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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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ability to solve question but taking more than time available is of no use. which steps will be rewarded and which steps can be omitted without losing marks. It is an alternative to hyperlinks. Ebook Free Download & Buy. ACCA study materials. 2. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.Ecommerce/Ebusiness/Make Money Online Tutorial. you solution should be properly crossreferenced such as working 1. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 16 of 153 Solutions are given in a format that will save time.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. In addition. Training. Lectures. Therefore. Bookmarks are given for reaching quickly to relevant syllabus area. which you may spend navigating through ordinary printed and ebooks. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 13) Hyperlinks: Hyperlinks are links to other areas of study text book. Time management is important during exam. 15) Key Terms: Table of key terms shows important terms across the study text book that you must understand in order to learn relevant topic and pass the exams. In addition. table of exam topics are linked to exam topics and table of sub exam topics are linked to sub exam topics given at the beginning of each exam topic. You must be able to solve question within given time. 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. ACCA study materials. Free Download & Buy. Solution is supported with explanations to tell you why and how that particular step is performed. Course. CDs. F9. Class. Hyperlinks will save large amount of time during the whole exam session. you must identify. Notes for distance learning . Class. P1. 3 etc and labeled using descriptive text rather than abbreviations. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Hyperlinks will save several minutes per day. Implementation Guide. 14) Bookmarks: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. while solving questions during the exams. Course. Implementation Guide.

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

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

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

You cannot use any part of this material in or with contents associated with violence. CDs. Lectures. 2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Earn Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.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. 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. Implementation Guide. F9.Ecommerce/Ebusiness/Make Money Online Tutorial. politics. Lectures. You cannot change the file format of this material or make it editable. Implementation Guide. Ebook Free Download & Buy. video. ACCA study materials. audio etc. Unless needed for accessibility purpose or personal use. Class. P1. Training. Course. Free Download & Buy. Notes for distance learning . Class. religious and pornographic contents in any way. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. You cannot resell this material unless you are selling the original copy purchased. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. You cannot transform this material into other means of communication such as photocopy. ACCA study materials. 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.

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

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P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. ACCA study materials. Notes for distance learning . Course. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.  Objective testing question practise.  Understanding.  Cost classifications. Implementation Guide. P1. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 32 of 153 EXAMINER'S GUIDANCE Examiner’s Name Steve Jay F2 problems are highlighted by the examiner. Poorly performed areas due to careless reading:  Relevant costing (relevant costing is now only examinable in the context of capital budgeting). Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.  Lack f understanding. Implementation Guide. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.  Lack of knowledge. ACCA study materials. Free Download & Buy.  Fixed overhead variances. Examiner’s recommendations to these problems  Cover the full syllabus. Class. CDs.  Narrative questions generally. Class.  Careless reading. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.  Failure to practice questions. Poorly performed areas due to lack of knowledge identified by the examiner:  Abnormal losses.Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.  Standard cost operating statements.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures.  MCQ technique. Course.

 Constructing spreadsheet formula (no longer in study guide). trend and seasonal variations (additive and multiplicative). Lectures. Training. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures.  The application of value analysis. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 33 of 153 Poorly performed areas due to lack of understanding :  Under or over absorption of overhead.  Calculating and interpreting financial ratios. Ebook Free Download & Buy.  Index numbers both single and multiple (multiple index numbers is not mentioned in study guide). ACCA study materials.  Calculation of allowances for idle time (no longer in study guide). Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.  Difference between cost control and cost reduction.  Not for profit organizations. Free Download & Buy. Course.  Service industry. Notes for distance learning . Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Syllabus areas specifically referred to by the examiner: Performance measurement  Relationship b/w mission.  The problem of “short termism” and benchmarking. Implementation Guide.  Calculation of return on investment on residual income. Implementation Guide.  Product life cycle costing and its effects on forecasting. Forecasting &Budgeting  Statistical techniques of correlation.  Selecting performance indicators. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9.  Ordinary least squares regression.  Financial indicators.  Time series techniques and calculating moving averages.  The effect of market conditions and government regulation on performance measurement. CDs. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.  The apportionment of joint costs. Class.  Managerial performance. objectives and performance measurement. Class. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1.Ecommerce/Ebusiness/Make Money Online Tutorial.

