ACCA COURSE NOTES
ACCA COURSE NOTES
DECEMBER 2014 EXAMINATIONS
ACCA FIA
F2 FMA
MANAGEMENT ACCOUNTING
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F1 Accountant in Business / FAB Foundations in Accountancy F2 Management Accounting / FMA Foundations in Accountancy F3 Financial Accounting / FFA Foundations in Accountancy F4 Corporate & Business Law (English & Global) F5 Performance Management F6 Taxation (UK) F7 Financial Reporting F8 Audit and Assurance F9 Financial Management P1 Governance, Risk & Ethics P2 Corporate Reporting P3 Business Analysis P4 Advanced Financial Management P5 Advanced Performance Management P7 Advanced Audit & Assurance and CAT/FIA Course Notes are also available on the site
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December 2014 Examinations
Paper F2
CONTENTS
ACCA F2 / FIA FMA a
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1 Accounting for Management
1
2 Sources of Data
5
3 Presenting Information
9
4 Cost Classification
13
5 Inventory Control
23
6 Accounting for labour
33
7 Accounting for Overheads
37
8 The Management Accountant's Profit Statement ? Absorption Costing
45
9 The Management Accountant's Profit Statement ? Marginal Costing
49
10 Process Costing ? Introduction
57
11 Process Costing ? Losses
61
12 Process Costing ? Work-in-Progress
65
13 Process Costing ? Joint Products
73
14 Alternative cost accounting
79
15 Budgeting
81
16 Behavioural aspects of budgeting
89
17 Semi-Variable Costs
91
18 Time Series Analysis
99
19 Index Numbers
103
20 Interest
109
21 Investment Appraisal
115
22 Variance Analysis
121
23 Performance Measurement Overview
131
24 Financial Performance Measurement
133
25 Non-financial performance measurement
139
26 Divisional Performance Measurement
143
Answers To Examples
147
Answers To Multiple Choice Tests
171
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December 2014 Examinations
Paper F2
FORMULAE
FORMULAE SHEET
ACCA F2 / FIA FMA i
Free lectures are available on
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