Advanced Perform

ance Managem

ent Practice &

Revision K

itACCA

P5

For exams up to June 20

15

ACCA approved content providerBPP Learning Media is dedicated to supporting aspiring business professionals with top-quality learning material as they study for demanding professional exams, often whilst working full time. BPP Learning Media’s commitment to student success is shown by our record of quality, innovation and market leadership in paper-based and e-learning materials. BPP Learning Media’s study materials are written by professionally qualified specialists who know from personal experience the importance of top-quality materials for exam success.

Paper P5

Advanced Performance Management

This Kit provides material specifically for the practice and revision stage of your studies for Paper P5 Advanced Performance Management that has been comprehensively reviewed by the ACCA examining team. This unique review ensures that the questions, solutions and guidance provide the best and most effective resource for practising and revising for the exam.

One of a suite of products supporting Paper P5 Advanced Performance Management, for use independently or as part of a package, this Kit is targeted at ACCA’s exams up to June 2015 and contains:

• Banks of questions on every syllabus area• Answers with detailed guidance on approaching questions• Three mock exams with full answers and guidance

Contact us

BPP House142-144 Uxbridge RoadLondon W12 8AAUnited KingdomT 0845 075 1100 (UK)T +44 (0)20 8740 2211 (Overseas)E Learningmedia@bpp.combpp.com/learningmedia

June 2014£18.00

Paper P5Advanced Performance ManagementPractice & Revision Kit for exams up to June 2015

ACCA ApprovedPractice & Revision Kit

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Free access to our Exam Success site

Look inside

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PR A C T I C E

&

R E V I S I O N

K I T

PAPER P5 ADVANCED PERFORMANCE MANAGEMENT

BPP Learning Media is an ACCA Approved Learning Partner – content for ACCA qualifications. This means we work closely with ACCA to ensure our products fully prepare you for your ACCA exams.

In this Practice and Revision Kit, which has been reviewed by ACCA’s examination team, we:

Discuss the best strategies for revising and taking your ACCA exams

Ensure you are well prepared for your exam

Provide you with lots of great guidance on tackling questions

Provide you with three mock exams including the Pilot Paper

Provide ACCA’s exam answers as well as our own for selected questions

Our Passcard and i-Pass products also support this paper.

FOR EXAMS UP TO JUNE 2015

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First edition 2007 Eighth edition June 2014

ISBN 9781 4727 1111 3 (previous ISBN 9781 4453 6655 5) e-ISBN 9781 4727 1175 5

British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library

Published by

BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia

Printed in the United Kingdom by Polestar Wheatons Hennock Road Marsh Barton Exeter EX2 8RP

Your learning materials, published by BPP Learning Media Ltd, are printed on paper obtained from traceable, sustainable sources.

All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd.

We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the practice answer bank have been prepared by BPP Learning Media Ltd, except where otherwise stated.

©BPP Learning Media Ltd 2014 ThiN

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Contents Page

Finding questions Question index ..................................................................................................................................................................v Topic index ...................................................................................................................................................................... ix

Helping you with your revision ................................................................................... xi

Revising P5 Topics to revise & Question practice ...............................................................................................................................xii Passing the P5 exam......................................................................................................................................................xiii Exam formulae ............................................................................................................................................................. xviii Exam information ............................................................................................................................................................ xx Analysis of past papers ................................................................................................................................................. xxi Useful websites ............................................................................................................................................................ xxiii

Questions and answers Questions ..........................................................................................................................................................................3 Answers ........................................................................................................................................................................131

Exam practice Mock exam 1 Questions ............................................................................................................................................................487 Plan of attack .......................................................................................................................................................497 Answers...............................................................................................................................................................499

Mock exam 2 (Pilot paper) Questions ............................................................................................................................................................519 Plan of attack .......................................................................................................................................................527 Answers...............................................................................................................................................................529

Mock exam 3 (December 2013) Questions ............................................................................................................................................................551 Plan of attack .......................................................................................................................................................559 Answers...............................................................................................................................................................561

ACCA’s exam answers June 2013............................................................................................................................................................583 December 2013 ...................................................................................................................................................591

Review form

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iv Finding questions

A note about copyright

Dear Customer

What does the little © mean and why does it matter?