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

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

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

Course. ACCA study materials. ACCA study materials. F9. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Class. which is less likely to be examined in your exam session. 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. Ebook Free Download & Buy. Lectures. Study in the end sub exam topics. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. 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 Tutorial. if you understood theory by reading main text. Implementation Guide. Notes for distance learning . Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. P1. Course. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures. CDs. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class.

Class.Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 38 of 153 FORMULA SHEET 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. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. CDs. Notes for distance learning . F9. P1. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Implementation Guide. Training. Lectures. Free Download & Buy. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ebook Free Download & Buy.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials.no Headings (click the cross-ref below for easy navigation) Pg. Course. Free Download & Buy. It will enable to you make reasonable guess if you are not sure about the answer of a particular question. Notes for distance learning . . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Implementation Guide.no 1 Purpose & Role of Management Accounting 40 2 Financial Accounting Vs Cost & Management Accounting 41 3 Planning. F9. Importance Accounting for management provides the reason for studying other exam topics. Class. P1.

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

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

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

1 Objectives Objectives are long term SMART (specific. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Sell existing products into new market.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. relevant and time bounded) targets set by the organization. This can be an objective of profit motive organization. Objectives should be consistent with the mission of the organization. This can be an objective of Not for profit organization. ACCA study materials. attainable. attainable) in two years (time bounded).1. attainable) in five years (time bounded). Lectures. measureable.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 3.1. 3. Examples: Increase Profitability (specific) of the organization (relevant) by 10% (measureable. Class. F9. Examples: Making new products and selling them into existing market. 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. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Rather organization should set the objective of lowering no of complaints. Course. Free Download & Buy. Everything considered during the planning process should be recorded and updated each time plan is revised.2 Strategies Strategies are short-term plans made to achieve organizational objectives. Notes for distance learning . Increase number of users (specific) of the golf club (relevant) by 20% (measurable. Organizational Objectives are set and strategies are decided to achieve those objectives as part of planning process.

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

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

Information should be from trustworthy source. Class. Limitations of management information for decision-making purpose are given below. If anyone has to believe it to be true.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. They may consider provision of such information useless or reduction in their autonomy to make decisions.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. Implementation Guide. ACCA study materials. 7. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course.1 Question (12/06. Users of the information must able to understand and apply it for decision-making purpose. 7 Limitations of Management Accounting Information Learning Objective: Explain the limitations of management information in providing guidance for managerial decision-making (K). F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose. 7. 8 Practice Questions & Solutions 8. Example news would not be of any use if communicated late.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures.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. Information should be communicated in time. 7. Notes for distance learning . Free Download & Buy. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 7.

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

Data is information that has been processed in such a way as to be meaningful to its recipients. Class. There is usually a legal requirement for the information to be produced 3. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. No strict rules govern the way in which the information is presented 4. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Please! Remember that non-monetary information can be alphabetic as well as numerical.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 48 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 2.3 Question (12/06. 1 and 2 B. 3 and 4 C.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 8. 2 and 4 Solution: Correct answer is B. Notes for distance learning . Q38) Management accounting information is financial as well as nonfinancial. relevance to the user and reliability (estimated or actual) of information required. Implementation Guide. 3) Management accounting information is presented flexibility depending on urgency. P1. 2) Management accounting information is not required by law. ACCA study materials. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Is this statement true or false? (1 mark) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 1 and 3 D. Management accounting reports also involves interpretations of fact and figures and recommendations on the course of action taken by the management. It may be presented in monetary or non-monetary terms A. Course. 4) Management accounting information can be presented in monetary terms such as variable cost and non-monetary terms such as number of goods reworked. Explanation: 1) Management accounting information is produced for internal management and other employees to the organization.

4 Question (12/06. 8. Data has to be processed in some way to be meaningful. then it will lead to reduction in wealth. Implementation Guide. F9. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Example: Financial statement does not provide information for investment decision. Business activities are pursued to increase economic wealth. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Is this statement true or false? (1 mark) A. False Solution: Correct answer is B. Investor has to perform ratio analysis to obtain information for investment decisions. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 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. 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 is not information in itself. If cost of obtaining information does not exceed benefits.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. True B. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. it is merely raw facts and figures used to produce information. Explanation: In business. Course. Explanation: Data is separate bits of information. True B.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. False Solution: Correct answer is A. ACCA study materials. quality of information depends on cost of obtaining information and other non-financial factors expressed as ACCURATE mnemonic. Class. Notes for distance learning .

Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. Free Download & Buy. Course.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. P1. Lectures. 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. F9. Notes for distance learning . ACCA study materials.

Importance Knowledge of this exam topic does not affect performance on other exam topics. Course. Notes for distance learning . Lectures. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy.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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9.no Headings (click the cross-ref below for easy navigation) Pg. ACCA study materials.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.

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

ACCA study materials. 4 Sampling Methods or Techniques Learning Objective: Explain sampling techniques (random.1 Statistical Terms 4. organization will prefer issuing shares to avoid paying interest at higher rate. If interest rate is rising then. P1. If economy is prospering. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1.1 Population Population is the whole set of items subject to statistical matter under consideration. Notes for distance learning . Economic environment affects source and duration of finance to be used for operating organization and growth. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Rise in foreign exchange rate of home currency will make exports expensive for buying organization in other country. Course. multistage. it will affect the net present value (NPV) of future cash flows of the organization. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Economic environment decides the demand for goods or services. Implementation Guide. which can lead to reduced sales. systematic. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Business cycle such as recession or growth can influence what and how much organization produce. Economic environment affects the investment decision.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. Information from media such as internet may not be reliable unless we have the information on knowledge and experience of publisher. They take no responsibility for information provided as opposed to in-house employees who can be held accountable. If inflation increases. Published information can create information overload such as lengthy books.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. 4. cluster and quota). Free Download & Buy. F9. stratified. 3 Impact of Economic Environment on Cost & Revenue Learning Objective: Describe the impact of general economic environment on costs/revenue. higher pricing can be charged to customer than economy is contracting. Economic environment decides the price for goods or services. Class.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1.1. which in turn is influenced by time available. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lower distance leads to higher frequency and higher distance leads to lower frequency. cost required and need for accuracy of outcome.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. time and cost associated with research work. ACCA study materials.2 Sample Sample denotes individual items selected from a population. 4. 4. Samples are used to reduce the amount of work. Result obtained based on examination of samples are assumed as result for whole population. Sample size depends on judgement of researcher.1. 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. Notes for distance learning .1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. It represents sample size of 10. Class. 4. Example: 10 out of 100 workers are selected from total workers. F9. Lectures. 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. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.4 Frequency Frequency is the average distance among samples in a population. Example: Conclusion reached on attitudes of workforce either good or bad based on sample is assumed as attitude of whole workforce in a population. 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.

Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4. Lectures. Free Download & Buy. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1. Notes for distance learning .1. In case of low frequency. which is not covered by sample. the way in which samples is spread along the graph paper.5 Distribution Distribution is the shape represented by individual coordinates when joining them together. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used. Normal distribution is also called bell shaped curve. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. Alternatively. risk of standard error increase as there can be situation sufficiently different. It means frequency of samples will reduce we will move farther from means or average. Course. F9.

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

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. which is placed below the first layer.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population. Course. P1. Implementation Guide. However.000 300 customers (Middle class) 151 – 500 97. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Range is established for each layer so that characteristics of each sample can be determined. number of customers who brought goods or services of value from $151 to $500 are grouped second layer.1 Benefits Systematic sampling does not involve risk of bias by the researcher. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer. It helps to reduce the risk of standard error. Similarly. Samples in a population having identical characteristics are combined into one layer.3. Randomly selected sample is also counted as the sample. Free Download & Buy. Class. It forms the input to the formula for selection of subsequent variable.3 Systematic Sampling Systematic sampling makes use of statistical techniques. systematic sampling involves selection of first sample randomly.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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 23th. 32th etc) until required sample size is achieved. 4. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. ACCA study materials.650 150 customers (Rich) 501 – 1000 112. which is more likely to be representative of whole population. Notes for distance learning . 4. 4.575 Stratified sampling makes use of stratums (layers). Systematically sampling is used to reduce the chances of standard error.

