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
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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
Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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

Special Offer
Place a http://accasupport.com link at any ONE of your or other account to get any TWO exam topics above of your choice for free not included in free version by emailing at kabuli_52@hotmail.com or murtaza@accasupport.com Email should contain web page URL where you have placed a link and name of any TWO exam topics you want.
Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

................ 142 Operational Objectives ............................................ 38 Operating Profit Margin .. 49 Pre-determined Overhead Absorption Rate ................................H) .................................. 79 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT....... 142 Non Linear Relationship .............. 104. 52 Optimal or Economic Batch Quantity (EBQ) . 112 N Net Present Value (NPV) ................ Implementation Guide................... Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.............. 127 Non Controllable Cash Flows ...... 38 Population .... Course..................... 100 Ordering Cost ................ 100 Overhead Budget ................. 100 Optimal or Economic Order Quantity (EOQ) ... 128 Periodic Inventory System ................. 127 Non Financial Performance Measures ................. 123 Opportunity Cost ...........O...... Notes for distance learning ..................... 99 Pie Charts .......................... Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy........... 56 P Payback Period ... 100 Perish-ability .. 60 Production or Factory Overheads (F............... F9.................. ACCA study materials........ Implementation Guide................. 128 Physical Measurement Method ...................... 103 Planning ................ 60 O Objectives ..... 64 Production Volume Ratio . 105................ Lectures...... Ebook Free Download & Buy....... PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 7 of 153 Multistage Sampling .......... 103 Ownership ..................... Training......... 143 Perpetuity ............. P1...................... Lectures............... Class........ CDs..................................Ecommerce/Ebusiness/Make Money Online Tutorial.................... 94 Piece Work Systems ... 147 Process Costing .. 127 Probability .............. 76 Non-production costs ............................... 142 Operational Gearing.. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.......... 112 Production Budget ... ACCA study materials................ P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training..... Course................ 123 Production costs................. 140 Operational Planning ............ Class.... t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial........ Free Download & Buy.......... 112 Physical Stock Taking........... 40 Principle Budget Factor ..............COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5...................... 106 Prime Cost ............................. 143 Profit Centres .... 123 Overtime Premiums .......

................................................................. 143 Return on Investment (ROI) ........... Implementation Guide................................. 106 Regression Analysis ................................... 142 Quota Sampling.. 123 Sales Invoice ...... 98 Raw Materials Budget .... Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy..... 129.......................................... 130 Responsibility Centres ... 98 Retail Price Index (RPI) .. 78 Purchase Requisition Note (PRN) ..Ecommerce/Ebusiness/Make Money Online Tutorial..................... Free Download & Buy.... 52 Random Variations...... 79 Rewards ................. ACCA study materials.......... 147 Quick Ratio .............. 112 Sales Variance ........ 143 Revenue Centres ..................................... 41 Relevant Cash Flows.................. 123 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT........................................................ 136 Sample.. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 8 of 153 Purchase Invoice (PI) or Supplier Invoice .... 98 Results ............. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.... t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial........................... 120 Raw Materials .... 98 Sales Return Notes or Credit Note............ Lectures............. Ebook Free Download & Buy....... 147 Responsibility Accounting ........................................ 120 Return on Capital Employed (ROCE) .... F9. 98 Purchase Order (PO) .................. 147 Purchase Return Notes or Debit Note .............................. 50 Scatter Graph ........ 123 Reciprocal Method (Repeated Distribution Method) ..... 100 Residual Income (RI) ............... 143 Return on Equity (ROE) .......................... 49 Sample Size .... 103 Sales Budget ..... 143 S Salary ............... 127 Reorder Level .. CDs.. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.......... Training.... 92 Scenario Planning .. 56 R Random Sampling ...... 126......... P1........ 98 Resource Utilization . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy....... 98 Sales Value Method ................................ Class.... Notes for distance learning .............................................. 120 Relevant ......... 147 Q Quality.... ......................... Course.... ACCA study materials............. Lectures.................... Course.............COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5....... Class.............................. Implementation Guide.................................................................. 100 Re-Order Quantity ..................................................

...... 61 Semi-Variable Costs ........ 41 Total Cost ......................... Lectures.............. Lectures.. Class....Ecommerce/Ebusiness/Make Money Online Tutorial....................... 116 Trade Payable Turnover .................. ..................... t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.. 98 Time Based Schemes . 103 Timely........................... Ebook Free Download & Buy..................................... 120 Selling & Distribution Overheads .... 40 Strategies .. 73 Total Quality Management (TQM) ................................................. Implementation Guide........... 132 Simple Aggregate Index Numbers ........ 103 Time Series Analysis ..... 140 Tactical Planning ............. ACCA study materials......................... F9.... 40 Target Costing .............. 51 Standards .......... 143 Spread Sheet ......... P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.. 147 Step Down Method ............................. 53 T Tables ... Notes for distance learning ..................... 120 Time Sheet ..... 127 Simultaneity ............... Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.......................................................... Implementation Guide..... Course........................ 116 Tender Document .............. 142 Trend ............. 127 Systematic Sampling ........................ 140 Strategic Planning ...........COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.. 52 Standard Error.............. 100 Store Ledger Card ..... 91 Tactical Objectives .............. 103 Stock Out Costs ........................................ ACCA study materials......................... 53 Sunk Cost ....... Training.......................... 103 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.............................................. 72 Share Options ....................................................... CDs............ Class.......... 120 U Unavoidable Cash Flows..... 127 Unavoidable Idle Time Cost ........................... 134 Standard Deviation ..... 39 Stratified Sampling ...................... P1........ Free Download & Buy. 71 Stipends . 106 Step-Fixed Costs ............ 77 Standard Costing ........ 98 Strategic Benchmarking ... 121 Spurious Relationship ............................. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 9 of 153 Seasonal Variations ....... Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy................................................................................... 121 Simple Interest ......... 142 Trade Receivable Turnover .............. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs........................... 147 Strategic Objectives .....

. Notes for distance learning ........... 136 W Wage Rate Basis ... Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs................. Course.............. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.................. Class............. 67 What If Analysis.... 145 User-targeted............. Lectures.............. CDs. P1........................... Implementation Guide............ Ebook Free Download & Buy........ 145 Value for Money ........ Course......... F9...................... Training....... t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial............ Class.........COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.. 98 Work Study.Ecommerce/Ebusiness/Make Money Online Tutorial.......... 100 V Value Analysis .................. 145 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.. ACCA study materials...... 68 Variable Production Overhead Variance ...... 143 Variable Cash Flows .. ACCA study materials..... 127 Variable Costs (Marginal Costs) .................. 78 Use Value .......... Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 103 Weighted Average Method . 123 Work in Progress (WIP) .............................. Lectures. 41 Variable Costs per Unit..... Free Download & Buy... P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training...... Implementation Guide. ....... PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 10 of 153 Under & Over Absorption . 106 Unit Costs ............

com Usually ACCA students look for ACCA exam tips at the end of exam session to learn important syllabus areas much better. Class.Ecommerce/Ebusiness/Make Money Online Tutorial. In that case. F9. Class. ACCA students can greatly improve the probability of passing exams if they do exam focused study from the beginning. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Exam Focused ACCA Study Text Books bring all relevant information under one roof to eliminate information gathering on relevant ACCA Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . those ACCA students usually do exam focused study only 2 weeks or 1 month before. ACCA study text books are updated prior to each exam session and during the exam session in the light of recent information available such as examiner published an article in student accountant. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ebook Free Download & Buy. Free Download & Buy. ACCA study text books aim to educate you in the way you are expected to apply your knowledge in the exam. CDs. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 11 of 153 INTENDED BENEFITS OF THE E -BOOK Features & 1) Exam Focused: Benefits of ACCA Study Text Ebook Exam focused ACCA study text ebooks are aimed to help you passing exams by allowing you spend efforts and time smartly. ACCA study materials. accasupport. Implementation Guide. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. Lectures. Training. you will receive updated version of relevant ACCA study text book via e-mail. 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. Therefore. Course. P1. ACCA study materials.

It also shows the relationship between various syllabus areas and how each syllabus area contributes toward passing exams. student accountant articles. 3) Author's Guidance: Author's guidance are applicable to all syllabus areas. 4) Exam Awareness: Exam Awareness shows the frequency and magnitude (marks) of each syllabus area.Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Class. These study materials take account of examiners comments and reports. 2) Examiner's Guidance: Examiner's Guidance are exam preparation tips given by the examiner in student accountant. Free Download & Buy. ACCA study materials. syllabus areas examined by other professional accountancy bodies. examiner's interview and other documents. Implementation Guide. Implementation Guide. Training. CDs. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. It also includes tips to enable you to prepare for exams and perform during exams effectively . tips from other tutors. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 12 of 153 exam paper and prevents the chances of omission of important information about the relevant ACCA exam paper. Exam Support provides guidance on application of knowledge in exam context. Ebook Free Download & Buy. ACCA study materials. 5) Exam Support: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures. Notes for distance learning . Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. Just knowledge is not enough for passing exams rather you have to use it wisely in limited time available in the exams. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. publications in business magazines etc. past exam papers.

Lectures. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 13 of 153 6) Past Paper P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ebook Free Download & Buy. F2 Management Accounting exam format does not provide significant benefit from past paper analysis. In CBE (computer based exams) each candidate may be examined different set of questions. Free Download & Buy. CDs. Evaluate.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. However. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials.Ecommerce/Ebusiness/Make Money Online Tutorial. Course. complexity of requirements and VERBS (Explain. Implementation Guide. Report etc) in which each syllabus area can be examined. Training. the study text and also directly below relevant 7) Learning Objective (F2/FMA only): Learning objective sets the knowledge and skills expected to be achieved after reading particular syllabus area. ACCA study materials. Course. P3): Past paper analysis is given at the beginning of headings. Class. Illustrations are simple numerical examples given to prepare students for more challenging exam standard questions. Illustrations depend on the type of ACCA 8) Illustrations (if any): Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. importance of each exam topic is discussed under exam awareness and exam support headings. F9. Lectures. you do not need to buy expensive practice kit or search for relevant questions to practice a particular syllabus area. Class. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Notes for distance learning . Analysis (F5. Past paper analysis directly below each relevant heading gives an idea about the length. Therefore. Past paper analysis at the beginning of the study text enables you to practice past exam questions relevant to each syllabus area on ACCA global website. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. F9.

