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S23-SBL-Pre Seen Guidance 1
Association chartered of certified accountant (SBL2020)
London College of Accountancy
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How to use
SBL PRE-SEEN
HOW TO USE THE SBL PRE-SEEN 2
AIM OF THE PRE-SEEN
The main aim of the pre-seen is to enable you to become familiar with the business activities of the case study organisation and the industry in which it operates before the exam session. Familiarity with the important contextual information included in the pre-seen will help you to better understand and apply the further information that will be provided in the exhibits in the SBL exam.
The pre-seen is designed to provide background and context only and will not signal areas of the syllabus or tasks that will be included in the exam.
STRUCTURE OF THE PRE-SEEN
There are two parts to the pre-seen information: the industry information and information that relates to the organisation.
The industry information ACCA will continue to base the case study exam on an industry or sector of the economy. You should familiarise yourself with the information provided in the pre-seen, even if you are already familiar with the industry. This is because for the purpose of the SBL exam, certain facts about the industry may be simplified.
The organisation information The organisation in the pre-seen is fictitious and will not represent a real organisation. The specific information provided will vary depending on what is appropriate for each SBL exam.
You will need to spend time becoming very familiar with the information in the pre-seen. You may do some research to better understand the terminologies and activities of the industry. However, there is no expectation that students undertake further research. Remember that the SBL exam is based on a fictitious organisation and the exam tasks will relate to this organisation specifically and not to any general research that you may have undertaken independently.
The pre-seen is the start of your SBL
examination and taking the right
approach to using the pre-seen is
key to your success. This document
summarises the key points you need
to consider as you use the pre-seen to
prepare for the live SBL examination.
S23-SBL-Pre Seen Guidance 1
Course: Association chartered of certified accountant (SBL2020)
University: London College of Accountancy
