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 Study materials purchased from unauthorized source can be out of date and incomplete.Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.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

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

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

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

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

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

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

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

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

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

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . P1. 7 Limitations of Management Accounting Information Learning Objective: Explain the limitations of management information in providing guidance for managerial decision-making (K).4 Lack of Relevant & Reliable Information Sufficient (relevant) and appropriate (reliable) data may not be available to management accountant to analyse and report information based on them. Information should be from trustworthy source. They may consider provision of such information useless or reduction in their autonomy to make decisions. Class. Information should be communicated in time. Implementation Guide. Free Download & Buy. If anyone has to believe it to be true. Limitations of management information for decision-making purpose are given below. F9. 8 Practice Questions & Solutions 8. 7. ACCA study materials.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.1 Question (12/06.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.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. 7. Course. Example news would not be of any use if communicated late.3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose. Users of the information must able to understand and apply it for decision-making purpose. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 7. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 7.

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

4) Management accounting information can be presented in monetary terms such as variable cost and non-monetary terms such as number of goods reworked. relevance to the user and reliability (estimated or actual) of information required. Q38) Management accounting information is financial as well as nonfinancial. Explanation: 1) Management accounting information is produced for internal management and other employees to the organization. Class. 2) Management accounting information is not required by law. 2 and 4 Solution: Correct answer is B. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning . Lectures. Please! Remember that non-monetary information can be alphabetic as well as numerical. Data is information that has been processed in such a way as to be meaningful to its recipients. 1 and 2 B. Management accounting reports also involves interpretations of fact and figures and recommendations on the course of action taken by the management. 1 and 3 D. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 3) Management accounting information is presented flexibility depending on urgency. Is this statement true or false? (1 mark) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. 8. P1. No strict rules govern the way in which the information is presented 4.3 Question (12/06. F9. There is usually a legal requirement for the information to be produced 3. Course.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. It may be presented in monetary or non-monetary terms A. ACCA study materials. Free Download & Buy. 3 and 4 C.

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

t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Class. Course. Lectures. Implementation Guide. P1. Free Download & Buy. F9.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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

Course. Implementation Guide. Academic and professional education providers. trade associations and shareholders through general meetings both annual & extraordinary.1 Sources Outside the Organization Newspaper. Published information is used for those areas where information gathering by organization is not possible due to lack of expertise or cost associated with obtaining information. 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. References from other organizations.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. Intranet and e-mails. Formal team meetings. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy.2 Sources Inside the Organization Invoice. 1. Memo and reports. It is used where information is immediately needed. ACCA study materials. magazines and published books. Work done by government departments such as monetary policy and fiscal policy. 1. Tele communication media such as television and internet. suppliers and customers. 2.1 Uses of Published Information Published information is used as cost effective way of gathering information for initial planning. Class. GRN. External market research. P1. Observing employees attitudes and morale. Informal gossip (grapevine) around the organization. Surveys in the form of questionnaires to employees.2 Limitations of Published Information Published information may not be available in a format and medium organization wants. Vouchers and other internal documents. Notes for distance learning .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). Labour unions. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 2 Uses & Limitations of Published Information/Data Learning Objective: Explain the uses and limitations of published information/data (K). These can be competitors.

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

F9. 4. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 4. Implementation Guide.3 Sample Size Sample size is the number of items selected as sample from a population. Example: Conclusion reached on attitudes of workforce either good or bad based on sample is assumed as attitude of whole workforce in a population. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1. time and cost associated with research work. 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.2 Sample Sample denotes individual items selected from a population.1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1.4 Frequency Frequency is the average distance among samples in a population. ACCA study materials. Free Download & Buy. Course. Sample size depends on judgement of researcher. P1. Example: Selection of 10% of workforce represents sample for total workforce (population). P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lower distance leads to higher frequency and higher distance leads to lower frequency. Notes for distance learning . Result obtained based on examination of samples are assumed as result for whole population.Exam Topic 2: SOURCES OF DATA | Page 54 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Example: Population can be whole workforce within an organization for the purpose surveying labour attitude towards work. cost required and need for accuracy of outcome. Samples are used to reduce the amount of work. Class. which in turn is influenced by time available. 4. Lectures. It represents sample size of 10. Example: 10 out of 100 workers are selected from total workers.