F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Course. Lectures. Implementation Guide. Free Download & Buy. Ebook Free Download & Buy. 10) Examples: Examples are given to explain technical theoretical knowledge in simple and understandable way.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. It is especially useful when you are expected to apply your knowledge to answer scenario based questions. Discussion based ACCA papers may not include illustrations. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It also shows the application of knowledge into practice. These technical jargons are explained in parenthesis or as separate example to make you understand the technical term and syllabus area as whole. Class. Notes for distance learning .Ecommerce/Ebusiness/Make Money Online Tutorial. Explanations depend on illustrations provided in the study text book. Implementation Guide. such as every day Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Linking new information to information already committed to your memory. Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 14 of 153 paper. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. Processing information meaningfully and logically leads to better retention of information. ACCA study materials. 9) Explanations (if any): Explanations are given to explain the rationale (why & how) behind steps involved in calculations. Technical jargons are used to prepare you for different technical terms used by the examiner to dodge you to ensure that you understood the text rather than rote learn the text. Lectures. Course. CDs. P1.

Training. 12) Practice Questions: Practice questions are exam standard questions to provide a clue about length complexity and format of questions likely to be asked in the exams. Diagrams lead to the use of right brain while text lead to the use of left brain. Class. Course. ACCA study materials. CDs.Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Lectures. as you will understand the benefits of technical knowledge in your career as chartered accountant. is proven technique for learning new knowledge. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 15 of 153 experiences. Right brain is responsible for establishing relationships. Combination of text and diagrams enables you to learn ACCA papers using both brains to avoid getting overstressed left part of the brain due to excessive reading. F9. 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. P1. Class. analysis. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. such as motivation of managers and employees. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ebook Free Download & Buy. calculation. It will also motivate you to learn harder. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. reading graphs & charts and dealing with non-financial aspects. Left brain is responsible for reading. 11) Diagrams: Diagrams are given to explain complex concepts and procedures. Notes for distance learning . Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. ACCA study materials. Diagrams also lead to better memorization of knowledge. which are difficult to understand in words.

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

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

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

Android etc. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Course. Lectures. You can also read ACCA study text ebook on tablets and cell phones supporting PDF format to take these ebooks on the way or at workplace in your pocket. Training. Ebook Free Download & Buy. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Class. P1. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 21) Printer Friendly: ACCA study text books are economical to print. tables and other formatting are made to keep the cost of printing to minimum. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 19 of 153 of study and study hours accordingly. accasupport. Therefore. 22) PDF File Format: PDF (Portable document format) files can be viewed using free adobe reader. It will also provide portability as you can easily carry it in our bags.Ecommerce/Ebusiness/Make Money Online Tutorial.60% of the ebook pages. You may consider printing two pages side by side to save papers and cost. Free Download & Buy. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Course. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Mac. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. without compromising readability to significant extent. CDs. Diagrams. F9. Notes for distance learning . Most other publishers do not allow printing an ebook at all or just allow to printed 25% . Time management is specially important for professional students that you have to meet other commitment such as job. friends and family.com allows 100% printing of the ebook pages. Adobe reader is compatible with most operating systems such as windows. you also do not need to buy pocket Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

Training. it is our moral duty to care for environment and society who lives in that environment. ACCA study text ebook is searchable through any software having find and replace function. You can benefit from studying immediately after download. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. One step secured order form without any 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. P1. Free Download & Buy. conversion of PDF into DOC. Ebook Free Download & Buy. cell phones are among the best ways to save papers and therefore. Step-by-step guidance is given for downloading ebook for first time buyers. Implementation Guide. Class. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 20 of 153 notes too.Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Class. It can be used on multiple computers and mobile device without any limitation imposed on the number of devices. Millions of papers can save thousands of trees each day. environment from greenhouse effect. ACCA study materials. It also prevents CO2 emission in traveling or delivery of printed books in addition to traveling or delivery cost and time. In addition.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. However. CDs. F9. Lectures. Lectures. laptop. PDF file format is widely used file format used to compress file size of electronic documents such as ebooks and takes very little time to load as compare to ebooks having EXE file format. Course. Notes for distance learning 24) Instant Download: . tablets. Course. 23) Environment Friendly: Reading Ebooks on digital media such as PC. TXT etc format may distort structure of an ebook or make it unreadable at all.

as it is virtually impossible to test custom software against different hardware and software specifications. Class. Class. Unfortunately. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Custom software may not work well with different PCs.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. All major credit cards & paypal accepted. P1. Some anti-virus softwares prevent unpopular softwares from running on the system. it is very unlike to have issues with PDF file. Training. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Lectures. Course. You will be granted 100% free study text ebook for subsequent exam session until you pass your exams. Lectures. as others. if an ACCA student does not 25) Guaranteed Pass: (nothing to lose) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. CDs. No licensing and online registration requirements. Course. No waiting time for receiving password or ebook itself. Therefore. PDF file format is widely used file format for sharing documents online and offline. Notes for distance learning . Implementation Guide. No installation required of custom software design to enforce copyrights. mobile devices etc. Please! Note that ebook cannot be refunded due to instant download and no DRM (Digital Rights Management) protection software imposed. Ebook Free Download & Buy. ACCA study materials. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 21 of 153 registration. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. There are numerous free PDF readers available to suit your needs. F9.Ecommerce/Ebusiness/Make Money Online Tutorial. laptops. Free Download & Buy. Therefore. you may need to disable anti-virus prior to executing the application. ACCA study materials.

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

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Lectures. Implementation Guide. Implementation Guide. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Refund policy is communicated at the bottom of home page and instant download feature. such policies are communicated on FAQs. which are not communicated on sales page and ebook description page. accasupport. Training. ACCA study materials. CDs. ACCA study materials. it is subject to hidden charges and conditions. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.com has no such hidden polices. Class.Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Delivery etc pages. Class. Instead. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Terms of Service. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Notes for distance learning . PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 23 of 153 29) No Hidden Policies Many publishers provide money back guarantees and gifts etc. Free Download & Buy. However. Ebook Free Download & Buy. Course. Course.

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

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

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

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

Free Download & Buy. Class. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures.adobe. Click http://get. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. ACCA study materials. CDs. then I recommend you to download adobe reader. Course. to get maximum benefits from this ebook. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ebook Free Download & Buy. Implementation Guide. Course. F9.Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . ACCA study materials.com/reader/ to download. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 28 of 153 If you not currently using adobe reader.

2 Aim To develop the knowledge and understanding of providing basic management information in an organization to support management in planning and decision-making. Training. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. P1. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Course. CDs. Free Download & Buy. Class. ACCA study materials. Lectures. ACCA study materials. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 29 of 153 INTRODUCTION TO F2 MANAGEMENT ACCOUNTING 1 Examiner The F2 examiner is David Forster. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 3 Position of F2 Performance Management in ACCA Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. Notes for distance learning .Ecommerce/Ebusiness/Make Money Online Tutorial. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. Implementation Guide.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 7 Resources: http://www. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 30 of 153 4 Main Capabilities & Relationships 5 Exam Paper Format The examination will consist of 50 two mark questions. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. CDs. Lectures.html http://updates. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. F9. Implementation Guide. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class.accaglobal. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class.com/en/student/qualification-resources/accaqualification/acca-exams/f2-exams.html http://www. Ebook Free Download & Buy. Implementation Guide. Notes for distance learning .Ecommerce/Ebusiness/Make Money Online Tutorial.com Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures. P1.accasupport. Free Download & Buy.com/en/student/Essentials/pass-exams. ACCA study materials.accaglobal. Course. Training. 6 Duration of Exam The syllabus is assessed by a two hour paper-based or computer-based examination.

Lectures.Ecommerce/Ebusiness/Make Money Online Tutorial. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 31 of 153 http://accasupport.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Implementation Guide. Notes for distance learning . Course. Lectures. Ebook Free Download & Buy. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. P1. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. 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. Implementation Guide.com/blog/ Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Training. CDs.

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

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

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

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

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

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

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

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

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

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

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

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

Whether the decisions made are correct or different course of action should be taken. All decision made by the managers should be recorded so that they can be made accountable for their decisions. Free Download & Buy. objectives. Implementation Guide. 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. 3.3 Control Control is exercised to evaluate the results of decision-making. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. objectives and strategies.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Brief planning. Tactical Planning Medium term planning. Lectures. ACCA study materials. Detailed planning. tactical and operational planning (K).2 Decision Making Management at all levels needs to take decisions to fulfil objectives. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.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. Course. Operational Planning Short term planning. Rather organization should raise finance (shares or loan) to support the objective of very fast growth. Moderate planning. Strategic Planning Long term planning. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Strategies made by the organization should be consistent with mission. 3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 4 Types of Planning Learning Objective: Explain the difference between strategic. P1. 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. Decisions made by the managers must be consistent with the organizational mission. Class. Notes for distance learning .

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

P1. Information should be communicated in time.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. Notes for distance learning . Course. 7. They may consider provision of such information useless or reduction in their autonomy to make decisions. 7. 7 Limitations of Management Accounting Information Learning Objective: Explain the limitations of management information in providing guidance for managerial decision-making (K).1 Question (12/06. Lectures. Information should be from trustworthy source. 7. Limitations of management information for decision-making purpose are given below. Class.2 Lack of time Managers may not have enough time to read every report thoroughly presented to them or management accountant may not able to supply information within time. 8 Practice Questions & Solutions 8. ACCA study materials. If anyone has to believe it to be true. Free Download & Buy. Implementation Guide. Example news would not be of any use if communicated late. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. Q2) The following assertions relate to financial accounting and to cost accounting: 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. 7. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Users of the information must able to understand and apply it for decision-making purpose.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.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.

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

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

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

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

Labour unions. Work done by government departments such as monetary policy and fiscal policy. Tele communication media such as television and internet. trade associations and shareholders through general meetings both annual & extraordinary. Surveys in the form of questionnaires to employees. ACCA study materials. 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. 1.2 Sources Inside the Organization Invoice. 2 Uses & Limitations of Published Information/Data Learning Objective: Explain the uses and limitations of published information/data (K).2 Limitations of Published Information Published information may not be available in a format and medium organization wants. Intranet and e-mails. Lectures. Implementation Guide. Memo and reports. Course. P1.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). 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.1 Uses of Published Information Published information is used as cost effective way of gathering information for initial planning. 1. External market research. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. GRN. 2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Informal gossip (grapevine) around the organization. Observing employees attitudes and morale. Formal team meetings.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. These can be competitors. Notes for distance learning .1 Sources Outside the Organization Newspaper. It is used where information is immediately needed. F9. Academic and professional education providers. Class. Vouchers and other internal documents. Free Download & Buy. References from other organizations. suppliers and customers. 2. magazines and published books.

