ACCA Paper F2 Management Accounting

Paper

F2

Management

Accounting

ACCA Qualification

Course NOTES

June 2011 Examinations

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F1 Accountant in Business

F2 Management Accounting

F3 Finanticial Accounting

F4 Corporate & Business Law

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

P6 Advanced Taxation (UK)

P7 Advanced Audit & Assurance

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June 2011 Examinations

Paper F2

Paper F2

Contents

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The Nature and Purpose of Cost and Management Accounting

Cost Classification and Behaviour

Overhead Allocation, Apportionment and Absorption

The Management Accountants Profit Statement ¨C Absorption Costing

The Management Accountants Profit Statement ¨C Marginal Costing

Process Costing ¨C Introduction

Process Costing ¨C Losses

Process Costing ¨C Work-in-Progress

Process Costing ¨C Joint Products

Semi-Variable Costs

Expected Values

Cost Volume Profit Analysis

Inventory Control

Limiting Factors

Relevant Costing

Budgeting

Variance Analysis

Answers To Examples

Answers To Multiple Choice Tests

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June 2011 Examinations

Paper F2

Formulae

FORMULAE SHEET

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Paper F2

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