: 0cm 0cm 0pt;">
<span style="font-family: "Arial","sans-serif"; mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Calibri;"> </span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">You can see,
from the above examples, that there is a wide range of OT question styles. They
all have one thing in common, however – there’s a ‘right’ answer.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">Although
students, and many lecturers, think that exam technique doesn’t apply to OT
questions, that’s far from true. There are many ‘rules’ you can apply, to make
sure that you get as many marks as possible in such an exam. Let’s have a look
at the most common.</span></div>
<ul style="text-align: left;">
<li><div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">If you’re stuck, use a ‘process of elimination’, and rule out the options that are clearly <u>not</u> right. Remember Sherlock Holmes: “once you have ruled out the impossible, whatever remains, however improbable, must be the answer”.</span></div>
</li>
</ul>
<ul style="text-align: left;">
<li><div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">Don’t ‘leap in’, by selecting the first ‘possible’ answer. Always look at all of the options given, as there might be a ‘better’ answer, elsewhere.</span></div>
</li>
</ul>
<ul style="text-align: left;">
<li><div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">If it says ‘which THREE…’, don’t select fewer or more than the number specified. You’ll be wrong, and there aren’t any ‘part marks’ (i.e.2/3) available.</span></div>
</li>
</ul>
<ul style="text-align: left;">
<li><div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">It's often possible to rule out one or more of the answers as being completely unreasonable, so just guessing from the remaining possible answers may improve your chances of earning a mark (on a purely random basis).</span></div>
</li>
</ul>
<ul style="text-align: left;">
<li><div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">Believe it or not, it's still amazingly common for candidates to <u>not</u> answer some of their OT questions. You must, as there's no penalty for getting them wrong. Always, always have a guess at OT questions, even if you don't have a clue what they're about. </span><span style="font-family: Calibri;"> </span></div>
</li>
</ul>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">Come to
think of it, ‘have a go’ is quite a good bit of advice for any exam question.
There are very few guarantees in exams, but one of them is – if you write
nothing, you'll get no marks! I often see student answers with gaps, where the
students have convinced themselves that they don't know anything, or haven't
got a clue what the question means. It's always worth taking a guess, as there
are no ‘negative’ (or penalty) marks in these exams.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">So, to
summarise, the key to avoiding the most common mistakes in OT exams is to slow
down a bit. Don't be in too much of a hurry to answer, make sure that you know
exactly what the question is before you do, and always ‘have a go’.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;"> </span></div>
</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com2tag:blogger.com,1999:blog-6878166662159359495.post-40348410667224133012015-03-01T12:18:00.001+00:002015-03-01T12:26:13.843+00:00Skills in the Strategic Level Case Study (SCS) exam?<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div style="margin: 0cm 0cm 0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: Calibri;">Daniel
wrote:</span></i></b></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: Calibri;">I am currently due to take the SCS
(Strategic Level Case Study) case exam in two weeks and am a bit puzzled on how
much the required format for the answers has changed from the old syllabus.</span></i></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: Calibri;">When I look at a most of the mock exams and
solutions provided by course providers for CIMA, they recite models (identically
from their text books) in great depth. In the old syllabus, I was under the
impression that this was a big NO NO as it would gain you no marks.</span></i></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: Calibri;">Anyone can copy text from a text book so,
looking at the solutions, they provide<span style="mso-spacerun: yes;">
</span>no help. I know the models so don’t need anyone to tell me what they
are.</span></i></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: Calibri;">What I am looking for is some guidance on
what CIMA is looking for under the new syllabus when structuring an answer in
the case study.</span></i></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: Calibri;"><span style="mso-spacerun: yes;"> </span>Do I
just continue to answer questions in the same format I have done previously, in
the old strategic case study exam?</span></i></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: Calibri;"> </span></i></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">Great