It means frequency of samples will reduce we will move farther from means or average. Course. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used. Normal distribution is also called bell shaped curve. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. which is not covered by sample. the way in which samples is spread along the graph paper. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4. Free Download & Buy. Alternatively. Implementation Guide. Notes for distance learning .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 4.5 Distribution Distribution is the shape represented by individual coordinates when joining them together. ACCA study materials.1. In case of low frequency. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. risk of standard error increase as there can be situation sufficiently different.

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

32th etc) until required sample size is achieved. Range is established for each layer so that characteristics of each sample can be determined. P1. It forms the input to the formula for selection of subsequent variable.000 300 customers (Middle class) 151 – 500 97. However.650 150 customers (Rich) 501 – 1000 112.1 Benefits Systematic sampling does not involve risk of bias by the researcher. 23th. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer. It helps to reduce the risk of standard error. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. Similarly. Notes for distance learning . F9. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.575 Stratified sampling makes use of stratums (layers). Implementation Guide. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. systematic sampling involves selection of first sample randomly. Free Download & Buy. Example: Selection of 5th worker in a payroll register randomly then each subsequent sample is selected after 8 number of workers from recent worker (14th. Systematically sampling is used to reduce the chances of standard error. 4. Randomly selected sample is also counted as the sample.3.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 4. Samples in a population having identical characteristics are combined into one layer. Class. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. which is placed below the first layer. 4. which is more likely to be representative of whole population.3 Systematic Sampling Systematic sampling makes use of statistical techniques.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. Course.3.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population.

P1. It allows layer of high importance can be identified and makes certain that no sample of high importance is unexamined. Stratified sampling requires data to be available in electronic format in order to use spreadsheet software. If data is not available in electronic format then additional cost will be incurred to convert data into electronic format. Notes for distance learning . organization can secure large amount of sales revenue by interviewing small number of customers.Exam Topic 2: SOURCES OF DATA | Page 58 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala This process continues until all the population are allocated to layers. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Benefits It provides the basis for justification in case data gathered results in undesired outcome. Therefore. large amount of sales revenue depends on small numbers of customers.4. ACCA study materials.4.2 Limitations Stratified sampling is very time consuming in terms of allocation of each member of population into layers. Implementation Guide. From each layer certain percentages of samples are chosen for examination. F9. Therefore. It saves cost as layers of low importance can be examined in part. Example: Small amount of sales revenue depends on large number of customers. 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. Example: Usually. 4. Lectures. spreadsheet software can do this quickly and accurately. 20% samples from second layer and 100% percent samples from third layer. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. Example: 10% samples from top layer. However. Class. organization can spent comparatively less time and money to secure small amount of sales revenue. Stratified sampling involves selection of samples from each layer randomly. Course. 4.

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

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

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

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

P1. ACCA study materials. . Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.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. 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. labour and overheads.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. Unit Costs. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.no 1 2 3 4 Headings (click the cross-ref below for easy navigation) Pg. 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. Free Download & Buy. Notes for distance learning . visual & computation based questions. Lectures. Class. F9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

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

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

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

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. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. classified as direct cost. 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. 3.4 Direct Expense Direct expenses incurred in the manufacturing of a product or operating a cost centre having properties of direct cost. Example: In Car manufacturing. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 3. They are paid higher wages and incur significant part of product cost.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 67 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Monetary value can be determined reasonably Monetary value cannot be determined reasonably.2 Direct Materials Material used in the manufacturing of products having properties of direct costs. Examples: Supervisor (foreman) salary expense incurred in construction of a building (product). Notes for distance learning . F9.3 Direct Labour Labour used in the manufacturing of products having properties of direct costs. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Quantity of iron used is direct material. Lectures. P1. Free Download & Buy. Their cost is determined reasonably such as from payroll register. ACCA study materials. Elements of product cost are as follows: 3. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. by it weight of wood used in each chair. 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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

