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ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 1 of 153

ACCA F2 EBOOK DEC 2013

EXAM TOPICS
Note: click the cross-reference below for easy navigation. Click press Ctrl+Home to see table of exam topics. or EXAM TOPICS ........................................................................................................................... 1 KEY TERMS ................................................................................................................................ 3 INTENDED BENEFITS OF THE E-BOOK ...................................................................... 11 AUTHOR’S PROFILE ............................................................................................................. 24 IMPORTANT!........................................................................................................................... 25 USER GUIDE ............................................................................................................................ 27 INTRODUCTION TO F2 MANAGEMENT ACCOUNTING ........................................ 29 EXAMINER'S GUIDANCE .................................................................................................... 32 MURTAZA’S GUIDANCE ..................................................................................................... 35 STUDY PLANNER .................................................................................................................. 36 FORMULA SHEET .................................................................................................................. 38 Exam Topic 1: ACCOUNTING FOR MANAGEMENT ................................................ 39 Exam Topic 2: SOURCES OF DATA ................................................................................ 51 Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR ......................................... 63 Exam Topic 4: PRESENTING INFORMATION............................................................ 92 Exam Topic 5: ACCOUNTING FOR MATERIALS .................................................... 101 Exam Topic 6: ACCOUNTING FOR LABOUR ........................................................... 106 Exam Topic 7: ABSORPTION COSTING SYSTEM .................................................. 109 Exam Topic 8: ABSORPTION & MARGINAL COSTING ........................................ 111 Exam Topic 9: JOB & BATCH COSTING ..................................................................... 113 Exam Topic 10: PROCESS COSTING SYSTEM ......................................................... 115
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ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 2 of 153

Exam Topic 11: SERVICE COSTING SYSTEM .......................................................... 117 Exam Topic 12: ALTERNATIVE COST ACCOUNTING ......................................... 119 Exam Topic 13: NATURE & PURPOSE OF BUDGETING ..................................... 121 Exam Topic 14: STATISTICAL TECHNIQUES ......................................................... 123 Exam Topic 15: BUDGET PREPARATION ................................................................ 126 Exam Topic 16: FLEXIBLE BUDGETS ........................................................................ 128 Exam Topic 17: CAPITAL BUDGETING & DISCOUNTED CASH FLOWS ...... 130 Exam Topic 18: BUDGETARY CONTROL & REPORTING ................................... 133 Exam Topic 19: BEHAVIOURAL ASPECTS OF BUDGETING ............................. 135 Exam Topic 20: STANDARD COSTING SYSTEMS ................................................. 137 Exam Topic 21: VARIANCE ANALYSIS ...................................................................... 139 Exam Topic 22: RECONCILIATION OF BUDGETED & ACTUAL PROFIT ..... 141 Exam Topic 23: PERFORMANCE MEASUREMENT OVERVIEW ..................... 143 Exam Topic 24: PERFORMANCE MEASUREMENT -APPLICATION .............. 145 Exam Topic 25: COST REDUCTIONS & VALUE ENHANCEMENT................... 148 Exam Topic 26: MONITORING PERFORMANCE & REPORTING .................... 150 RELATED PRODUCTS ....................................................................................................... 152 REPORT ABUSE .................................................................................................................. 153 Exam Focused ACCA Study Text Books Free Download

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ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 3 of 153

KEY TERMS
BROWSE BY KEY TERM

A
Absorption Costing..................... 106 Accurate ....................................... 41 Achievable .................................. 147 Acid Test Ratio ........................... 142 Activity Based Costing (ABC) ...... 116 Additive Model........................... 120 Administration Overheads ........... 61 Attendance Sheet ...................... 103 Authoritative. ............................... 41

Blanket Rate or Single Factory Wide Rate......................................... 106 Budget Committee ..................... 118 Budget Period............................. 118 Budget Policy Manual ................ 118 Budgeting ................................... 118 Buffer Stock ................................ 100

C
Capacity Ratio .................... 104, 143 Cash Budgets .............................. 123 Chain Based Index Number ........ 121

Average Inventory Level ............ 100 Clear ........................................... 147 Avoidable Cash Flows................. 127 Avoidable Idle Time Cost............ 103 Coefficient of Correlation ........... 120 Clustered Sampling ...................... 55

B
Balance Score Card .................... 142 Bar Charts..................................... 93 Batch Costing ............................. 110 Benchmarking ............................ 147

Coefficient of Determination ..... 120 Committed Cost ......................... 127 Competitive Benchmarking ........ 147 Competitive Performance .......... 147 Complete ...................................... 41 Compound Interest .................... 127

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ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 4 of 153

Compounding............................. 127 Consumer Price Index (CPI) ........ 120 Contribution ............................... 108 Control ......................................... 39

Departmental Overhead Absorption Rate......................................... 106 Deseasonalisation ...................... 120 Determinants ............................. 147 Dimensions ................................. 147

Control Reports .......................... 130 Direct Cost .................................... 62 Controllability ............................ 147 Controllable Cash Flows ............. 127 Conversion Cost ......................... 112 Cost Centres ........................... 78, 79 Cost Objects ................................. 78 Direct Method ............................ 106 Cost Units ..................................... 78 Direct Relationship ................. 76, 77 Cost Value .................................. 145 Cost-beneficial. ............................ 41 Costs Behaviour ........................... 67 Critical Success Factors (CSF) ..... 142 Current Asset Ratio .................... 142 Cyclical Variations ...................... 120 Distribution .................................. 51 Discounting ................................ 127 Discretionary Costs .................... 145 Dispatch Note............................... 98 Discounted Cash Flow ........ 126, 127 Directly Attributable Fixed Cost . 127 Direct Labour Budget ................. 123 Direct Materials............................ 63 Direct Labour................................ 63 Direct Expense ............................. 63

D
Data .............................................. 40 Decision Making ........................... 39 Delivery Note (DN) ....................... 98

Dividend Cover ........................... 142

E
Easy to use. .................................. 41 Economy..................................... 143

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ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 5 of 153

Effective Interest Rate ............... 127 Effectiveness .............................. 143 Efficiency .................................... 143 Efficiency Ratio................... 104, 143 Equity ......................................... 147 Equivalent Cost Units ................. 112 Esteem Value ............................. 145 Exchange Value .......................... 145 Extrapolation.............................. 120

Flexibility .................................... 147 Forecasting ................................. 120 Free Inventory .............................. 98 Frequency..................................... 50 Functional Benchmarking........... 147 Functional Budgets..................... 123 Future Cash Flows ...................... 127

G
Goods Received Note (GRN) ........ 98 grapevine ..................................... 47 Gross Profit Margin .................... 142 Group Bonus Schemes ............... 103

F
FIFO (first in first out) ................. 100 Finance Overheads....................... 62 Financial accounting .................... 36 Financial Gearing........................ 142 Financial Performance ............... 147 Finished Goods ............................. 98 Fisher Formula ........................... 127 Fixed Costs ........................... 69, 127 Fixed Costs per Unit ..................... 70 Fixed Production Overhead Capacity Variance .................................. 136 Fixed Production Overhead Variance .................................. 136

H
Heterogeneity ............................ 143 High Low Method ......................... 73 Holding Cost ............................... 100 Hourly Rate Basis ....................... 103

I
Idle Time Costs ........................... 103 Incremental Piece Work System 103 Index Numbers ........................... 120

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ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 6 of 153

Indirect Cost ................................. 62 Indirect Expenses ......................... 64 Indirect Labour ............................. 64 Indirect Materials ......................... 64 Indirect Relationship .................... 76 Individual Bonus Schemes.......... 103 Information .................................. 40 Innovation .................................. 147 Intangibility ................................ 143 Interest Cover ............................ 142 Internal Rate of Return (IRR) ...... 128 Interpolation .............................. 120 Inventory Turnover .................... 142 Investment Centre ....................... 80 Irrelevant Cash Flows ......... 126, 127

L
Labour Cost Variance ................. 136 Labour Turnover......................... 103 Life Cycle Costing ....................... 116 LIFO (last in first out) .................. 100 Line Graphs .................................. 91 Linear Relationship ....................... 75

M
Management accounting ............. 36 Margin ........................................ 100 Marginal Costing ........................ 108 Mark up ...................................... 100 Master Budgets .......................... 123 Material Cost Variance ............... 136 Material Requisition Note (MRN). 98

J
JIT ............................................... 145 Job Costing ................................. 110 Job Sheet .................................... 103

Maximum Inventory Level ......... 100 Minimum Guaranteed Pay ......... 103 Minimum Inventory Level .......... 100 Mission Statement ..................... 140 Motivation.................................. 147 Moving Averages ........................ 120 Multiplicative Model .................. 120

K
Key Performance Indicators (KPI) ................................................ 142

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diagram etc easily.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. F9. Revised etc. exam support etc. unread. exam support. Training. CDs. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. It also make learning interesting. Mark as read important. Ebook Free Download & Buy. read. 17) Annotations: You can highlight text and add comment anywhere in the study text book. Course. You can use commenting to:   Save mnemonics. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. Highlighting will enable you to highlight phrases and sentences you want to read again. Implementation Guide. Lectures. ACCA study materials. It will enable you to find required ebook feature such as example. most publishers do not allow these features to enforce their copyrights. Writing golden words without motivating reader to read it is of little use. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 17 of 153 It allows you to reach to the place inside study text book. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Class. 16) Colours: Colours are used for demarcation between essential text. Commenting will allow you to make a brief note in the study text book. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 18) Readout Loud: Readout load enables students to listen written text. Lectures. However. supporting examples. Course. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. where you can develop basic understanding about particular term. You can use any screen reader of your choice Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Implementation Guide.

