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Monday, 23 May 2011

F9 EXAM TIPS

Working capital: questions on inventory management and receivables management are likely. Ensure that you are comfortable with working capital ratios.

Investment decisions: the exam normally contains a question involving net present value (NPV), often with tax and inflation. In order to discount the NPV, you may be asked to first calculate a weighted average cost of capital.

Sources of finance: a topical area, we would expect a part question on financing problems covering gearing issues and problems companies. Ratio analysis is likely to feature here with discussion of the numbers calculated. Ensure you are comfortable with the calculations of the different sources of finance.

Business Valuations: commonly tested and a core syllabus area. The examiner often combines different syllabus areas within the same exam question – for example asking you to calculate a cost of equity and then use it to value a company.

Financial environment & risk management: recent exchange rate and interest rate volatility could impact on a company’s financial management plans – a part question could be set, with discussion and calculations on hedging techniques.

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