question, Daniel. I taught a group of students, a couple of weeks ago, who are
also sitting the SCS exam in March. Before teaching them, I obviously did a
lot of research, and here are my main findings:</span></div>
<br />
<ol style="text-align: left;">
<li><div style="margin: 0cm 0cm 0pt; text-align: left;">
<span style="font-family: Arial, Helvetica, sans-serif; font-size: x-small;">The SCS exam is a much more <i style="mso-bidi-font-style: normal;">direct</i> test of the Strategic Level syllabus content than the old T4B TOPCIMA Case Study was.</span></div>
</li>
<li><div style="color: black; font-style: normal; font-weight: normal; margin-bottom: 0pt; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: left;">
<span style="font-family: Arial, Helvetica, sans-serif; font-size: x-small;">SCS seems very similar, in terms of style and skills, to Section A of the old Strategic Level exams. You need good recall of all the relevant Strategic Level models, theories and frameworks, as the SCS exam is testing the higher skills (analysis, evaluation, advice…) whereas the new Strategic Level OT exams (2015 E3, P3, F3) are testing the lower skills (comprehension, application).</span></div>
</li>
<li><div style="color: black; font-style: normal; font-weight: normal; margin-bottom: 0pt; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: left;">
<span style="font-family: Arial, Helvetica, sans-serif; font-size: x-small;">Pretty much <i style="mso-bidi-font-style: normal;">all</i> the marks available in the SCS exam are for the <i style="mso-bidi-font-style: normal;">use</i> of what you’ve learned, in the context of the pre-seen and reference materials, to analyse and solve problems in the organisation. There are few marks available for your logical argument, structure etc. There are similarly <i style="mso-bidi-font-style: normal;">few or </i>none available for the theory itself. As long as the points you make are <i style="mso-bidi-font-style: normal;">valid</i> (i.e. relevant to the context and technically correct), they’ll be rewarded.</span></div>
</li>
<li><div style="color: black; font-style: normal; font-weight: normal; margin-bottom: 10pt; margin-top: 0cm; mso-list: l0 level1 lfo1; text-align: left;">
<span style="font-family: Arial, Helvetica, sans-serif; font-size: x-small;">The <i style="mso-bidi-font-style: normal;">lowest </i>skill being examined appears to be application. CIMA has said, several times, that no marks will be given for knowledge or comprehension, <i style="mso-bidi-font-style: normal;">unless</i> that knowledge is applied to the case. To quote from CIMA’s own </span><a href="https://connect.cimaglobal.com/system/files/resource/SEG-SCS_0.pdf"><span style="color: blue; font-family: Arial, Helvetica, sans-serif; font-size: x-small;">study guide</span></a><span style="font-family: Arial, Helvetica, sans-serif; font-size: x-small;">, “The Case Study examinations are intended to demonstrate that you can apply the technical, business, people and leadership skills from the learning outcomes in the three subjects at a particular level in a business context.”. (Note – you’ll have to log into MyCIMA, to view the study guide)</span></div>
</li>
</ol>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">So, the
question remains, why do so many publishers still have so much theory in their
answers? I can only assume that it’s because they think many students will be
using published study materials as their <i style="mso-bidi-font-style: normal;">only</i>
means of preparation. Publishers therefore include all the theory “as an aid to
learning”.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">I, too,
think such answers are misleading, as they give the impression that it’s <i style="mso-bidi-font-style: normal;">that </i>style of answer (one crammed with
theory) that CIMA wants. As far as I know (and this is a new exam, so time will
tell) it <i style="mso-bidi-font-style: normal;">isn’t</i>. Time will tell, of
course, as we receive further guidance from CIMA and feedback from students who
have attempted the exam. For now, I hope my answer helps.</span></div>
</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-4084533919823801112015-02-09T16:20:00.000+00:002015-02-09T16:20:25.438+00:00Study methods<div dir="ltr" style="text-align: left;" trbidi="on">
<strong>Wayne</strong> asked:<br />
<em>My name is Wayne from S. Africa, I enrolled for CIMA starting at Operational level. I just want to ask the Guru, is it more wise to study via a tuition provider or distance learning using cimastudy website or perhaps will the cima publishing books offer me the best chance to succeed?</em><br />
<em><br /></em><br />
Hi Wayne<br />
OK, let's start at the beginning, as this will be relevant to lots of students.<br />
<br /><br />