You do not need to zoom and then scroll horizontally to read study text. ACCA study materials. These study text books have legible fonts type & size and high contrast colours to enable you read easily without producing strain on your eyes. Each point of theory is started from separate line to enable you to listen only the text of your interest. It will also help revision of your syllabus before exams much faster. Notes for distance learning 19) Accessibility: 20) Study Planner: . You can switch to two pages per screen layout to avoid frequent vertical scrolling.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Others can have a break from reading text. Training. which involves the use of Left brain. P1. Lectures. therefore. Free Download & Buy. Listening allows your Left brain to revitalize for future reading. It also allows you to track your progress against plan. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 18 of 153 to convert text to speech. you can adjust your speed Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. Class.Ecommerce/Ebusiness/Make Money Online Tutorial. Listening involves the use of Right brain opposed reading. F9. Ebook Free Download & Buy. Course. Study planner is a method allows you to plan for study within limited time available. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Those who have problem reading text can particularly benefit from this feature. It is usually believed that listening is many times faster process than reading. Lectures. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. Class. without compromising readability to significant extent. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. You can adjust the speed according to your preference. CDs. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

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It will result in quicker response to inquiries. for example) to compile an ebook to support students in much better way. Free Download & Buy. However. They tend to direct their resources towards more profitable activities. Class. They hire writers having expert knowledge on particular topic. However.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Course. Course. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . for example) and resources (word processing software. jargons etc faced by students during the exams and areas of weakness on the part of students. ACCA study materials. P1. while quality of ebooks may suffer as a result. Most publishers do not involved writing and editing their books. Ebook publishing is not their core competency. Lectures. You will have direct access to author & administrator. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Training. Implementation Guide. CDs. ACCA study materials. you need to send only single email to resolve your all issues rather than dealing with different personnel for each issue. accasupport. F9. recruitment agency.Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. without having to wait for information to be transfer to and from more than one desk to reach the person responsible for making decision. if entire syllabus of relevant ebook was written by one mentor. Class. In addition. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.com is devoted full time to ebook publishing and continuously acquire new skills (memory techniques. most examiners require students to demonstrate the understanding of overlapping nature of the syllabus. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Many publishers using their study text books as marketing tool for other highly profitable activities such as tuition providing. regarding purchasing and usage of ebooks. This would not be a case. Each syllabus area seems to be unrelated to each other while studying. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 22 of 153 26) Harmony make a pass. It creates lack of harmony between different syllabus areas. not aware of practical challenges. they are not connected with ACCA training provision and therefore. 27) Core Activity 28) Direct Access Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. then he/she has to send an e-mail along with ACCA result screen shot/PDF file and customer order number or transaction identification number. paid advertising etc.

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Lectures. F9.com or murtaza@accasupport. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 24 of 153 AUTHOR’S PROFILE Name: Murtaza Lanewala Career Status: Freelance writer & tutor for professional accountancy qualifications. Class. Professional bodies include ACCA. CDs. Ebook Free Download & Buy. Course.com E-mail: kabuli_52@hotmail. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. CIMA and ICAEW. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. Notes for distance learning . ACCA study materials. Lectures. Author & CEO of accasupport.Ecommerce/Ebusiness/Make Money Online Tutorial. Training.com Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Course. Class.

Printed books etc. Demo version of this material is available free of cost. F9.1 Do You can make a backup copy of this material. Implementation Guide. Lectures.com website. CDs. It is not intended to abuse. Class. Class. Lectures. schools etc. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. countries. ACCA study materials. Notes for distance learning . Infringement of copyright law results in criminal liability (fine or imprisonment or both). Author & accasupport. Copyright ©2012 Murtaza Lanewala.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Clickbank. Free Download & Buy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. you will not be able to receive free updates given to the buyers of original material. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ebook Free Download & Buy. ACCA study materials. terminologies and syllabus. In addition. Course. religions etc are used for educational purpose only. This study material is not available offline (shops. However. therefore. Readers of this material will be solely responsible for the consequences of any decisions made in real life. not to pay for demo version of this ebook to unauthorized sellers. discriminate and heart anyone's feelings and dignity. please take care. Recommendations made of any kind are intelligent guesses to the best of author’s knowledge.Ecommerce/Ebusiness/Make Money Online Tutorial. P1. 2 Copyright Notice This material is subject to copyright protection law. Names of individuals.) in any form such as DVDs. CDs.com is the credit card processing organization for collecting payments for this study material. Students who are reading out-dated material are at risk. organizations. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Study materials purchased from unauthorized source can be out of date and incomplete. Copyright infringement is effectively theft of intellectual property. Course. it is unethical from social viewpoint and sinful act from religious viewpoint as well. All rights reserved. as it will not be representative of current examination format.com are not responsible to the readers of this material under any circumstances. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 25 of 153 IMPORTANT! 1 Disclaimer This study material is sold only through accasupport. This material is for ACCA examination Dec 2013 only. 2. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.

PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 26 of 153 You can use parts of this material provided you quote the appropriate reference to the author and material. Class. P1. Free Download & Buy. You cannot change the file format of this material or make it editable. F9. Earn Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. video. ACCA study materials. religious and pornographic contents in any way. Implementation Guide. audio etc. Course. You cannot use any part of this material in or with contents associated with violence. CDs. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. 2. Course. Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Notes for distance learning . Lectures. Implementation Guide. You cannot resell this material unless you are selling the original copy purchased. politics. You cannot transform this material into other means of communication such as photocopy. Unless needed for accessibility purpose or personal use. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures.Ecommerce/Ebusiness/Make Money Online Tutorial.2 Do Not You cannot publicly share this material in the form of hard copy or soft copy (physically and over the internet) for cash or for free.

Example provides practical application of technical theoretical knowledge. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Click bookmark icon in the side bar (see below) to jump to specific exam topic in the ebook. Notes for distance learning .Ecommerce/Ebusiness/Make Money Online Tutorial. P1. Implementation Guide. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Free Download & Buy. Diagrams are visual (Graph. Course. It provides list of main headings at the beginning of each exam topic. Highlighting Bookmarks Screen Shot: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 27 of 153 USER GUIDE E book features Learning Objective Sub Exam Topics Exam Topic Awareness Exam Support Example Illustration Explanation Formula Diagram Cross reference Details Learning objective sets the motive of learning particular exam topic. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Illustration provides numerical applications of theoretical knowledge. Charts. Lectures. Class. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Tree formats etc) presentations of theoretical knowledge. Implementation Guide. You have to just click relevant heading in a list to reach there. Click previous view button to go back. Cross-referencing are hyperlinks to other exam topics. Highlighting is used show the relationship or connection between words and figures. Class. F9. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Training. It provides broad information on composition (theoretical v computational) and importance of each paper in exam context. Exam Support provides detailed information on application of theory and calculations in exam context. Formula is mathematical equations and tabular formats. ACCA study materials. Ebook Free Download & Buy. Course. Explanations provide the reasons for correctness or un correctness of particular statements and calculation. CDs.

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 Behavioural aspects of budgeting focusing on motivation and participation.  Distinguish between capital and revenue expenditure. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.  Compounding and discounting. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Lectures. Lectures.Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. charts and graphs. Free Download & Buy. ACCA study materials. Notes for distance learning . Sources of data  Sampling methods. Alternative costing techniques  ABC costing. IRR and simple and discounted payback period. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.  Tables. Course. Ebook Free Download & Buy. Implementation Guide. Course. CDs. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 34 of 153 Capital Budgeting  Administrative procedures for constructing a capital budget.  NPV. Training.  Relevant and irrelevant cost  Annuities and perpetuities. ACCA study materials. F9. P1.

Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.Ecommerce/Ebusiness/Make Money Online Tutorial. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Implementation Guide. Ebook Free Download & Buy. Training. Course. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. P1. Lectures. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 35 of 153 MURTAZA’S GUIDANCE Please! Buy Full Version. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. CDs. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. Class. Course. Notes for distance learning . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials.

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Please note that different syllabus areas will take different amount of time. I recommend you to make a printed copy to read when computer is not available. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 36 of 153 STUDY PLANNER Determine number of days available Formula: Idle time can be incurred due to sickness. Course. it will give you only rough idea of your progress. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Implementation Guide. social events etc. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It depends on your daily activities and environment. This will enable you to learn more in available time. Ebook Free Download & Buy. Implementation Guide. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. P1. Class. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Notes for distance learning . Training.Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. student accountant articles etc. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. CDs. Calculations will take more time than theoretical areas. F9. Troubleshooting Study at time of day when you are fresh. computer crash. Tracking progress Formula: If revised number of page per day is > than originally plan. it means you are lagging behind and now you have to do study more per day. Free Download & Buy. Lectures. Therefore. Lectures. Allocation of number of days available to exams Formula: Number of pages will include allowance for solving past paper questions.

Implementation Guide. if you understood theory by reading main text. Ebook Free Download & Buy. Class. Study in the end sub exam topics. CDs. Course. Notes for distance learning . P1. Lectures.Ecommerce/Ebusiness/Make Money Online Tutorial. which is less likely to be examined in your exam session. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. Course. Lectures. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 37 of 153 Consider skip reading examples. You can see past paper analysis given below each sub exam topic. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. ACCA study materials. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Training. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class.

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P1.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 39 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT Sub Exam Topics S. F9. Implementation Guide. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Importance Accounting for management provides the reason for studying other exam topics. . Notes for distance learning .no Headings (click the cross-ref below for easy navigation) Pg.no 1 Purpose & Role of Management Accounting 40 2 Financial Accounting Vs Cost & Management Accounting 41 3 Planning. Course. Class. Decision Making & Control Process 42 4 Types of Planning 44 5 Difference between Data & Information 45 6 Attributes of Good Information 45 7 Limitations of Management Accounting Information 46 8 Practice Questions & Solutions 46 Exam Topic Awareness Analysis Details Composition Accounting for management is examined as text based questions. It will enable to you make reasonable guess if you are not sure about the answer of a particular question. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

Free Download & Buy. Diagram: Strategic Management Management Accountant Macro environment Operational Management 1. Outside information can be market demand of the product offered by the organization. Implementation Guide. Example: Inside information can be number of units made by production department each month. cost and management accounting also involves information gathering from inside as well as outside the organization. Lectures. Notes for distance learning Tactical Management .Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 40 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 1 Purpose & Role of Management Accounting Learning Objective: Describe the purpose and role of cost and management accounting within an organization. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. which are commonly performed by the cost and management accounting function or management accountant. 1. P1. For this purpose. Class. ACCA study materials.1 Purpose of Management Accounting Cost and management accounting is about providing necessary financial and non-financial information to management and employees at all levels inside the organization for decision making purpose. Example: Reporting information on a cost of product to marketing department so the selling price of the product can be determined. Following are the roles. Course. so that they can better be able to make rational decisions in timely manner.2 Role of Management Accounting Cost and management accounting can have different types of roles in different organizations. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