Lectures. Economic environment affects the investment decision.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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Statistical Terms 4. If interest rate is rising then. it will affect the net present value (NPV) of future cash flows of the organization. ACCA study materials. Course. Implementation Guide. Published information can create information overload such as lengthy books. 4 Sampling Methods or Techniques Learning Objective: Explain sampling techniques (random. cluster and quota). Economic environment affects source and duration of finance to be used for operating organization and growth. F9. Rise in foreign exchange rate of home currency will make exports expensive for buying organization in other country.1 Population Population is the whole set of items subject to statistical matter under consideration. Business cycle such as recession or growth can influence what and how much organization produce. Free Download & Buy. stratified. higher pricing can be charged to customer than economy is contracting. Notes for distance learning . P1. Economic environment decides the demand for goods or services. If economy is prospering. Class. Economic environment decides the price for goods or services. 3 Impact of Economic Environment on Cost & Revenue Learning Objective: Describe the impact of general economic environment on costs/revenue. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Information from media such as internet may not be reliable unless we have the information on knowledge and experience of publisher. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. which can lead to reduced sales. organization will prefer issuing shares to avoid paying interest at higher rate. 4.1. systematic. They take no responsibility for information provided as opposed to in-house employees who can be held accountable. multistage. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. If inflation increases.

Result obtained based on examination of samples are assumed as result for whole population. 4. Sample size depends on judgement of researcher. Implementation Guide. Samples are used to reduce the amount of work. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Example: Conclusion reached on attitudes of workforce either good or bad based on sample is assumed as attitude of whole workforce in a population. 4. Lower distance leads to higher frequency and higher distance leads to lower frequency. Free Download & Buy. 4.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. It represents sample size of 10. Example: 10 out of 100 workers are selected from total workers.2 Sample Sample denotes individual items selected from a population.1.4 Frequency Frequency is the average distance among samples in a population. Notes for distance learning . 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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. which in turn is influenced by time available. F9.1. time and cost associated with research work. Class. 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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.3 Sample Size Sample size is the number of items selected as sample from a population. Lectures. Example: Selection of 10% of workforce represents sample for total workforce (population). P1. cost required and need for accuracy of outcome.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials.1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4. ACCA study materials. Class. Free Download & Buy. which is not covered by sample. It means frequency of samples will reduce we will move farther from means or average.1. 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.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. the way in which samples is spread along the graph paper. risk of standard error increase as there can be situation sufficiently different. Notes for distance learning . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. F9. In case of low frequency. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Normal distribution is also called bell shaped curve. P1.1.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used.5 Distribution Distribution is the shape represented by individual coordinates when joining them together. Alternatively. Implementation Guide.

2.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 4.1.1 Benefits Random sampling is cost effective.2 Limitations Random sampling involves the risk of bias by the researcher. Lectures. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work. Course. ACCA study materials. 4. 4. In random sampling. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. each sample in a population has an equal chance of being selected. Notes for distance learning . sample size has to be increased to cover every possible situation. F9. This will expose the sample selected to standard error.1. It is also called non-probability sampling.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome. Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy.2. resources and planning time for determining samples. efficient method and does not require any technical knowledge. 4. which he/she considers cooperative. 4. Example: Researcher may choose workers. Random sampling involves selection of number of items within population without any planning. Implementation Guide.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. Researcher may deliberately choose those samples which are easy to interview.2 Random Sampling Random sampling is a type of non-statistical sampling method.

4. Randomly selected sample is also counted as the sample.3 Systematic Sampling Systematic sampling makes use of statistical techniques. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Benefits Systematic sampling does not involve risk of bias by the researcher. 23th. Notes for distance learning . Samples in a population having identical characteristics are combined into one layer.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 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.Exam Topic 2: SOURCES OF DATA | Page 57 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4.575 Stratified sampling makes use of stratums (layers). Free Download & Buy. It forms the input to the formula for selection of subsequent variable.000 300 customers (Middle class) 151 – 500 97. Lectures.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. Class. Implementation Guide.3. P1. However. systematic sampling involves selection of first sample randomly. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 4. which is placed below the first layer. F9. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer. Systematically sampling is used to reduce the chances of standard error. Range is established for each layer so that characteristics of each sample can be determined. 32th etc) until required sample size is achieved. Similarly.3. which is more likely to be representative of whole population. number of customers who brought goods or services of value from $151 to $500 are grouped second layer.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population. 4. It helps to reduce the risk of standard error.650 150 customers (Rich) 501 – 1000 112.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9. Example: Small amount of sales revenue depends on large number of customers. However.2 Limitations Stratified sampling is very time consuming in terms of allocation of each member of population into layers. Course. Class. If data is not available in electronic format then additional cost will be incurred to convert data into electronic format. organization can secure large amount of sales revenue by interviewing small number of customers. It allows layer of high importance can be identified and makes certain that no sample of high importance is unexamined. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. organization can spent comparatively less time and money to secure small amount of sales revenue. It saves cost as layers of low importance can be examined in part. large amount of sales revenue depends on small numbers of customers. ACCA study materials. P1. Stratified sampling requires data to be available in electronic format in order to use spreadsheet software.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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 4.4. Therefore. 4. spreadsheet software can do this quickly and accurately.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. From each layer certain percentages of samples are chosen for examination. Stratified sampling involves selection of samples from each layer randomly. Example: Usually. Example: 10% samples from top layer. 20% samples from second layer and 100% percent samples from third layer. Notes for distance learning .1 Benefits It provides the basis for justification in case data gathered results in undesired outcome. Implementation Guide. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.4. Therefore.

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

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

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

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

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

Assembling cost is incurred to join pieces to make a chair. F9. Implementation Guide. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. It includes all the cost relating to activities performed inside the production department. Finishing cost is incurred to make chair of merchantable quality. Office rent paid to coordinate organizational activities.2 Non-Production Costs (Period Costs) Non-production costs are overhead costs incurred for the purpose other than manufacturing of products. Course. Free Download & Buy.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. ACCA study materials. 1.1 Production costs Production costs are the costs incurred in manufacturing products (goods or services). Organization may want to include non-production overheads for 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. Packaging cost is incurred to ensure chair reaches to customer in good condition. 1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. For management accounting purpose.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Non-production overheads are incurred to enable fluent operation of production and other organizational activities. 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. Example: Sales commission paid to sales personnel to enable organization achieve its profit-making objective. Notes for distance learning . it depends upon organization policy whether to include non-production overheads into product cost or not. Example: In chair manufacturing company. Material movement cost to transfer raw material from warehouse to production department. Inspection cost is incurred to ensure chair meets quality requirements of the customer. P1.

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

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

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

3.5. ACCA study materials.2 Indirect Labour Labour costs having properties of indirect costs. Semi-skilled & unskilled labours are considered indirect costs.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs. 3.3 Indirect Expenses Indirect expenses are costs having properties of indirect cost.5 Production or Factory Overheads (F. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. They are paid relatively lower wages or salaries than skilled workers and unlikely to be form major part of product cost. Free Download & Buy. Implementation Guide. Example: Handling material and providing tools to skilled labours when needed. 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. 3.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. They are not identifiable to individual products. Lectures. Following are the components of factory overhead costs.5.5. P1.H) These are costs having properties of indirect 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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Example: Amount of adhesive material used to join pieces wood in making chair. Reasons: They do multiple jobs of general nature. These costs are incurred for the manufacturing of products in the production department. Notes for distance learning . Class.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).O.

Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 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. Example: Oiling of delivery vehicles during routine maintenance. value of each individual expense cannot be determined. F9. Example: It is usual in most organizations to group all small expenses into single account as sundry expenses. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Sufficient financial records may not be available. Implementation Guide. P1. Therefore.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. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course. ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class.

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

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

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. In theory it results in horizontal straight line when plotted on graph. Class. Example: Material cost (sugar) per unit (kg) for 10th unit will be same material cost per unit for 1st unit. ACCA study materials. Implementation Guide. Notes for distance learning .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 per unit for 11th unit would be lower if supplier offers discount on each extra unit purchased after 10 units. Course. P1. Lectures. F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2 Variable Costs per Unit Variable costs per unit remain constant regardless of change in activity level. but in practice it is different because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.

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

Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9. P1. Reason is that.000 is divided by 10. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. total fixed cost will be charged to more units of product (activity level) than before. Lectures. However. Notes for distance learning .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.5.000 units then fixed cost per unit will be equal to $1.000 is divided by 20. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide.000 units then fixed cost per unit will be equal to $0. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. As a result fixed costs per unit fall. if budgeted fixed cost of same $10. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Example: If budgeted fixed cost of $10.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level. Class.

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

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

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

ACCA study materials. Lowest production volume = 9. Notes for distance learning . Production volume Total cost (activity level) 10. To forecast total cost at given activity level.000 units. It is used to split total cost and semi variable cost into its fixed and variable components.200 $12. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.000 13.500 $12. Class.000 $13. Course. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. Implementation Guide.000 12.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.000 9.500 $13.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. Solution: Identifying highest and lowest activity level as in this case is production volumes. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 Applying High Low Method Illustration Following data relates to ABC plc.000 $12.000 units. Free Download & Buy. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Formula: 6. Highest production volume = 13.000 11.000 Required: Calculate the fixed and variable components of the total cost. Lectures.

t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 $1 Example: Sales volume 2.000 $6. Notes for distance learning .000 $1 2 4.000 and 6. then each year sales revenue per unit will be $1.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. 7. F9.1 Linear Relationship Linear means straight. Class. P1. ACCA study materials. This relationship is said to be linear.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 2 and 3 respectively will result in a straight line if plotted on graph paper. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. Example: If we divide sales revenue by sales volume in that year. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Step3: Determining fixed cost. Year Sales volume Sales revenue Sales revenue per unit 1 2. 4.000 $4. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper.000 units in year 1.000.000 $1 3 6. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. It means sales volume is arising in linear fashion.000 $2. Linear line means straight line. Implementation Guide. Course.