1. College, CIMAStudy.com, or just buy the books? In order of preference, and also of cost (probably); attend a good college, attend any college, use CIMAStudy.com, just buy the books. Passing CIMA exams needs more than just knowledge and understanding of the syllabus material, which is what you'll find in the books. The more advice you can get on your approach to studying, and how to do what's required in the exams, the better. This particularly applies as you progress up the qualification, as the skill levels increase and what you need to do moves further away from what you can read in the study text. Anything you can do to mitigate the risk of failure is a good investment. It's a personal decision, of course. If you've studied a particular subject at University, for example, you might get away with just the Text.<br />
<br /><br />
2. How do I find a 'good' college? Well, step 1 is to check the <a href="http://www.cimaglobal.com/Study-with-us/" target="_blank">college finder on CIMA's website</a>. It's on the menu on the right of the page I've linked to, but the college finder seems to be unavailable as I post. Only consider an accredited provider, as they meet quality standards. Next, speak to the college, and see if they impress you. Finally, get recommendations from other students via social media of <a href="http://www.cimaglobal.com/Students/CIMAconnect/" target="_blank">CIMAConnect</a> (CIMA's online community). Ask about the tutors for the courses you're interested in. Even good colleges have stronger or weaker tutors.<br />
<br /><br />
I hope that helps.<br />
<br /></div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com1tag:blogger.com,1999:blog-6878166662159359495.post-71981340990203045712015-02-04T11:13:00.001+00:002015-02-04T11:13:30.333+00:00Objective Test (OT) exams<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">I’ve had a
couple of questions about the Objective Test (OT) exams (Thanks <b style="mso-bidi-font-weight: normal;">Princess </b>and <b style="mso-bidi-font-weight: normal;">Simon</b>), so I thought I should start off by posting ‘what I know’
about these unusual exams. As usual, feel free to comment on this post, if you
have any questions…</span></div>
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;"><br /></span></div>
<span style="font-family: Calibri;">1. There are
still </span><a href="http://www.cimaglobal.com/Students/Exam-resources-and-information/Qualifications/Professional-level/"><span style="color: blue; font-family: Calibri;">nine
subjects, arranged in three pillars</span></a><span style="font-family: Calibri;">.</span><br />
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">2. Each
subject is </span><a href="http://www.cimaglobal.com/Students/Exam-resources-and-information/Assessment/Professional-level-assessments/"><span style="color: blue; font-family: Calibri;">examined
in two different ways</span></a><span style="font-family: Calibri;">:</span></div>
<br />
<div style="margin: 0cm 0cm 0pt 36pt;">
<span style="font-family: Calibri;">- Through an ‘objective test’ (OT)
exam, which is <strong>only</strong> on that subject.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt 36pt;">
<span style="font-family: Calibri;">- Through a ‘case study’ exam, one at
each level, which examines <strong>all three</strong> subjects at that level (I’ll start
posting soon about these exams).</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">3. <strong>All</strong>
the exams are computer-based.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">4. Each OT
exam is 90 minutes long, and you can choose when to sit your exam.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">5. Each OT
exam consists of 60 questions, each of which is worth one mark.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">6. To pass,
you must achieve a score (the ‘pass mark’) of 70% (i.e. you need to get at
least 42/60 answers correct).</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">7. In each
OT exam, the questions are generated from a large collection of questions, so
each candidate gets a unique exam. There’s no value in asking someone else “what
was in your exam?”</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">8. You’ll
find out whether you’ve passed straight after the exam, so you don’t need to
wait for a marking process.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">9. If you
don’t pass, you can book another attempt as soon as you like.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">10. You need
to pass <b style="mso-bidi-font-weight: normal;">all</b> of the OT exams, at a
level, before you’re allowed to enter for the case study exam for that level.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">I’ll do
another post, soon, looking at the different styles of OT question that you
might find in the exams. There are </span><a href="http://www.cimaglobal.com/Students/Exam-resources-and-information/Exam-preparation/2015-practice-exams/"><span style="color: blue; font-family: Calibri;">practice
exams available from CIMA</span></a><span style="font-family: Calibri;">, so you can have a try before the real thing.
