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

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

CDs. Millions of papers can save thousands of trees each day. However. PDF file format is widely used file format used to compress file size of electronic documents such as ebooks and takes very little time to load as compare to ebooks having EXE file format. tablets. One step secured order form without any Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Implementation Guide. laptop. Lectures. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ebook Free Download & Buy. It also prevents CO2 emission in traveling or delivery of printed books in addition to traveling or delivery cost and time. In addition. 23) Environment Friendly: Reading Ebooks on digital media such as PC. Training. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. it is our moral duty to care for environment and society who lives in that environment. Step-by-step guidance is given for downloading ebook for first time buyers. Lectures. Course. ACCA study text ebook is searchable through any software having find and replace function. You can benefit from studying immediately after download. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 20 of 153 notes too. Class. Class. conversion of PDF into DOC. ACCA study materials.Ecommerce/Ebusiness/Make Money Online Tutorial. TXT etc format may distort structure of an ebook or make it unreadable at all. It can be used on multiple computers and mobile device without any limitation imposed on the number of devices. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. cell phones are among the best ways to save papers and therefore. Implementation Guide. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. environment from greenhouse effect. Notes for distance learning 24) Instant Download: . Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.

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

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

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

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

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

Click previous view button to go back. Course. Course. Training. Explanations provide the reasons for correctness or un correctness of particular statements and calculation. Highlighting is used show the relationship or connection between words and figures. Tree formats etc) presentations of theoretical knowledge. Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It provides broad information on composition (theoretical v computational) and importance of each paper in exam context. Implementation Guide. 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. Implementation Guide. CDs.Ecommerce/Ebusiness/Make Money Online Tutorial. Example provides practical application of technical theoretical knowledge. Lectures. Class. ACCA study materials. Lectures. Notes for distance learning . P1. Formula is mathematical equations and tabular formats. It provides list of main headings at the beginning of each exam topic. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 27 of 153 USER GUIDE E book features Learning Objective Sub Exam Topics Exam Topic Awareness Exam Support Example Illustration Explanation Formula Diagram Cross reference Details Learning objective sets the motive of learning particular exam topic. Class. Charts. F9. Cross-referencing are hyperlinks to other exam topics. You have to just click relevant heading in a list to reach there. Illustration provides numerical applications of theoretical knowledge. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Diagrams are visual (Graph. Highlighting Bookmarks Screen Shot: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. Click bookmark icon in the side bar (see below) to jump to specific exam topic in the ebook. Free Download & Buy. Exam Support provides detailed information on application of theory and calculations in exam context.

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

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

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

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

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

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

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

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

7.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.1 Question (12/06.3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose. If anyone has to believe it to be true. Implementation Guide. 7. 8 Practice Questions & Solutions 8. Users of the information must able to understand and apply it for decision-making purpose. Class. Course. P1. ACCA study materials. F9. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 7. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 7.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Limitations of management information for decision-making purpose are given below. They may consider provision of such information useless or reduction in their autonomy to make decisions. Information should be from trustworthy source. Information should be communicated in time.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. 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). Free Download & Buy.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. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

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

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

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

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

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

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

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

Exam Topic 2: SOURCES OF DATA | Page 54 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Example: Population can be whole workforce within an organization for the purpose surveying labour attitude towards work. It represents sample size of 10. Notes for distance learning .4 Frequency Frequency is the average distance among samples in a population. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1.1. 4. Lower distance leads to higher frequency and higher distance leads to lower frequency. P1. Example: Conclusion reached on attitudes of workforce either good or bad based on sample is assumed as attitude of whole workforce in a population. 4. 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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. F9. Free Download & Buy. Lectures. Sample size depends on judgement of researcher. 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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. which in turn is influenced by time available. Samples are used to reduce the amount of work.1.2 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. Result obtained based on examination of samples are assumed as result for whole population. time and cost associated with research work. Implementation Guide. 4. cost required and need for accuracy of outcome. ACCA study materials. Example: Selection of 10% of workforce represents sample for total workforce (population). Example: 10 out of 100 workers are selected from total workers. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

the way in which samples is spread along the graph paper. which is not covered by sample. Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4.1. It means frequency of samples will reduce we will move farther from means or average.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.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. Implementation Guide. ACCA study materials. Class. Lectures. Course. P1. Notes for distance learning . F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. In case of low frequency.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used.1. Normal distribution is also called bell shaped curve. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. risk of standard error increase as there can be situation sufficiently different. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Alternatively. Free Download & Buy.5 Distribution Distribution is the shape represented by individual coordinates when joining them together.