Financial Accounting Financial accounting is required by law. 2 Financial Accounting Vs Cost & Management Accounting Learning Objective: Compare and contract financial accounting with cost and management accounting (K). Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. Free Download & Buy. He/she gathers information and compares it against standard so that performance can be rewarded or penalized. They calculate selling prices based on mark-up (Profit % on cost) set by the senior management.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 41 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Roles Setting product costs & selling price Details Management accountant works out the product cost using suitable costing techniques such as absorption and marginal costing methods (see later). Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. For this purpose. they forecast (estimate) many variables such as sales volume and cost changes. Non-compliance can result in penalties and punishments. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. They compile this information in an appropriate format. Financial accounting is for providing information to external parties such as shareholders government and bankers etc. P1. RI etc) against which control performance of individuals & organization as a whole can be evaluated. Management accounting is for providing information to internal parties such as Board of directors. Notes for distance learning . Lectures. Communicating Management accountant gathers data and information & Reporting from internal and external sources. which can assist managers to making make informed decisions. They use techniques such as Linear programming (not in syllabus) and marginal costing method (see later) etc. managers and employees. Budgeting and Management accountant prepares budgets based on forecasting present and future objectives and strategies of the organization. Performance Management accountant establishes performance management & measures (such as ROCE. tactical or operational) in an organization in timely manner. such as company law. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Management Accounting Management accounting is not required by law. Assisting in Management accountant provides financial and nondecision financial information. structure and report it to appropriate level of management (strategic. F9. ACCA study materials. Implementation Guide.

decision-making and control (K). Management accounting adopts flexible approach to internal reporting. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Format. Financial accounting information is historical and do not provides information on future prospects of an organization.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Decision Making & Control Process Learning Objective: Outline the managerial processes of planning. Course. Lectures.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 42 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Financial accounting uses international and local frameworks and accounting standards to prepare standardized financial statements.1 Planning Planning is about looking into the future. 3 Planning. Usually explanation and interpretation of technical financial figures. Class. level of details and channel of communication depend on situation to situation. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. It involves asking following questions. It assists management in efficient and effective operation of an organization. ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. so that organizational objectives can be achieved. Financial accounting mostly provides financial information along with minimum nonfinancial disclosure required by accounting standards in notes to the financial statements. Notes for distance learning . P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Financial accounting provides information on performance and position of an organization at regular intervals usually 12 months. Management accounting is present and forward looking. Free Download & Buy. structure. Diagram: Planning Decision Making Control Feedback 3. Management accounting provides information for decision-making purpose whenever needed. F9. Implementation Guide. Management accounting provides both financial and non-financial information.

measureable. Increase number of users (specific) of the golf club (relevant) by 20% (measurable. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 3. Example: If organization mission is to provide high quality goods or services to its customer then objective of cost reduction will not lead fulfilment of mission. Objectives should be consistent with the mission of the organization. 3. attainable) in two years (time bounded). Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Objectives Objectives are long term SMART (specific. relevant and time bounded) targets set by the organization. Examples: Making new products and selling them into existing market.2 Strategies Strategies are short-term plans made to achieve organizational objectives. ACCA study materials. Implementation Guide. Notes for distance learning .Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 43 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Where we are? Where we want to be? How do we get there? How external factors will influence the organization? (PESTEL factors) What skills and resources will be needed? (SWOT analysis) After considering all above questions at minimum. Everything considered during the planning process should be recorded and updated each time plan is revised. This can be an objective of Not for profit organization.1. F9. Organizational Objectives are set and strategies are decided to achieve those objectives as part of planning process. attainable) in five years (time bounded). Examples: Increase Profitability (specific) of the organization (relevant) by 10% (measureable. Sell existing products into new market.1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. This can be an objective of profit motive organization. Rather organization should set the objective of lowering no of complaints. attainable. P1. Lectures. Class.

Brief planning. objectives and strategies. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 3. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Strategic Planning Long term planning. F9. Rather organization should raise finance (shares or loan) to support the objective of very fast growth. Detailed planning. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning . Free Download & Buy.3 Control Control is exercised to evaluate the results of decision-making. ACCA study materials. 3.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2 Decision Making Management at all levels needs to take decisions to fulfil objectives. Example: If organization set the objective implies very fast growth then use of internal savings (retained earnings) will not lead to fulfilment of objective. All decision made by the managers should be recorded so that they can be made accountable for their decisions. Strategies made by the organization should be consistent with mission. Any information obtained during the control process is feedback into the planning process so that realistic plans can be made next time and informed decision can be taken. Course. Class. Decisions made by the managers must be consistent with the organizational mission.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 44 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Provide luxurious environment to golf club members. Actual results should be compared with plan and variance (divergence) from plan needs to be investigated to determine causes. Operational Planning Short term planning. objectives. tactical and operational planning (K). Lectures. P1. Moderate planning. Implementation Guide. Tactical Planning Medium term planning. Whether the decisions made are correct or different course of action should be taken. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 4 Types of Planning Learning Objective: Explain the difference between strategic.

Issues covered by the strategic planning include product development and marketing strategy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Data do not support decisionmaking. Notes for distance learning . who have the ability to make decisions based on such information. Lectures. Free Download & Buy. Statement of comprehensive income and statement of financial position are examples of data. 6 Attributes of Good Information Learning Objective: Identify and explain the attributes of good information. Reports. how much units need to be manufactured for each product? What kind of pricing technique to adopt? Planning based on internal historical data (past experiences). Information should not be less than 100%. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. F9. how frequent machine maintenance should be carried out? 5 Difference between Data & Information Learning Objective: Distinguish between data and information (K). Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Break up of strategic plans into plans capable of implementation. CostBenefits of obtaining information must exceed its costs. Implementation Guide.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 45 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Largely planning based on external environmental information. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Issues covered by operational planning include. Attributes Accurate Complete Details Information should be free from any arithmetical or grammatical mistakes. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Information supports decisionmaking. beneficial User-targeted Information should be targeted to appropriate person i. Deciding. Information Information is the meaningful compilation of data. such as monthly control reports to the management on organizational performance are an example of information. Data Data is the collection of raw facts and figures. Class.e. ACCA study materials.

7.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Information should be from trustworthy source. 7. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. They may consider provision of such information useless or reduction in their autonomy to make decisions. Lectures.3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose. Limitations of management information for decision-making purpose are given below. 7. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Information should be communicated in time. P1. Class.2 Lack of time Managers may not have enough time to read every report thoroughly presented to them or management accountant may not able to supply information within time. Implementation Guide. Course. Example news would not be of any use if communicated late.1 Question (12/06. 7.4 Lack of Relevant & Reliable Information Sufficient (relevant) and appropriate (reliable) data may not be available to management accountant to analyse and report information based on them. 7 Limitations of Management Accounting Information Learning Objective: Explain the limitations of management information in providing guidance for managerial decision-making (K). P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 46 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Relevant Authoritative Timely Easy to use Information should be relevant to the matter under consideration. 8 Practice Questions & Solutions 8. Free Download & Buy. ACCA study materials. Notes for distance learning .1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. F9. If anyone has to believe it to be true. Users of the information must able to understand and apply it for decision-making purpose. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

Management accounting may make use of financial accounting information for providing feedback to management on their performance. It is produced for parties external to the organisation Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures. customers etc. it is also useful for other stakeholders (interested parties) such as bankers. Class. labour and production overheads. F9. Assertions (i) and (ii) are both correct. Free Download & Buy. B. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. which records the cash received and payments made by an organisation. Notes for distance learning . However.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 47 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala (i) The main users of financial accounting information are external to an organisation. ACCA study materials. suppliers. (ii) Cost accounting is that part of financial accounting. Q31) Which of the following statements relating to management information are true? 1. account receivable and payable of individual customer and suppliers respectively. Implementation Guide.2 Question (P/P. Which of the following statements are true? A. C. Explanation: (i) The main objective of financial accounting information (financial statements) is to provide information to shareholders on the performance of the company those are external to the organization. Management and other employees of the company needs detailed information those are internal to the company.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 8. Management accounting department is not responsible for recording cash receipts and payments it is the responsibility of financial accounting department. They are both sub departments of accounts department. Only assertion (ii) is correct. Detailed information can be on elements of product cost such as material. Only assertion (i) is correct. tax authorities. (ii) Management accounting is separate function/department from financial accounting. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Solution: Correct answer is B.

Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 48 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 2. 2) Management accounting information is not required by law. Is this statement true or false? (1 mark) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Please! Remember that non-monetary information can be alphabetic as well as numerical. P1. 3 and 4 C. Notes for distance learning . 8. ACCA study materials.3 Question (12/06. Data is information that has been processed in such a way as to be meaningful to its recipients. 3) Management accounting information is presented flexibility depending on urgency. 2 and 4 Solution: Correct answer is B. 1 and 2 B. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Explanation: 1) Management accounting information is produced for internal management and other employees to the organization. relevance to the user and reliability (estimated or actual) of information required. 1 and 3 D. It may be presented in monetary or non-monetary terms A. Class. There is usually a legal requirement for the information to be produced 3. No strict rules govern the way in which the information is presented 4. F9. 4) Management accounting information can be presented in monetary terms such as variable cost and non-monetary terms such as number of goods reworked. Free Download & Buy. Q38) Management accounting information is financial as well as nonfinancial. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Management accounting reports also involves interpretations of fact and figures and recommendations on the course of action taken by the management.