There’s also a load of </span><a href="http://www.cimaglobal.com/Students/Exam-resources-and-information/Exam-preparation/Approaching-exams/"><span style="color: blue; font-family: Calibri;">support
material</span></a><span style="font-family: Calibri;"> on the CIMA website.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: "Calibri","sans-serif"; font-size: 11pt; line-height: 115%; mso-ansi-language: EN-GB; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Any questions?</span></div>
</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-35129151608021009372015-01-28T10:38:00.001+00:002015-01-28T10:40:25.400+00:00New 2015 Professional Qualification<div dir="ltr" style="text-align: left;" trbidi="on">
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">Well, the
Guru has been silent on here for the last few months, as you all stopped asking
questions about how to pass the CIMA exams. But now there is a completely new CIMA
</span><a href="http://www.cimaglobal.com/Students/Exam-resources-and-information/Qualifications/Professional-level/"><span style="color: blue; font-family: Calibri;">syllabus</span></a><span style="font-family: Calibri;">
and </span><a href="http://www.cimaglobal.com/Students/Exam-resources-and-information/Assessment/Professional-level-assessments/"><span style="color: blue; font-family: Calibri;">exam
structur</span></a><span style="font-family: Calibri;">e, so it’s time for the Guru to offer his help again.</span></div>
<br />
<div style="margin: 0cm 0cm 0pt;">
<span style="font-family: Calibri;">Over the
next few weeks, the Guru will be posting information about the new exams, and
giving general advice how you should prepare yourself to pass them. In the
meantime, however, you can ask specific questions by commenting on this post. </span></div>
</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com2tag:blogger.com,1999:blog-6878166662159359495.post-46275790230988620382013-10-02T14:13:00.002+01:002013-10-02T14:14:31.990+01:00Off to Moscow again<div dir="ltr" style="text-align: left;" trbidi="on">
The Guru will be teaching E1, E2 and E3 for <a href="http://www.atc-international.com/index.php?option=com_content&view=article&id=135&Itemid=146&lang=en" target="_blank">ATC International</a> in Moscow during October. See you there...</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-75018106355780736292013-02-14T09:20:00.000+00:002013-02-14T09:20:17.949+00:00Bucharest - May, 2013<div dir="ltr" style="text-align: left;" trbidi="on">
The Guru will be teaching CIMA E3 and T4B for <a href="http://www.theexpgroup.com/" target="_blank">ExP</a> in Bucharest, in a few weeks time. Contact <a href="http://www.theexpgroup.com/worldwide_locations/europe/romania/contact_us.html" target="_blank">the college</a> for details.</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com1tag:blogger.com,1999:blog-6878166662159359495.post-62715735808829575532013-02-12T09:55:00.000+00:002013-02-12T09:55:59.281+00:00Sakhalin!<div dir="ltr" style="text-align: left;" trbidi="on">
Well, this is a new venue for the Guru. Sakhalin (yes, I had to check with <a href="https://maps.google.co.uk/maps?q=sakhalin&hl=en&sll=53.800651,-4.064941&sspn=9.716736,17.094727&t=h&hnear=Sakhalin+Oblast,+Russia&z=6" target="_blank">Google maps</a> too) in Eastern Russia. The Guru will be teaching E1 for <a href="http://www.atc-international.com/index.php?option=com_content&view=article&id=133&Itemid=143&lang=en" target="_blank">ATC International</a>, from 24-27 April.</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-49751713319687171802013-02-06T08:55:00.000+00:002013-02-06T08:55:03.196+00:00New Project Management Book<div dir="ltr" style="text-align: left;" trbidi="on">
The Guru has written <a href="http://kaplan-publishing.kaplan.co.uk/Business-books/kaplan-students-guides-series/Pages/secret-life-of-projects.aspx" target="_blank">another book</a>, this time on Project Management. <br />
<br />
<a href="http://kaplan-publishing.kaplan.co.uk/estore/pages/ProductFullView.aspx?productid=375086" title="A Student’s Guide to Project Management"><img alt="A Student’s Guide to Project Management" border="0" src="http://kaplan-publishing.kaplan.co.uk/SiteCollectionImages/student-guides/Secret_Life_of_Projects.jpg" style="margin-left: 8px;" /></a><br />
<br />
Students sitting professional exams, undergraduates
and MBA students often have to study project management as a theoretical
discipline. The ‘real life’ issues and the fun of managing projects are often
lost alongside all the techniques that have to be learned especially when
project management is only a small part of a much broader syllabus. As a result,
it can be seen as a rather dry topic with many people failing to spot, not only
that it is actually very practical, but that we are all project managers
really!<br />
<br />
This book <br />
<br />
<ul id="tickbullet">
<li>Covers the techniques but goes beyond them </li>
<li>Deals in straightforward practical examples </li>
