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

ACCA F2 EBOOK DEC 2013

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

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

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

KEY TERMS
BROWSE BY KEY TERM

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Free Download & Buy. P1. F9. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It will enable to you make reasonable guess if you are not sure about the answer of a particular question. Class. ACCA study materials. 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) Pg. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . 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. Importance Accounting for management provides the reason for studying other exam topics. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.no 1 Purpose & Role of Management Accounting 40 2 Financial Accounting Vs Cost & Management Accounting 41 3 Planning. Lectures.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 39 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT Sub Exam Topics S. .

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

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

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

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

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

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

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

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

Free Download & Buy. 2) Management accounting information is not required by law. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Explanation: 1) Management accounting information is produced for internal management and other employees to the organization. 4) Management accounting information can be presented in monetary terms such as variable cost and non-monetary terms such as number of goods reworked. Is this statement true or false? (1 mark) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.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. relevance to the user and reliability (estimated or actual) of information required. It may be presented in monetary or non-monetary terms A.3 Question (12/06. 2 and 4 Solution: Correct answer is B. 1 and 3 D. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Data is information that has been processed in such a way as to be meaningful to its recipients. 3) Management accounting information is presented flexibility depending on urgency. Class. Course. Management accounting reports also involves interpretations of fact and figures and recommendations on the course of action taken by the management. 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. 8. P1. 1 and 2 B. Lectures. 3 and 4 C. ACCA study materials. F9. Please! Remember that non-monetary information can be alphabetic as well as numerical. Q38) Management accounting information is financial as well as nonfinancial. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning .

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

Lectures.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. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. F9. Notes for distance learning . 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. Implementation Guide. P1.

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

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

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

1. Free Download & Buy. It represents sample size of 10.1. which in turn is influenced by time available. ACCA study materials. Result obtained based on examination of samples are assumed as result for whole population. F9. Lower distance leads to higher frequency and higher distance leads to lower frequency. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 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. Class.4 Frequency Frequency is the average distance among samples in a population. 4. Example: Selection of 10% of workforce represents sample for total workforce (population). Implementation Guide. 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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 4. Example: 10 out of 100 workers are selected from total workers. time and cost associated with research work. Notes for distance learning . Samples are used to reduce the amount of work. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2 Sample Sample denotes individual items selected from a population.3 Sample Size Sample size is the number of items selected as sample from a population. Lectures.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. cost required and need for accuracy of outcome. Course. P1. 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.1. Sample size depends on judgement of researcher.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 4.

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

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

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. It helps to reduce the risk of standard error. Free Download & Buy. P1. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.575 Stratified sampling makes use of stratums (layers). 4. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 4. Class. ACCA study materials. 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. number of customers who brought goods or services of value from $151 to $500 are grouped second layer.3 Systematic Sampling Systematic sampling makes use of statistical techniques. 32th etc) until required sample size is achieved. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer. systematic sampling involves selection of first sample randomly.3. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Samples in a population having identical characteristics are combined into one layer.000 300 customers (Middle class) 151 – 500 97.3.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50.650 150 customers (Rich) 501 – 1000 112. 23th. However. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. 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. Lectures. Similarly. which is placed below the first layer. F9.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. Course. which is more likely to be representative of whole population. Randomly selected sample is also counted as the sample.1 Benefits Systematic sampling does not involve risk of bias by the researcher.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. 4. It forms the input to the formula for selection of subsequent variable.

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

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

Example: Selection of particular town (sub group) for research may be made. Course. Number of samples to be selected from each segment depends on judgement of researcher. Customers may live nearer (high frequency) to each other. It will reduce travelling cost and increase speed of research. as it is easy to approach customers in that town.5. towns can be sub divided into blocks and soon. It sub divides each groups into sub groups.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. 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. 4. P1. can be sub divided into towns. Quota sampling is especially useful when demographic balance of different group is known. economic status. Example: Locations inside the country. sex. Example: Suppose demographic balance of two females for each male in a country.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. It also makes use of groups. It is useful where primary group is too large to be used for the purpose of research.1 Multistage Sampling Multistage sampling is advanced form of clustered sampling. These sub groups are also known as secondary groups. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. language etc. Based on that researcher can select samples from a particular category in the ratio of (female to male) 2:1.6 Quota Sampling Quota sampling involves selection of definite number of samples from various categories of population. Class. cultural background. Example: Selection of 100 samples for interviewing persons from age 25 to 40 and selection 50 samples interviewing persons from age 41 to 60. Population can be categorized with respect to age. which provide most benefits in least cost. F9. Implementation Guide. ACCA study materials. Notes for distance learning . It allows the selection secondary groups.