True B. If cost of obtaining information does not exceed benefits. True B. F9. Implementation Guide. Lectures. Notes for distance learning . Course. Free Download & Buy. False Solution: Correct answer is A. Return on investment (ROI) of 14% is calculated based on data given in financial statement to obtain information on profit generated on investment in the company. Investor has to perform ratio analysis to obtain information for investment decisions. Business activities are pursued to increase economic wealth. Class. Explanation: Data is separate bits of information. Example: Financial statement does not provide information for investment decision.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 49 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala A. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Is this statement true or false? (1 mark) A. then it will lead to reduction in wealth. ACCA study materials. quality of information depends on cost of obtaining information and other non-financial factors expressed as ACCURATE mnemonic. 8. Explanation: In business. P1. it is merely raw facts and figures used to produce information. False Solution: Correct answer is B. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.4 Question (12/06. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Data is not information in itself. Q49) The following statement refers to a quality of good information: The cost of producing information should be greater than the value of the benefits of that information to management. Data has to be processed in some way to be meaningful.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . ACCA study materials. Free Download & Buy.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 50 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Class. F9. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. Course.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Importance Knowledge of this exam topic does not affect performance on other exam topics. ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.no 1 Sources of Data & Information 52 2 Uses & Limitations of Published Information/Data 52 3 Impact of Economic Environment on Cost & Revenue 53 4 Sampling Methods or Techniques 53 5 Choosing Sampling Methods 61 6 Practice Questions & Solutions 61 Exam Topic Awareness Analysis Details Composition Sources of data is examined as text based questions. Notes for distance learning . F9. P1. Course. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Class.Exam Topic 2: SOURCES OF DATA | Page 51 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA Sub Exam Topics S. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy.no Headings (click the cross-ref below for easy navigation) Pg.

2. Memo and reports. Observing employees attitudes and morale.1 Uses of Published Information Published information is used as cost effective way of gathering information for initial planning. 2. Surveys in the form of questionnaires to employees.2 Sources Inside the Organization Invoice. GRN. 1. Labour unions. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 2 Uses & Limitations of Published Information/Data Learning Objective: Explain the uses and limitations of published information/data (K). Formal team meetings. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. External market research. Academic and professional education providers. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Tele communication media such as television and internet. Vouchers and other internal documents. These can be competitors. Lectures.Exam Topic 2: SOURCES OF DATA | Page 52 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 1 Sources of Data & Information Learning Objective: Describe sources of information from within and outside the organization (K). Informal gossip (grapevine) around the organization. It is used where information is immediately needed. suppliers and customers.2 Limitations of Published Information Published information may not be available in a format and medium organization wants. Work done by government departments such as monetary policy and fiscal policy. magazines and published books. trade associations and shareholders through general meetings both annual & extraordinary. Implementation Guide. Free Download & Buy. Notes for distance learning . Class. 1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Sources Outside the Organization Newspaper. P1. Course. F9. Published information is used for those areas where information gathering by organization is not possible due to lack of expertise or cost associated with obtaining information. References from other organizations. Intranet and e-mails.

Information from media such as internet may not be reliable unless we have the information on knowledge and experience of publisher.Exam Topic 2: SOURCES OF DATA | Page 53 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Published information can be too general and not precisely applicable to the type of organization in question. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Economic environment decides the demand for goods or services.1 Statistical Terms 4.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. systematic. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. If economy is prospering. Notes for distance learning . If interest rate is rising then. Economic environment decides the price for goods or services. 4. Lectures. cluster and quota). stratified. 3 Impact of Economic Environment on Cost & Revenue Learning Objective: Describe the impact of general economic environment on costs/revenue. 4 Sampling Methods or Techniques Learning Objective: Explain sampling techniques (random. Class. higher pricing can be charged to customer than economy is contracting. They take no responsibility for information provided as opposed to in-house employees who can be held accountable. Implementation Guide. ACCA study materials. organization will prefer issuing shares to avoid paying interest at higher rate. Course. which can lead to reduced sales. Economic environment affects the investment decision.1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. Business cycle such as recession or growth can influence what and how much organization produce. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Population Population is the whole set of items subject to statistical matter under consideration. multistage. F9. it will affect the net present value (NPV) of future cash flows of the organization. Economic environment affects source and duration of finance to be used for operating organization and growth. If inflation increases. Free Download & Buy. Rise in foreign exchange rate of home currency will make exports expensive for buying organization in other country. Published information can create information overload such as lengthy books.

1. Course. P1. Lower distance leads to higher frequency and higher distance leads to lower frequency.1. Result obtained based on examination of samples are assumed as result for whole population. F9. time and cost associated with research work.Exam Topic 2: SOURCES OF DATA | Page 54 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Example: Population can be whole workforce within an organization for the purpose surveying labour attitude towards work. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. Sample size depends on judgement of researcher.4 Frequency Frequency is the average distance among samples in a population. It represents sample size of 10. Samples are used to reduce the amount of work. Notes for distance learning . which in turn is influenced by time available. Example: 10 out of 100 workers are selected from total workers. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class.1. 4. Example: Selection of 10% of workforce represents sample for total workforce (population).3 Sample Size Sample size is the number of items selected as sample from a population. If difference between highly experienced and least experienced worker is of 30 years then it is said to have lower frequency than difference between highly experienced and least experienced worker would be of 10 years. Example: Conclusion reached on attitudes of workforce either good or bad based on sample is assumed as attitude of whole workforce in a population. ACCA study materials. Lectures. Implementation Guide. 4.2 Sample Sample denotes individual items selected from a population. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Example: If we take number of years of experience at one axis and number of workers in workforce at other axis then frequency depends on difference between numbers of year experience among workforce. cost required and need for accuracy of outcome. 4.

Exam Topic 2: SOURCES OF DATA | Page 55 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram Low Frequency High Frequency x x x x x x x x x x 4.1. risk of standard error increase as there can be situation sufficiently different. Alternatively. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4. Notes for distance learning . Normal distribution is also called bell shaped curve.1.5 Distribution Distribution is the shape represented by individual coordinates when joining them together. In case of low frequency. Lectures. Course.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used. It means frequency of samples will reduce we will move farther from means or average. P1. which is not covered by sample. Free Download & Buy. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. the way in which samples is spread along the graph paper.

1. 4.1. efficient method and does not require any technical knowledge. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research. Lectures. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. Implementation Guide. each sample in a population has an equal chance of being selected. Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work. resources and planning time for determining samples. ACCA study materials. 4. Course.2.Exam Topic 2: SOURCES OF DATA | Page 56 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Therefore. Random sampling involves selection of number of items within population without any planning.2. In random sampling. This will expose the sample selected to standard error. 4. Example: Researcher may choose workers. Free Download & Buy. which he/she considers cooperative. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. It is also called non-probability sampling. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Limitations Random sampling involves the risk of bias by the researcher. Researcher may deliberately choose those samples which are easy to interview. Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected. Notes for distance learning . 4.1 Benefits Random sampling is cost effective. sample size has to be increased to cover every possible situation. 4.2 Random Sampling Random sampling is a type of non-statistical sampling method.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

Example: Selection of 5th worker in a payroll register randomly then each subsequent sample is selected after 8 number of workers from recent worker (14th. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. 4. Course. 4. Class. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. Randomly selected sample is also counted as the sample.Exam Topic 2: SOURCES OF DATA | Page 57 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4. P1. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer.575 Stratified sampling makes use of stratums (layers). ACCA study materials. Free Download & Buy. which is more likely to be representative of whole population.1 Benefits Systematic sampling does not involve risk of bias by the researcher. It forms the input to the formula for selection of subsequent variable.3 Systematic Sampling Systematic sampling makes use of statistical techniques. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Range is established for each layer so that characteristics of each sample can be determined. It helps to reduce the risk of standard error. Similarly. However. 23th. Notes for distance learning .3. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.650 150 customers (Rich) 501 – 1000 112.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. F9. 4. 32th etc) until required sample size is achieved. Systematically sampling is used to reduce the chances of standard error. Samples in a population having identical characteristics are combined into one layer. Lectures.3.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. systematic sampling involves selection of first sample randomly. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.000 300 customers (Middle class) 151 – 500 97. Implementation Guide. which is placed below the first layer.

Implementation Guide.4. It saves cost as layers of low importance can be examined in part. Class. Therefore. 4. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. It allows layer of high importance can be identified and makes certain that no sample of high importance is unexamined. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. Example: 10% samples from top layer. spreadsheet software can do this quickly and accurately. Free Download & Buy. organization can spent comparatively less time and money to secure small amount of sales revenue.4.1 Benefits It provides the basis for justification in case data gathered results in undesired outcome. From each layer certain percentages of samples are chosen for examination. F9. Therefore. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 20% samples from second layer and 100% percent samples from third layer. large amount of sales revenue depends on small numbers of customers. organization can secure large amount of sales revenue by interviewing small number of customers. Example: Usually. 4.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Stratified sampling involves selection of samples from each layer randomly. Course.2 Limitations Stratified sampling is very time consuming in terms of allocation of each member of population into layers.Exam Topic 2: SOURCES OF DATA | Page 58 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala This process continues until all the population are allocated to layers. Example: Small amount of sales revenue depends on large number of customers. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. If data is not available in electronic format then additional cost will be incurred to convert data into electronic format. Notes for distance learning . Stratified sampling requires data to be available in electronic format in order to use spreadsheet software. However.

5 Clustered Sampling Exam Support: Do not get confused clustered sampling with systematic sampling. However. Clustered sampling involves grouping of samples in a population into physically identifiable blocks. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Example: At the East (cluster) of the country. Course. Example: If the East location (cluster) is chosen then all the customers (samples) having different economic status should be interviewed. rich etc can be interviewed. Clustered sampling makes use of groups. Samples in each cluster chosen should be examined in full. West. Example: Grouping of customers with respect to location (East. number of customers (samples) of different economic status such as poor. ACCA study materials.Exam Topic 2: SOURCES OF DATA | Page 59 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4. Example: If the East location is interviewed.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. if he/she chooses the East and the West then it will require more travelling time and cost. Implementation Guide. Result of cluster examined is assumed as result for whole population. then interviews of customers in the East location are considered as viewpoints of customers in other locations (West. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. middle class. which are representative of whole population. Lectures. Class. Notes for distance learning . Samples inside each group must be different in characteristics from each other. North and South). Example: Researcher may choose the East and the North cluster. Examination of part of the cluster will not provide results. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. North and South). t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1. Examiner would try to dodge you. Number of cluster chosen depends on the judgement of researcher. F9. Free Download & Buy.

