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

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

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

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

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

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

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

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

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

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

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

Data Data is the collection of raw facts and figures. Issues covered by the strategic planning include product development and marketing strategy. Information Information is the meaningful compilation of data. Reports.e. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Statement of comprehensive income and statement of financial position are examples of data. P1. Data do not support decisionmaking.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 45 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Largely planning based on external environmental information. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. beneficial User-targeted Information should be targeted to appropriate person i. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. how frequent machine maintenance should be carried out? 5 Difference between Data & Information Learning Objective: Distinguish between data and information (K). Information supports decisionmaking. Attributes Accurate Complete Details Information should be free from any arithmetical or grammatical mistakes. Notes for distance learning . Free Download & Buy. how much units need to be manufactured for each product? What kind of pricing technique to adopt? Planning based on internal historical data (past experiences). P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 6 Attributes of Good Information Learning Objective: Identify and explain the attributes of good information. Issues covered by operational planning include. Implementation Guide. Break up of strategic plans into plans capable of implementation. Class. such as monthly control reports to the management on organizational performance are an example of information. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. who have the ability to make decisions based on such information. CostBenefits of obtaining information must exceed its costs. Information should not be less than 100%. ACCA study materials. Deciding.

They may consider provision of such information useless or reduction in their autonomy to make decisions. Free Download & Buy. Information should be communicated in time.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 7. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. F9. Notes for distance learning . If anyone has to believe it to be true.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 46 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Relevant Authoritative Timely Easy to use Information should be relevant to the matter under consideration. Class.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. Example news would not be of any use if communicated late.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Users of the information must able to understand and apply it for decision-making purpose. 7. 8 Practice Questions & Solutions 8. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 Question (12/06. Implementation Guide. Lectures. 7 Limitations of Management Accounting Information Learning Objective: Explain the limitations of management information in providing guidance for managerial decision-making (K).2 Lack of time Managers may not have enough time to read every report thoroughly presented to them or management accountant may not able to supply information within time. Limitations of management information for decision-making purpose are given below. 7. 7.3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose. ACCA study materials.

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

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

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

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

F9.no Headings (click the cross-ref below for easy navigation) Pg. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Importance Knowledge of this exam topic does not affect performance on other exam topics. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 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. P1. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.no 1 Sources of Data & Information 52 2 Uses & Limitations of Published Information/Data 52 3 Impact of Economic Environment on Cost & Revenue 53 4 Sampling Methods or Techniques 53 5 Choosing Sampling Methods 61 6 Practice Questions & Solutions 61 Exam Topic Awareness Analysis Details Composition Sources of data is examined as text based questions. Free Download & Buy. ACCA study materials. Lectures.

Formal team meetings. 2. Labour unions. 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. P1. suppliers and customers. Informal gossip (grapevine) around the organization. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. These can be competitors. 1. Tele communication media such as television and internet. Work done by government departments such as monetary policy and fiscal policy. Notes for distance learning . magazines and published books. References from other organizations. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. ACCA study materials. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. 1.1 Sources Outside the Organization Newspaper. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 Uses of Published Information Published information is used as cost effective way of gathering information for initial planning. Intranet and e-mails. Observing employees attitudes and morale. Surveys in the form of questionnaires to employees. External market research.2 Sources Inside the Organization Invoice. Memo and reports.2 Limitations of Published Information Published information may not be available in a format and medium organization wants. Free Download & Buy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. It is used where information is immediately needed. Academic and professional education providers. 2 Uses & Limitations of Published Information/Data Learning Objective: Explain the uses and limitations of published information/data (K).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). F9. trade associations and shareholders through general meetings both annual & extraordinary. GRN. Vouchers and other internal documents.

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

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

the way in which samples is spread along the graph paper. Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4. Free Download & Buy. Course. Implementation Guide. In case of low frequency.1.1.Exam Topic 2: SOURCES OF DATA | Page 55 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram Low Frequency High Frequency x x x x x x x x x x 4. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. which is not covered by sample. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1. 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. Lectures.5 Distribution Distribution is the shape represented by individual coordinates when joining them together. risk of standard error increase as there can be situation sufficiently different. It means frequency of samples will reduce we will move farther from means or average.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used. Class. Alternatively. Normal distribution is also called bell shaped curve.

2.1. Implementation Guide. 4. Class. Example: Researcher may choose workers. 4. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research.2 Random Sampling Random sampling is a type of non-statistical sampling method. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. efficient method and does not require any technical knowledge. resources and planning time for determining samples. Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome. P1. Lectures. which he/she considers cooperative.1.2 Limitations Random sampling involves the risk of bias by the researcher. Random sampling involves selection of number of items within population without any planning. It is also called non-probability sampling. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher. sample size has to be increased to cover every possible situation. Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 4. 4. each sample in a population has an equal chance of being selected.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results.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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Benefits Random sampling is cost effective. F9.2. 4. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. In random sampling. This will expose the sample selected to standard error. Course. Researcher may deliberately choose those samples which are easy to interview. Notes for distance learning .