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

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

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

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

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. divisions and branches of an organization having authority to generate profits and are equally responsible to account for those profits. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. rather than cost and revenue centres which are at operational level in an organization. Example: Sales department having authority to sale products and having equally responsible to account for those sales made.3 Profit Centres Profit centres are autonomous subsidiaries. Profit centres are higher in organizational hierarchy at tactical level. Class.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 84 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 9.2 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. 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. Free Download & Buy. Example: Organization may be dispersed in branches such as east and west branch in the country. Notes for distance learning . Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 9. P1. 9. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. marketing and research & development departments having authority to incur costs for product promotion and development respectively and having equally responsible for costs. Profit centres can include several cost and revenue centres.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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. F9. Similarly. Each branch may have complete authority to set selling price and incur costs for purchasing or manufacturing products according to local market conditions.

Implementation Guide. such as products. 10 Information Needs of Responsibility Centres Learning Objective: Describe the differing needs for information of cost. It does not mean that other responsibility centres cannot make investments. Each subsidiary (profit centre) depends for resources. money etc on head office (investment centre) in home country. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Investment centre are highest in the hierarchy at strategic level. Notes for distance learning .4 Investment Centre Investment centre are autonomous entity having authority to make investments and responsibility to account for those investments. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. All profit centres report to their respective investment centres. Investment centre can include several profit centres. ACCA study materials. profit. but their authority is limited to certain amount of investment. 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. Investment centre are usually head office of the organization where major investment decisions are made. These subsidiaries report on their performance to head office. P1. machinery. Example: Purchase of new printer by a branch. 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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course. 9. These cost and revenue centres report on their performance to their respective branches. Class. Example: Purchase of new land. They can. plant and taking over another organization. F9. Example: A multi-national organization may have several subsidiaries across the globe.

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

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

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

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

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

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

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

Course. 1. Ebook Free Download & Buy. 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.1 Users of Reports Management information reports are different from reports such as annual report. decision making and control purpose. Notes for distance learning .2 From Name of person reporting is mentioned. Implementation Guide. Management at different levels (strategic.Ecommerce/Ebusiness/Make Money Online Tutorial. P1. ACCA study materials. Class. Decision Decision-making requires both financial and non-financial making information.1 To Name of person being reported is mentioned. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 1. Training. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Senior management need to communicate plan to junior managers for effective implementation of plan. F9. tactical and operational) require information for planning. Users of management information reports are internal to the organization. Control involves upwards communication from junior management to senior management. Control Control usually requires financial information such as variances. 1. 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. Free Download & Buy. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Lectures. 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.3 Content of Reports 1.3. Planning involves downwards communication from senior management to junior management.3. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 1. Senior management need information from junior management involved in day-to-day operations to be able to exercise control.

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

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

Line graphs can be used to show trends. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 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. Free Download & Buy.3 Scatter Graph 2. Course. 2.1 Benefits Scatter graphs can be quickly drawn manually. Scatter graphs are used for forecasting where accuracy is not necessary. ACCA study materials. P1. Line of best is drawn based on observation where majority of the coordinates can be joined using one straight line. 2. 2. Scatter graphs can be used to find trend (increasing or decreasing). Course. Implementation Guide. Line graphs can accommodate more than one line so the performance of different entities (organizations or individuals) regarding same variable (for example.Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Implementation Guide. Class.3. Ebook Free Download & Buy.3. Line graphs can be used to graphically present the movement in one variable due to increase or decrease in other variable. Lectures. F9. Graphs require statistical knowledge to read. Line graphs also show extreme increase or decrease in variable. Scatter graphs can be used to find relationship (direct or indirect) between two variables. Training. Y & Z axis. Notes for distance learning . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2 Limitations Scatter graphs do not provide 100% accurate results. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2. Graphs require statistical knowledge to read.2 Limitations Line graphs cannot accommodate alphabetic data so there it cannot be used to present non-financial information. It can be used to present relationship up to three variables. 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. sales) could be compared. Line graphs have three dimensions such as X.

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

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

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.

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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 100 of 153
Exam Topic 4: PRESENTING INFORMATION

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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 101 of 153
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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

Training.3.4 2.2 1.1 Contents of Purchase Invoice 3.4 Tender Document 3.1 Dispatch Note 3.1.2 Free Inventory Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.2. Implementation Guide.2. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2.1 Contents of Sales Return Note 4 Inventory Control 4.1 Contents of Purchase Return Note 3. Course.1 Store Ledger Card 4.3. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2.3. ACCA study materials.1 2.2.1.4 Sales Return Notes or Credit Note. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 2.1.1 Material Requisition Note (MRN) 3.3 Document & Procedure for Issuing Materials 3. Class. Implementation Guide.2.3 Purchase Return Notes or Debit Note 3.4 Purchase Invoice (PI) or Supplier Invoice 3.4.3 Purchase Order (PO) 3. P1.2. F9.2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3. Free Download & Buy.3.1.4.2.1 Delivery Note (DN) 3.3 Sales Invoice 3.1.2.1 Contents of Sales Invoice 3. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 102 of 153 Exam Topic 5: ACCOUNTING FOR MATERIALS 1 Types of Inventory 1.3 2.1 1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1.1.1 Contents of Delivery Note 3.1 Contents of Goods Received Note 3.1 Documents & Procedure for Ordering Materials 3.2 Delivery Note (DN) 3. 3 Ordering. Lectures.4.1 Contents of Purchase Requisition Note 3. 3.4 Raw Materials Work in Progress (WIP) Finished Goods Administration Related Inventory Direct Raw Material Direct Labour Direct Expenses Production Overheads (indirect material + indirect Labour + indirect expenses) 2 Inventory Cost Composition.1 Contents of Tender Document 3.3 1.3.3. Receiving & Issuing Materials 3.2 Goods Received Note (GRN) 3. Lectures. Ebook Free Download & Buy.3.2 Documents & Procedure for Receiving Materials 3. Class.3.Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning .1.1.1 Contents of Purchase Order 3.2. ACCA study materials. Course.3.1.1 Contents of Delivery Note 3.1 Contents of Material Requisition Notes 3.2 Purchase Requisition Note (PRN) 3.

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. Course. Notes for distance learning . Implementation Guide. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. ACCA study materials. Ebook Free Download & Buy. Lectures.3. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 Journal Entries 5 Accounting for Material Inventory Account Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. Implementation Guide. Lectures. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 103 of 153 Exam Topic 5: ACCOUNTING FOR MATERIALS 4. F9. Training.1 Continuous & Periodic Stock Taking 5. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.3 Physical Stock Taking 4.

4. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Training.1 Inventory Valuation Using FIFO 11. ACCA study materials.6.1 Reorder Level 10. Q20): Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.2 Mark up 12 Practice Questions & Solutions 12. Implementation Guide.1.1. 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.2 LIFO (last in first out) 11. Course.1 Calculating Reorder Level 10.1 Inventory Valuation Using LIFO 11.3. Implementation Guide. 10.4.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 104 of 153 Exam Topic 5: ACCOUNTING FOR MATERIALS 5.4 Minimum Inventory Level 10.1 Calculating Inventory Holding Cost 6.2 Re-Order Quantity 10.2. Notes for distance learning .6 Periodic Inventory System 11.1 Margin 11.6.5 Calculating Cost of Sales.1 Calculating Economic Order Quantity 7.1 Ordering Cost 6. Course.Ecommerce/Ebusiness/Make Money Online Tutorial.1 Calculating Average Inventory Level 11 Inventory Valuation 11. Q23: P/P. Class.3 Stock Out Costs 6. Lectures.1. Ebook Free Download & Buy.5 Average Inventory Level 10.5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. Q4: P/P.2 Holding Cost 6.4 FIFO Vs LIFO Vs Weighted average 11. Q43): 12. Lectures.1 FIFO (first in first out) 11. P1.3. Purchase.1 Calculate Re-Order Quantity 9 Optimal or Economic Batch Quantity (EBQ) 9.1 Calculating Inventory Ordering Cost 6.4 Buffer Stock 6. Opening &Closing Inventory 11.2 Ledger Entries 6 Ordering & Holding Inventory 6. F9.1 Calculating Holding Cost Including Buffer Inventory 7 Optimal or Economic Order Quantity (EOQ) 7.3 Weighted Average Method 11.1 Question (12/06.2 Question (12/06.3 Maximum Inventory Level 10. Free Download & Buy.2.2 Limitations of EOQ 8 Optimal Re-Order Quantity (Bulk Purchase Discounts) 8.1 Inventory Valuation Using Weighted Average 11.1 Calculating Maximum Inventory Level 10.1 Calculating Minimum Inventory Level 10.1 Calculating Economic Batch Quantity 10 Inventory Level Management. ACCA study materials.

Q47): Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 105 of 153 Exam Topic 5: ACCOUNTING FOR MATERIALS 12. F9.3 Question (12/06. P1. Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Course. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Training. ACCA study materials. Ebook Free Download & Buy. Class. Q21: P/P. Implementation Guide. Lectures. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.

Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Capacity & Production Volume Ratios 7 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Training. Course.no Headings (click the cross-ref below for easy navigation) 1 Direct & Indirect Labour Costs 2 Methods for Relating Labour Cost to Work Done 3 Accounting for Labour 4 Remuneration Schemes 5 Labour Turnover 6 Efficiency. ACCA study materials. Implementation Guide. Class. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.no 107 107 107 107 107 108 108 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Ebook Free Download & Buy. Course. Free Download & Buy. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 106 of 153 Exam Topic 5: ACCOUNTING FOR LABOUR Exam Topic 6: ACCOUNTING FOR LABOUR Sub Exam Topics S. F9. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

1 Journal Entries for Labours 3. Ebook Free Download & Buy.3 Job Sheet 2.1 Calculating Direct & Indirect Labour Costs 4.4. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2 Conditional & Unconditional Bonus 4.2 Piece Work Systems 4.2 Labour Turnover Costs 5. Training. ACCA study materials.6 Idle Time Costs 4.7 Stipends 4.3.3 Wage Rate Basis (Daily or Weekly) 4.1 Documents Used to Record Labour Costs 2.1.6.1.1 Direct & Indirect Labour Bonus 4. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1.6. Notes for distance learning . Class.2 Calculating Direct & Indirect Labour Cost per Unit 4.1.2 Time Sheet 2. Class.2 Unavoidable Idle Time Cost 4.1.2 Ledger Entries 4 Remuneration Schemes 4.1.1 Avoidable Idle Time Cost 4.1.6.1 Attendance Sheet 2.2.5 Group Bonus Schemes 5 Labour Turnover 5. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 107 of 153 Exam Topic 5: ACCOUNTING FOR LABOUR 1 Direct & Indirect Labour Costs 1.1 Direct Labour Costs 1.1 Time Based Schemes 4. Free Download & Buy.4 Salary (Monthly) 4.1 Characteristics of Time Based Schemes 4. Lectures. Course.3 Calculation of Labour Turnover Rate 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. Implementation Guide.1 Calculating Direct & Indirect Labour Costs 4.1.2.1.2 Calculating Direct & Indirect Labour Costs per Unit 4.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2 Steps involved in Relating Labour Cost to Products 3 Accounting for Labour 3. 2 Methods for Relating Labour Cost to Work Done 2.3 Calculating Labour Cost on Piece Work Basis 4.2 Minimum Guaranteed Pay 4.4 Individual Bonus Schemes 4. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Incremental Piece Work System 4.1 Labour Turnover Causes 5.1.1.1. F9. ACCA study materials.1.3 Calculating Overtime 4.1.1. Implementation Guide. Lectures.2 Hourly Rate Basis 4.1 Calculating Direct Labour Cost per Unit 4.4.2.1.2 See calculations later.5 Overtime Premiums 4.4.3.Ecommerce/Ebusiness/Make Money Online Tutorial.2. P1. Course.1.1.

