I'm boring but overcompensated with headlines & flash, flash, flash photography.

great, not only i'm forgotten.
from young you slapped me each time i lied,
now, can i slap you for all your lies?
i really have nowhere to turn to to vent this anger.
fml.

9:17 PM
said i'm okay,
but i know how to lie.

good morning :)

and so, i made an effort to get up at 7am this morning.
treated my mum to breakfast =D
then went to work, while she went to shop for groceries.
a great start for a Tuesday.
but..........

I AM VERY TIRED NOW :(

its only tuesday! gosh, hope i get to rest later.
and, i realized i'm coming to an end of my PM book 1!
which means, i'm close to 50-60% done i hope? :D
but knowledge is one thing, practice is another.

TWO MORE WEEKS TO MOCK EXAMS.
SIX MORE WEEKS TO ACTUAL EXAMS.
gotta chiong liaoooo.

jiayou to all my classmates,
and jiayou to all those in school/work.
:D

you put your world on hold for me :)

f

9:51 AM
said i'm okay,
but i know how to lie.

activity-based costing down,
life cycle costing down,
target costing down,
throughput accounting down,
basic variances down.

i've still got more to go through! :(

oh well,
WHO NEEDS THE WORLD WHEN I'VE GOT YOU :D

offfftobeddd nightssss.

-fer

12:39 AM
said i'm okay,
but i know how to lie.

You taught me many things,
like how it feels to miss someone so bad,
it feels like a part of you is missing.

in my mind i see you clearly,
in my dreams i feel you near me.
i wanna know, does this feeling goes away?

when i am gone, and you moved on,
will you remember me?

f.

11:47 PM
said i'm okay,
but i know how to lie.

met up with didi & bestie after class today!
we had dinner at this jap restaurant.
its curry katsu udon is (Y)!!!
caught up abit with kwong,
took a bus to beauty world,
yayyyyy udders ftw! :D
slacked there til almost 8,
then hsh lo!

and i tested a S90 at cwp's courts!!!!
omg i'm soooooo getting it this coming IT fair!
its so irresistable!

alrights bedtime!
tiring weekendddddd.

p/s: i miss you and you and you! (:
-fer

12:06 AM
said i'm okay,
but i know how to lie.

So i've tried to mastered my variances today.
But i'm only 1/3 through? Arghh.
I sat infront of my books and formulae for a solid four hour.
Ended up writing words which swirled together,
having a tired mind & splitting headache by dinnertime.
:(

Sales price variance
= (Actual SP-Standard SP) X Actual Sales volume
Sales volume variance
= (Actual sales volume-Budgeted sales volume) X Std Profit(AC)/Contri(MC)

Material price variance (diff of)
- Actual material purchased X Actual price (AQ X AP)
- Actual material purchased X Standard price (AQ X SP)
Material usage variance (diff of)
- Actual material used X Standard price (AQ X SP)
- Standard material used X Standard price (SQ X SP)

Labour rate variance (diff of)
- Actual labour hours paid X Actual rate (AH X AR)
- Actual labour hours paid X Standard rate (AH X SR)
Labour efficiency variance (diff of)
- Actual labour hours worked X Standard rate (AH X SR)
- Standard labour hours worked X Standard rate (SH X SR)

Variable Production Overhead Expenditure Variance (diff of)
- Actual labour hours X Actual VOH rate (AH X AVPOAR)
- Actual labour hours X Standard VOH rate (AH X SVPOAR)
Variable Production Overhead Efficiency Variance (diff of)
- Actual labour hours X Standard VOH rate (AH X SVPOAR)
- Standard labour hours X Standard VOH rate (SH X SVPOAR)

Fixed Production Overhead Expenditure Variance (diff of)
- Actual labour hours X Actual FOH rate (AH X AFPOAR)
- Budgeted labour hours X Standard FOH rate (BH X SFPOAR)
Fixed Production Overhead Capacity Variance (diff of)
- Budgeted labour hours X Standard FOH rate (BH X SFPOAR)
- Actual labour hours X Standard FOH rate (AH X SFPOAR)
Fixed Production Overhead Efficiency Variance (diff of)
- Actual labour hours X Standard FOH rate (AH X SFPOAR)
- Standard labour hours X Standard FOH rate (SH X SFPOAR)

THE ABOVEMENTIONED ARE JUST BASIC VARIANCES.
there are further variances and advanced variances.
like one of the above variance can break down into two more variance,
like learning curve rates, idle time, mix and yield variances.
OMGGGGGGGGGGGGGGG.

helpppppppppppppppppppppppppppp.

:(

If I stand too close,
I might fall in.
But if I'm too far gone,
I'll never win.
And if you believe in me,
I might just wanna spend some time with you again.

fer

12:09 AM
said i'm okay,
but i know how to lie.

To introduce activity-based budgeting,
Identify cost activities and cost drivers which best illustrates the relationship between costs and activities. After which, the company should determine the budgeted demand and production quantity so as to allocate its resources to meet its demand. Lastly, it should prepare the sales and production budget based on activity-based budgeting.