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

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

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning .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. Implementation Guide. labour and overheads. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. P1. Course. . Cost Objects & Cost Centres 82 9 Responsibility Centres 83 10 Information Needs of Responsibility Centres 85 11 Practice Questions & Solutions 86 Exam Topic Awareness Analysis Details Composition Cost classification & behaviour is examined as text. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Class. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Unit Costs. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures.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.no 1 2 3 4 Headings (click the cross-ref below for easy navigation) Pg. Importance Knowledge of this exam topic can highly affect performance on other exam topics such as accounting for material. visual & computation based questions.

1. Organization may want to include non-production overheads for Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Material movement cost to transfer raw material from warehouse to production department. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Assembling cost is incurred to join pieces to make a chair. Finishing cost is incurred to make chair of merchantable quality. Non-production overheads are incurred to enable fluent operation of production and other organizational activities. Inspection cost is incurred to ensure chair meets quality requirements of the customer. F9. It includes all the cost relating to activities performed inside the production department. Example: Sales commission paid to sales personnel to enable organization achieve its profit-making objective. 1.2 Non-Production Costs (Period Costs) Non-production costs are overhead costs incurred for the purpose other than manufacturing of products. Class.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. For management accounting purpose. P1. costs incurred in manufacturing of chair can be following: Cutting cost is incurred to cut wood into pieces. Example: In chair manufacturing company. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy.1 Production costs Production costs are the costs incurred in manufacturing products (goods or services). Office rent paid to coordinate organizational activities. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. it depends upon organization policy whether to include non-production overheads into product cost or not. Interest expense paid against raise funds to carryout production and selling activities. 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. ACCA study materials. Implementation Guide. Lectures.

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

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

Free Download & Buy.3 Direct Labour Labour used in the manufacturing of products having properties of direct costs. by it weight of wood used in each chair. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. Lectures. Their cost is determined reasonably such as from payroll register.2 Direct Materials Material used in the manufacturing of products having properties of direct costs. Class. Skilled labour used in manufacturing of products are considered as direct labour Reasons: They do work of specialized nature and can be indentified for each product separately. Example: In Car manufacturing. They are paid higher wages and incur significant part of product cost.4 Direct Expense Direct expenses incurred in the manufacturing of a product or operating a cost centre having properties of direct cost. Elements of product cost are as follows: 3. Quantity of iron used is direct material. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 3. classified as direct cost. Course. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Examples: Supervisor (foreman) salary expense incurred in construction of a building (product). ACCA study materials.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. 3. Example: Example: Reasonable monetary value of Polished used in finishing of each wood can be determined by chair cannot determined multiplying price per kg of wood reasonably. 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. Notes for distance learning . F9. Implementation Guide.

Reasons: They do multiple jobs of general nature.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs. Class. They are not identifiable to individual products. They may be temporary workers so formal records may not be present to determine its cost to the organization in exact monetary value.2 Indirect Labour Labour costs having properties of indirect costs.O. 3. Example: Amount of adhesive material used to join pieces wood in making chair. They are paid relatively lower wages or salaries than skilled workers and unlikely to be form major part of product cost.5. 3.H) These are costs having properties of indirect costs. 3. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Following are the components of factory overhead costs. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. These costs are incurred for the manufacturing of products in the production department. Example: Handling material and providing tools to skilled labours when needed. Semi-skilled & unskilled labours are considered indirect costs. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.5. Implementation Guide.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 68 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Salary of storekeeper to look after inventory in a warehouse (cost centre). Free Download & Buy. Lectures. 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. Course. P1.5.5 Production or Factory Overheads (F. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3 Indirect Expenses Indirect expenses are costs having properties of indirect cost.