Q39) 7.2 Capacity Ratio 6.2 Question (12/06. Q49): Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials.1 Efficiency Ratio 6. Class. Q44: P/P.1 Question (P/P.1 Limitation of Efficiency Ratio 6. Course. Notes for distance learning . Capacity & Production Volume Ratios 7 Practice Questions & Solutions 7. Capacity & Production Volume Ratios 6. Implementation Guide. Training. Q29) 7. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 108 of 153 Exam Topic 5: ACCOUNTING FOR LABOUR 6 Efficiency. P1.1. Lectures. Class. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3 Question (P/P. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.4 Calculate Efficiency.3 Production Volume Ratio 6. Lectures. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

Ebook Free Download & Buy.no Headings (click the cross-ref below for easy navigation) 1 Treatment of Direct & Indirect Expenses 2 Absorption Costing 3 Calculating Products Cost Using Absorption Costing 4 Allocation (step1) & Apportionment (step2) of Production Overheads 5 Re-Apportion of Service Costs to Production Cost Centres (Step3) 6 Pre-determined Overhead Absorption Rate (step4) 7 Accounting for Overheads 8 Under or Over absorption of Overheads 9 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Implementation Guide. Lectures. ACCA study materials.no 110 110 110 110 110 110 110 110 110 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Implementation Guide. Lectures. P1. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 109 of 153 Exam Topic 7: ABSORPTION COSTING SYSTEM Exam Topic 7: ABSORPTION COSTING SYSTEM Sub Exam Topics S. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. Class. ACCA study materials. Notes for distance learning . Course.Ecommerce/Ebusiness/Make Money Online Tutorial. Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9.

1.1 Apportioning Overheads to Cost Centers Treatment of Direct & Indirect Expenses Absorption Costing Calculating Products Cost Using Absorption Costing Allocation (step1) & Apportionment (step2) of Production Overheads 5 Re-Apportion of Service Costs to Production Cost Centres (Step3) 5. Q30) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Q46: P/P.2 Selection of Basis for Overhead Absorption Rates 7 7.1 Direct Method 5.1 Blanket Rate or Single Factory Wide Rate 6. Class.3 Other Methods 5.1 Calculating Blanket Rate 6.1 Allocating Overheads to Cost Centers 4. Training. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 110 of 153 Exam Topic 7: ABSORPTION COSTING SYSTEM 1 2 3 4 4. Implementation Guide.Ecommerce/Ebusiness/Make Money Online Tutorial. Class.1 Under & Over Absorption of Overheads 8. Implementation Guide.1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Reciprocal Method (Repeated Distribution Method) 5. Free Download & Buy.1.1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Q44) 9.1.1.2 Reason For Over & Under Absorption of Overheads 9 Practice Questions & Solutions 9. P1.3.3.2 Ledger Entries Accounting for Overheads 8 Under or Over absorption of Overheads 8. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1. Lectures.1 Question (12/06.1.2. ACCA study materials. Q5: P/P.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2 Step Down Method 6 Pre-determined Overhead Absorption Rate (step4) 6.1 Calculating Over & Under Absorption of Overheads 8. F9.1 Steps for Reciprocal Method 5.3. ACCA study materials.2.1 Journal Entries 7. Notes for distance learning .2 Departmental Overhead Absorption Rate 6.2 Allocation of Overheads to Production Cost Centres 4.3 Apportion Overheads to Cost Centres 4.1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Calculating Departmental Overhead Absorption Rates 6.2.2 Reapportioning Overheads Using Reciprocal Method 5.2 Question (12/06.1 4. Lectures. Ebook Free Download & Buy. Course. Course.1.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course.no 112 112 112 112 112 112 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 111 of 153 Exam Topic 8: ABSORPTION & MARGINAL COSTING Exam Topic 8: ABSORPTION & MARGINAL COSTING Sub Exam Topics S.no Headings (click the cross-ref below for easy navigation) 1 Marginal Costing 2 Contribution 3 Absorption Costing & Marginal Costing 4 Calculate Profit or Loss under Absorption & Marginal Costing 5 Reconciliation of Profit & Loss under Absorption & Marginal Costing 6 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Implementation Guide.Ecommerce/Ebusiness/Make Money Online Tutorial. Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning . Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. Class. ACCA study materials. Free Download & Buy. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. F9. Class. Ebook Free Download & Buy. Implementation Guide.

2 Question (12/06. Free Download & Buy. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Q37) 6. F9. Lectures. Lectures. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Q4) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class.3 3. Implementation Guide. Training. Cost Of Sales & Closing Inventory Effects of Absorption & Marginal Costing on Inventory & Net Profit Summary Behavioural Aspects of Absorption Costing 4 Calculate Profit or Loss under Absorption & Marginal Costing 5 Reconciliation of Profit & Loss under Absorption & Marginal Costing 6 Practice Questions & Solutions 6.1 Calculating Contribution & Profit in Marginal Costing 2. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide.Ecommerce/Ebusiness/Make Money Online Tutorial.4 Relationship between Profit. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1. Course. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 112 of 153 Exam Topic 8: ABSORPTION & MARGINAL COSTING 1 Marginal Costing 2 Contribution 2.2 3.2 Uses of Contribution 2.1 3. Ebook Free Download & Buy. Q25: P/P. ACCA study materials.1 Question (12/06.3 Contribution Vs Profit 3 Absorption Costing & Marginal Costing 3. Q8: P/P.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. ACCA study materials. Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide.Ecommerce/Ebusiness/Make Money Online Tutorial. 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. Course. P1. ACCA study materials. Lectures.no Headings (click the cross-ref below for easy navigation) 1 Job Costing & Batch Costing 2 Uses of Job & Batch Costing 3 Benefits of Internal Job Costing 4 Accounting for Jobs & Batches 5 Calculating Job & Batch Costs 6 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Course. Free Download & Buy. Class.no 114 114 114 114 114 114 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 113 of 153 Exam Topic 9: JOB & BATCH COSTING Exam Topic 9: JOB & BATCH COSTING Sub Exam Topics S. Training. F9. Notes for distance learning . Implementation Guide.

2 Ledger Entries 5 Calculating Job & Batch Costs 6 Practice Questions & Solutions 6. Ebook Free Download & Buy. Lectures.1 Question (12/06. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 114 of 153 Exam Topic 9: JOB & BATCH COSTING 1 Job Costing & Batch Costing 1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Implementation Guide.1 Job Costing 1.2 Batch Costing 2 Uses of Job & Batch Costing 3 Benefits of Internal Job Costing 4 Accounting for Jobs & Batches 4. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Q31) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Training. Course. P1. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Course. Class.1 Journal Entries 4. Notes for distance learning . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. F9. Class.

Implementation Guide. Notes for distance learning . Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1. ACCA study materials. Course. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 115 of 153 Exam Topic10: PROCESS COSTING SYSTEM Exam Topic 10: PROCESS COSTING SYSTEM Sub Exam Topics S. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.no Headings (click the cross-ref below for easy navigation) 1 Prime Cost & Conversion Cost 2 Process Costing 3 Normal & Abnormal Losses or Gains 4 Steps Involved in Process Costing 5 Preparing Process Accounts 6 Process Costing Involving Work in Process (WIP) 7 By Products & Joint Products 8 Allocating Costs to Joint Products 9 Accounting for Joint Products 10 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Class. Lectures. Implementation Guide. Course.no 116 116 116 116 116 116 116 116 116 116 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. Class. F9. Ebook Free Download & Buy. Free Download & Buy. ACCA study materials. Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.Ecommerce/Ebusiness/Make Money Online Tutorial.

Class.1 Calculating Equivalent Cost Units for Closing WIP 6. Course.2 Allocating Cost between Actual Output & Abnormal Loss 5 Preparing Process Accounts 5.1 Under Weighted Average Method 6. Q35): Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.3 Calculating Cost per Unit of Output under Weighted Average Method 6. F9.5 Allocating Costs to Finished Goods & Closing WIP 6.1 Calculating Work in Process Using Weighted Average Method 6. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Calculating Equivalent Cost Units with Opening WIP 6. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1.2 Calculating Equivalent Cost Units with Opening WIP 6. Q2) 10. Implementation Guide.3 Question (12/06.1 Question (12/06. Lectures. Q42) 10. Q50: P/P.2 Question (12/06. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.5.2.2 Sales Value Method 9 Accounting for Joint Products 10 Practice Questions & Solutions 10.5.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Q10: P/P.1 Physical Measurement Method 8.2 Under FIFO Method 7 By Products & Joint Products 8 Allocating Costs to Joint Products 8.4 Question (12/06.1 Calculating Equivalent Cost Units for Closing WIP 6. ACCA study materials.Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. Implementation Guide.2 Conversion Cost 2 Process Costing 3 Normal & Abnormal Losses or Gains 4 Steps Involved in Process Costing 4.1.4 Calculating Cost per Unit of Output under FIFO Method 6.2 Under FIFO Method 6. Free Download & Buy. Lectures. Training. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 116 of 153 Exam Topic10: PROCESS COSTING SYSTEM 1 Prime Cost & Conversion Cost 1.6 Preparing Process Costing Accounts 6.1 Under Weighted Average Method 6.6. ACCA study materials.1 Calculate Cost per Unit of Process Output 4. Q39: P/P. Ebook Free Download & Buy.2 Calculating Work in Progress under FIFO Method 6. Notes for distance learning .1 Equivalent Cost Units 6 Process Costing Involving Work in Process (WIP) 6. Class.2. Q29: P/P.1. Q21): 10.6.1 Prime Cost 1.