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

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

Example: Suppose demographic balance of two females for each male in a country. It also makes use of groups. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Example: Locations inside the country. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It sub divides each groups into sub groups. Class. which provide most benefits in least cost. as it is easy to approach customers in that town.1 Multistage Sampling Multistage sampling is advanced form of clustered sampling.6 Quota Sampling Quota sampling involves selection of definite number of samples from various categories of population. Notes for distance learning . P1.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. F9. ACCA study materials.5. It allows the selection secondary groups. Implementation Guide. Example: Selection of particular town (sub group) for research may be made. sex. Lectures. Example: Selection of 100 samples for interviewing persons from age 25 to 40 and selection 50 samples interviewing persons from age 41 to 60. Based on that researcher can select samples from a particular category in the ratio of (female to male) 2:1. language etc. It is useful where primary group is too large to be used for the purpose of research. economic status. can be sub divided into towns. Population can be categorized with respect to age. It will reduce travelling cost and increase speed of research. cultural background. Customers may live nearer (high frequency) to each other. 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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 4. towns can be sub divided into blocks and soon. Quota sampling is especially useful when demographic balance of different group is known. These sub groups are also known as secondary groups. Course.

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

Therefore. Implementation Guide. Explanation: A Stratified sampling involves categorizing samples (members of population) into layers. each member of population does not have equal chance of being in the sample. each member of population does not have equal chance of being in the sample. P1. D Cluster sampling involves categorizing samples into groups. Therefore. 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. Lectures. Samples are categorized based on some established criteria. each member of population does not have equal chance of being in the sample. Therefore. B Random sampling is the selection of sample without any planning.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. Class. It means it does not involve any bias and provides equal opportunity of being selected is available to every single sample in the population. Course. F9. 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. ACCA study materials. Samples having particular characteristics are included in a group. C Systematic sampling involves the selection of members of population based on established formula.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. Notes for distance learning .

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. F9. Importance Knowledge of this exam topic can highly affect performance on other exam topics such as accounting for material. . ACCA study materials. Implementation Guide. Unit Costs. Class. visual & computation based questions. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. Course. 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.no 1 2 3 4 Headings (click the cross-ref below for easy navigation) Pg. Free Download & Buy. labour and overheads.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. Notes for distance learning . P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

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

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

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

by it weight of wood used in each chair. Class. 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. 3. Free Download & Buy. They are paid higher wages and incur significant part of product cost.3 Direct Labour Labour used in the manufacturing of products having properties of direct costs. ACCA study materials. Notes for distance learning . Elements of product cost are as follows: 3. Examples: Supervisor (foreman) salary expense incurred in construction of a building (product). 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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Example: In Car manufacturing. P1. Course. classified as direct cost. F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Their cost is determined reasonably such as from payroll register. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide.4 Direct Expense Direct expenses incurred in the manufacturing of a product or operating a cost centre having properties of direct cost.2 Direct Materials Material used in the manufacturing of products having properties of direct costs.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 3. 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. Quantity of iron used is direct material.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. Lectures.

Notes for distance learning . Semi-skilled & unskilled labours are considered indirect costs. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. They are not identifiable to individual products. 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. These costs are incurred for the manufacturing of products in the production department.5.5. F9. 3. Lectures. They are paid relatively lower wages or salaries than skilled workers and unlikely to be form major part of product cost. 3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Implementation Guide.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).COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Example: Handling material and providing tools to skilled labours when needed. Reasons: They do multiple jobs of general nature. Example: Amount of adhesive material used to join pieces wood in making chair.2 Indirect Labour Labour costs having properties of indirect costs.O. ACCA study materials.H) These are costs having properties of indirect costs. 3. Free Download & Buy.5. Class. Following are the components of factory overhead costs. 3. They may be temporary workers so formal records may not be present to determine its cost to the organization in exact monetary value. Course.3 Indirect Expenses Indirect expenses are costs having properties of indirect cost.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs.5 Production or Factory Overheads (F. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

P1. Class. F9.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. value of each individual expense cannot be determined. 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. Therefore. Notes for distance learning . 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. ACCA study materials. Lectures. Course. Example: It is usual in most organizations to group all small expenses into single account as sundry expenses. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Sufficient financial records may not be available. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Example: Oiling of delivery vehicles during routine maintenance. Free Download & Buy.