<li>Takes a case study approach that makes the subject matter easy to relate to
</li>
<li>Is written in such a way that you will not want to put it down </li>
<li style="height: 40px;">Provides the insight of an experienced practitioner as
to how and why aspects of projects fail or succeed </li>
<li>Is accompanied by free online resources</li>
</ul>
<span style="font-size: small;">Who is this book suitable for?</span><br />
<br />
<ul id="tickbullet">
<li>Anyone wishing to gain an understanding of Project Management! </li>
</ul>
</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-11539311391160135742013-01-24T10:30:00.003+00:002013-02-14T09:21:08.744+00:00Back to Moscow - April 2013<div dir="ltr" style="text-align: left;" trbidi="on">
The Guru will be back in Moscow from 12-22 April 2013, teaching E1 and E2 for <a href="http://www.atc-international.com/index.php?option=com_content&view=article&id=133&Itemid=143&lang=en" target="_blank">ATC International</a>. He'll also be doing a CIMA exam techniques presentation on one of the evenings he's there. More information to follow, once the dates are agreed...<br />
<br />
OK, so the dates are now fixed for The Guru's next trip to Moscow. E1 13-16 April, E2 18-21 April, at <a href="http://www.atc-international.com/index.php?option=com_content&view=article&id=133&Itemid=143&lang=en" target="_blank">ATC International</a>. There won't be an exam techniques session, but if you want to chat to the Guru while he's in Moscow just post a comment.</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-7878793918081251002013-01-20T10:24:00.002+00:002015-02-23T09:34:57.409+00:00Paper combinations<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: left;">
<strong><em><span style="color: red;">CAUTION - THIS POST RELATES TO THE CIMA 2010 SYLLABUS, SO IS NO LONGER VALID</span></em></strong><br />
<strong><em><br /></em></strong><br />
<strong><em>Anonymous wrote:</em></strong></div>
<div style="text-align: left;">
</div>
<div style="text-align: left;">
<em>Hi David. I have passed my Operational level subjects on the exams I wrote in
Nov 2012 & intend to start the Managerial level this month for May exams. I
want to do 2 subjects (per semester) at a time and I am not sure which subjects
I should start with and what I will do thereafter until I finish the strategic
level.</em></div>
<div style="text-align: left;">
</div>
<div style="text-align: left;">
This is an interesting question. Your comment doesn't make it clear whether you've now <em>finished</em> Operational Level, or just passed your first two exams. It doesn't really matter, though, as I'll explain...</div>
<div style="text-align: left;">
</div>
<div style="text-align: left;">
Your situation is complicated (and your choices limited) by <a href="http://www.cimaglobal.com/Students/Exam-preparation/Recommended-order-of-exams/" target="_blank">CIMA's rules</a> about what exams you're allowed to sit, when. CIMA treats the Operational and Management Levels (6 exams) as a 'block', and allows tou to sit any combination of 1-6 exams in any order. However, CIMA won't allow you to start the Strategic Level until you've passed <em>all</em> of the Operational and Management Level papers. You're <em>not</em> allowed to sit a combination of Management and Strategic Level papers at the same exam sitting. Also, when you sit the Strategic Level for the first time you have to sit all three exams.</div>
<div style="text-align: left;">
</div>
<div style="text-align: left;">
If we just look at the six Operational and Management Level papers, there are various combinations you could choose if you want to sit two exams at each exam sitting. Bear in mind that the papers are, to some extent, progressive - F1 leads into, and so on. It's not essential that you sit exams in sequence, though, as you could study for P1 and P2 at the same time, and sit the exams at the same exam sitting. I wouldn't, however, suggest that you sit exams <em>out of sequence</em> (for example, P2 <em>before </em>P1, etc.), as you might find you have a knowledge gap. Other than that, the choice is yours.</div>
<div style="text-align: left;">
</div>
<div style="text-align: left;">
Some students combine papers according to their own strenghts (i.e. they attempt their 'best' ones first), while others try to combine a numerical (P or F) paper with a wordy (E) paper, just for variety. There's no best way - too much depends on your skills and preferences, and what you've already passed.</div>
<div style="text-align: left;">
</div>
<div style="text-align: left;">
I hope that helps. If I haven't managed to deal with your specific situation just post a comment and I'll try to help you more.</div>
<div style="text-align: left;">
</div>
<div style="text-align: left;">
<br />
</div>
</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-22841228248499433592012-11-19T18:00:00.000+00:002012-11-19T18:00:45.702+00:00Good luck!<div dir="ltr" style="text-align: left;" trbidi="on">