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

1 Benefits Systematic sampling does not involve risk of bias by the researcher. Course. F9. systematic sampling involves selection of first sample randomly. Randomly selected sample is also counted as the sample. Lectures.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. 23th. Samples in a population having identical characteristics are combined into one layer. which is placed below the first layer. which is more likely to be representative of whole population. ACCA study materials. 4. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.Exam Topic 2: SOURCES OF DATA | Page 57 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4.3.575 Stratified sampling makes use of stratums (layers).3. Free Download & Buy. It helps to reduce the risk of standard error. Range is established for each layer so that characteristics of each sample can be determined. 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. 4. Systematically sampling is used to reduce the chances of standard error. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 4.000 300 customers (Middle class) 151 – 500 97.3 Systematic Sampling Systematic sampling makes use of statistical techniques. 32th etc) until required sample size is achieved. Notes for distance learning .650 150 customers (Rich) 501 – 1000 112. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. However. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. It forms the input to the formula for selection of subsequent variable. Similarly.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population.

2 Limitations Stratified sampling is very time consuming in terms of allocation of each member of population into layers. 4. F9. 4. Stratified sampling requires data to be available in electronic format in order to use spreadsheet software. Therefore. 20% samples from second layer and 100% percent samples from third layer.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. Class. If data is not available in electronic format then additional cost will be incurred to convert data into electronic format. Implementation Guide. Course.4.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It saves cost as layers of low importance can be examined in part. large amount of sales revenue depends on small numbers of customers. Example: 10% samples from top layer. spreadsheet software can do this quickly and accurately. However. Notes for distance learning . organization can secure large amount of sales revenue by interviewing small number of customers. ACCA study materials.4. P1.1 Benefits It provides the basis for justification in case data gathered results in undesired outcome. From each layer certain percentages of samples are chosen for examination. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. organization can spent comparatively less time and money to secure small amount of sales revenue. Therefore. Stratified sampling involves selection of samples from each layer randomly. 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. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

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

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

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

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

Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 63 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR Sub Exam Topics S. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Importance Knowledge of this exam topic can highly affect performance on other exam topics such as accounting for material. Class. F9. Lectures. Implementation Guide. Free Download & Buy. P1. Notes for distance learning . Unit Costs. 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. Course.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. . Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. labour and overheads. ACCA study materials. visual & computation based questions.

Interest expense paid against raise funds to carryout production and selling activities. Course. Notes for distance learning . Office rent paid to coordinate organizational activities. Example: In chair manufacturing company. Example: Sales commission paid to sales personnel to enable organization achieve its profit-making objective. Inspection cost is incurred to ensure chair meets quality requirements of the customer. Free Download & Buy. Lectures. Material movement cost to transfer raw material from warehouse to production department. Finishing cost is incurred to make chair of merchantable quality. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Organization may want to include non-production overheads for Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It includes all the cost relating to activities performed inside the production department. Packaging cost is incurred to ensure chair reaches to customer in good condition. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. 1. For management accounting purpose. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. F9. Class. it depends upon organization policy whether to include non-production overheads into product cost or not.2 Non-Production Costs (Period Costs) Non-production costs are overhead costs incurred for the purpose other than manufacturing of products. costs incurred in manufacturing of chair can be following: Cutting cost is incurred to cut wood into pieces. Non-production overheads are incurred to enable fluent operation of production and other organizational activities.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. 1.1 Production costs Production costs are the costs incurred in manufacturing products (goods or services). Assembling cost is incurred to join pieces to make a chair.

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

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

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

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 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 Indirect Expenses Indirect expenses are costs having properties of indirect cost. 3. These costs are incurred for the manufacturing of products in the production department.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).5. 3. 3. Implementation Guide. 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. They are not identifiable to individual products. Notes for distance learning . Course. ACCA study materials. Following are the components of factory overhead costs.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs. 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.O. Reasons: They do multiple jobs of general nature.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.5.5 Production or Factory Overheads (F. 3.5.2 Indirect Labour Labour costs having properties of indirect costs. They may be temporary workers so formal records may not be present to determine its cost to the organization in exact monetary value. Lectures. Class. F9.H) These are costs having properties of indirect costs. P1. Semi-skilled & unskilled labours are considered indirect costs. Example: Handling material and providing tools to skilled labours when needed. Free Download & Buy.

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

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

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

Lectures. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. In theory it results in horizontal straight line when plotted on graph.2 Variable Costs per Unit Variable costs per unit remain constant regardless of change in activity level. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. Notes for distance learning . but in practice it is different because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). Course. Free Download & Buy.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 72 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5. Example: Material cost (sugar) per unit (kg) for 10th unit will be same material cost per unit for 1st unit. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Example: Material cost per unit for 11th unit would be lower if supplier offers discount on each extra unit purchased after 10 units. ACCA study materials. Class.