Lectures. Implementation Guide. Notes for distance learning . Free Download & Buy. Forecasting It allows estimating production and nonproduction cost separately. Production cost usually changes with production and sales volume. Course. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. administration and finance etc. Performance It enables senior management to held measurement accountable operational managers for their area of responsibility such as production. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. sales. Pricing It enables management to set productselling price more rationally. Non-production cost such as administration cost usually changes with operating philosophy of the organization than production and sales volume. 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. Separate information available for production and nonproduction cost help to discharge responsibly under financial reporting requirement. So that those products generating lower gross profit than operating cost incurred could be weeded out. 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. Class. Reporting Financial reporting standards require separate disclosure of production and nonproduction cost. selling & distribution) activities. ACCA study materials. They are cost to the organization itself.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.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. F9.

direct. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Variable Costs (Marginal Costs) Variable costs change in proportion with change in the activity level (sales volume. Course. Taxable income above certain level is subject to higher tax rate. Notes for distance learning . In theory it results in diagonal straight line when plotted on graph. Example: Supplier may offer 10% discount for each additional unit purchased after first 10.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. different types of cost behaviour. Example: Material cost will increase as each additional unit is made. All the types of costs discussed above can have one or more of the following cost behaviours. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.000 units. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. graphically. stepped fixed and semi variable costs. Class. 5. 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). units produced). Implementation Guide. Describe and illustrate. Fixed and variable. If there is no production then there will be no material cost. Free Download & Buy. Lectures.

2 Variable Costs per Unit Variable costs per unit remain constant regardless of change in activity level. P1. Notes for distance learning . Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. Lectures. F9. but in practice it is different because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: Material cost per unit for 11th unit would be lower if supplier offers discount on each extra unit purchased after 10 units.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. Example: Material cost (sugar) per unit (kg) for 10th unit will be same material cost per unit for 1st unit. In theory it results in horizontal straight line when plotted on graph. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. 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.

Therefore. Free Download & Buy. However. it may no longer be fixed. it gives horizontal straight line same as variable cost per unit. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.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. F9. Class. in the long term all costs have tendency to be variable. As a result. fixed costs only remain constant within limited range of activity level. It means fixed costs are fixed only in short-term. Beyond that range. When plotted on graph. 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. which remain constant regardless of change in activity level. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3 Fixed Costs Fixed costs are costs. ACCA study materials. In the longer-term organization’s activity level may be different resulting in different fixed cost. P1. Lectures. Example: Opening of new retail shop due to increased sales demand for business products can give rise to additional rent expense. total fixed cost borne by the business will be increased. Implementation Guide.

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course.000 is divided by 10. 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. ACCA study materials. However. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. if budgeted fixed cost of same $10.5.000 units then fixed cost per unit will be equal to $0.000 is divided by 20. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. As a result fixed costs per unit fall. Implementation Guide.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level. Reason is that. Example: If budgeted fixed cost of $10. total fixed cost will be charged to more units of product (activity level) than before. Notes for distance learning . F9. P1. Class.

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

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

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

Lowest production volume = 9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.000 units. Class.000 $12. F9.000 9. Production volume Total cost (activity level) 10. Course.1 Applying High Low Method Illustration Following data relates to ABC plc.000 12. Formula: 6.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.000 units. Free Download & Buy.500 $13.200 $12. Implementation Guide. Solution: Identifying highest and lowest activity level as in this case is production volumes. ACCA study materials. P1.000 11. Notes for distance learning . Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 $13. Highest production volume = 13. To forecast total cost at given activity level. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.000 Required: Calculate the fixed and variable components of the total cost.000 13. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.500 $12. It is used to split total cost and semi variable cost into its fixed and variable components.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.000. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Course.000 $2. Implementation Guide.1 Linear Relationship Linear means straight. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning .000 units in year 1. Step3: Determining fixed cost. Example: If we divide sales revenue by sales volume in that year.000 $6.000 $1 3 6. P1. 7. Lectures. Year Sales volume Sales revenue Sales revenue per unit 1 2. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. then each year sales revenue per unit will be $1.000 $1 2 4.000 $4. This relationship is said to be linear. Linear line means straight line.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. ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.000 $1 Example: Sales volume 2. 2 and 3 respectively will result in a straight line if plotted on graph paper. F9.000 and 6. It means sales volume is arising in linear fashion. 4. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