Well, the guru is back home after yet another great World tour. Thanks to everyone I met in all those interesting places, and good luck this week in your exams. Let me know what you thought...</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-37322828345403982392012-09-18T21:21:00.000+01:002012-09-18T21:22:21.977+01:00The guru on tour again<div dir="ltr" style="text-align: left;" trbidi="on">
Well, it's time for another World tour. The guru will be in:<br />
<br />
Kiev, Ukraine (21-24 September)<br />
Bucharest, Romania (27-29 September)<br />
Cape Town, SA (6-9 October)<br />
Johannesburg, SA (10-14 October)<br />
Moscow, Russia (19 Oct - 3 Nov)<br />
Bucharest, Romania (5-7 November)<br />
<br />
There will be CIMA exam techniques events in each location, so contact your local CIMA office for details...</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-72118689162001103552012-08-07T11:40:00.000+01:002015-02-23T09:35:30.966+00:00Prioritisation in the Case Study (T4B)<div dir="ltr" style="text-align: left;" trbidi="on">
<strong><em><span style="color: red;">CAUTION - THIS POST RELATES TO THE CIMA 2010 SYLLABUS, SO IS NO LONGER VALID</span></em></strong><br />
<br /><br />
<strong><em>Summit wrote:</em></strong><br />
<br />
<em>Hi David, </em><br />
<br />
<em>We identify & prioritise from the unseen and then start evaluating the issues and so on.</em><br />
<em><br /></em>
<em>My question is the issues would be Financial/Non Financials, regarding Financials we would be able to prioritise them only once we have calculated the NPV and other relevant calculation . So do we do the calculations first and then prioritise the main issues or do we prioritise based on the unseen information and then do the calculations to be used in judgement/discussion? </em><br />
<em><br /></em>
<em>Thanks </em><br />
<em>Summit </em><br />
<br />
The main ways of prioritising issues are, according to CIMA, urgency (timescale) and impact. Quite often there are clear indications of the urgency of an issue in the unseen, such as 'this project begins in 6 weeks', or 'we have a meeting next week'.<br />
<br />
You are correct in your assumption that, in order to determine the financial <em>impact</em> of an issue, it may be necessary to perform a calculation. For other issues, it may simply be a matter of identifying a figure from the unseen.<br />
<br />
I would therefore suggest that any calculations relating to the issues (rather than the options to resolve those issues) should be performed <em>before</em> deciding on prioritisation.</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-75060870555393234632012-07-09T10:06:00.000+01:002015-02-23T09:36:00.862+00:00Study resources for CMGA/CPGA<div dir="ltr" style="text-align: left;" trbidi="on">
<strong><em><span style="color: red;">CAUTION - THIS POST RELATES TO THE CIMA 2010 SYLLABUS, SO IS NO LONGER VALID</span></em></strong><br />
<br /><br />
<strong>Anonymous wrote:</strong><br />
<br />
<strong><em>Hi Sir, I am wondering what should I buy that can give me lots of questions to prepare for the masters gateway program as practicing is the key to me? BPP and CIMA study etc all have limited practice questions. Please guide me. Regards.</em> </strong><br />
<br />
There's no need to buy anything - start with the free stuff that CIMA has made available. You can get access to all of the past Gateway exams through <a href="http://www.cimaglobal.com/Study-with-us/Entry-routes/CIMA-gateway-routes/I-have-an-MBA/Practice-exam-papers/" target="_blank">cimaglobal.com</a>, and the answers and post-exam guides by logging into MyCIMA, so that is a start, but I guess that most of those questions are in the BPP/Kaplan/CIMA material? You might also look for suitable questions from the past E2/P2/F2 exams? CIMA has made this easier for you, by providing tables showing which past exam questions cover which Learning Outcomes. You should, of course, concentrate on the types of question (and the Learning Outcomes) that are examined in the Gateway exam. Here's the link to the <a href="http://www.cimaglobal.com/Students/2010-professional-qualification/Management-level/E2-study-resources/Exam-questions-by-learning-outcome/" target="_blank">table for E2</a>. I hope that helps.</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-79002257754713209652012-05-10T10:14:00.001+01:002015-02-23T09:36:16.821+00:00T4B 'revision'<div dir="ltr" style="text-align: left;" trbidi="on">
<strong><em><span style="color: red;">CAUTION - THIS POST RELATES TO THE CIMA 2010 SYLLABUS, SO IS NO LONGER VALID</span></em></strong><br />
<br /><br />
Thanks to Kugesh for his comment on the 'last minute revision' post, regarding preparation for the T4B Case Study.<br />
<br />
By far the best preparation for the Case Study is to practise lots of mock exams. The problem is, you really need feedback in order to improve. It's very difficult to see how to improve your answers if all you can do is compare your answer to a suggested answer. This is just one of those exams where you need help from a (good) tutor.<br />
<br />