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Breach of copyright is a form of theft – as well as being a criminal offence in some jurisdictions, it is potentially a serious breach of professional ethics.

With current technology, things might seem a bit hazy but, basically, without the express permission of BPP Learning Media:

Photocopying our materials is a breach of copyright

Scanning, rip-casting or conversion of our digital materials into different file formats, uploading them to Facebook or emailing them to your friends is a breach of copyright

You can, of course, sell your books, in the form in which you have bought them – once you have finished with them. (Is this fair to your fellow students? We update for a reason.) Please note the e-products are sold on a single user licence basis: we do not supply ‘unlock’ codes to people who have bought them second-hand.

And what about outside the UK? BPP Learning Media strives to make our materials available at prices students can afford by local printing arrangements, pricing policies and partnerships which are clearly listed on our website. A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that do. If they act illegally and unethically in one area, can you really trust them?

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Finding questions v

Question index The headings in this checklist/index indicate the main topics of questions, but questions often cover several different topics. Where necessary, questions have been amended to reflect the new format of the exam, from June 2013.

Questions set under the old syllabus Performance Management paper are included because their style and content are similar to those which appear in the P5 exam. They have 'PM' after the question name. These questions have been amended to reflect the current exam format. Questions taken from the P3 Business Analysis syllabus (when a re-alignment of syllabuses took place in 2010) are denoted by ‘BA' after the question name.

Exam questions set under the current syllabus are designated 'APM' after the question name.

Time Page number

Marks

allocation (Mins)

Question

Answer

Part A: Strategic planning and control

1 Diverse holdings (PM 12/05, amended) 25 45 3 131

2 ST University 25 45 4 133

3 HEG (APM 12/07, amended) 25 45 5 137

4 AB Electronics 25 45 6 140

5 Megasnack 25 45 6 142

6 Ganymede (APM 6/12, amended) 25 45 7 145

7 Drinks Group (APM 12/12, amended) 25 45 8 150

8 Business process re-engineering 25 45 10 155

9 GMB Co (APM 12/07, amended) 25 45 11 157

10 Sports Shop 25 45 12 161

11 Scott 25 45 13 163

12 MKO Clothing 25 45 13 166

13 BV Entertainments 25 45 14 168

14 EEE Chemical company 25 45 15 170

15 GSC groceries 25 45 16 172

Part B: External influences on organisational performance

16 GTR panels 25 45 17 175

17 GHG (APM 6/08, amended) 25 45 18 177

18 F4U (APM 6/09) 25 45 18 179

19 CAP (APM 12/09, amended) 25 45 19 182

20 FGH Telecom (APM 12/10, amended) 25 45 21 186

21 SQR Sports racquets 25 45 22 189

22 Stokeness (APM 6/13) 25 45 23 192

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vi Finding questions

Time Page number

Marks

allocation (Mins)