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 117 of 153
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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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 118 of 153
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)

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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 119 of 153
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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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 study materials. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 120 of 153 Exam Topic12: ALTERNATIVE COST ACCOUNTING 1 Activity Based Costing (ABC) 2 Life Cycle Costing 2.1. Course.Ecommerce/Ebusiness/Make Money Online Tutorial. Q2) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Traditional Costing Techniques 5. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class.3 2. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.5 Design or Development Introduction Growth Maturity Decline 3 Target Costing 4 Total Quality Management (TQM) 5 Traditional Vs Modern Costing Techniques 5.1 2. Notes for distance learning . Implementation Guide.2 2. Ebook Free Download & Buy. Lectures. Training.1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Question (P/P. Class.1.2 Modern Costing Techniques 6 Practice Questions & Solutions 6.1. F9. Free Download & Buy.4 2. Implementation Guide.1. ACCA study materials.

Class. ACCA study materials. Ebook Free Download & Buy. P1.no 122 122 122 122 122 122 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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class.no Headings (click the cross-ref below for easy navigation) 1 Budgeting 2 Uses of Budgeting 3 Planning & Control Cycle 4 Administrative Procedures of Budgeting 5 Stages in the Budgeting Process 6 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg.Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Implementation Guide. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . Course. Course. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 121 of 153 Exam Topic14: STATISTICAL TECHNIQUES Exam Topic 13: NATURE & PURPOSE OF BUDGETING Sub Exam Topics S. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. Implementation Guide.

Course. Lectures. Q9): 6. Training.4 Budgeting Uses of Budgeting Planning & Control Cycle Administrative Procedures of Budgeting Budget Period Budget Policy Manual Delegation of Responsibilities Establishment of Budget Committee 5 Stages in the Budgeting Process 6 Practice Questions & Solutions 6. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 4.2 4. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Question (12/06. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 122 of 153 Exam Topic14: STATISTICAL TECHNIQUES 1 2 3 4 4. Notes for distance learning . Ebook Free Download & Buy. Class. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Q15) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Implementation Guide. P1. F9. ACCA study materials. Class. Lectures.1 Question (P/P.Ecommerce/Ebusiness/Make Money Online Tutorial. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.3 4. Implementation Guide.

Implementation Guide. Notes for distance learning .Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. P1. Training. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 123 of 153 Exam Topic14: STATISTICAL TECHNIQUES Exam Topic 14: STATISTICAL TECHNIQUES Sub Exam Topics S.no Headings (click the cross-ref below for easy navigation) 1 Forecasting 2 Forecasting Techniques 3 Forecasting Using High Low Method 4 Scatter Graph Diagrams & Line of Best Fit 5 Coefficient of Correlation 6 Regression Analysis 7 Calculating Regression Line Analysis 8 Adjustment for Inflation or Deflation 9 Advantages & Disadvantages of Regression Line Analysis 10 Product Life Cycle & Forecasting 11 Time Series Analysis 12 Moving Averages 13 Seasonal Variations 14 Advantages & Disadvantages of Time Series Analysis 15 Index Numbers 16 Calculating Index Numbers 17 Spread Sheet 18 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Lectures.no 124 124 124 124 124 124 124 124 124 124 124 124 124 124 124 125 125 125 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. Course. Ebook Free Download & Buy.

4 Maturity 10.1 Design Phase 10. P1.2 Coefficient of Determination 5.2 Extrapolation 2 Forecasting Techniques 2.1 Advantages & Disadvantages of High-Low Method 4 Scatter Graph Diagrams & Line of Best Fit 5 Coefficient of Correlation 5.1 Components of Time Series 11. Course.2 Seasonal Variations 11.4 Random Variations 12 Moving Averages 13 Seasonal Variations 13. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials.1 Additive Model 13. ACCA study materials. Notes for distance learning .1.1 Assumption 13. Implementation Guide. Free Download & Buy.2. F9.1 Assumptions of Regression Line Analysis 8 Adjustment for Inflation or Deflation 8. Class. Lectures. Ebook Free Download & Buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 124 of 153 Exam Topic14: STATISTICAL TECHNIQUES 1 Forecasting 1.2 Introduction 10.1 Trend 11.3 Growth 10.1.1 Assumption 13. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Calculating co-efficient of correlation 5. Training.2 Industry Specific Price Index 9 Advantages & Disadvantages of Regression Line Analysis 10 Product Life Cycle & Forecasting 10.3 Calculating Coefficient of Determination 6 Regression Analysis 7 Calculating Regression Line Analysis 7.1.2 Multiplicative Model 13.Ecommerce/Ebusiness/Make Money Online Tutorial.3 Deseasonalisation 14 Advantages & Disadvantages of Time Series Analysis 15 Index Numbers Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.3 Cyclical Variations 11. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 Interpolation 1.1.5 Decline 11 Time Series Analysis 11. Implementation Guide.1 Reliability of Forecast 3 Forecasting Using High Low Method 3. Class.1 Consumer Price Index (CPI) or Retail Price Index (RPI) 8.1.

Free Download & Buy. Notes for distance learning . Q3) 18.3 Question (12/06. Q7) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2 Question (12/06. ACCA study materials.1 Features of Spread Sheet 17.1 Simple Aggregate Index Numbers 16. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course.Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Q13) 18. ACCA study materials.5 Question (12/06.6 Question (P/P. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 125 of 153 Exam Topic14: STATISTICAL TECHNIQUES 16 Calculating Index Numbers 16. Q15) 18. F9. Q7: P/P.2 Roles of Spread Sheet 18 Practice Questions & Solutions 18. P1. Class.4 Question (P/P. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Training.1 Question (P/P. Q22: P/P. Lectures.7 Question (12/06.2 Fixed & Chain Based Index Number 17 Spread Sheet 17. Course. Implementation Guide. Implementation Guide. Q17) 18. Q14) 18. 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. Ebook Free Download & Buy. Lectures. Q26) 18.

Training. ACCA study materials. F9. Class.no Headings (click the cross-ref below for easy navigation) 1 Importance of Principle Budget Factor 2 Sales Budget 3 Functional Budgets 4 Cash Budgets 5 Master Budgets 6 What if Analysis & Scenario Planning 7 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Class. Notes for distance learning . Free Download & Buy. Ebook Free Download & Buy. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. Implementation Guide.no 127 127 127 127 127 127 127 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. 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. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 126 of 153 Exam Topic15: BUDGET PREPARATION Exam Topic 15: BUDGET PREPARATION Sub Exam Topics S.

Implementation Guide.3 Variable & Fixed Production Overhead Budget 4 Cash Budgets 5 Master Budgets 6 What if Analysis & Scenario Planning 6.1.1. Lectures. Q19) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Q18): 7.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Training.Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 127 of 153 Exam Topic15: BUDGET PREPARATION 1 Importance of Principle Budget Factor 2 Sales Budget 3 Functional Budgets 3. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Direct Labour Budget 3. Course. ACCA study materials. Notes for distance learning .3 Question (12/06. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course.1 Question (12/06. Q36: P/P. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. Q19) 7.1 Raw Materials Budget 3. Lectures.1.2 Question (12/06.1 Production Budget 3.2 What If Analysis 7 Practice Questions & Solutions 7.1 Scenario Planning 6. Implementation Guide. ACCA study materials. F9.

ACCA study materials. ACCA study materials.no Headings (click the cross-ref below for easy navigation) 1 Importance of Flexed Budgets 2 Disadvantages of Fixed budget 3 Uses of Fixed & Flexible Budgets 4 Prepare Flexible Budget 5 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. P1. Class. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course. Notes for distance learning . Course. Training. F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 128 of 153 Exam Topic16: FLEXIBLE BUDGETS Exam Topic 16: FLEXIBLE BUDGETS Sub Exam Topics S. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures.no 129 129 129 129 129 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. Ebook Free Download & Buy. Implementation Guide. Implementation Guide.

Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 129 of 153 Exam Topic16: FLEXIBLE BUDGETS 1 2 3 4 5 5. 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.Ecommerce/Ebusiness/Make Money Online Tutorial. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Training. Ebook Free Download & Buy.2 Question (12/06. Q9: P/P. Lectures. P1. Class. Q33): Importance of Flexed Budgets Disadvantages of Fixed budget Uses of Fixed & Flexible Budgets Prepare Flexible Budget Practice Questions & Solutions Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Course.1 Question (P/P. Q36): 5. Course. Free Download & Buy. Implementation Guide. ACCA study materials. Implementation Guide. Class. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

Free Download & Buy. Implementation Guide. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Training.no 131 131 131 131 131 131 131 131 131 132 132 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 130 of 153 Exam Topic17: CAPITAL BUDGETING & DISCOUNTED CASH FLOWS Exam Topic 17: CAPITAL BUDGETING & DISCOUNTED CASH FLOWS Sub Exam Topics S. P1. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.no Headings (click the cross-ref below for easy navigation) 1 Importance of Capital Investment in Planning & Control 2 Capital Vs Revenue Expenditure 3 Capital Expenditure Budget 4 Types of Interest & Interest Rates 5 Compounding & Discounting 6 Profit Vs Cash Flow 7 Relevant Cash Flows for Investment Decision 8 Irrelevant Cash Flows for Investment Decision 9 Discounted Cash Flow Techniques 10 Annuity & Perpetuity 11 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning .Ecommerce/Ebusiness/Make Money Online Tutorial. Course. Class. Lectures. Course. Lectures. Implementation Guide.