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

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

5. Taxable income above certain level is subject to higher tax rate. graphically.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. All the types of costs discussed above can have one or more of the following cost behaviours. Example: Supplier may offer 10% discount for each additional unit purchased after first 10. Lectures. units produced). Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. In theory it results in diagonal straight line when plotted on graph. Describe and illustrate. 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). Implementation Guide. P1. F9. direct. Example: Material cost will increase as each additional unit is made. Class. Fixed and variable. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. stepped fixed and semi variable costs. different types of cost behaviour. 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. Free Download & Buy.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 71 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 5 Costs Behaviour Learning Objective: Explain and illustrate with examples classifications used in the analysis of the product/service costs including by function.1 Variable Costs (Marginal Costs) Variable costs change in proportion with change in the activity level (sales volume. If there is no production then there will be no material cost. ACCA study materials. Notes for distance learning .000 units.

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

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

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.000 is divided by 10. Example: If budgeted fixed cost of $10. Notes for distance learning . ACCA study materials. However.000 units then fixed cost per unit will be equal to $1. As a result fixed costs per unit fall. Lectures.000 is divided by 20.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level. if budgeted fixed cost of same $10. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Implementation Guide.000 units then fixed cost per unit will be equal to $0. F9. total fixed cost will be charged to more units of product (activity level) than before.5. 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.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. P1. Reason is that. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class.

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

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

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

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.000 $13. Implementation Guide.000 units. ACCA study materials. To forecast total cost at given activity level.000 13.500 $13. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. Lectures.000 9.200 $12. Course.500 $12. Solution: Identifying highest and lowest activity level as in this case is production volumes.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 $12. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. Production volume Total cost (activity level) 10.000 Required: Calculate the fixed and variable components of the total cost. It is used to split total cost and semi variable cost into its fixed and variable components.1 Applying High Low Method Illustration Following data relates to ABC plc. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lowest production volume = 9. Formula: 6.000 12.000 units. Class. Notes for distance learning . Highest production volume = 13.000 11.

000.000 $2. Linear line means straight line. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper.000 and 6. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 $1 2 4. Step3: Determining fixed cost. This relationship is said to be linear. Year Sales volume Sales revenue Sales revenue per unit 1 2. Implementation Guide. Lectures. P1. Course. Example: If we divide sales revenue by sales volume in that year. ACCA study materials.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.000 $4.1 Linear Relationship Linear means straight.000 $1 3 6. It means sales volume is arising in linear fashion.000 units in year 1. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 7. Class.000 $1 Example: Sales volume 2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 4. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 2 and 3 respectively will result in a straight line if plotted on graph paper. Free Download & Buy. Notes for distance learning . then each year sales revenue per unit will be $1.000 $6.

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

However. It does not mean that national income is responsible increased birth rate. 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. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. variables are not responsible for the change in other. ACCA study materials. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2. F9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.3 Non Linear Relationship Co-ordinates of variables if plotted on graph paper do not result in straight line.2. Course. 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. Notes for distance learning . Diagram: 7. P1. Lectures.

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

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

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

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

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

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

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

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

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

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. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. (3) Manager of revenue centre is only responsible for sales. Implementation Guide. None of them Solution: Correct answer is D. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Therefore. 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. Example: Repair shop where mechanic repairs vehicles. Which of the statements. Classroom in the school where professor delivers lectures. Course. 1 only B. is true? A. Explanation: (1) ROCE (return on capital employed) takes account of investment made by the organization. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. (2) Cost centre exists in both manufacturing organization as well as service organization. 3 only D. ROCE is useful for evaluating performance of investment centre and their managers. Notes for distance learning . Revenue centre is different from profit centre. Later is responsible for revenues as well as costs. 2 only C. F9. Lectures. if any.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class.