Question

Answer

Part C: Performance measurement systems and design

23 Handra 25 45 24 197

24 FDS irrigation systems 25 45 25 199

25 TREN engine components 25 45 26 201

26 KLP divisions 25 45 26 203

27 Racer deliveries 25 45 27 206

28 Auto Parts 25 45 28 208

29 CMA Supermarkets 25 45 29 210

30 Viga Drinks (Preparation question) 20 36 30 212

31 Beachy Co 25 45 30 214

32 Cobra Golf Club (Preparation question) 20 36 31 217

33 Bluefin School (APM 12/11, amended) 25 45 33 218

Part D: Strategic performance measurement

34 CFD (APM 12/09, amended) 25 45 35 221

35 ZTC Communications 25 45 35 224

36 Stayzee Hotels 25 45 36 227

37 CSG (PM 6/07, amended) 25 45 37 230

38 SEC 25 45 38 233

39 Landual Lamps (APM 6/13) 25 45 39 235

40 Alpha Division (APM 12/07) 25 45 40 240

41 Stillwater Services (APM 12/12, amended) 25 45 42 244

42 BAG (APM 12/08, Preparation question) 20 36 44 249

43 SSA (APM 12/09, amended) 25 45 45 251

44 Seatown 25 45 46 255

45 LGHD (APM 6/10, amended) 25 45 47 258

46 CFE coffee shops 25 45 47 260

47 JIT systems (Preparation question) 20 36 48 262

48 Tench (APM 12/11, amended) 25 45 49 265

49 Navier Aerials (APM 6/13) 25 45 50 268

50 TAW (APM 6/08, amended) 25 45 51 272

51 Thebe (APM 6/12, amended) 25 45 53 274

52 There 4 U (APM 6/09, amended) 25 45 54 278

53 SSH (APM 12/08) 25 45 55 280

54 Universal Pottery Company (BA 12/07) 25 45 56 283

55 CCT Computer Systems (Preparation question) 12 22 57 287

56 Astrodome (PM 12/05, amended) 25 45 58 289

57 TRG (APM 6/08, amended) 25 45 59 290

58 UU (APM 6/09, amended) 25 45 60 293

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Finding questions vii

Time Page number

Marks

allocation (Mins)

Question

Answer

59 Elegant Hotels (BA 6/09) 25 45 61 295

60 Connie Head 25 45 62 298

61 Equiguard (BA 12/08) 25 45 62 300

Part E: Performance evaluation and corporate failure

62 YCT yachts 25 45 64 303

63 Bettaserve (APM Pilot paper) 25 45 65 306

64 Cod (APM 12/11) 25 45 66 308

65 APX Accountancy (APM 6/11, amended) 25 45 68 312

66 Eatwell Restaurant (PM 6/02, amended) 25 45 69 315

67 Amal (APM 6/12, amended) 25 45 69 318

68 B2B Deliveries 25 45 70 322

69 Glitter Fashions 25 45 71 325

70 SFS (APM 6/10, amended) 25 45 72 327

71 LOL cards (APM 12/10, amended) 25 45 73 329

72 BEG (APM 6/10, amended) 25 45 74 331

73 XYZ Co 25 45 75 334

74 ENT Entertainments (APM 6/11, amended) 25 45 76 337

75 Vision (PM 12/06, amended) 25 45 77 340

76 TMC (APM 12/08, amended) 25 45 78 344

77 Joint venture 25 45 79 346

78 Callisto (APM 6/12, amended) 25 45 80 348

79 CHN Retail chain 25 45 81 352

80 Coal Creek (APM 12/12, amended) 25 45 82 354

81 BPC (APM 12/07, amended) 25 45 84 359

82 RM Batteries (APM 12/10, amended) 25 45 84 361

83 NW Clothes 25 45 86 364

84 Action Buttons 25 45 87 366

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viii Finding questions

Time Page number

Marks

allocation (Mins)

Question

Answer

Part F: Current developments and emerging issues in performance management

85 Environmental management accounting (Preparation question) 20 36 89 369

86 School League Tables 25 45 89 370

87 BPL Leisure 25 45 90 373

88 Mentons 25 45 91 375

89 Herman Swan & Co (APM 12/12, amended) 25 45 92 378

90 Great National Trains 25 45 93 384

Section A Questions

91 Armstrong Stores (APM, Sample question, amended) 50 90 95 389

92 Robust Laptops (APM 12/10, amended) 50 90 97 394

93 RRR (APM 12/09, amended) 50 90 99 399

94 BWY houses 50 90 101 403

95 Film Productions Co (APM 12/10, amended) 50 90 103 410

96 Metis (APM 6/12, amended) 50 90 105 414

97 GWCC (PM 6/06, amended) 50 90 107 422

98 JHK Coffee Machines (APM 6/11, amended) 50 90 108 428

99 TSC (APM 12/08, amended) 50 90 110 434

100 BEC (APM 12/09, amended) 50 90 112 439

101 HFG (APM 6/08, amended) 50 90 115 446

102 SBC (APM 6/10, amended) 50 90 117 453

103 Kolmog Hotels (APM 6/13) 50 90 119 458

104 Glasburgh (APM 6/09, amended) 50 90 121 465

105 AAA Management Consultancy 50 90 123 473

106 Zed Leisure 50 90 124 477

Mock exam 1

Mock exam 2 (Pilot Paper)

Mock exam 3 (December 2013) ThiNga

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Finding questions ix

Topic index Listed below are the key Paper P5 syllabus topics and the numbers of the questions in this Kit covering those topics.

If you need to concentrate your practice and revision on certain topics or if you want to attempt all available questions that refer to a particular subject, you will find this index useful.