3 Fisher Formula 4.5 Technological Change 3.1.5 7. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 131 of 153 Exam Topic17: CAPITAL BUDGETING & DISCOUNTED CASH FLOWS 1 Importance of Capital Investment in Planning & Control 2 Capital Vs Revenue Expenditure 3 Capital Expenditure Budget 3.1 Compounding 5. Implementation Guide.1 Calculating Compound Factor 5.3 8. Course.4 7.2 Liquidity 3. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures.6 Disposal Proceeds 3.2 8. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Compound Interest 4.1 Simple Interest 4. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course.1 Calculating Discount Factor 6 Profit Vs Cash Flow 7 Relevant Cash Flows for Investment Decision 7. Class.1. Free Download & Buy. Class.3 Cost of Capital 3. Notes for distance learning .1 8. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Net Present Value (NPV) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.7 8.1 Simple Vs Compound Interest 4.2 Nominal Vs Real Interest Rate 4.1.7 Other Issues to Consider in Capital Expenditure Budgeting 3. Training.6 7.2 Discounting 5.2 Steps Involved in Preparing Capital Expenditure Budget 4 Types of Interest & Interest Rates 4.1. Implementation Guide. F9.1. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1. Ebook Free Download & Buy.4 8.1 7.3 7.1.1.4 Opportunity Cost 3.1.Ecommerce/Ebusiness/Make Money Online Tutorial.2 7.4 Effective Interest Rate 5 Compounding & Discounting 5.2. ACCA study materials. Lectures.1.1 Inflation/Deflation 3.5 Nominal Vs Real Cash Flows Future Cash Flows Variable Cash Flows Directly Attributable Fixed Cost Opportunity Cost Controllable Cash Flows Avoidable Cash Flows Sunk Cost or Past Cost Committed Cost Fixed Costs Non Controllable Cash Flows Unavoidable Cash Flows 8 Irrelevant Cash Flows for Investment Decision 9 Discounted Cash Flow Techniques 9.1 Issues Involved in Capital Expenditure Budgeting 3.

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Calculate Internal Rate of Return (IRR) 9. Q42) 11. Q27) 11. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 132 of 153 Exam Topic17: CAPITAL BUDGETING & DISCOUNTED CASH FLOWS 9.2 Perpetuity 11.4 Question (12/06. Course.1 Calculating Annuity Factor 10.5 Question (P/P.2 Internal Rate of Return (IRR) 9. Class. Implementation Guide. Course.1 Calculate Net Present Value (NPV) 9. Class. Q40) 11. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Calculating Payback Period 10 Annuity & Perpetuity 10. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Lectures. Free Download & Buy. ACCA study materials.6 Question (P/P.2. Lectures. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3. Q43) 11.8 Question (P/P. Q24): 11. Training. Q18): 11.3 Question (12/06.3 Payback Period 9. Q3) 11.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1. Q48): 11 Practice Questions & Solutions Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ebook Free Download & Buy.1.2 Question (12/06. F9.1 Question (12/02. Implementation Guide.7 Question (P/P.Ecommerce/Ebusiness/Make Money Online Tutorial.

Flexed Budget & Actual 2 Relative Significance of Variances 3 Potential Actions 4 Responsibility Accounting & Control 5 Controllable Vs Non Controllable Costs 6 Prepare Control Reports Exam Topic Awareness Analysis Details Composition Importance Pg.Ecommerce/Ebusiness/Make Money Online Tutorial. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Training.no 134 134 134 134 134 134 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. F9. Implementation Guide. Course. Ebook Free Download & Buy. Implementation Guide.no Headings (click the cross-ref below for easy navigation) 1 Variance b/w Fixed. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 133 of 153 Exam Topic18: BUDGETARY CONTROL & REPORTING Exam Topic 18: BUDGETARY CONTROL & REPORTING Sub Exam Topics S. Course. Class. Lectures. Lectures. ACCA study materials. 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.

Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 134 of 153 Exam Topic18: BUDGETARY CONTROL & REPORTING 1 2 3 4 5 6 Variance b/w Fixed. Lectures. Lectures. Course. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning . ACCA study materials. Implementation Guide. Flexed Budget & Actual Relative Significance of Variances Potential Actions Responsibility Accounting & Control Controllable Vs Non Controllable Costs Prepare Control Reports Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ebook Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. ACCA study materials. Training. P1. Implementation Guide. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class.

ACCA study materials. Course. Lectures. Lectures. Ebook 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.Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Training. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. Implementation Guide. Course. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.no Headings (click the cross-ref below for easy navigation) 1 Importance of Motivation in Performance Management 2 Budgetary Planning & Control System 3 Impact of Targets on Motivation 4 Managerial Incentive Schemes 5 Approaches to Budget Setting Process 6 Advantages & Disadvantages of Participative Style of Budgeting 7 Top down Vs Bottom up Approach to Budgeting 8 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 135 of 153 Exam Topic19: BEHAVIOURAL ASPECTS OF BUDGETING Exam Topic 19: BEHAVIOURAL ASPECTS OF BUDGETING Sub Exam Topics S. Class. P1. Implementation Guide. Notes for distance learning .no 136 136 136 136 136 136 136 136 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 Question (P/P. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.Ecommerce/Ebusiness/Make Money Online Tutorial.3 4. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 136 of 153 Exam Topic19: BEHAVIOURAL ASPECTS OF BUDGETING 1 2 3 4 4. P1. Q50) 8.6 Importance of Motivation in Performance Management Budgetary Planning & Control System Impact of Targets on Motivation Managerial Incentive Schemes Salary Bonus Shares Share Options Pension Benefits 5 Approaches to Budget Setting Process 6 Advantages & Disadvantages of Participative Style of Budgeting 7 Top down Vs Bottom up Approach to Budgeting 8 Practice Questions & Solutions 8. Lectures. F9. Training. Ebook Free Download & Buy. Q10) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Notes for distance learning . Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy.1 4. Class. Implementation Guide. Class. Course.5 4.4 4. Course. ACCA study materials.2 4. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials.2 Question (P/P.

P1. Class. Class. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. F9. Lectures. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 137 of 153 Exam Topic 20: STANDARD COSTING SYSTEMS Exam Topic 20: STANDARD COSTING SYSTEMS Sub Exam Topics S. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. Notes for distance learning . Ebook Free Download & Buy. Course. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.no Headings (click the cross-ref below for easy navigation) 1 Standard Costing 2 Standard Vs Marginal Vs Absorption Costing 3 Implementing Standard Costing Exam Topic Awareness Analysis Details Composition Importance Pg.Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials.no 138 138 138 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. Implementation Guide.

Class. Implementation Guide. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 138 of 153 Exam Topic 20: STANDARD COSTING SYSTEMS 1 Standard Costing 1. Training. Notes for distance learning . ACCA study materials.3 Principles of Standard Costing 2. Course. Course.2 Actual Data 2 Standard Vs Marginal Vs Absorption Costing 3 Implementing Standard Costing Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ebook Free Download & Buy. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1.Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Free Download & Buy. Lectures.1 Standard Cost Card 2. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 Definition of Standard Cost & Budgeted Cost 1. Lectures. ACCA study materials.2 Purpose of Standard Costing 1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 139 of 153
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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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 140 of 153
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)

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

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 141 of 153
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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, 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

Q40) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 142 of 153 Exam Topic 22: RECONCILIATION OF BUDGETED & ACTUAL PROFIT 1 Under Absorption Costing 2 Under Marginal Costing 3 Practice Questions & Solutions 3.Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. P1. Lectures. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. Notes for distance learning . Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class.1 Question (P/P. ACCA study materials. F9. Course. Implementation Guide. Class.

Class. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Free Download & Buy. Lectures. P1.no 144 144 144 144 144 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.no Headings (click the cross-ref below for easy navigation) 1 Mission Statement 2 Objectives 3 Macro Economics & Performance Measurement 4 Government Regulation & Performance Measurement 5 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Training. Class. F9. ACCA study materials. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. Course. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 143 of 153 Exam Topic 23: PERFORMANCE MEASUREMENT OVERVIEW Exam Topic 23: PERFORMANCE MEASUREMENT OVERVIEW Sub Exam Topics S. Implementation Guide. Implementation Guide. Ebook Free Download & Buy.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.

Class. Implementation Guide. Ebook Free Download & Buy. Lectures.1 Strategic Objectives 2. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 144 of 153 Exam Topic 23: PERFORMANCE MEASUREMENT OVERVIEW 1 Mission Statement 1.1 Purpose of Mission Statement 1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1.2.2 Role of Mission Statement in Performance Measurement 2 Objectives 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Tactical Objectives 2. Lectures. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2.3 Operational Objectives 2. Free Download & Buy.3 Operational Objectives 3 Macro Economics & Performance Measurement 4 Government Regulation & Performance Measurement 5 Practice Questions & Solutions 5. P1. Notes for distance learning .2 Role of Objectives in Performance Measurement 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials.1. Implementation Guide. Q28) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course.2 Tactical Objectives 2.1.Ecommerce/Ebusiness/Make Money Online Tutorial. F9.2.1 Purpose of Objectives 2. Training.1 Question (P/P.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Strategic Objectives 2. ACCA study materials. Course.

Course. P1.no 146 146 146 146 146 147 147 147 147 147 147 147 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9.Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Training. ACCA study materials. Class. Lectures. Ebook Free Download & Buy. ACCA study materials. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning . Implementation Guide. Lectures.no Headings (click the cross-ref below for easy navigation) 1 Ratios for Financial Performance Measurement 2 Non Financial Performance Measures 3 Balance Score Card 4 Benefits & Limitations of Balance Score Card 5 Critical Success Factors & Key Performance Indicators 6 Value for Money 7 Divisional Performance Measures 8 Advantages & Disadvantages of Both ROCE & RI 9 Characteristics of Services 10 Performance Measures for Service Industries 11 Interpretation of Performance Measures 12 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 145 of 153 Exam Topic 24: PERFORMANCE MEASUREMENT-APPLICATION Exam Topic 24: PERFORMANCE MEASUREMENT APPLICATION Sub Exam Topics S.

Ecommerce/Ebusiness/Make Money Online Tutorial.1 Gross Profit Margin 1.3 Interest Cover (Times) 1. Lectures.2 Net/Operating Profit Margin 1.5 Dividend Cover 1.3. Training.4.2 Key Performance Indicators (KPI) 5.2 Price Earnings (P/E) Ratio 1.5 Sales Growth or Decline Percentage 1.2 Inventory Turnover 1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.4.2. ACCA study materials. Course. Objectives. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.4 Financial perspective Customer satisfaction perspective Internal business perspective Innovation and learning perspective 4 Benefits & Limitations of Balance Score Card 5 Critical Success Factors & Key Performance Indicators 5.1.1 Debt to Debt plus Equity Ratio 1.1 Financial Gearing Ratios 1.1 Profitability ratios 1. Class.5 Evaluating Performance using Ratios 2 Non Financial Performance Measures 3 Balance Score Card 3. Lectures.4 Operating Cost Percentage 1.3.1 3.2. Class.3.3. ACCA study materials.3.1 Trade Receivable Turnover 1. F9.4. Course.4 Investor Ratios 1. Free Download & Buy. CSF & KPI 5.3 Gearing Ratios 1.3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3.2. Ebook Free Download & Buy.1.3 3.2 3.2 Working Capital or Liquidity Ratios 1.3 Earnings Yield 1.3.1 Earnings per Share (EPS) 1.6 Payout Ratio 1.1.4 Dividends Yield 1.4.1 Critical Success Factors (CSF) 5.1 Contribution to Profit before Interest & Tax (PBIT) 1.2.3 Strategy Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1.4. Notes for distance learning . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2 Objectives 5.1.2.1.3 Relationships between Mission.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.4.4 Current Asset Ratio 1.3 Cost of Sales Percentage 1.1 Mission 5.5 Quick Ratio or Acid Test Ratio 1.2.2 Operational Gearing Ratio 1. Implementation Guide.3 Trade Payable Turnover 1.1. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 146 of 153 Exam Topic 24: PERFORMANCE MEASUREMENT-APPLICATION 1 Ratios for Financial Performance Measurement 1. Implementation Guide.