Based on that researcher can select samples from a particular category in the ratio of (female to male) 2:1.5. Implementation Guide.6 Quota Sampling Quota sampling involves selection of definite number of samples from various categories of population. Example: Suppose demographic balance of two females for each male in a country. towns can be sub divided into blocks and soon. can be sub divided into towns.Exam Topic 2: SOURCES OF DATA | Page 60 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4. language etc. Example: Locations inside the country. economic status. Course. Population can be categorized with respect to age. Example: Selection of particular town (sub group) for research may be made. ACCA study materials. P1. Quota sampling is especially useful when demographic balance of different group is known. Customers may live nearer (high frequency) to each other. sex. It will reduce travelling cost and increase speed of research. F9. 4. These sub groups are also known as secondary groups. It is useful where primary group is too large to be used for the purpose of research. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It sub divides each groups into sub groups. Free Download & Buy.1 Multistage Sampling Multistage sampling is advanced form of clustered sampling. Example: Selection of 100 samples for interviewing persons from age 25 to 40 and selection 50 samples interviewing persons from age 41 to 60. cultural background. Class. It allows the selection secondary groups.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. It also makes use of groups. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. which provide most benefits in least cost. as it is easy to approach customers in that town. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Number of samples to be selected from each segment depends on judgement of researcher. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

Q1): Under which sampling method does every member of the target population have an equal chance of being in the sample? A. material and money available to the organization. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class.Exam Topic 2: SOURCES OF DATA | Page 61 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 5 Choosing Sampling Methods Learning Objective: Choose an appropriate sampling method in a specific situation (Skills). t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Systematic sampling D. Sampling method should be helpful in targeting required samples depending on research work. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Random Low High High Less Low Systematic Low High Low Less Low Stratified High Low Low More High Clustered High Low Low More High Multistage High Low Low More High Quota Low High High Less Low Factors Cost Efficiency Risk Resources Relevance 6 Practice Questions & Solutions 6. Choosing an appropriate sampling method is a skill.1 Question (P/P. Effectiveness of choice of sampling method depends on skills of researcher. Course. Factors Cost Efficiency Risk Resources Relevance Details Cost of sampling must exceed benefits. it is not knowledge that you can learn. Cost of obtaining information must not exceed benefits. Therefore. Free Download & Buy. Notes for distance learning . you need to know following factors to choose between various sampling techniques. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Stratified sampling B. It can be achieve through practice. Random sampling C. ACCA study materials. Sampling method is feasible using the men. equipment. Exam Support: Skills cannot be taught. Sampling method should be able to reduce or eliminate the risk of standard error. P1. Cluster sampling Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Implementation Guide. Sampling method should enable researcher to conclude its researcher within available time. This equally applies to all learning objectives requiring skills in this ebook.

Therefore. Samples having particular characteristics are included in a group. It means it does not involve any bias and provides equal opportunity of being selected is available to every single sample in the population. Implementation Guide. Lectures. each member of population does not have equal chance of being in the sample. Notes for distance learning .Exam Topic 2: SOURCES OF DATA | Page 62 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Solution: Correct answer is B. C Systematic sampling involves the selection of members of population based on established formula. P1. ACCA study materials. F9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. each member of population does not have equal chance of being in the sample.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Therefore. Explanation: A Stratified sampling involves categorizing samples (members of population) into layers. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. B Random sampling is the selection of sample without any planning. Class. each member of population does not have equal chance of being in the sample. D Cluster sampling involves categorizing samples into groups. Therefore. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Samples are categorized based on some established criteria. Course.

Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 63 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR Sub Exam Topics S. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. visual & computation based questions. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. labour and overheads. Implementation Guide. Class. F9. Unit Costs.no Production & Non Production Costs 64 Elements of Non Production Costs 65 Elements of Production Cost 66 Reason for Distinction b/w Production & Non Production 69 Costs 5 Costs Behaviour 71 6 High Low Method 78 7 Structure of Linear Functions & Equations 79 8 Cost Units. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . Importance Knowledge of this exam topic can highly affect performance on other exam topics such as accounting for material. Cost Objects & Cost Centres 82 9 Responsibility Centres 83 10 Information Needs of Responsibility Centres 85 11 Practice Questions & Solutions 86 Exam Topic Awareness Analysis Details Composition Cost classification & behaviour is examined as text. . Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.no 1 2 3 4 Headings (click the cross-ref below for easy navigation) Pg. ACCA study materials.

Assembling cost is incurred to join pieces to make a chair. 1. Packaging cost is incurred to ensure chair reaches to customer in good condition. P1. costs incurred in manufacturing of chair can be following: Cutting cost is incurred to cut wood into pieces. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Material movement cost to transfer raw material from warehouse to production department. Office rent paid to coordinate organizational activities.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . It includes all the cost relating to activities performed inside the production department. Inspection cost is incurred to ensure chair meets quality requirements of the customer. Class. Organization may want to include non-production overheads for Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Non-production overheads are incurred to enable fluent operation of production and other organizational activities. ACCA study materials. Interest expense paid against raise funds to carryout production and selling activities. Course. Finishing cost is incurred to make chair of merchantable quality. Example: Sales commission paid to sales personnel to enable organization achieve its profit-making objective. 1. Lectures.1 Production costs Production costs are the costs incurred in manufacturing products (goods or services). Implementation Guide.2 Non-Production Costs (Period Costs) Non-production costs are overhead costs incurred for the purpose other than manufacturing of products. For management accounting purpose.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 64 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 1 Production & Non Production Costs Learning Objective: Explain and illustrate production and non-production costs. Example: In chair manufacturing company. it depends upon organization policy whether to include non-production overheads into product cost or not. F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.

2 Administration Overheads Administration overheads include all costs incurred in planning. 2. ACCA study materials. It is stated below the gross profit as operating cost). Insurance cost to cover the risk of loss of goods in transit. coordinating and controlling activities and resources of the organization. 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. these costs are treated as period cost (Period cost is the cost incurred during an accounting period. Course. Later is included in the cost of raw materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.administrative. selling. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. For financial accounting purpose. Implementation Guide.1 Selling & Distribution Overheads It includes every costs incurred after the manufacturing of product until delivery to the end customer (user of the product). Lectures.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 65 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala pricing products to ensure full recovery of all the cost incurred by the organization from customers. Examples: Storage cost incurred to be able to sell finished goods when required by the customer. Examples: Office rent expense incurred to provide place for contact to customers and suppliers. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Depreciation of office equipments used to record transactions made by organization. Note: Carriage outwards is selling and distribution cost while carriage inwards is purchasing cost. distribution and finance. 2 Elements of Non Production Costs Learning Objective: Describe the different elements of non-production costs. These costs are incurred to ensure the efficient and effective operation (manufacturing or service provision) of the organization. P1. Freight cost (carriage outwards) incurred which includes wages paid to the driver & fuel. Class. F9.

Example: Wood used in making can be of significant value. Dividend paid to preference (redeemable) shareholders. 2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. debentures. Implementation Guide. 3. Examples: Interest paid on bank loans. labour and overheads. Indirect Cost Non-identifiable to individual units of products or type of product or cost centre. F9. Example: Quantity of wood used in each chair. Insignificant monetary value Example: Nuts and bolts used in making chair can be of insignificant value. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Example: Depreciation of cutting machine. Significant monetary value.3 Finance Overheads Finance overheads are costs incurred on raising capital (money) for investment in resources. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 66 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Cleaning and maintenance of workplace to provide better working conditions to employee so that they can work efficiently. 3 Elements of Production Cost Learning Objective: Describe the different elements of production cost. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Dividend paid to equity (ordinary) shareholders against capital invested is not considered as finance overheads as they are proprietor (owners) of the organization. Notes for distance learning .1 Types of Production Costs Direct Cost Identifiable to individual units of product or type of product or cost centre.materials. ACCA study materials. Free Download & Buy. overdrafts etc. which are needed for administration of organization and manufacturing of products.

classified as direct cost. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 3.2 Direct Materials Material used in the manufacturing of products having properties of direct costs. Free Download & Buy.4 Direct Expense Direct expenses incurred in the manufacturing of a product or operating a cost centre having properties of direct cost. P1. Lectures. Example: Example: Reasonable monetary value of Polished used in finishing of each wood can be determined by chair cannot determined multiplying price per kg of wood reasonably.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials.3 Direct Labour Labour used in the manufacturing of products having properties of direct costs. Elements of product cost are as follows: 3.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 67 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Monetary value can be determined reasonably Monetary value cannot be determined reasonably. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. They are paid higher wages and incur significant part of product cost. Notes for distance learning . Skilled labour used in manufacturing of products are considered as direct labour Reasons: They do work of specialized nature and can be indentified for each product separately. Their cost is determined reasonably such as from payroll register. Examples: Supervisor (foreman) salary expense incurred in construction of a building (product). Implementation Guide. 3. Example: In Car manufacturing. Quantity of iron used is direct material. by it weight of wood used in each chair. For cost to be classified as direct Indirect cost lacks one or more of cost all the above conditions should the conditions required to be be met. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.

H) These are costs having properties of indirect costs.5. Notes for distance learning . Course. 3. 3. Example: How it would be possible to identify factory rent expenses to each individual product? Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.O. These costs are incurred for the manufacturing of products in the production department. Following are the components of factory overhead costs.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs. Reasons: They do multiple jobs of general nature. They are paid relatively lower wages or salaries than skilled workers and unlikely to be form major part of product cost. ACCA study materials. Lectures. 3.2 Indirect Labour Labour costs having properties of indirect costs. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Example: Handling material and providing tools to skilled labours when needed. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.5. Class. 3. Implementation Guide. Semi-skilled & unskilled labours are considered indirect costs. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3 Indirect Expenses Indirect expenses are costs having properties of indirect cost.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 68 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Salary of storekeeper to look after inventory in a warehouse (cost centre). They are not identifiable to individual products. They may be temporary workers so formal records may not be present to determine its cost to the organization in exact monetary value. Example: Amount of adhesive material used to join pieces wood in making chair.5. Free Download & Buy. F9.5 Production or Factory Overheads (F.

Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 69 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala They may or may not be of significant monetary value. Diagram: Full Cost Product Cost Production Cost Direct Cost Direct Materials Direct Labour Direct Expense Indirect Cost Production Overhead Cost Indirect Materials Indirect Labour Indirect Expense Period Cost Non Production Cost Indirect Cost Selling & Distribution Overhead Cost Administration Overhead Cost Finance Overhead Cost 4 Reason for Distinction b/w Production & Non Production Costs Learning Objective: Explain the importance of the distinction between production and nonproduction costs when valuing output and inventories. P1. ACCA study materials. value of each individual expense cannot be determined. Notes for distance learning . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Example: Oiling of delivery vehicles during routine maintenance. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. Class. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Therefore. Course. Example: It is usual in most organizations to group all small expenses into single account as sundry expenses. Sufficient financial records may not be available. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9.