Syllabus topic Question numbers Accountability and responsibility accounting 26, 58, Mock 2 Qn 2 Activity-based costing 9, 49, 92 Activity-based management 70 Ansoff's growth vector matrix Appraisals and performance management

75, 76 60

Balanced scorecard 62, 69, 91, 102-105, Mock 2 Qn 3 Behavioural aspects of budgeting 57 Benchmarking 6, 91, 98 Beyond budgeting 92, 93 BCG matrix 74, 87, 94 Branding 46 Budgeting and types of budget 7, 92, 93 Building blocks model (Fitzgerald and Moon) 65, 66, 99 Business process re-engineering 8 Business structure (and performance measurement) 78

Controls and security over information 30, 31, 33 Corporate failure 80-83, 106 Costs of quality 42, 48-50, 97 Critical success factors 3, 34, 35, 92, 95, Mock 3 Qn 1 Cultural differences 17

Dimensions of performance (Fitzgerald and Moon) 66 Divisional performance measures 98, Mock 1 Qn 1, Mock 2 Qn 1

Environmental factors and impact on performance 17, 19, 20, 21, 35, 94, Mock 3 Qn 1 Environmental management accounting 85, Mock 2 Qn 4 Enterprise resource planning systems (ERPS) 3, 12 EVA (Economic value added) 40, 41, 71, 101 External environment 17, 21, 35, 94

Financial performance Five forces

35, 37, 38, 40, 53, 96-101, 106, Mock 1 Qn 1 21, 22, 35

Gap analysis 75, 76, 91, Mock 3 Qn 1 Goal congruence 5, 36, Mock 1 Qn 3 Governments, regulation and business performance 16, 41, 76

Information for decision making Information overload Information systems and IT systems Integrated Reporting

2, 4, 23, 24, Mock 1 Qn 1, Mock 1 Qn 4 32, 33, Mock 1 Qn 1 2, 11, 12, 13, 29, Mock 1 Qn 2, Mock 2 Qn 1 90

JIT Joint ventures

47, 48 77

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x Finding questions

Syllabus topic Question numbers

Kaizen costing Key performance indicators

League tables Lean information systems

48, 50, 70 34, 36, 64, 92, 95, Mock 3 Qn 1

6, 86, 99, Mock 3 Qn 4 25, 31, Mock 3 Qn 3

Management accounting and information systems 11, 13, 23, 24, Mock 1 Qn 2, Mock 2 Qn 1 Mission statements 34, 95

Net present value 18 Non-financial performance indicators 34, 37, 51(a), 102

Objectives 36, 37 Operational planning Mock 1 Qn 2

Performance management in complex business structures

77, 78

Performance management information systems 23, 25, 26, 28, 98 Performance prism 67, 68, 69 Performance pyramid 63, 64, 72, 73, Mock 3 Qn 2 Problems of performance measurement 56, 57, 86, Mock 3 Qn 2 Public sector organisations 44, 45

Qualitative information Quality

27 42, 51, 54, 55

Residual income 40, 101, Mock 1 Qn 3 Responsibility and controllability 26, Mock 2 Qn 2 Reward and remuneration schemes RFID technology

59, 60, 61, 93, 100-103, Mock 1 Qn 1 29, Mock 3 Qn 3

Risk and uncertainty 4, 16, 18, 94, Mock 2 Qn 1 Role of management accountants 87-89, 99

Service organisations 13, 65, 66, 103 Short vs long-term decision making 5, 36, 96 Six Sigma Social obligations

51, 52, 54, 59 20, 46

Stakeholders 14, 15, 41, Mock 2 Qn 1 Strategic management accounting 4, 12, 17 Strategic planning Supply chain management

1, 2, Mock 1 Qn 4 79

Survival vs growth 37, 62, 91 SWOT analysis 1

Target costing 70, 97 Total quality management (TQM) 48 Transfer pricing 39, 42, 43, 98

Value based management Value chain Value for money Virtual organisations

71 10 45 78

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Revising P5 xi

Helping you with your revision

BPP Learning Media –Approved Learning Partner - content

As ACCA’s Approved Learning Partner – content, BPP Learning Media gives you the opportunity to use revision materials reviewed by ACCA’s exam team. By incorporating the exam team’s comments and suggestions regarding syllabus coverage, the BPP Learning Media Practice and Revision Kit provides excellent, ACCA-approved support for your revision.