5.2 9. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 147 of 153 Exam Topic 24: PERFORMANCE MEASUREMENT-APPLICATION 5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Q38) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course.4 Calculate Efficiency. Class.5 KPI 5. Implementation Guide.1 Efficiency Ratio 6.4 9.4 Question (P/P.4.2 Capacity Ratio 6.1 7.3 9.4. Free Download & Buy. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Q11) 12.5.5 Efficiency.1 Economy 6.1. Implementation Guide. ACCA study materials.4 CSF 5. Lectures.1 Economy 6.2 7.5.5. ACCA study materials.1 Limitation of Efficiency Ratio 6. Q14) 12.3 Activity Ratio 6. Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.3.1 Question (P/P.3 Question (P/P.6 8 Advantages & Disadvantages of Both ROCE & RI 9 Characteristics of Services 9. Capacity & Production Volume Ratios 7 Divisional Performance Measures 7.3. Lectures.4 Performance Indicators 6. Notes for distance learning .4 Organization Specific CSF & KPI 6 Value for Money 6.3 7. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1.5 Perishability Heterogeneity Intangibility Simultaneity No Transfer of Ownership Return on Capital Employed (ROCE) or Return on Investment (ROI) Calculating ROCE or ROI Return on Equity (ROE) Calculating ROE Residual Income (RI) Calculating RI 10 Performance Measures for Service Industries 11 Interpretation of Performance Measures 12 Practice Questions & Solutions 12.5 7.2 Question (P/P.2 Efficiency 6.3 Effectiveness 6.2 Efficiency 6.3 Effectiveness 6. Ebook Free Download & Buy.4 7.1 9. Q41) 12. F9. Capacity & Activity Ratios 6.4.Ecommerce/Ebusiness/Make Money Online Tutorial.5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. Notes for distance learning .no Headings (click the cross-ref below for easy navigation) 1 Cost Reduction & Value Enhancement 2 Cost Reduction Methods 3 Value Analysis 4 Practice Question & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Ebook Free Download & Buy. Class. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Training. F9. Lectures. Lectures. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 148 of 153 Exam Topic 25: COST REDUCTIONS & VALUE ENHANCEMENT Exam Topic 25: COST REDUCTIONS & VALUE ENHANCEMENT Sub Exam Topics S. Class.Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. ACCA study materials. Course.no 149 149 149 149 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials.

Course.3 Discretionary Costs 2.8 Market Research 2.2.2.2.5 TQM 2. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.4 4 Practice Question & Solutions 4.17 Information Technology 3 Value Analysis 3.2.1 Variable Costs 2.2.2. Q23): Cost Value Use Value Exchange Value Esteem Value Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1. Free Download & Buy. ACCA study materials.4 JIT 2.2. Training.1 3.6 Target Costing 2. Implementation Guide.3 3.1 Cost Control Vs Cost Reduction 2 Cost Reduction Methods 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Spending 2. Notes for distance learning .13 Work Study 2.2.2 3.2 Ways of Cost Reduction 2.11 Training 2.2.12 Communication 2.9 Outsourcing 2.1.2 Efficiency 2.2.14 Sources of Finance 2. F9.2.10 Automation 2.7 Value Analysis 2.1 Methods of Cost Reduction 2. Lectures. Course. Ebook Free Download & Buy.16 Working Capital Management 2.1 Question (P/P.15 Tax Planning 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2.2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide.2. Lectures.Ecommerce/Ebusiness/Make Money Online Tutorial. Class.2 Fixed Costs 2. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 149 of 153 Exam Topic 25: COST REDUCTIONS & VALUE ENHANCEMENT 1 Cost Reduction & Value Enhancement 1.2. Class.2. ACCA study materials.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Course.Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Implementation Guide.no Headings (click the cross-ref below for easy navigation) 1 Non Financial Performance Measures 2 Short & Long Term Performance 3 Performance Measurement in Service Industries 4 Performance Measurement in Non Profit & Public Organizations 5 Benchmarking 6 Types of Benchmarking 7 Performance Measurement Reports 8 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. P1. Lectures. Ecommerce/Ebusiness/Make Money Online . Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 150 of 153 Exam Topic 26: MONITORING PERFORMANCE & REPORTING Exam Topic 26: MONITORING PERFORMANCE & REPORTING Sub Exam Topics S. Ebook Free Download & Buy. F9. Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Training.no 151 151 151 151 151 151 151 151 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi t +1 in f Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Ebook Free Download & Buy.

Ecommerce/Ebusiness/Make Money Online .1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi t +1 in f Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy.3 Achievable 3.1.1 Explanation of Benchmarking 5.1.1 Question (P/P. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.4 Resource Utilization 3.2.2. Q1) Internal Benchmarking Competitive Benchmarking Functional Benchmarking Strategic Benchmarking Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.3.1.1.3.3 Innovation 3. Training.3.1 Standards 3.3.3 Dimensions 3.2.2 Competitive Performance 4 Performance Measurement in Non Profit & Public Organizations 5 Benchmarking 5.4 7 Performance Measurement Reports 8 Practice Questions & Solutions 8. Implementation Guide.Ecommerce/Ebusiness/Make Money Online Tutorial.3 6.2 6. Lectures.1 Motivation 3.2 Clear 3.3. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 151 of 153 Exam Topic 26: MONITORING PERFORMANCE & REPORTING 1 Non Financial Performance Measures 2 Short & Long Term Performance 3 Performance Measurement in Service Industries 3.3.2.1 Financial Performance 3.3.1.1 Equity 3. Implementation Guide.1.3 Controllability 3.2 Rewards 3.2.3. Ebook Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2 Role of Benchmarking in Performance Measurement 6 Types of Benchmarking 6. Course. Training.2 Results 3.1 6. P1. ACCA study materials. F9.2 Ownership 3. Class.1 Determinants 3.1 Quality of Service 3.2 Flexibility 3.

Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. ACCA study materials. Free Download & Buy. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Risk & Ethics P3 Business Analysis $£€ Ebusiness/Ecommerce/Make Money Online Click the hyperlinks above in underlined style to visit relevant webpage at http://accasupport. Ebook Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning This Material is NOTAvailable OFFLINE OR ONLINE except ACCASUPPORT.com Books Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 152 of 153 RELATED PRODUCTS Free Demo F2 Management Accounting F5 Performance Management F9 Financial Management P1 Governance. ACCA study materials. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Training. Course.COM & CLICKBANK. Notes for distance learning . Implementation Guide. Lectures. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. F9.

IRL. Please help me discouraging these anti-social elements. CYP. MYS. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi t +1 in f Ecommerce/Ebusiness/Make Money Online Tutorial.accasupport. MYS. SCT. SGP. HKG. IRL. HKG.HUN. F9. IRL. Implementation Guide. UK. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. MYS.99 (F2. Ebook Free Download & Buy.com amazon. Training. P7 INT. RUS.com ebay. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ZAF. ENG. ZAF. HKG. Training. P3) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. POL. This study material is not available at any other website over the internet except clickbank. P1. UK. HKG.com (preferred) or murtaza@accasupport. In addition.uk lsbf. if you find any misuse of this study material or www. where the webpages are stored. if you find any information in this study material or website that is awkward.com expgroup. other than normal etc from your viewpoint. IRL. For more info. ACCA study materials. ZWE. Ecommerce/Ebusiness/Make Money Online . VNM. MWI. F7 INT. DVDs etc. VNM. delete and add contents on the targeted websites by gaining unauthorized access to webserver. please see my privacy policy ACCA notes ACCA Ebook PDF ACCA Text Book ACCA Study Text ACCA Essential Study Text ACCA Class Notes ACCA Study Text Book 4 Exam Focused Learning ACCA books download Exam Kits Revision Kit Pocket notes Passcards Key notes F1 F2 F3 INT F4 BWA. SGP. Hackers modify. unethical. F5. F8 INT. SGP.com Opentuition £FREE Expgroup £FREE GTG £20(F1-F3)-£30(F4-P7) BPP £20(F1-F3)-£32(F4-P7) Kaplan £35 (F1-F9)-£36(P1P7) LSBF £180 (F1-P7) ACCASUPPORT. HKG. this study material is not available in the form of printed books. Reporting abuse will save other visitors to the website from being victimized. SGP. F9 P1 SGP (variant) P2 INT. SGP. PKN. MYS. UK. SGP.com getthroughguides. MYS .com scribd. PKN. GLO. ZAF and ZWE F5 F6 BWA. MLA.COM £9. Ebook Free Download & Buy.org. Lectures. UK. Class. CZE. MYS. ROM. Course. SGP. MYS . HKG. UK. CYP.COM & CLICKBANK. Notes for distance learning This Material is Not Available Offline & Online in Any Form Except ACCASUPPORT. opentuition. IRL.uk bpp.co. MLA. ZWE.co. IRL. LSO.Ecommerce/Ebusiness/Make Money Online Tutorial. Website hacking is very common over the internet. UK.com.com. P3 P4 P5 P6 CHN. CHN.com. LSO.com kaplan. CY. In addition.uk clickbank.COM ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 153 of 153 REPORT ABUSE Please inform me at kabuli_52@hotmail. HKG. IRL. I will keep confidential any corresponding between us. MLA. IND. RUS. P1. CHN.

Sign up to vote on this title
UsefulNot useful

Master Your Semester with Scribd & The New York Times

Special offer for students: Only $4.99/month.

Master Your Semester with a Special Offer from Scribd & The New York Times

Cancel anytime.