1 Benefits Systematic sampling does not involve risk of bias by the researcher. Systematically sampling is used to reduce the chances of standard error. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3 Systematic Sampling Systematic sampling makes use of statistical techniques. Class. Lectures.3. which is more likely to be representative of whole population. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. F9. Randomly selected sample is also counted as the sample. P1. Range is established for each layer so that characteristics of each sample can be determined. 4. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. 32th etc) until required sample size is achieved. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer. which is placed below the first layer. It forms the input to the formula for selection of subsequent variable.3. However. Free Download & Buy. 4.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population. 23th.575 Stratified sampling makes use of stratums (layers). Course. 4. Samples in a population having identical characteristics are combined into one layer.650 150 customers (Rich) 501 – 1000 112.Exam Topic 2: SOURCES OF DATA | Page 57 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. systematic sampling involves selection of first sample randomly.000 300 customers (Middle class) 151 – 500 97. Implementation Guide. Similarly. Notes for distance learning . ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. It helps to reduce the risk of standard error. Example: Selection of 5th worker in a payroll register randomly then each subsequent sample is selected after 8 number of workers from recent worker (14th.

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

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

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

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. it is not knowledge that you can learn. Q1): Under which sampling method does every member of the target population have an equal chance of being in the sample? A. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Sampling method is feasible using the men. Stratified sampling B. Effectiveness of choice of sampling method depends on skills of researcher. Cost of obtaining information must not exceed benefits. Lectures. It can be achieve through practice. Notes for distance learning . Random sampling C. Sampling method should be able to reduce or eliminate the risk of standard error. Implementation Guide. equipment.1 Question (P/P. Therefore. material and money available to the organization. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Cluster sampling Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Systematic sampling D. P1.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). This equally applies to all learning objectives requiring skills in this ebook. Sampling method should be helpful in targeting required samples depending on research work. Free Download & Buy. Factors Cost Efficiency Risk Resources Relevance Details Cost of sampling must exceed benefits. Exam Support: Skills cannot be taught. Class. Sampling method should enable researcher to conclude its researcher within available time. you need to know following factors to choose between various sampling techniques. F9. Choosing an appropriate sampling method is a skill. Random Low High High Less Low Systematic Low High Low Less Low Stratified High Low Low More High Clustered High Low Low More High Multistage High Low Low More High Quota Low High High Less Low Factors Cost Efficiency Risk Resources Relevance 6 Practice Questions & Solutions 6. ACCA study materials.

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

Free Download & Buy. .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Notes for distance learning . F9. Course.no 1 2 3 4 Headings (click the cross-ref below for easy navigation) Pg. Lectures. Class. 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. Importance Knowledge of this exam topic can highly affect performance on other exam topics such as accounting for material. labour and overheads.no Production & Non Production Costs 64 Elements of Non Production Costs 65 Elements of Production Cost 66 Reason for Distinction b/w Production & Non Production 69 Costs 5 Costs Behaviour 71 6 High Low Method 78 7 Structure of Linear Functions & Equations 79 8 Cost Units. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. visual & computation based questions. ACCA study materials. 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. P1. Unit Costs.

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

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

P1. 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.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 66 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Cleaning and maintenance of workplace to provide better working conditions to employee so that they can work efficiently. 3 Elements of Production Cost Learning Objective: Describe the different elements of production cost. F9. Indirect Cost Non-identifiable to individual units of products or type of product or cost centre. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Types of Production Costs Direct Cost Identifiable to individual units of product or type of product or cost centre. Example: Depreciation of cutting machine. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. Examples: Interest paid on bank loans.3 Finance Overheads Finance overheads are costs incurred on raising capital (money) for investment in resources. Class. Significant monetary value. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.materials. 3. ACCA study materials. which are needed for administration of organization and manufacturing of products. Dividend paid to preference (redeemable) shareholders. labour and overheads. Insignificant monetary value Example: Nuts and bolts used in making chair can be of insignificant value. 2. overdrafts etc. Course. debentures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Example: Quantity of wood used in each chair. Lectures. Example: Wood used in making can be of significant value.

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

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

F9.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 69 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala They may or may not be of significant monetary value. Sufficient financial records may not be available. Course. 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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. Example: Oiling of delivery vehicles during routine maintenance. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Notes for distance learning . value of each individual expense cannot be determined. Therefore. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: It is usual in most organizations to group all small expenses into single account as sundry expenses. Free Download & Buy. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.

