Intellectual levels and question verbs

ACCA exams follow a clear format of intellectual levels. This format will help students to understand how to answer questions at different levels. It is particularly important to consider the question requirements carefully to make sure you understand exactly what is being asked, and whether each question part has to be answered in the context of the scenario or is more general. ou also need to be sure that you understand all the tasks that the question is asking you to perform. The different levels of the ACCA !ualification "see Table #$ will address different intellectual levels. TABLE 1: INTELLECTUAL LEVELS
Knowledge and comprehension Application and analysis Evaluation and synthesis

Papers F1F3 retention and recall of knowledge understanding of major accounting and business ideas, tec ni!ues and t eories use of knowledge and tec ni!ues in new but familiar situations recognition of fundamental cause and effect in accounting"

Papers F4F9 anal#sis of unfamiliar situations to prepare reports and sol$e problems using rele$ant concepts and t eories recognition of subtle or idden information patterns and trends wit in financial and ot er information, and t e abilit# to interpret t ese t e abilit# to infer from gi$en information and draw conclusions"

Papers P1P7 creation of new ideas from, or new insig ts into, e%isting knowledge generalisation, comparison and discrimination using comple% and unstructured information assessment and e$aluation of comple% information use of reasoned argument to infer and make judgments presentation and justification of $alid recommendations"

ACCA examiners have highlighted at various times the lack of understanding of the requirements of question verbs "action words$ as the most serious weakness in many candidates% scripts. &iven below are some action words which must be completely understood by the student before attempting exams. TABLE 2: QUESTION VERBS

Action words Level

Actual meaning

Key tips for students

&d$ise

'

(o offer ad$ice to) counsel) to recommend) suggest* to inform or notif#, offer suggestions" + ould clearl# describe t e ad$ice or an opinion" ,reak into separate parts and discuss, e%amine, or interpret eac part" (o put into action pertinentl# and-or rele$antl#"

&nal#se

',3

+ ould gi$e reasons for t e current situation or w at as appened"

&ppl#

'

+ ould properl# appl# t e scenario-case"

&ssess

(o judge t e wort , importance, e$aluate or estimate t e nature, .ostl# do not determine t e !ualit#, abilit#, e%tent, strengt s-weaknesses-importance-significance-abilit# or significance" to contribute" (o ascertain b# computation, to make an estimate of) e$aluate, to perform a mat ematical process" (o remark or e%press an opinion" 0%amine two or more t ings to identif# similarities and

/alculate /omment /ompare

', 3 3 '

+ ould pro$ide description along wit numerical calculations" + ould answer t at is intended as an e%planation, illustration or criticism" 1o not clearl# e%plain t e resemblances or differences"

differences" ( e result or outcome of an act or process or e$ent, final arrangement or settlement" Present t e weaknesses-problems) e$aluate comparati$e wort "

/onclusion

' ,3

( e answers are not ended well wit a clear decision"

/riticise

+tarts e%plaining instead of anal#sing t e situation" /riticism often in$ol$es anal#sis"

1efine

2i$e t e meaning) usuall# a meaning specific to t e course or + ould also e%plain t e e%act meaning because usuall# subject" definitions are s ort" 2i$e a detailed account or ke# features" 3ist c aracteristics, !ualities + ould make a picture wit words, onl# identification is and parts" not sufficient" /onsider and debate-argue about t e pros and cons of an issue" 0%amine in4detail b# using arguments in fa$our or against" + ould write about an# conflict, compare and contrast" 0%plain two different positions, ig lig ting differences between t em to classif#, categorise or indicate differences" 1etermine t e scenario in t e lig t of t e arguments for and against" .ake an idea clear" + ow logicall# ow a concept is de$eloped" 2i$e t e reason for an e$ent" (o recognise or select, to classif# definiti$e c aracteristics" 2i$e concrete e%amples" 0%plain clearl# b# using comparisons or e%amples" (o suggest or demonstrate t e necessit#, e%pedience, or ad$isabilit#" /omment upon, gi$e e%amples, describe relations ips"

1escribe

1, '

1iscuss

1istinguis /ontrast

'

+ ould describe and indicate t e differences and categories"

0$aluate

1o not mention an# e$idence-case-point-issue to support e$aluation"

0%plain

1, '

.ostl# pro$ide onl# list of points instead of e%plaining" + ould also describe c aracteristics as similar, e!ual, or analogous"

5dentif#

5llustrate

'

.ostl# describe briefl#"

5ndicate

', 3

,arel# points toward t e re!uirement"

5nterpret

+ ould include t e e%planation and e$aluation as well"

3ist

3ist se$eral ideas, aspects, e$ents, t ings, !ualities, reasons, etc" + ould not discuss onl# make a list" 1escribe main ideas, c aracteristics, or e$ents" +upport wit facts 7especiall# facts presented in class or in t e te%t"8 &d$ise t e appropriate

6utline

'

1o not briefl# e%plain t e ig lig ted points"

Pro$e 9ecommend

3 3

1o not pro$e t roug cases or scenarios" + ould gi$e an ad$ice or counsel"

actions to pursue in terms t e recipient will understand" + ow t e connections between ideas or e$ents" 0%plain precisel#"

9elate +tate

', 3 '

&re unable to relate to real4time e%amples" .ostl# are not focused on e%act point"

+ummarise

'

2i$e a brief, condensed account" 5nclude conclusions" &$oid unnecessar# details" .ostl# do not conclude t eir e%planation"