2. such as production volume (x) and total cost (y). Notes for distance learning . Class. Lectures.2 Types of Linear Relationships There are following types of relationship exists between variables. P1. ACCA study materials. Direct or Positive Linear relationship. 7. 7. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. F9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.2. Inverse or Negative Linear relationship. Course. Non-linear relationship.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy.2 Indirect Relationship Increase or decrease in one variable leads to decrease or increase in other variable respectively.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 80 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 7.1 Direct Relationship Diagram: Increase or decrease in one variable leads to increase or decrease in other respectively. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Spurious Linear relationship (having linear relationship but do not have any meaning).

F9. Lectures. P1.2.3 Non Linear Relationship Co-ordinates of variables if plotted on graph paper do not result in straight line. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.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. It does not mean that national income is responsible increased birth rate. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy.4 Spurious Relationship Increase or decrease in one variable result in increase or decrease/decrease or increase in other variable respectively. However. variables are not responsible for the change in other. Course. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.2. ACCA study materials. Diagram: 7. Notes for distance learning . Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Example: Increase in birth rate and increase in national income both can increase and decrease at the same time.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

Cost Objects Cost objects are inputs used to make products. Notes for distance learning . Lectures. Labour and overheads (electricity) used in making of chairs. Unit Costs Unit cost is measurement basis for product. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. Example: Material (wood). Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. profit. Example: Cost units for automobile company can be Car. No matter who arranges the transaction or pay the bills. Responsibility centre are collective term for all below centres in an organization. ACCA study materials. Example: Unit cost for Oil can be per litres Unit cost for metals can be per kg or pounds.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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 9 Responsibility Centres Learning Objective: Distinguish between cost. P1. investment and revenue centres. Course. Cost Centres Cost centre is department or area of the organization responsible for cost incurred. Example: Wood purchased for making of chair are cost to production department. Class. F9. 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.

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

ACCA study materials. Investment centre are highest in the hierarchy at strategic level. They can. Example: A multi-national organization may have several subsidiaries across the globe.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class. plant and taking over another organization. Implementation Guide. Example: Purchase of new printer by a branch. money etc on head office (investment centre) in home country. such as products. 10 Information Needs of Responsibility Centres Learning Objective: Describe the differing needs for information of cost. Course. 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. 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.4 Investment Centre Investment centre are autonomous entity having authority to make investments and responsibility to account for those investments. Investment centre can include several profit centres. These cost and revenue centres report on their performance to their respective branches. These subsidiaries report on their performance to head office. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. It does not mean that other responsibility centres cannot make investments. Each subsidiary (profit centre) depends for resources. All profit centres report to their respective investment centres. P1. profit. Notes for distance learning . Example: Purchase of new land. but their authority is limited to certain amount of investment. F9. 9. investment and revenue centre managers.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. machinery. Free Download & Buy.

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

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

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

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. 11. Class. Notes for distance learning . The above statement represents the definition of step fixed cost rather than semi variable cost. Q8): Up to a given level of activity in each period.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. P1. a lower price per unit applies both to further units purchased and retrospectively to all units already purchased. Implementation Guide. Variable part changes in proportion (straight line) with each unit increase in activity level. Which of the following graphs depicts the total cost of the raw materials for a period? Solution: Correct answer is D. F9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. After that point. Course.5 Question (12/06. Free Download & Buy. Q16: P/P. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. the purchase price per unit of a raw material is constant. Lectures. Fixed part of semi variable cost remains constant regardless of activity level.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.

Notes for distance learning . Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class. Revenues only C. 11. 11.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Course. Solution: Correct answer is B. Costs and revenues.6 Question (12/06. Costs only B. B Graph B shows the behaviour of semi-variable cost at zero activity level and subsequently show the behaviour of variable cost. 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.7 Question (P/P. 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. Q6): For which of the following is a profit centre manager responsible? A. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. (2) Cost centres are found in manufacturing organisations but not in service organisations. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Explanation: Profit centre must be responsible for cost as well as revenues so that it can be held responsible for profits of the organization. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. ACCA study materials. P1. D Graph D shows the impact of decrease in cost per unit to all activity levels from zero activity level.