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

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

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

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

As a result fixed costs per unit fall. Reason is that.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning .000 units then fixed cost per unit will be equal to $0. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. Implementation Guide. However. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.5.000 is divided by 20. Example: If budgeted fixed cost of $10. Course. F9.000 is divided by 10.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level. P1. Class. total fixed cost will be charged to more units of product (activity level) than before.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 74 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5. ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. if budgeted fixed cost of same $10.000 units then fixed cost per unit will be equal to $1.

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

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

F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. If it will involve fixed cost then it will be greater than zero at zero activity level. P1. Implementation Guide. Semi variable costs are separated into variable and fixed parts.7 Total Cost Total cost is the sum of all costs such as variable and fixed cost. Notes for distance learning . Lectures. Diagram: y Total Cost Y=a+bx Cost b a Activity Level x 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. Free Download & Buy.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 77 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram 5. Course.

Implementation Guide. To forecast total cost at given activity level.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Applying High Low Method Illustration Following data relates to ABC plc. Production volume Total cost (activity level) 10. P1.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 78 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 6 High Low Method Learning Objective: Use high/how analysis to separate the fixed and variable elements of total costs including situations involving semi variable and stepped fixed costs and changes in the variable cost per unit.000 12.000 Required: Calculate the fixed and variable components of the total cost.500 $12. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.000 11.000 $13. F9.000 units. Formula: 6. Class.000 $12.000 9. Lectures. Solution: Identifying highest and lowest activity level as in this case is production volumes. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It is used to split total cost and semi variable cost into its fixed and variable components.000 units.000 13. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Highest production volume = 13. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.200 $12.500 $13. Notes for distance learning . Free Download & Buy. Lowest production volume = 9.

Course.000 $1 2 4. Linear line means straight line. Class. This relationship is said to be linear. Implementation Guide. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper. F9. Example: If we divide sales revenue by sales volume in that year. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 $1 3 6. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.000 $4.1 Linear Relationship Linear means straight. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Step3: Determining fixed cost. 2 and 3 respectively will result in a straight line if plotted on graph paper. Notes for distance learning . Lectures. ACCA study materials. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations.000 units in year 1. Year Sales volume Sales revenue Sales revenue per unit 1 2.000 $2. P1.000 and 6. 4.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. Free Download & Buy. 7.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.000 $1 Example: Sales volume 2. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.000.000 $6. then each year sales revenue per unit will be $1. It means sales volume is arising in linear fashion.

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

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

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

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

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

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Investment centre are highest in the hierarchy at strategic level. Each subsidiary (profit centre) depends for resources. 9. machinery.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: A multi-national organization may have several subsidiaries across the globe. Notes for distance learning . F9. such as products. Class. plant and taking over another organization. These cost and revenue centres report on their performance to their respective branches. Investment centre can include several profit centres. 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. Example: Purchase of new printer by a branch. Free Download & Buy. money etc on head office (investment centre) in home country. Course. It does not mean that other responsibility centres cannot make investments.4 Investment Centre Investment centre are autonomous entity having authority to make investments and responsibility to account for those investments.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 85 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Example (continued): Each of the branch (profit centre) has their own sales (revenue centre) and production & marketing (cost centre) departments. Investment centre are usually head office of the organization where major investment decisions are made. All profit centres report to their respective investment centres. profit. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. They can. investment and revenue centre managers. but their authority is limited to certain amount of investment. These subsidiaries report on their performance to head office. Implementation Guide. Example: Purchase of new land. Lectures. ACCA study materials.

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

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

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

F9. 11.5 Question (12/06. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Which of the following graphs depicts the total cost of the raw materials for a period? Solution: Correct answer is D. After that point. P1. Variable part changes in proportion (straight line) with each unit increase in activity level. The above statement represents the definition of step fixed cost rather than semi variable cost.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 89 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Explanation: Semi variable cost has an element of both fixed and variable cost. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Fixed part of semi variable cost remains constant regardless of activity level. the purchase price per unit of a raw material is constant. Class. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. a lower price per unit applies both to further units purchased and retrospectively to all units already purchased. Lectures. Free Download & Buy. Course. Q16: P/P. Implementation Guide. Q8): Up to a given level of activity in each period.

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

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

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

Training.2 From Name of person reporting is mentioned. Implementation Guide. Control involves upwards communication from junior management to senior management. 1. Senior management need to communicate plan to junior managers for effective implementation of plan. 1.3.1 To Name of person being reported is mentioned. Class. Senior management need information from junior management involved in day-to-day operations to be able to exercise control.3 Content of Reports 1. ACCA study materials. Lectures. Management at different levels (strategic. Planning involves downwards communication from senior management to junior management. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 1.2 Purpose of Reports Purpose Details Planning Planning requires both financial and non-financial information.Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. Users of management information reports are internal to the organization. Free Download & Buy. decision making and control purpose. which are required for external reporting purpose. ACCA study materials. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 93 of 153 Exam Topic 4: PRESENTING INFORMATION 1 Preparing & Representing Reports Learning Objective: Prepare written reports representing management information in suitable formats according to purpose. Notes for distance learning . Control Control usually requires financial information such as variances. Implementation Guide. Decision Decision-making requires both financial and non-financial making information.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. 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. tactical and operational) require information for planning. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 Users of Reports Management information reports are different from reports such as annual report. 1.

Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Order of writing should be logical. Body text may contain several headings and sub headings.3 Date Date represents the time at which report is written. Free Download & Buy.3. Implementation Guide. charts and graphs (bar charts. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 1. 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. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. post etc) selected to send report. Training. It should be no more than three to four lines. ACCA study materials. Notes for distance learning .Ecommerce/Ebusiness/Make Money Online Tutorial. However.6 Body Text Body text contains the detailed information.7 Appendix Appendix contains all supporting and related information in the body text. Course.4 Subject Purpose of report is mentioned. 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. It means it should present all necessary information at single place without requiring manager to move back and forth. 1. However. Authorization suggests the recipient that report is sent and reviewed by appropriate person. Introduction gives brief description of information contain in the following report. Appendix should be properly cross-referenced so that reader can quickly find information in appendix.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.5 Introduction Scope of report is mentioned. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. date of receipt can be different from date it was written depending on the channel of communication (electronic.3. 1. Course. ACCA study materials. F9. Class.3.3. supporting information can be presented in appendix. 2 Presenting Information Using Tables. Manager should be able to navigate to relevant information quickly. line graphs. Ebook Free Download & Buy. Introduction should enable manager to get an overview of the report.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. Lectures. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3. 1. Headings should be descriptive and should enable manager to have an idea about the underlying information. Graphs & Charts Learning Objective: Present information using tables. 1.3. Class.

ACCA study materials.1 Benefits Line graphs are time consuming to present manually.1.1 Benefits Tables are cost effective and easy to present.2.1. F9. Class. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 2. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Tables are used to analyse trend. 2. Training. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 95 of 153 Exam Topic 4: PRESENTING INFORMATION 2.Ecommerce/Ebusiness/Make Money Online Tutorial. It requires artistic skill to draw neat and clean graph. Class. Tables save time as it avoids relabeling data and information each time they are presented.2 Line Graphs Diagram: Y Currency unit Selling price Cost per unit Sales volume 2. spreadsheet programs such as Microsoft Excel or Lotus can do it automatically and cost effectively using the data fed. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Line graphs are also difficult to present manually. Notes for distance learning X . Ebook Free Download & Buy.2 Limitations Tables are not useful for explaining and discussing financial and nonfinancial issues. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Tables are used to compare data and information. Implementation Guide. ACCA study materials. Lectures. P1. Lectures. Course. Tables are used to summaries information. However. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Tables 2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

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

Class. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Let sales revenue be the variable. Lectures. Class. 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. 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. Free Download & Buy. Implementation Guide. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. bar charts can use more than one variable. Each variable can be assigned different colour. Example: Sales revenue generated by each product at each quarter during the year. Similarly. Implementation Guide. Course. 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.1 Benefits Bar charts can be used to present data visually. Bar charts can accommodate more detailed analysis of variables than other graphs and charts such as pie chart. Bar charts enable comparison of variable more accurately as it provides scale for measurement of variables along the vertical Y-axis. it can also present those variables along the horizontal X-axis. Bar charts have two dimensions. Notes for distance learning . F9. Ebook Free Download & Buy. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Training. P1. However.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) 2.4. Example: Variables would be shown at X axis and scales for measurement of variables would be shown at Y-axis.Ecommerce/Ebusiness/Make Money Online Tutorial.

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

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

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

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

4 Practice Questions & Solutions

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

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Exam Topic 4: PRESENTING INFORMATION

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

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Exam Topic 5: ACCOUNTING FOR MATERIALS

Exam Topic 5:

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

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Exam Topic11: SERVICE COSTING SYSTEM

Exam Topic 11:

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

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Exam Topic11: SERVICE COSTING SYSTEM

1 2 3 4

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

4.1 Question (12/06, Q24)

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Exam Topic12: ALTERNATIVE COST ACCOUNTING

Exam Topic 12:

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

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Exam Topic 21: VARIANCE ANALYSIS

Exam Topic 21:

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

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Exam Topic 21: VARIANCE ANALYSIS

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

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

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

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

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

6 Interpreting Variances 7 Investigating Variances
7.1 Reasons for Variances

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

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Exam Topic 22: RECONCILIATION OF BUDGETED & ACTUAL PROFIT

Exam Topic 22:

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

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