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

Course. sales. Free Download & Buy. Performance It enables senior management to held measurement accountable operational managers for their area of responsibility such as production. Production cost usually changes with production and sales volume. selling & distribution) activities. 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. They are cost to the organization itself. Notes for distance learning . P1. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Pricing It enables management to set productselling price more rationally. Production costs which are directly identifiable to the products can be justified to customer where as non-production costs are treated as period cost because it would be unfair to charge customers for administration and selling cost. Separate information available for production and nonproduction cost help to discharge responsibly under financial reporting requirement. 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. ACCA study materials. F9. Reporting Financial reporting standards require separate disclosure of production and nonproduction cost. So that those products generating lower gross profit than operating cost incurred could be weeded out. Implementation Guide. Forecasting It allows estimating production and nonproduction cost separately. administration and finance etc.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.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. Non-production cost such as administration cost usually changes with operating philosophy of the organization than production and sales volume. Class. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

000 units. Fixed and variable. graphically. Example: Supplier may offer 10% discount for each additional unit purchased after first 10. Notes for distance learning . Example: Material cost will increase as each additional unit is made. F9. Implementation Guide. Lectures. different types of cost behaviour. P1.1 Variable Costs (Marginal Costs) Variable costs change in proportion with change in the activity level (sales volume.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. Taxable income above certain level is subject to higher tax rate. If there is no production then there will be no material cost. In theory it results in diagonal straight line when plotted on graph. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. stepped fixed and semi variable costs. Describe and illustrate. 5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. direct.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. but in practice this may not be the case because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). units produced). ACCA study materials. All the types of costs discussed above can have one or more of the following cost behaviours. Course. 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. Lectures. 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. In theory it results in horizontal straight line when plotted on graph. Example: Material cost per unit for 11th unit would be lower if supplier offers discount on each extra unit purchased after 10 units. Class. ACCA study materials. but in practice it is different because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. Implementation Guide. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. Example: Material cost (sugar) per unit (kg) for 10th unit will be same material cost per unit for 1st unit.2 Variable Costs per Unit Variable costs per unit remain constant regardless of change in activity level. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

total fixed cost borne by the business will be increased. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. P1. Example: Opening of new retail shop due to increased sales demand for business products can give rise to additional rent expense. When plotted on graph. which remain constant regardless of change in activity level. Lectures. fixed costs only remain constant within limited range of activity level. Beyond that range. Class. Notes for distance learning . Implementation Guide. In the longer-term organization’s activity level may be different resulting in different fixed cost. in the long term all costs have tendency to be variable. Therefore. It means fixed costs are fixed only in short-term. it gives horizontal straight line same as variable cost per unit. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.3 Fixed Costs Fixed costs are costs. However. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9.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. Course. it may no longer be fixed. As a result. 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.

000 units then fixed cost per unit will be equal to $1. if budgeted fixed cost of same $10.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level.000 units then fixed cost per unit will be equal to $0. ACCA study materials.5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. As a result fixed costs per unit fall. Example: If budgeted fixed cost of $10.000 is divided by 20. However.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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. total fixed cost will be charged to more units of product (activity level) than before. Class.000 is divided by 10. P1. Lectures. Reason is that. Notes for distance learning .

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

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

Class. Free Download & Buy.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 5.7 Total Cost Total cost is the sum of all costs such as variable and fixed cost. P1. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. If it will involve fixed cost then it will be greater than zero at zero activity level. F9. ACCA study materials. Diagram: y Total Cost Y=a+bx Cost b a Activity Level x Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Semi variable costs are separated into variable and fixed parts. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Implementation Guide.

Class. P1.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.500 $13. Solution: Identifying highest and lowest activity level as in this case is production volumes.000 units.000 11.000 12. Lowest production volume = 9. Free Download & Buy. Formula: 6.200 $12. Notes for distance learning . Course.000 $12. Lectures.000 9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.000 13.1 Applying High Low Method Illustration Following data relates to ABC plc.000 units. F9.000 Required: Calculate the fixed and variable components of the total cost. 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. Production volume Total cost (activity level) 10. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. It is used to split total cost and semi variable cost into its fixed and variable components. Implementation Guide. To forecast total cost at given activity level. Highest production volume = 13. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 $13. ACCA study materials.500 $12.

000 $1 Example: Sales volume 2. Linear line means straight line. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. It means sales volume is arising in linear fashion. Implementation Guide. Course. Free Download & Buy.000 $1 2 4. P1.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. 2 and 3 respectively will result in a straight line if plotted on graph paper. Example: If we divide sales revenue by sales volume in that year. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper.000 and 6.1 Linear Relationship Linear means straight. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 units in year 1. F9.000 $6.000 $4.000 $2.000 $1 3 6.000.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. This relationship is said to be linear. Step3: Determining fixed cost. ACCA study materials. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. 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. Lectures. 4. 7. then each year sales revenue per unit will be $1. Year Sales volume Sales revenue Sales revenue per unit 1 2. Notes for distance learning . Class.