Production cost usually changes with production and sales volume. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Pricing It enables management to set productselling price more rationally. So that those products generating lower gross profit than operating cost incurred could be weeded out. Course. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. Free Download & Buy. Non-production cost such as administration cost usually changes with operating philosophy of the organization than production and sales volume. Product mix It allows finding appropriate product mix (combination of products) for production and sale by recognizing products according to the ability to incur operating cost to the organization.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Production costs which are directly identifiable to the products can be justified to customer where as non-production costs are treated as period cost because it would be unfair to charge customers for administration and selling cost. Lectures. Separate information available for production and nonproduction cost help to discharge responsibly under financial reporting requirement. Reporting Financial reporting standards require separate disclosure of production and nonproduction cost. administration and finance etc. Forecasting It allows estimating production and nonproduction cost separately. Performance It enables senior management to held measurement accountable operational managers for their area of responsibility such as production. ACCA study materials. sales. selling & distribution) activities. Notes for distance learning . They are cost to the organization itself. Implementation Guide. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 70 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Planning Importance Budgeting Decision making Control Details Distinction b/w production and nonproduction costs allow allocation of resources between resources needed for production and resources needed for undertaking operating (administration.

Implementation Guide. Lectures. All the types of costs discussed above can have one or more of the following cost behaviours. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. If there is no production then there will be no material cost. stepped fixed and semi variable costs. Example: Supplier may offer 10% discount for each additional unit purchased after first 10. Example: Material cost will increase as each additional unit is made. In theory it results in diagonal straight line when plotted on graph. Fixed and variable. F9. but in practice this may not be the case because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). Taxable income above certain level is subject to higher tax rate. graphically. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 71 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 5 Costs Behaviour Learning Objective: Explain and illustrate with examples classifications used in the analysis of the product/service costs including by function. ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Variable Costs (Marginal Costs) Variable costs change in proportion with change in the activity level (sales volume. units produced).000 units. 5. Describe and illustrate.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. direct. Course. Notes for distance learning . different types of cost behaviour.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. Implementation Guide. but in practice it is different because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 72 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5.2 Variable Costs per Unit Variable costs per unit remain constant regardless of change in activity level. F9. Example: Material cost (sugar) per unit (kg) for 10th unit will be same material cost per unit for 1st unit. Class. Notes for distance learning . ACCA study materials. P1. Course. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. In theory it results in horizontal straight line when plotted on graph. Example: Material cost per unit for 11th unit would be lower if supplier offers discount on each extra unit purchased after 10 units. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

Course. As a result. ACCA study materials. P1. Example: Opening of new retail shop due to increased sales demand for business products can give rise to additional rent expense. However. Beyond that range. Class.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 73 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. When plotted on graph. which remain constant regardless of change in activity level. Therefore.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. it may no longer be fixed. fixed costs only remain constant within limited range of activity level. It means fixed costs are fixed only in short-term. F9. total fixed cost borne by the business will be increased. In the longer-term organization’s activity level may be different resulting in different fixed cost. Notes for distance learning . Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.3 Fixed Costs Fixed costs are costs. it gives horizontal straight line same as variable cost per unit. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. in the long term all costs have tendency to be variable.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.5. As a result fixed costs per unit fall. Lectures. Course. ACCA study materials.000 units then fixed cost per unit will be equal to $0. Reason is that. P1. F9. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 is divided by 20.000 is divided by 10.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. if budgeted fixed cost of same $10. However. Example: If budgeted fixed cost of $10. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy.000 units then fixed cost per unit will be equal to $1.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 74 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5. total fixed cost will be charged to more units of product (activity level) than before.

Implementation Guide. fixed costs tend to be step fixed. Free Download & Buy. ACCA study materials. Class. Notes for distance learning . F9. Course. base package can be of $10 for 2 GB but if you exceed this limit.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 75 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures. and then increase suddenly in the next range of activity level.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. These costs remain constant within one range of activity level. which rise in steps. Example: In purchasing internet broadband connection.5 Step-Fixed Costs Step-fixed costs are costs. In longer term. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. additional $12 can be charged from 2 GB to 5 GB. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. and then subsequent costs are variable cost. Implementation Guide. While in semivariable cost. Lectures. variable part rises in proportion. Do not get confused to it with step-fixed cost. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Example: Landline telephone bills include line rent charges (fixed) regardless of usage of facility.6 Semi-Variable Costs Semi-variable costs are costs. P1.5 per call (proportion or straight line). Free Download & Buy. but calls (variable) are charged say. which have both variable and fixed elements. ACCA study materials. Semi. Class. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 76 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. $0. Notes for distance learning . F9. Step fixed costs does not necessary arise in proportion (linear or straight line).variable costs start with certain amount of fixed cost.

Diagram: y Total Cost Y=a+bx Cost b a Activity Level x Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.7 Total Cost Total cost is the sum of all costs such as variable and fixed cost. P1. Implementation Guide. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 77 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram 5. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. Semi variable costs are separated into variable and fixed parts. ACCA study materials. If it will involve fixed cost then it will be greater than zero at zero activity level. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course.

Free Download & Buy.000 11. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning .000 9.000 12. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Formula: 6. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Production volume Total cost (activity level) 10. Lectures.000 units.000 13. To forecast total cost at given activity level.000 $12. Lowest production volume = 9. It is used to split total cost and semi variable cost into its fixed and variable components.000 Required: Calculate the fixed and variable components of the total cost. Course.000 $13. Solution: Identifying highest and lowest activity level as in this case is production volumes. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1.000 units. Highest production volume = 13. F9. Implementation Guide.500 $13.1 Applying High Low Method Illustration Following data relates to ABC plc.500 $12.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 78 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 6 High Low Method Learning Objective: Use high/how analysis to separate the fixed and variable elements of total costs including situations involving semi variable and stepped fixed costs and changes in the variable cost per unit.200 $12.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials.

t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. 4.000 $1 2 4. Course.000 $4. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper.000 $2.1 Linear Relationship Linear means straight. Class. Step3: Determining fixed cost.000 $1 Example: Sales volume 2. 2 and 3 respectively will result in a straight line if plotted on graph paper. Notes for distance learning . Year Sales volume Sales revenue Sales revenue per unit 1 2.000 $6. F9.000. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Linear line means straight line. Example: If we divide sales revenue by sales volume in that year.000 $1 3 6. P1. It means sales volume is arising in linear fashion.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 79 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Step2: Determining variable cost per units using highest and lowest production volume and corresponding costs. This relationship is said to be linear. Lectures. then each year sales revenue per unit will be $1.000 units in year 1. 7. ACCA study materials. Implementation Guide.000 and 6.

Notes for distance learning .2. Non-linear relationship. Free Download & Buy. Class. P1. 7. F9. Inverse or Negative Linear relationship.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Spurious Linear relationship (having linear relationship but do not have any meaning). such as production volume (x) and total cost (y). Lectures. Course.2 Indirect Relationship Increase or decrease in one variable leads to decrease or increase in other variable respectively. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 7. ACCA study materials.1 Direct Relationship Diagram: Increase or decrease in one variable leads to increase or decrease in other respectively. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2 Types of Linear Relationships There are following types of relationship exists between variables.2.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 80 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 7. Direct or Positive Linear relationship.

Notes for distance learning . Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.3 Non Linear Relationship Co-ordinates of variables if plotted on graph paper do not result in straight line. Diagram: 7. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. However.2.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 81 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: Example: Sales of ice cream may decrease 7. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. It does not mean that national income is responsible increased birth rate. Free Download & Buy.4 Spurious Relationship Increase or decrease in one variable result in increase or decrease/decrease or increase in other variable respectively. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. Example: Increase in birth rate and increase in national income both can increase and decrease at the same time. Class. ACCA study materials. Implementation Guide. variables are not responsible for the change in other.

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Cost Objects & Cost Centres Learning Objective: Explain and illustrate the concept of cost objects. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Diagrams: 8 Cost Units. Course. P1. Notes for distance learning . Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. It does not mean that increase in market demand is responsible for decrease in total cost. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. Implementation Guide.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 82 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: Similarly. Unit Costs. ACCA study materials. increase in market demand for product and decrease in total cost can happen at the same time. F9. cost units and cost centres.

t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 83 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Cost Units Cost unit is individual product for which cost is calculated. Example: Unit cost for Oil can be per litres Unit cost for metals can be per kg or pounds. Free Download & Buy. Responsibility centre are collective term for all below centres in an organization. Class. Labour and overheads (electricity) used in making of chairs. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. investment and revenue centres. Example: Material (wood). Example: Wood purchased for making of chair are cost to production department. Diagram: Investment centre (Head Office) Profit centre 1 (West branch) Profit centre 2 (East branch) Cost centre (Production) Revenue centre (Sales) Cost centre (Purchase) Revenue centre (Sales) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. profit. Cost Centres Cost centre is department or area of the organization responsible for cost incurred. Unit Costs Unit cost is measurement basis for product. P1. Implementation Guide. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. No matter who arranges the transaction or pay the bills. Example: Cost units for automobile company can be Car. 9 Responsibility Centres Learning Objective: Distinguish between cost. Course. Cost Objects Cost objects are inputs used to make products. Notes for distance learning .

Class. ACCA study materials. F9. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Example: Production department having authority to incur costs for producing products and having equally responsible to account for those costs.1 Cost Centres Cost centres are those functions or departments of the organization having an authority to incur costs within the limits of their authority and assume equal responsibility to account for those costs. Course. marketing and research & development departments having authority to incur costs for product promotion and development respectively and having equally responsible for costs. Each branch may have complete authority to set selling price and incur costs for purchasing or manufacturing products according to local market conditions. Profit centres are higher in organizational hierarchy at tactical level. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: Sales department having authority to sale products and having equally responsible to account for those sales made.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 84 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3 Profit Centres Profit centres are autonomous subsidiaries. 9. All cost and revenue centres report to their respective profit centres.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 9. Profit centres can include several cost and revenue centres. Similarly.2 Revenue Centres Revenue centres are those functions or departments of an organization having an authority to generate revenues probably by selling products and are equally responsible to account for those revenues generated for the organization. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Example: Organization may be dispersed in branches such as east and west branch in the country. Implementation Guide. Free Download & Buy. rather than cost and revenue centres which are at operational level in an organization. divisions and branches of an organization having authority to generate profits and are equally responsible to account for those profits. Lectures.