I know that many of you don't have access to a college, but there are several websites where you can get feedback on your mock exams. I know they charge you, but getting feedback is much more effective than just ploughing on doing your own thing (and, maybe, not really improving).<br />
<br />
Kugesh asked for advice on some specific aspects of Case Study:<br />
<br />
Answer planning: Having a good plan is the key to producing a good report. Your planning (including doing your calculations, as you need them in order to complete your planning process) should take you about an hour in total. This is the stage at which you decide the issues to deal with, prioritise, identify options to resolve each issue, evaluate the options, and decide on your recommendations. All this should be done in note form, of course, so you don't spend too long on the planning.<br />
<br />
Discussion: You shouldn't spend too long discussing the issues - the emphasis of your report should be on the recommendations (and justifying them), as this gets 40% of the marks.<br />
<br />
Prioritisation: Look at the urgency of resolving each issue. In the unseen material it often says when a decision needs to be made. Use this as the basis for your prioritisation.<br />
<br />
Recommendation: This is key, as it gets so many marks. Say, very clearly, WHAT you think they should do. Your justification should also be good, so explain (in detail) WHY you think they should do this. Then clarify WHO should do exactly what, and BY WHEN. The recommendations section should be at least 1/3 of your report.<br />
<br />
I hope this helps, Kugesh (and the rest of you).</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-87199235860058304482011-11-14T08:25:00.001+00:002011-11-14T08:26:56.040+00:00Last minute revision<div dir="ltr" style="text-align: left;" trbidi="on"><strong><em>Anonymous wrote:</em></strong><br />
<br />
<em>Only 2 weeks to the exam, running out of time, doing 4 subjects, what is your advice?</em><br />
<br />
Well, at this late stage all you can really do is concentrate on the exams themselves - lots of question practice and review. Even if you think you have gaps in your knowledge, you shouldn't be spending hours reading the textbooks. Use question practice as a way to identify those gaps, then just use the textbook as a 'reference book', to find out what you need to know for that question.<br />
<br />
Good luck!</div>theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com6tag:blogger.com,1999:blog-6878166662159359495.post-86637849747441634812011-09-07T16:03:00.000+01:002011-09-07T16:03:27.433+01:00Back in AfricaThis week the Guru is in Johannesburg. Next week, Harare and Lusaka. Contact your local CIMA office for details.theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-74272930694420881472011-08-08T08:48:00.000+01:002011-08-08T08:48:59.066+01:00CIMAStudy.com questions<em><strong>Stephen</strong> asked:</em><br />
<br />
<em>I'm using the online CIMAStudy. </em><em>Is CIMAStudy and past exam papers sufficient material to enable me pass the exam in November 2011? </em><em>Do I need the revision kit for F2 and E2?</em><br />
<br />
<em>By the way I got the Pass First Time book from Amazon, very helpful, thank you very much. But it contains no subject on CIMAStudy.com</em><br />
<br />
Well, Stephen, I try not to make comments on specific learning products. I can, however, talk about online learning products in general terms. <br />
<br />
Some online learning systems (such as <a href="http://cimastudy.com/">CIMAStudy.com</a>) are designed to be 'stand-alone' products. That means that they <em>should</em> give you all that you need. Others suggest supplementing the use of the online package with other learning materials, or are designed as a supplement (or 'add-on') to other study methods, such as distance learning or classroom courses. Whether this is true, however, very much depends on the learning style of the user. Some students simply can't function without a 'hard copy' textbook in front of them. Others find that they need to practise more questions than are covered by the online package they are using. It's really a personal matter, so only you can judge. My <a href="http://cimaguru.mindbites.com/">Learning Burst</a> on studying online may help you to decide whether this method is for you. <br />
<br />
A 'revision kit' is simply lots of questions, so you can practise answering them in the later stages of your studies (the 'revision' period). You can actually build your own revision kit, using the past exam questions (and answers) available on the CIMA website. The added value in a typical revision kit is that the questions are sequenced in line with the syllabus, so the kit gives guidance on which questions cover which Learning Outcomes. Some kits also have a 'commentary' about each question (and/or answer), giving you clues and pointers. Again, it very much depends how much time and effort you can put in - do you want someone (the publisher) to do some of the work for you, or do you have the time to sort through the questions yourself? I have a couple of <a href="http://cimaguru.mindbites.com/">learning bursts</a> about choosing and using past exam questions which you may find useful. <br />