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

Implementation Guide. P1. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: If budgeted fixed cost of $10. Course. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.5. Reason is that.000 units then fixed cost per unit will be equal to $0. As a result fixed costs per unit fall.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: 5.000 is divided by 10. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. However.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level. if budgeted fixed cost of same $10. total fixed cost will be charged to more units of product (activity level) than before. F9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.000 is divided by 20.000 units then fixed cost per unit will be equal to $1. Class. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

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

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

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

000 $12. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Formula: 6.500 $13.1 Applying High Low Method Illustration Following data relates to ABC plc.000 11. ACCA study materials.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 78 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 6 High Low Method Learning Objective: Use high/how analysis to separate the fixed and variable elements of total costs including situations involving semi variable and stepped fixed costs and changes in the variable cost per unit.000 $13. Highest production volume = 13.000 units. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Production volume Total cost (activity level) 10.200 $12. Lowest production volume = 9. Implementation Guide.000 13. To forecast total cost at given activity level. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Solution: Identifying highest and lowest activity level as in this case is production volumes.000 12. P1. Class. Lectures.000 units.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.500 $12.000 9. It is used to split total cost and semi variable cost into its fixed and variable components. Notes for distance learning . F9. Course.000 Required: Calculate the fixed and variable components of the total cost.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 2 and 3 respectively will result in a straight line if plotted on graph paper. ACCA study materials. F9. It means sales volume is arising in linear fashion. then each year sales revenue per unit will be $1. Year Sales volume Sales revenue Sales revenue per unit 1 2.000 units in year 1. Lectures.000 $1 Example: Sales volume 2. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. Course.1 Linear Relationship Linear means straight. Step3: Determining fixed cost. 7. Linear line means straight line.000 $6.000 $1 3 6. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.000 $4. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.000. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. This relationship is said to be linear. Free Download & Buy. Example: If we divide sales revenue by sales volume in that year.000 $2.000 and 6.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. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 4.000 $1 2 4. Implementation Guide.

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

t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.3 Non Linear Relationship Co-ordinates of variables if plotted on graph paper do not result in straight line. Course. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. Diagram: 7. Lectures.2. It does not mean that national income is responsible increased birth rate. However. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 81 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: Example: Sales of ice cream may decrease 7.2. Class. Example: Increase in birth rate and increase in national income both can increase and decrease at the same time.4 Spurious Relationship Increase or decrease in one variable result in increase or decrease/decrease or increase in other variable respectively. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Notes for distance learning . variables are not responsible for the change in other. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

Diagrams: 8 Cost Units. Cost Objects & Cost Centres Learning Objective: Explain and illustrate the concept of cost objects. 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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Unit Costs. F9. cost units and cost centres. It does not mean that increase in market demand is responsible for decrease in total cost. P1. increase in market demand for product and decrease in total cost can happen at the same time. Course. Notes for distance learning . Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy.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. Class. ACCA study materials. Lectures.

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

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

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

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

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

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

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

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

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

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

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

1. Course. line graphs. Order of writing should be logical. Headings should be descriptive and should enable manager to have an idea about the underlying information. 1. Ebook Free Download & Buy.6 Body Text Body text contains the detailed information. Class. Class. It means it should present all necessary information at single place without requiring manager to move back and forth.3. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. supporting information can be presented in appendix.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. It should be no more than three to four lines. 1.7 Appendix Appendix contains all supporting and related information in the body text. 1.5 Introduction Scope of report is mentioned. ACCA study materials. date of receipt can be different from date it was written depending on the channel of communication (electronic. However.Ecommerce/Ebusiness/Make Money Online Tutorial. Manager should be able to navigate to relevant information quickly. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. However.3 Date Date represents the time at which report is written. Graphs & Charts Learning Objective: Present information using tables. post etc) selected to send report.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3.3. Training. Notes for distance learning . Introduction gives brief description of information contain in the following report. P1.4 Subject Purpose of report is mentioned. Introduction should enable manager to get an overview of the report.3. Lectures. Implementation Guide. 2 Presenting Information Using Tables. Implementation Guide. ACCA study materials. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 94 of 153 Exam Topic 4: PRESENTING INFORMATION 1. Course. Appendix should be properly cross-referenced so that reader can quickly find information in appendix. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Body text may contain several headings and sub headings. 1. Authorization suggests the recipient that report is sent and reviewed by appropriate person. charts and graphs (bar charts.3. F9. 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.