They can. money etc on head office (investment centre) in home country. Free Download & Buy. Example: Purchase of new printer by a branch. Course. P1.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 85 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Example (continued): Each of the branch (profit centre) has their own sales (revenue centre) and production & marketing (cost centre) departments. Investment centre are highest in the hierarchy at strategic level. investment and revenue centre managers. ACCA study materials. Each subsidiary (profit centre) depends for resources. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. plant and taking over another organization. Example: Purchase of new land. Investment centre can include several profit centres. Implementation Guide. machinery. such as products. All profit centres report to their respective investment centres.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. It does not mean that other responsibility centres cannot make investments. Lectures.4 Investment Centre Investment centre are autonomous entity having authority to make investments and responsibility to account for those investments. 10 Information Needs of Responsibility Centres Learning Objective: Describe the differing needs for information of cost. 9. Example: A multi-national organization may have several subsidiaries across the globe. These cost and revenue centres report on their performance to their respective branches. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. but their authority is limited to certain amount of investment. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Investment centre are usually head office of the organization where major investment decisions are made. These subsidiaries report on their performance to head office. profit.

Cost centres need frequent information on timely basis. Is this statement true or false? (1 mark) A. P1.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 86 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Cost centre Cost centres need detailed information for day-to-day decision-making purpose. such as on cash flow position and government policy on taxation. such as on monthly basis. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning . Revenue centre Revenue centres need detailed information for day-to-day decision-making purpose.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. the rent of that factory is an example of a direct expense when costing a product. such as on yearly basis. Class. Implementation Guide. such as on material price and usage. False Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Revenue centres need frequent information on timely basis. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Information would be variance reports. True B. Investment centres need least frequent information. Investment centre Investment centres need brief information for major planning and controlling performances of their profit centres and cost and revenue centres. Course. such as on weakly. F9. Information would be financial and non-financial. Information would be on revenues and sales volume forecasts.1 Question (12/06. Q28): In an organisation manufacturing a number of different products in one large factory. labour rate & efficiency. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Profit centre Profit centres need moderate information to be able to control performances of their cost and revenue centres. Lectures. such as on weakly. Profit centres need relatively moderately frequent information. 11 Practice Questions & Solutions 11. daily or unplanned basis. ACCA study materials. daily or unplanned basis. Information would be on costs and production volume requirements.

Q17): A manufacturing organisation incurs costs relating to the following: (1) Commission payable to salespersons.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. (3) Packing products is part of the product. Explanation: Rent expense relates to factory and factory is used to make more than one product. It is because inspection is part of production process. 11. (2) Inspecting all products.2 Question (12/06. (1) and (3) only C. Inspection is made to check the quality of production processes. Course. (1) and (2) only B. (1). amount of rent is not directly identifiable to the product. Therefore.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 87 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Solution: Correct answer is B. F9. P1. Therefore. Therefore. (2) and (3) Solution: Correct answer is C. Customers frequently make purchase considering packaging of products as indicator of quality. ACCA study materials. (3) Packing the products at the end of the manufacturing process prior to moving them to the warehouse. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. it is considered as production cost. it is not a direct cost for the product. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Explanation: (1) Commission payable to sales person is obviously classified as selling cost. Which of these costs are classified as production costs? A. Class. (2) and (3) only D. Notes for distance learning . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. (2) Inspection of products is done in production department.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Course. salaries of forklift drivers cannot be directly identified to each product or department. Hence. ACCA study materials. Assembly workers on a car production line B. B&C Same reasons as above are applicable for bricklayers and machinists. Free Download & Buy. Explanation: A Assembly is core activity in the manufacturing of cars.4 Question (12/06. F9. Therefore.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 88 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 11. Is this statement true or false? A. remains the same over a given range of activity but beyond that increases and then remains constant at the higher level of activity. Machinists in a factory producing clothes D. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 11. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. in the short term. Q45) A semi-variable cost is one that. Q12): Which one of the following should be classified as indirect labour? A. Forklift truck drivers in the stores of an engineering company. D Forklift truck drivers are used in the stores department outside the production department. it is classified as indirect labour cost. Notes for distance learning . Solution: Correct answer is D. Bricklayers in a house building company C. Cost of assembly work can be directly and reliably identifiable to each car. True B. Stores department is established to facilitate efficient supply of raw materials for production and finished goods for selling.3 Question (12/06. Lectures. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. False Solution: Correct answer is B.

After that point. ACCA study materials. Q8): Up to a given level of activity in each period. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Q16: P/P. a lower price per unit applies both to further units purchased and retrospectively to all units already purchased. the purchase price per unit of a raw material is constant. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. Variable part changes in proportion (straight line) with each unit increase in activity level. Notes for distance learning . Lectures. The above statement represents the definition of step fixed cost rather than semi variable cost. Class. P1. F9. Fixed part of semi variable cost remains constant regardless of activity level. 11. Which of the following graphs depicts the total cost of the raw materials for a period? Solution: Correct answer is D.5 Question (12/06. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 89 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Explanation: Semi variable cost has an element of both fixed and variable cost. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

7 Question (P/P. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. C Graph C shows the impact of decrease in cost per unit to only further units purchased rather than all the units purchased from zero activity level.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 90 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Explanation: A Graph A shows the behaviour of variable cost at zero activity level and subsequently shows the behaviour of fixed cost. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 11. D Graph D shows the impact of decrease in cost per unit to all activity levels from zero activity level. Solution: Correct answer is B. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Costs only B. Q6): For which of the following is a profit centre manager responsible? A. ACCA study materials. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. (2) Cost centres are found in manufacturing organisations but not in service organisations. Costs and revenues. Free Download & Buy. Implementation Guide.6 Question (12/06. Revenues only C. B Graph B shows the behaviour of semi-variable cost at zero activity level and subsequently show the behaviour of variable cost. Explanation: Profit centre must be responsible for cost as well as revenues so that it can be held responsible for profits of the organization. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. Class. Q45): The following statements relate to responsibility centres: (1) Return on capital employed is a suitable measure of performance in both profit and investment centres. Notes for distance learning . 11.

Class. (2) Cost centre exists in both manufacturing organization as well as service organization. 3 only D.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 1 only B. ROCE is useful for evaluating performance of investment centre and their managers. P1. Revenue centre is different from profit centre. is true? A. Which of the statements. Classroom in the school where professor delivers lectures. None of them Solution: Correct answer is D. (3) Manager of revenue centre is only responsible for sales. if any. 2 only C.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 91 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala (3) The manager of a revenue centre is responsible for both sales and costs in a part of an organisation. Notes for distance learning . Therefore. F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Later is responsible for revenues as well as costs. Example: Repair shop where mechanic repairs vehicles. Implementation Guide. Explanation: (1) ROCE (return on capital employed) takes account of investment made by the organization. Free Download & Buy. Course. profit centres performance should not be evaluated based on ROCE because it does not have 100% control over investments.

no 93 94 99 99 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Pg. Ebook Free Download & Buy. F9. ACCA study materials. Graphs & Charts 3 Interpreting Tables. ACCA study materials. Implementation Guide. Training. Notes for distance learning . Implementation Guide. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 92 of 153 Exam Topic 4: PRESENTING INFORMATION Exam Topic 4: PRESENTING INFORMATION Sub Exam Topics S. Importance Knowledge of this exam topic does not highly affect performance on other exam topics.no Headings (click the cross-ref below for easy navigation) 1 Preparing & Representing Reports 2 Presenting Information Using Tables. Class. Charts and Graphs 4 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Presenting information is examined as text based questions.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. P1. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy.

Class.2 Purpose of Reports Purpose Details Planning Planning requires both financial and non-financial information. 1.3 Content of Reports 1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. decision making and control purpose. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 93 of 153 Exam Topic 4: PRESENTING INFORMATION 1 Preparing & Representing Reports Learning Objective: Prepare written reports representing management information in suitable formats according to purpose. Decision Decision-making requires both financial and non-financial making information.Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. 1. Course. P1. Implementation Guide. Training. Control involves upwards communication from junior management to senior management. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 To Name of person being reported is mentioned. which are required for external reporting purpose. Senior management need to communicate plan to junior managers for effective implementation of plan. Senior management need information from junior management involved in day-to-day operations to be able to exercise control.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class. Management at different levels (strategic. Decision-making requires the use of planning and control reports as well as reports on ad hoc (unplanned) basis according to opportunity or threat faced by management at different levels. Users of management information reports are internal to the organization. Lectures. Planning involves downwards communication from senior management to junior management. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning . Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. tactical and operational) require information for planning. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Users of Reports Management information reports are different from reports such as annual report. 1.3. 1. Control Control usually requires financial information such as variances.3. F9.2 From Name of person reporting is mentioned. Ebook Free Download & Buy.

4 Subject Purpose of report is mentioned. Class. Introduction gives brief description of information contain in the following report. supporting information can be presented in appendix. 1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Appendix should be properly cross-referenced so that reader can quickly find information in appendix. 1.5 Introduction Scope of report is mentioned.3. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Order of writing should be logical. It means it should present all necessary information at single place without requiring manager to move back and forth. date of receipt can be different from date it was written depending on the channel of communication (electronic.3. 1.3 Date Date represents the time at which report is written. Course. post etc) selected to send report.7 Appendix Appendix contains all supporting and related information in the body text. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 94 of 153 Exam Topic 4: PRESENTING INFORMATION 1. F9. Free Download & Buy. It should be brief no more than one line so that reported person can quickly get an idea about the subject matter (topic) and urgency of action needed. Manager should be able to navigate to relevant information quickly. 2 Presenting Information Using Tables. However. Body text may contain several headings and sub headings. Authorization suggests the recipient that report is sent and reviewed by appropriate person. Lectures. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. charts and graphs (bar charts. Graphs & Charts Learning Objective: Present information using tables.3.3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Introduction should enable manager to get an overview of the report. Implementation Guide. P1.3.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class. However. ACCA study materials. Training. Implementation Guide. Course.3. Headings should be descriptive and should enable manager to have an idea about the underlying information. It should be no more than three to four lines. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. Lectures. 1. line graphs. Notes for distance learning .8 Authorization Authorization is the signing of report before it is sent to the manager being reported. ACCA study materials. 1.6 Body Text Body text contains the detailed information.