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

Lectures. 1. 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. P1. Free Download & Buy. Ebook Free Download & Buy.2 From Name of person reporting is mentioned. Implementation Guide.3 Content of Reports 1. Training. 1.2 Purpose of Reports Purpose Details Planning Planning requires both financial and non-financial information. Senior management need information from junior management involved in day-to-day operations to be able to exercise control. Notes for distance learning . Course. Course. F9. 1.1 Users of Reports Management information reports are different from reports such as annual report. tactical and operational) require information for planning. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Management at different levels (strategic. Class. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Planning involves downwards communication from senior management to junior management. Control Control usually requires financial information such as variances. ACCA study materials. decision making and control purpose. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures.3. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 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. 1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Decision Decision-making requires both financial and non-financial making information. ACCA study materials.Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Senior management need to communicate plan to junior managers for effective implementation of plan. Control involves upwards communication from junior management to senior management.3.1 To Name of person being reported is mentioned. Users of management information reports are internal to the organization. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. which are required for external reporting purpose.

1. ACCA study materials.7 Appendix Appendix contains all supporting and related information in the body text. Implementation Guide. 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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.5 Introduction Scope of report is mentioned. Manager should be able to navigate to relevant information quickly. However. Appendix should be properly cross-referenced so that reader can quickly find information in appendix.3. Headings should be descriptive and should enable manager to have an idea about the underlying information. 1. 2 Presenting Information Using Tables. post etc) selected to send report. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Training. charts and graphs (bar charts.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. Implementation Guide. Class. Course. 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. Introduction gives brief description of information contain in the following report. P1. Body text may contain several headings and sub headings. Lectures. Introduction should enable manager to get an overview of the report. 1. Graphs & Charts Learning Objective: Present information using tables. supporting information can be presented in appendix. ACCA study materials.3. line graphs. Course. However. 1. Notes for distance learning . It means it should present all necessary information at single place without requiring manager to move back and forth. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3. Ebook Free Download & Buy.3. date of receipt can be different from date it was written depending on the channel of communication (electronic. Authorization suggests the recipient that report is sent and reviewed by appropriate person.4 Subject Purpose of report is mentioned. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial. 1.6 Body Text Body text contains the detailed information. It should be no more than three to four lines. Free Download & Buy.3. Order of writing should be logical. Lectures. F9. pie charts and scatter graphs) 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.3.3 Date Date represents the time at which report is written.

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

Scatter graphs are used for forecasting where accuracy is not necessary. Scatter graphs can be used to find trend (increasing or decreasing). Y & Z axis.2 Limitations Scatter graphs do not provide 100% accurate results. sales) could be compared. Free Download & Buy. Course. It can be used to present relationship up to three variables. ACCA study materials.2. Ebook Free Download & Buy.3.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Line graphs have three dimensions such as X. Line graphs can be used to graphically present the movement in one variable due to increase or decrease in other variable. Class. 2.1 Benefits Scatter graphs can be quickly drawn manually. Training. Graphs require statistical knowledge to read. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. F9. Scatter graphs can be used to find relationship (direct or indirect) between two variables. Class. 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. Lectures. 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. Line graphs can be used to show trends. 2.3. Notes for distance learning . 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Line graphs also show extreme increase or decrease in variable.3 Scatter Graph 2. Implementation Guide. Implementation Guide. P1. Course.Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures.2 Limitations Line graphs cannot accommodate alphabetic data so there it cannot be used to present non-financial information. Line of best is drawn based on observation where majority of the coordinates can be joined using one straight line. Graphs require statistical knowledge to read.

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

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

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

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

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

4 Practice Questions & Solutions

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

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Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 100 of 153
Exam Topic 4: PRESENTING INFORMATION

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

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Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 101 of 153
Exam Topic 5: ACCOUNTING FOR MATERIALS

Exam Topic 5:

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

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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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