Tackling revision and the exam

You can significantly improve your chances of passing by tackling revision and the exam in the right ways. Using feedback obtained from the ACCA exam team.

We look at the dos and don’ts of revising for, and taking, ACCA exams

We focus on Paper P5; we discuss revising the syllabus, what to do (and what not to do) in the exam, how to approach different types of question and ways of obtaining easy marks

Selecting questions

We provide signposts to help you plan your revision.

A full question index

A topic index listing all the questions that cover key topics, so that you can locate the questions that provide practice on these topics, and see the different ways in which they might be examined

Making the most of question practice

At BPP Learning Media we realise that you need more than just questions and model answers to get the most from your question practice.

Our Top tips included for certain questions provide essential advice on tackling questions, presenting answers and the key points that answers need to include

We show you how you can pick up Easy marks on some questions, as we know that picking up all readily available marks often can make the difference between passing and failing

We include marking guides to show you what the examiner rewards

We include comments from the examiner to show you where students struggled or performed well in the actual exam

We refer to the 2014 BPP Study Text (for exams up to June 2015) for detailed coverage of the topics covered in questions

In a bank at the end of this Kit we include the official ACCA answers to the June and December 2013 papers. Used in conjunction with our answers, the examiner’s answers provide an indication of all possible points that could be made, issues that could be covered, and approaches to adopt.

Attempting mock exams

There are three mock exams that provide practice at coping with the pressures of the exam day. We strongly recommend that you attempt them under exam conditions. Mock exam 2 is the pilot paper for exams in the current format; Mock exam 3 is the December 2013 paper.

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xii Revising P5

Revising P5

Topics to revise

Any part of the syllabus could be tested in the compulsory Section A question. Therefore it is essential to learn the entire syllabus to maximise your changes of passing. There are no short cuts – trying to spot topics is dangerous and will significantly reduce the likelihood of success. As this is an advanced paper it also assumes knowledge of topics covered in Paper F5 – Performance Management.

That said, the main capabilities in the syllabus (which is shown on ACCA’s website) take you through what the examiner expects from you when you have completed your studies. There are six key areas for you to concentrate on. These six areas are the syllabus areas covered in the BPP P5 Study Text.

However, whilst it is important that you work through your way through the Study Text and cover all the different syllabus areas, it is also important to try and think how the areas might relate to each other, and how they could be used to help managers in an organisation control and improve the performance of that organisation. Remember, this paper is about performance management, and not simply about performance measurement.

Remember to come out of the detail once you have finished a chapter and practised some questions. Take some time to reflect on how the chapter has covered the syllabus and how it feeds back into the capabilities which you will need to display in order to pass this paper.

Question practice

You should use the Passcards and any brief notes you have to revise the syllabus, but you mustn't spend all your revision time simply reading or making notes. Question practice is vital. Doing as many questions as you can, in full, will help develop your ability to analyse scenarios and produce relevant discussion and recommendations.

Make sure you leave enough time in your revision schedule to practise 50 mark Section A questions, as the Section A question is compulsory in the exam. The scenarios and requirements of Section A questions are more extensive than Section B questions, and are likely to integrate several parts of the syllabus. Therefore, practice is essential. Also ensure that you attempt all three mock exams, under exam conditions.

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Revising P5 xiii

Passing the P5 exam

Displaying the right qualities The examiner wrote an article in the technical articles section of ACCA’s website in August 2010 which outlined the qualities students should demonstrate when answering P5 questions. The examiner’s advice focused on the six main syllabus areas (A to F) and what qualities students should demonstrate under each. We reproduce the main points here.

1. The application of strategic planning and control models in performance management. The models stress the need to take an all-encompassing view of the factors that affect a business and to consider them when giving strategic advice on performance. Good candidates at Paper P5 often distinguish themselves by being able to synthesise disparate detailed points into an overall, strategic approach for an organisation.

2. Factors external to the business. Here candidates need to move beyond the internal factors associated with traditional management accounting to consider the information needs of the strategic level of management as well as the operational and tactical levels.

3. The information that management require and the systems that are needed for its delivery. Candidates are expected to be aware of the effect of information technologies on performance management decision making rather than the detail of these technologies. They should be conversant with the broad hardware and software trends and issues and how these interact with the provision of performance information throughout the organization.