Example: Repair shop where mechanic repairs vehicles. profit centres performance should not be evaluated based on ROCE because it does not have 100% control over investments. 2 only C. if any. ACCA study materials. (2) Cost centre exists in both manufacturing organization as well as service organization. Implementation Guide. Therefore. Classroom in the school where professor delivers lectures. Explanation: (1) ROCE (return on capital employed) takes account of investment made by the organization. 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. 1 only B. ROCE is useful for evaluating performance of investment centre and their managers. Course. Revenue centre is different from profit centre. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. is true? A. Lectures. 3 only D. Which of the statements. Later is responsible for revenues as well as costs. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. (3) Manager of revenue centre is only responsible for sales. F9. Notes for distance learning .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. Free Download & Buy. None of them Solution: Correct answer is D. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class.

Course. Charts and Graphs 4 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Presenting information is examined as text based questions.Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. Notes for distance learning . F9. Training. Lectures. Implementation Guide.no 93 94 99 99 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. Class. Importance Knowledge of this exam topic does not highly affect performance on other exam topics. P1. 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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. Graphs & Charts 3 Interpreting Tables. Pg. Class. ACCA study materials. Implementation Guide.no Headings (click the cross-ref below for easy navigation) 1 Preparing & Representing Reports 2 Presenting Information Using Tables. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. 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. ACCA study materials.

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

Ebook Free Download & Buy.4 Subject Purpose of report is mentioned. 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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3 Date Date represents the time at which report is written. Notes for distance learning . It means it should present all necessary information at single place without requiring manager to move back and forth. 1. Training. supporting information can be presented in appendix.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. date of receipt can be different from date it was written depending on the channel of communication (electronic. It should be no more than three to four lines. Order of writing should be logical. Lectures. However. 1.7 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. post etc) selected to send report. 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. 1.Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3.3. P1. 1.3. Graphs & Charts Learning Objective: Present information using tables. Implementation Guide. Body text may contain several headings and sub headings. F9. Headings should be descriptive and should enable manager to have an idea about the underlying information. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.3. line graphs. Lectures. Class. Free Download & Buy. Class. charts and graphs (bar charts. Course. Authorization suggests the recipient that report is sent and reviewed by appropriate person. ACCA study materials. Implementation Guide.5 Introduction Scope of report is mentioned.3. However.6 Body Text Body text contains the detailed information. Manager should be able to navigate to relevant information quickly. ACCA study materials. Introduction gives brief description of information contain in the following report. Appendix should be properly cross-referenced so that reader can quickly find information in appendix. 1. 2 Presenting Information Using Tables.3.

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

ACCA study materials.3.Ecommerce/Ebusiness/Make Money Online Tutorial. sales) could be compared. Implementation Guide. Class. 2. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Line graphs also show extreme increase or decrease in variable. 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. Line graphs have three dimensions such as X. Line of best is drawn based on observation where majority of the coordinates can be joined using one straight line. Free Download & Buy.2 Limitations Line graphs cannot accommodate alphabetic data so there it cannot be used to present non-financial information. Class. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Benefits Scatter graphs can be quickly drawn manually. Ebook Free Download & Buy. 2. Scatter graphs are used for forecasting where accuracy is not necessary. Training. Line graphs can accommodate more than one line so the performance of different entities (organizations or individuals) regarding same variable (for example. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. It can be used to present relationship up to three variables. Graphs require statistical knowledge to read. Line graphs can be used to graphically present the movement in one variable due to increase or decrease in other variable.3.2 Limitations Scatter graphs do not provide 100% accurate results. 2. Scatter graphs can be used to find relationship (direct or indirect) between two variables. Implementation Guide. Y & Z axis. Line graphs can be used to show trends. Course.3 Scatter Graph 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Scatter graphs can be used to find trend (increasing or decreasing). Graphs require statistical knowledge to read.2. P1. Lectures. Lectures.

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

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

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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