2 Limitations Tables are not useful for explaining and discussing financial and nonfinancial issues. F9. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning X . P1. Tables save time as it avoids relabeling data and information each time they are presented. Tables are used to summaries information. Lectures. Tables are used to compare data and information. It requires artistic skill to draw neat and clean graph. spreadsheet programs such as Microsoft Excel or Lotus can do it automatically and cost effectively using the data fed. Class. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide.1.1 Tables 2. ACCA study materials. 2. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 95 of 153 Exam Topic 4: PRESENTING INFORMATION 2. 2. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. Tables are used to analyse trend. However.Ecommerce/Ebusiness/Make Money Online Tutorial. Line graphs are also difficult to present manually. Implementation Guide. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Benefits Line graphs are time consuming to present manually. Course. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy.1 Benefits Tables are cost effective and easy to present.2 Line Graphs Diagram: Y Currency unit Selling price Cost per unit Sales volume 2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2.1. Training.

3. Scatter graphs can be used to find relationship (direct or indirect) between two variables. Line graphs can be used to show trends. Graphs require statistical knowledge to read. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. Scatter graphs can be used to find trend (increasing or decreasing). 2. Course. Graphs require statistical knowledge to read. sales) could be compared. Line graphs have three dimensions such as X. Notes for distance learning .1 Benefits Scatter graphs can be quickly drawn manually. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3 Scatter Graph 2. Scatter graphs are used for forecasting where accuracy is not necessary. Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. Implementation Guide. ACCA study materials. 2. Class. Line graphs also show extreme increase or decrease in variable. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.Ecommerce/Ebusiness/Make Money Online Tutorial. 2. Implementation Guide.2. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.3. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 96 of 153 Exam Topic 4: PRESENTING INFORMATION Line graphs are used to present data visually. F9. Course. Free Download & Buy.2 Limitations Scatter graphs do not provide 100% accurate results. Line graphs can accommodate more than one line so the performance of different entities (organizations or individuals) regarding same variable (for example. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Limitations Line graphs cannot accommodate alphabetic data so there it cannot be used to present non-financial information. Class. Ebook Free Download & Buy. Line of best is drawn based on observation where majority of the coordinates can be joined using one straight line. It can be used to present relationship up to three variables. Line graphs can be used to graphically present the movement in one variable due to increase or decrease in other variable. Y & Z axis.

Similarly. Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course. ACCA study materials. Lectures. Training. Each variable can be assigned different colour. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: Sales revenue generated by each product at each quarter during the year.4. Implementation Guide. bar charts can use more than one variable. it can also present those variables along the horizontal X-axis. However. Free Download & Buy. Example: Variables would be shown at X axis and scales for measurement of variables would be shown at Y-axis. Lectures.4 Bar Charts Diagram: Y $ 6 5 4 3 2 1 0 Q1 Q2 Q3 Q4 1 1 1 X Sales revenue Cost Scaleof =sales $(000) 2. Bar charts enable comparison of variable more accurately as it provides scale for measurement of variables along the vertical Y-axis. P1. F9.Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 97 of 153 Exam Topic 4: PRESENTING INFORMATION 2. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Bar charts can accommodate more detailed analysis of variables than other graphs and charts such as pie chart. Class.1 Benefits Bar charts can be used to present data visually. Bar charts can be used to present sales revenue bar at each quarter during the year on X axis and currency unit ($) at Y-axis. Implementation Guide. Let sales revenue be the variable. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. Bar charts have two dimensions. Notes for distance learning . Course.

P1. Class. 2.4. Free Download & Buy. Lectures. Bar charts are time consuming to draw manually.Ecommerce/Ebusiness/Make Money Online Tutorial. Bar charts cannot be used for forecasting purpose. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class.5 Pie Charts Diagram: 2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Implementation Guide.5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. spreadsheet software can quickly do it. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. F9. ACCA study materials. However. Implementation Guide. 2. Course.2 Limitations Bar charts are not suitable for presenting trends. Lectures. Bar charts do not present trend. Pie charts gives information in fraction. Graphs require statistical knowledge to read. Notes for distance learning . Fractions are understandable by non-financial managers easily. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 98 of 153 Exam Topic 4: PRESENTING INFORMATION Example: Bar charts can accommodate bars for sales revenue and cost of sales at each quarter during the year. Training. Bar charts only show position of variable (sales) at particular interval such as Quarters. Ebook Free Download & Buy.1 Benefits Pie charts are used to present data and information visually. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 99 of 153
Exam Topic 4: PRESENTING INFORMATION

Example: Let sales volume be the variable. Pie chart can be used to present sales volume generated by each product. 2.5.2 Limitations Pie charts have only one dimension. Therefore, it cannot accommodate more than one variable. Pie charts do not provide 100% accurate information. It is because it provides visuals rather than numbers.

3 Interpreting Tables, Charts and Graphs
Learning Objective: Interpret information (including the above tables, charts and graphs) presented in management reports. See the benefits and limitations of presenting tables, charts and graphs. If you know how to present them then you can interpret them too.

4 Practice Questions & Solutions

4.1 Question (P/P, Q32) A company’s sales in the last year in its three different markets were as follows $ Market 1 100,000 Market 2 150,000 Market 3 50,000 Total 300,000 In a pie chart, representing the proportion of sales made by each region what would be the angle of the section representing Market 3? A. 17 degrees B. 50 degrees C. 60 degrees D. 120 degrees Solution: Correct answer is C.

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Exam Topic 4: PRESENTING INFORMATION

Explanation: Pie chart is round in shape therefore it represent 360o degrees angle for total sales.

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Exam Topic 5: ACCOUNTING FOR MATERIALS

Exam Topic 5:

ACCOUNTING FOR MATERIALS
Sub Exam Topics S.no Headings (click the cross-ref below for easy navigation) 1 Types of Inventory 2 Inventory Cost Composition. 3 Ordering, Receiving & Issuing Materials 4 Inventory Control 5 Accounting for Material Inventory Account 6 Ordering & Holding Inventory 7 Optimal or Economic Order Quantity (EOQ) 8 Optimal Re-Order Quantity (Bulk Purchase Discounts) 9 Optimal or Economic Batch Quantity (EBQ) 10 Inventory Level Management 11 Inventory Valuation 12 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg.no 102 102 102 102 103 104 104 104 104 104 104 104

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Exam Topic11: SERVICE COSTING SYSTEM

Exam Topic 11:

SERVICE COSTING SYSTEM
Sub Exam Topics S.no Headings (click the cross-ref below for easy navigation) 1 Applications of Service Costing System 2 Unit Costs for Services Industry 3 Analyze Service Costs 4 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg.no 118 118 118 118

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Exam Topic11: SERVICE COSTING SYSTEM

1 2 3 4

Applications of Service Costing System Unit Costs for Services Industry Analyze Service Costs Practice Questions & Solutions

4.1 Question (12/06, Q24)

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Exam Topic12: ALTERNATIVE COST ACCOUNTING

Exam Topic 12:

ALTERNATIVE COST ACCOUNTING
Sub Exam Topics S.no Headings (click the cross-ref below for easy navigation) 1 Activity Based Costing (ABC) 2 Life Cycle Costing 3 Target Costing 4 Total Quality Management (TQM) 5 Traditional Vs Modern Costing Techniques 6 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg.no 120 120 120 120 120 120

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Exam Topic 21: VARIANCE ANALYSIS

Exam Topic 21:

VARIANCE ANALYSIS
Sub Exam Topics S.no Headings (click the cross-ref below for easy navigation) 1 Total Sales Variance 2 Total Material Cost Variance 3 Total Labour Cost Variance 4 Total Variable Production Overhead Variance 5 Total Fixed Production Overhead Variance 6 Interpreting Variances 7 Investigating Variances 8 Interrelationship between Variances 9 Calculating Standard or Actual Cost 10 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg.no 140 140 140 140 140 140 140 140 140 140

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Exam Topic 21: VARIANCE ANALYSIS

1 Total Sales Variance
1.1 Sales Price Variance 1.2 Sales Volume Profit or Contribution Variance

2 Total Material Cost Variance
2.1 Material Price Variance 2.2 Material Usage Variance

3 Total Labour Cost Variance
3.1 Labour Rate Variance 3.2 Labour Efficiency Variance 3.3 Idle Time Variance

4 Total Variable Production Overhead Variance 5 Total Fixed Production Overhead Variance

4.1 Variable Production Overhead Expenditure Variance 4.2 Variable Production Overhead Efficiency Variance 5.1 Fixed Production Overhead Expenditure Variance 5.2 Fixed Production Overhead Volume Variance 5.2.1 Fixed Production Overhead Efficiency Variance 5.2.2 Fixed Production Overhead Capacity Variance

6 Interpreting Variances 7 Investigating Variances
7.1 Reasons for Variances

8 Interrelationship between Variances 9 Calculating Standard or Actual Cost 10 Practice Questions & Solutions
10.1 Question (P/P, Q16) 10.2 Question (P/P, Q12) 10.3 Question (P/P, Q6) 10.4 Question (12/06, Q32) 10.5 Question (12/06, Q33) 10.6 Question (12/06, Q34, P/P, Q34) 10.7 Question (P/P, Q22) 10.8 Question (12/06, Q20) 10.9 Question (P/P, Q25) 10.10 Question (P/P, Q45) 10.11 Question (12/06, Q41)

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Exam Topic 22: RECONCILIATION OF BUDGETED & ACTUAL PROFIT

Exam Topic 22:

RECONCILIATION OF BUDGETED & ACTUAL PROFIT
Sub Exam Topics S.no Headings (click the cross-ref below for easy navigation) 1 Under Absorption Costing 2 Under Marginal Costing 3 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg.no 142 142 142

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