4 and 5. The fourth capability is the application of the techniques and assumed knowledge to specific scenarios. You shouldn’t simply discuss theories and models in general terms; you need to apply them specifically to the scenario identified in the question. The fifth capability is being able to take this information and turn it into advice which is commercially valuable for strategic decision makers. This capability also requires the candidate to be able to recognise and advise on situations where the organisation is in danger of failing.

6. Finally, candidates are expected to be aware of new knowledge from the general technical press. The examiner stresses that recent technical articles on ACCA’s website may be relevant to question topics included in the exam. Equally, however, older technical articles on ACCA’s website may also be relevant.

There will be a small number of professional marks available in the compulsory 50 mark Section A question, and it should be possible for a well-prepared student to score most of these. For example, the effective use of appropriate introductions and conclusions, and helpfully breaking the document into properly headed sub-sections, will help to demonstrate a professional approach to writing a report. However, it should be stressed that the approach taken will vary from question to question and the exam tests the candidates’ ability to apply their knowledge of professional presentation. In order to score full professional marks, the answer will have to be tailored to the specifics of the scenario in the question recognising the needs of the readers of the document.

Presentation points. First: on rounding. At this final level, candidates should use their own judgment on how to round figures – the basic rule is that there should be enough detail to make a useful conclusion without obscuring it with insignificant figures.

Second, short paragraphs are usually clear but single sentence paragraphs are often insufficient and unable to get to the depth required at Paper P5. Bullet points are useful for lists but not if commentary is required. Finally, reading model solutions is not a substitute for actually writing out your own answers.

Summarising the advice the examiner gives:

Candidates should:

Understand the objectives of the exam as explained in the Syllabus and prepare the detailed topics in the Study Guide

Be very comfortable with the areas tested in Paper F5 Performance Management and Paper P3 Business Analysis

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xiv Revising P5

Ensure that their preparation for the exam has been based on a programme of study set for the required syllabus and exam structure

Use an ACCA-approved textbook for Paper P5. They are structured around the syllabus and ACCA’s examining team reviews them so that they give an effective coverage of what is examinable

Practise questions under exam conditions in order to improve speed and presentation skills, ensuring these test discursive, computational and analytic abilities

Study all the relevant technical articles that are published on ACCA’s website

Be able to clearly communicate understanding and application of knowledge in the context of a Professional level exam

The questions tend to be wide-ranging, as the examiner wants to link topics and mix ideas up. So you are better knowing something about every part of the syllabus than a lot of detail about a few areas only.

Avoiding weaknesses Our experience of, and examiner feedback from, other higher level exams enables us to predict a number of weaknesses that are likely to occur in many students’ answers. You will enhance your chances significantly if you ensure you avoid these mistakes:

Failing to provide what the question verbs require (discussion, evaluation, recommendation) or to write about the topics specified in the question requirements

Repeating the same material in different parts of answers

Stating theories and concepts rather than applying them

Quoting chunks of detail from the question that don't add any value. Whilst it is important that you relate your answer to this scenario, this means using issues highlighted in the scenario to help answer the question – not simply re-writing the question.

Failing to make the most of the information given in the question. Remember, you need to apply your knowledge specifically to the scenario given in the question.

Failing to set out workings clearly and separately

Not planning and preparing the answer properly, taking into account mark allocation. Students often leave part-questions out.

Not refreshing brought-forward knowledge (for example, from Paper F5).

Using the reading time ACCA permits a 15-minute reading time in addition to the 3 hour time given to answer this paper.

We recommend that you spend the first part of the 15 minutes reading time choosing the Section B questions you will do, on the basis of your knowledge of the syllabus areas being tested and whether you can fulfil all the question requirements. Remember that Section B questions can cover different parts of the syllabus, and you should be happy with all the areas that the questions you choose cover. We suggest that you should note on the paper any ideas that come to you about these questions.

However don't spend all the reading time going through and analysing the Section B question requirements in detail; leave that until the three hours’ writing time. Instead you should be looking to spend as much of the reading time as possible looking at the Section A scenario, as this will be longer and more complex than the Section B scenarios and cover more of the syllabus. You should highlight and annotate the key points of the scenario on the question paper.

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