<br />
Why was CIMAStudy.com not mentioned in Pass First Time? Because it's a specific example of an online learning system. It's not appropriate for me to comment, as I said, on individual products. In general terms, online learning systems work well for some students, and not so well for others. Online learning systems are slightly better than old-fashioned home study or distance learning, but not as good as having a lecturer in front of you to explain and teach. <br />
<br />
I hope that helps. If you have more questions, please post a comment.theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com2tag:blogger.com,1999:blog-6878166662159359495.post-86802059422646628552011-07-26T13:41:00.000+01:002015-02-23T09:36:58.625+00:00How many papers...<div dir="ltr" style="text-align: left;" trbidi="on">
<strong><em><span style="color: red;">CAUTION - THIS POST RELATES TO THE CIMA 2010 SYLLABUS, SO IS NO LONGER VALID</span></em></strong><br />
<br /><br />
<strong><em>Taim wrote:</em></strong><br />
<br />
<em>How many papers are there in CIMA? I'm a school leaving student and want to join CIMA, can you please tell me how many papers are there for me?</em> <br />
<br />
Well, that's a very BIG question, Taim. As a school leaver, I assume you will need to start with the CIMA <a href="http://www.cimaglobal.com/Students/Entry-level-certificate-in-business-accounting/">Certificate in Business Accounting</a>, then move on to the <a href="http://www.cimaglobal.com/Students/2010-professional-qualification/">Professional Qualification</a>. CIMA has lots of information on its <a href="http://www.cimaglobal.com/">website</a>, but the simple answer is fifteen.</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-65953647349142546902011-06-17T08:51:00.000+01:002011-06-17T08:51:41.379+01:00Which material (for CMGA)?<strong><em>Sindhu Swamy asked:</em></strong><br />
<br />
<em>I'm taking up CMGA exams in November . I'm really confused which book to refer (BPP or KAPLAN) . Please help me </em><br />
<br />
Well, this is a difficult one! I'll do my best...<br />
<br />
For <em>any</em> CIMA exam, you really have four options when it comes to study material; CIMA's own, BPP's, Kaplan's, or some produced by a local college. I can't comment on the last one, as quality varies so much, but <em>any</em> of the first three should be fine - they all cover the syllabus, and are aimed at getting you through the exams. <br />
<br />
Which is best <em>for you</em> really depends on what you're looking for in your material. Some are more 'lively' on the page - more engaging. Some go into greater detail, but can appear intimidating (and maybe a little boring). It's very much a personal thing.<br />
<br />
My advice, however, would be to do two things:<br />
<ol><li>Try to see all of the alternatives, before you decide. Go to a good bookshop, and compare the alternatives. If you don't have a stockist near you, borrow from other students so you can 'try before you buy'.</li>
<li>Go onto <a href="http://community.cimaglobal.com/discussions">CIMASphere</a> (the online forum) and see what other students think. Nothing beats a recommendation. Ask people, who are actually using the material, what they think.</li>
</ol>theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com0tag:blogger.com,1999:blog-6878166662159359495.post-18452990756194898172011-05-24T13:54:00.000+01:002015-02-23T09:37:37.773+00:00Part b, after a calc you can't do...<div dir="ltr" style="text-align: left;" trbidi="on">
<strong><em><span style="color: red;">CAUTION - THIS POST RELATES TO THE CIMA 2010 SYLLABUS, SO IS NO LONGER VALID</span></em></strong><br />
<br /><br />
<strong>Anonymous wrote:</strong><br />
<br />
<strong><em>I am doing P3, what if I can not answer say part a - a numerical part of a question - how do I attempt to answer part b the rest of the question if I don't have the numerical part in a to refer to - can I use theory for recommendations ? </em></strong><br />
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Easy one! If you can't do the calculation at all, or get stuck part way through, just 'assume' an answer. Write at the end of the calculation (or instead of it) "Answer = ......". Then, answer part b (the discussion) as if the answer to part a (the calculation) had been what you assumed. The rule is that you must still be able to earn full marks for the discussion. <br />
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Can you use theory? Yes, of course - base your arguments on the theory, as it applies to an answer such as the one you assumed.<br />
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You can't be penalised twice for one mistake.</div>
theguruhttp://www.blogger.com/profile/04572226378735921235noreply@blogger.com2