Implementation Guide. Lectures. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 95 of 153 Exam Topic 4: PRESENTING INFORMATION 2. 2. Course. ACCA study materials. Class. Free Download & Buy. Line graphs are also difficult to present manually.2 Line Graphs Diagram: Y Currency unit Selling price Cost per unit Sales volume 2. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 2. spreadsheet programs such as Microsoft Excel or Lotus can do it automatically and cost effectively using the data fed. Course. Training.Ecommerce/Ebusiness/Make Money Online Tutorial.1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. However. Notes for distance learning X . P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Tables are used to summaries information. Class. Tables save time as it avoids relabeling data and information each time they are presented. ACCA study materials.1 Tables 2. Ebook Free Download & Buy. It requires artistic skill to draw neat and clean graph.2 Limitations Tables are not useful for explaining and discussing financial and nonfinancial issues. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Tables are used to compare data and information. Lectures.1 Benefits Line graphs are time consuming to present manually. Tables are used to analyse trend.1.2.1 Benefits Tables are cost effective and easy to present. F9.

It can be used to present relationship up to three variables.2 Limitations Scatter graphs do not provide 100% accurate results. Line graphs have three dimensions such as X. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Line graphs can accommodate more than one line so the performance of different entities (organizations or individuals) regarding same variable (for example.2. Implementation Guide. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 2. Line graphs can be used to show trends. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Line graphs can be used to graphically present the movement in one variable due to increase or decrease in other variable.1 Benefits Scatter graphs can be quickly drawn manually. Ebook Free Download & Buy. Line of best is drawn based on observation where majority of the coordinates can be joined using one straight line.3. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 96 of 153 Exam Topic 4: PRESENTING INFORMATION Line graphs are used to present data visually. Course. 2. Scatter graphs can be used to find relationship (direct or indirect) between two variables. Scatter graphs can be used to find trend (increasing or decreasing). Line graphs also show extreme increase or decrease in variable. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2 Limitations Line graphs cannot accommodate alphabetic data so there it cannot be used to present non-financial information. Class. Graphs require statistical knowledge to read. Implementation Guide. Notes for distance learning . Training. F9. Scatter graphs are used for forecasting where accuracy is not necessary. Graphs require statistical knowledge to read.3.3 Scatter Graph 2. Course. Class. Lectures. sales) could be compared. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Y & Z axis. ACCA study materials. 2. Lectures.

Ebook Free Download & Buy. Let sales revenue be the variable. Example: Sales revenue generated by each product at each quarter during the year. Similarly. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Bar charts have two dimensions. F9. Notes for distance learning . Free Download & Buy. Lectures. ACCA study materials. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. it can also present those variables along the horizontal X-axis.Ecommerce/Ebusiness/Make Money Online Tutorial. Bar charts can be used to present sales revenue bar at each quarter during the year on X axis and currency unit ($) at Y-axis. Bar charts can accommodate more detailed analysis of variables than other graphs and charts such as pie chart. 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. bar charts can use more than one variable. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 97 of 153 Exam Topic 4: PRESENTING INFORMATION 2.4. Implementation Guide.4 Bar Charts Diagram: Y $ 6 5 4 3 2 1 0 Q1 Q2 Q3 Q4 1 1 1 X Sales revenue Cost Scaleof =sales $(000) 2. However. Class. Each variable can be assigned different colour. Bar charts enable comparison of variable more accurately as it provides scale for measurement of variables along the vertical Y-axis. Training. Course. Example: Variables would be shown at X axis and scales for measurement of variables would be shown at Y-axis.1 Benefits Bar charts can be used to present data visually. Course. Lectures. Class. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1.

5. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . ACCA study materials. Bar charts do not present trend. Graphs require statistical knowledge to read. Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Pie charts gives information in fraction.4.2 Limitations Bar charts are not suitable for presenting trends. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class.5 Pie Charts Diagram: 2. Fractions are understandable by non-financial managers easily. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 2. Free Download & Buy. Bar charts are time consuming to draw manually. Class. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 98 of 153 Exam Topic 4: PRESENTING INFORMATION Example: Bar charts can accommodate bars for sales revenue and cost of sales at each quarter during the year. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. However.1 Benefits Pie charts are used to present data and information visually.Ecommerce/Ebusiness/Make Money Online Tutorial. 2. spreadsheet software can quickly do it. Implementation Guide. Implementation Guide. ACCA study materials. Course. Bar charts only show position of variable (sales) at particular interval such as Quarters. Bar charts cannot be used for forecasting purpose. Ebook Free Download & Buy. Course. Lectures.

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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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