The advantages of activity-based budgeting are:
Activity-based budgeting focus on the activities of the organization instead of looking at the types of costs in traditional budgeting.
It is also able to identify costs inefficiencies in activities.
Activity-based budgeting concentrates on the whole of an activity and not on its separate parts. This means similar activities are grouped together, which allows cost drivers to be identified and scrutinized in decision making.
Activity-based budgeting identifies the behaviour of cost drivers & cost activities so that managers can be held responsible for such activities.
Activity-based budgeting can also identify the value-adding & non-value adding activities. This allows a company to enhance its value-adding activities and at the same time, try to eliminate the non-value adding ones. This will result in better allocation of resources, which eventually improves the company's performance.

___________________________________________________________________

My heavy eyelids are closing on me, but i have to force myself to carry on revising. I don't wanna waste my time, effort and $. Although i'm not really happy with life now, but this was what i'd chosen. Even if i am right, i would still have to give to take. I know i can do it, its just a matter of wanting or not. ACCA isn't similar to secondary or tertiary education. It all boils down to self-discipline and determination, and of course, 200% of hard work.

Sometimes i really wished time would stay still when i was 16 years. Its so tiring to be a grown up. At times, i can't remember what its like not to be tired.

A fault confessed is half redressed.

fer.

11:29 PM
said i'm okay,
but i know how to lie.

GROWING UP SUCKS.
fuck my life, like seriously.
knn _|_

f

5:28 PM
said i'm okay,
but i know how to lie.

so sick of chasing lights.

Under the literal rule, the judge is required to consider what the legislation actually says rather than what it actually means, even if an unjust or undesirable outcome is expected. In order to do so, the judge should assign the ordinary everyday meaning to the words in the legislation. For example in Fisher V Bell, the word "offer" is treated as its contractual law meaning rather than its non-legal meaning.

The golden rule will be used when there are two contradicting meanings to a word or if there's ambiguity in the meaning of the word, which will obviously result in an absurd outcome. The judge will have to prove that there's actually genuine differences so as to lift the literal rule. However, the court is not given the liberty to replace or ignore the legislative provisions simply on the basis that it considers it to be absurd.

The mischief rule allows the court to actually go behind the actual wording of a statute in order to consider the position that it is supposed to remedy. In another sense, the mischief rule is applied to ensure that the legislation actually takes place to remedy what it was supposed to remedy.

p/s: i memorized all the above already wheeeeeee. and its not even 1% -.-
pm i'm cominggggg.

i just know we can't be over,
i can see it in your eyes.

f

12:31 AM
said i'm okay,
but i know how to lie.

JUST FOR LAUGHS.

EPIC FAIL.

okay this is quite a criticism -.-

had an enjoyable afternoon with joanne,
HAPPY BIRTHDAY :D

after a 3 hour lunch, i realized how much i've missed out in life.

maybe in future i should not hesistate anything in life.
just doooooo. like cutting my hair -.-
takes me more than a year to decide LOL damn.

alright,
now back to performance management.

mock exams are in a month's time.

f.

9:58 PM
said i'm okay,
but i know how to lie.

i'm not perfect, but i'll keep trying.
cause that's what i said i would do from the start.

f.

10:41 PM
said i'm okay,
but i know how to lie.

~

f.

1:00 AM
said i'm okay,
but i know how to lie.

who do you think of during sad songs?

i dont understand why am i making myself study on weekends.
like duh.

i need 48 hours a day, seriously.

f

12:41 PM
said i'm okay,
but i know how to lie.

imy :D

f

12:03 AM
said i'm okay,
but i know how to lie.

nights world.
f.

p/s: i hate marvin.

12:34 AM
said i'm okay,
but i know how to lie.

f

12:58 AM
said i'm okay,
but i know how to lie.

Writing isn’t about making money, getting famous, getting dates, getting laid, or making friends. In the end, it’s about enriching the lives of those who will read your work, and enriching your own life, as well. It’s about getting up, getting well, and getting over. Getting happy, okay? Getting happy.

f

2:31 PM
said i'm okay,
but i know how to lie.

fuckkkkkkkkkk.
my ultratouch went silent.
it wont make a sound.
i know this might be insane but,
please dont do this to me :(

i'm so, sad about it.
whyyyyy :(

sigh.

fuck ICPAS,
fuck WORK,
fuck TODAY.
i feel so sick argh.

knnccbbbbbbbbb.

sorry for the vulgarities,
i need to vent this irritating frustration.

f.

11:38 PM
said i'm okay,
but i know how to lie.

i had a marvellous weekend :D

hope you guys did too.
hmmm, 2 months to law and pm omg!
i've yet to start on pm G___G
almost done with law though :D:D:D

i think i'm pretty lucky with numbers this year :p

DSC H55 or S90 ?? :(

hmm...

alright i'm turning in soon. start of a new week.
time to get down to serious studying already!

There's no rest for, the reckless who run into love.

love,
f.

12:10 AM
said i'm okay,
but i know how to lie.