7.2 Types of Linear Relationships There are following types of relationship exists between variables. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1.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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials.2.2. Class.1 Direct Relationship Diagram: Increase or decrease in one variable leads to increase or decrease in other respectively. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Spurious Linear relationship (having linear relationship but do not have any meaning). Course. Direct or Positive Linear relationship. Free Download & Buy. Inverse or Negative Linear relationship.2 Indirect Relationship Increase or decrease in one variable leads to decrease or increase in other variable respectively. F9. such as production volume (x) and total cost (y). t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Lectures. 7. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Non-linear relationship.

It does not mean that national income is responsible increased birth rate. Implementation Guide.3 Non Linear Relationship Co-ordinates of variables if plotted on graph paper do not result in straight line. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. However.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. Class. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course. Lectures.4 Spurious Relationship Increase or decrease in one variable result in increase or decrease/decrease or increase in other variable respectively. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. variables are not responsible for the change in other. 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. ACCA study materials. P1. Example: Increase in birth rate and increase in national income both can increase and decrease at the same time.2.2. F9. Diagram: 7.

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

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

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

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

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

Q17): A manufacturing organisation incurs costs relating to the following: (1) Commission payable to salespersons. (1). 11.2 Question (12/06. (2) Inspecting all products. Explanation: (1) Commission payable to sales person is obviously classified as selling cost. Implementation Guide. Class. ACCA study materials. Therefore. F9. (1) and (2) only B. Customers frequently make purchase considering packaging of products as indicator of quality. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. it is not a direct cost for the product. Course. amount of rent is not directly identifiable to the product. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. (2) and (3) only D. Therefore. Therefore. Explanation: Rent expense relates to factory and factory is used to make more than one product. it is considered as production cost. Which of these costs are classified as production costs? A. (2) Inspection of products is done in production department. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. (3) Packing products is part of the product.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. P1. (1) and (3) only C. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Inspection is made to check the quality of production processes. Lectures. It is because inspection is part of production process.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. (2) and (3) Solution: Correct answer is C. (3) Packing the products at the end of the manufacturing process prior to moving them to the warehouse. Free Download & Buy. Notes for distance learning .

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

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

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

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

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

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

charts and graphs (bar charts. F9. Implementation Guide.5 Introduction Scope of report is mentioned. Graphs & Charts Learning Objective: Present information using tables. However. Class. 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.7 Appendix Appendix contains all supporting and related information in the body text. Lectures.3.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Appendix should be properly cross-referenced so that reader can quickly find information in appendix. Free Download & Buy. 1. date of receipt can be different from date it was written depending on the channel of communication (electronic.3. ACCA study materials.4 Subject Purpose of report is mentioned.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. P1. Headings should be descriptive and should enable manager to have an idea about the underlying information. Introduction gives brief description of information contain in the following report.3. post etc) selected to send report. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Manager should be able to navigate to relevant information quickly.6 Body Text Body text contains the detailed information. Order of writing should be logical.3. 2 Presenting Information Using Tables. 1. ACCA study materials. 1. supporting information can be presented in appendix. 1. Ebook Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Course.3 Date Date represents the time at which report is written. However. Body text may contain several headings and sub headings. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.3. Class. Lectures. Implementation Guide. It should be no more than three to four lines. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. Authorization suggests the recipient that report is sent and reviewed by appropriate person. It means it should present all necessary information at single place without requiring manager to move back and forth. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Training.3. 1. line graphs. 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. Introduction should enable manager to get an overview of the report.

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

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

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

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

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

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

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

4 Practice Questions & Solutions

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

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Exam Topic 4: PRESENTING INFORMATION

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

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Exam Topic 5: ACCOUNTING FOR MATERIALS

Exam Topic 5:

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

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Exam Topic11: SERVICE COSTING SYSTEM

Exam Topic 11:

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

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Exam Topic11: SERVICE COSTING SYSTEM

1 2 3 4

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

4.1 Question (12/06, Q24)

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Exam Topic12: ALTERNATIVE COST ACCOUNTING

Exam Topic 12:

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

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Exam Topic 21: VARIANCE ANALYSIS

Exam Topic 21:

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

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Exam Topic 21: VARIANCE ANALYSIS

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

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

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

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

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

6 Interpreting Variances 7 Investigating Variances
7.1 Reasons for Variances

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

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Exam Topic 22: RECONCILIATION OF BUDGETED & ACTUAL PROFIT

Exam Topic 22:

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

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