Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy.

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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

ACCA F2 EBOOK DEC 2013

EXAM TOPICS
Note: click the cross-reference below for easy navigation. Click press Ctrl+Home to see table of exam topics. or EXAM TOPICS ........................................................................................................................... 1 KEY TERMS ................................................................................................................................ 3 INTENDED BENEFITS OF THE E-BOOK ...................................................................... 11 AUTHOR’S PROFILE ............................................................................................................. 24 IMPORTANT!........................................................................................................................... 25 USER GUIDE ............................................................................................................................ 27 INTRODUCTION TO F2 MANAGEMENT ACCOUNTING ........................................ 29 EXAMINER'S GUIDANCE .................................................................................................... 32 MURTAZA’S GUIDANCE ..................................................................................................... 35 STUDY PLANNER .................................................................................................................. 36 FORMULA SHEET .................................................................................................................. 38 Exam Topic 1: ACCOUNTING FOR MANAGEMENT ................................................ 39 Exam Topic 2: SOURCES OF DATA ................................................................................ 51 Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR ......................................... 63 Exam Topic 4: PRESENTING INFORMATION............................................................ 92 Exam Topic 5: ACCOUNTING FOR MATERIALS .................................................... 101 Exam Topic 6: ACCOUNTING FOR LABOUR ........................................................... 106 Exam Topic 7: ABSORPTION COSTING SYSTEM .................................................. 109 Exam Topic 8: ABSORPTION & MARGINAL COSTING ........................................ 111 Exam Topic 9: JOB & BATCH COSTING ..................................................................... 113 Exam Topic 10: PROCESS COSTING SYSTEM ......................................................... 115
Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 2 of 153

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

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

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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

KEY TERMS
BROWSE BY KEY TERM

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

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

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

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

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

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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

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

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

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

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

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

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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

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

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

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

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

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

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning
THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs, CDs, PRINTED BOOKS)

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

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

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

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

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

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

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

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

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

.............. 116 Trade Payable Turnover ..... F9................................... 41 Total Cost ........... Implementation Guide...... 121 Simple Interest . 120 Selling & Distribution Overheads .. Class............................ 116 Tender Document ........................ 100 Store Ledger Card .................. 121 Spurious Relationship ...................... 73 Total Quality Management (TQM) ................................... 39 Stratified Sampling .............. 142 Trade Receivable Turnover ..... 132 Simple Aggregate Index Numbers ................ 40 Strategies ............ 147 Strategic Objectives .................... 98 Time Based Schemes ................................................... 103 Stock Out Costs ............. 53 T Tables ........................................................... Lectures...... 77 Standard Costing ............................. Lectures......... 140 Tactical Planning ..................... 120 Time Sheet ........COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5...................................... 134 Standard Deviation .................... Course...... Implementation Guide........ 142 Trend .................................... 143 Spread Sheet ...................... 127 Systematic Sampling .......................... ..... CDs...... Training. Notes for distance learning ....................... 61 Semi-Variable Costs ........................... 71 Stipends .................. Free Download & Buy...................... 120 U Unavoidable Cash Flows............. 103 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... 51 Standards .... 103 Timely... ACCA study materials...... Course................. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy........... 140 Strategic Planning ........ 103 Time Series Analysis ........................... Class................................... Ebook Free Download & Buy.......................Ecommerce/Ebusiness/Make Money Online Tutorial.. 53 Sunk Cost ........ Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy..... 40 Target Costing ... 72 Share Options .. 147 Step Down Method ..... 91 Tactical Objectives .. 127 Simultaneity ....................................... t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1........................................... 52 Standard Error..... 98 Strategic Benchmarking .............. 106 Step-Fixed Costs ....................................... 127 Unavoidable Idle Time Cost ....... PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 9 of 153 Seasonal Variations ............... P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training........ ACCA study materials...

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

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

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

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

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

Lectures. Diagrams also lead to better memorization of knowledge. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ebook Free Download & Buy. 12) Practice Questions: Practice questions are exam standard questions to provide a clue about length complexity and format of questions likely to be asked in the exams. Class. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Training. Class. It will also motivate you to learn harder. Diagrams lead to the use of right brain while text lead to the use of left brain. Course. ACCA study materials. is proven technique for learning new knowledge. ACCA study materials. P1. Notes for distance learning . CDs. Combination of text and diagrams enables you to learn ACCA papers using both brains to avoid getting overstressed left part of the brain due to excessive reading.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Right brain is responsible for establishing relationships. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. reading graphs & charts and dealing with non-financial aspects. as you will understand the benefits of technical knowledge in your career as chartered accountant. Left brain is responsible for reading. such as motivation of managers and employees. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. which are difficult to understand in words. Implementation Guide. 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. calculation. Implementation Guide. analysis. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 15 of 153 experiences. 11) Diagrams: Diagrams are given to explain complex concepts and procedures. Course. F9.

PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 16 of 153 Solutions are given in a format that will save time. ACCA study materials. F9. 13) Hyperlinks: Hyperlinks are links to other areas of study text book. Implementation Guide. ACCA study materials. table of exam topics are linked to exam topics and table of sub exam topics are linked to sub exam topics given at the beginning of each exam topic. P1. Implementation Guide. Free Download & Buy. which you may spend navigating through ordinary printed and ebooks. 2. 15) Key Terms: Table of key terms shows important terms across the study text book that you must understand in order to learn relevant topic and pass the exams. 14) Bookmarks: 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. In addition. you solution should be properly crossreferenced such as working 1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Hyperlinks will save large amount of time during the whole exam session. Course. Lectures. Time management is important during exam. ability to solve question but taking more than time available is of no use. In addition. Bookmarks are given for reaching quickly to relevant syllabus area. It is an alternative to hyperlinks. Class. Training. Hyperlinks will save several minutes per day. CDs. You must be able to solve question within given time. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. while solving questions during the exams. you must identify. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Solution is supported with explanations to tell you why and how that particular step is performed. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 3 etc and labeled using descriptive text rather than abbreviations. Lectures. Course. Therefore. which steps will be rewarded and which steps can be omitted without losing marks.

Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Class. It also make learning interesting. Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. supporting examples. F9. Implementation Guide. Implementation Guide. Commenting will allow you to make a brief note in the study text book. most publishers do not allow these features to enforce their copyrights. Training. Lectures. 17) Annotations: You can highlight text and add comment anywhere in the study text book. Course. 18) Readout Loud: Readout load enables students to listen written text. where you can develop basic understanding about particular term. 16) Colours: Colours are used for demarcation between essential text. Class. ACCA study materials. Writing golden words without motivating reader to read it is of little use. ACCA study materials. You can use commenting to:   Save mnemonics. Lectures. Mark as read important. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ebook Free Download & Buy. unread. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Highlighting will enable you to highlight phrases and sentences you want to read again. CDs. Course. exam support etc. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. However. read. You can use any screen reader of your choice Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. It will enable you to find required ebook feature such as example. diagram etc easily. exam support. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 17 of 153 It allows you to reach to the place inside study text book. Revised etc.

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

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

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

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

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

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

com E-mail: kabuli_52@hotmail. F9. CIMA and ICAEW. Implementation Guide. ACCA study materials. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Training. Course. Class. Notes for distance learning . P1. Ebook Free Download & Buy. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Author & CEO of accasupport. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Professional bodies include ACCA.com or murtaza@accasupport. CDs. Class.com Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. ACCA study materials.Ecommerce/Ebusiness/Make Money Online Tutorial. 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. Implementation Guide. Free Download & Buy.

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

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

Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.Ecommerce/Ebusiness/Make Money Online Tutorial. Course. Explanations provide the reasons for correctness or un correctness of particular statements and calculation. Class. Notes for distance learning . F9. Click previous view button to go back. P1. Lectures. Training. It provides broad information on composition (theoretical v computational) and importance of each paper in exam context. Formula is mathematical equations and tabular formats. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Illustration provides numerical applications of theoretical knowledge. It provides list of main headings at the beginning of each exam topic. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ebook Free Download & Buy. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 27 of 153 USER GUIDE E book features Learning Objective Sub Exam Topics Exam Topic Awareness Exam Support Example Illustration Explanation Formula Diagram Cross reference Details Learning objective sets the motive of learning particular exam topic. ACCA study materials. ACCA study materials. Implementation Guide. Cross-referencing are hyperlinks to other exam topics. You have to just click relevant heading in a list to reach there. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Click bookmark icon in the side bar (see below) to jump to specific exam topic in the ebook. CDs. Highlighting is used show the relationship or connection between words and figures. Charts. Lectures. Highlighting Bookmarks Screen Shot: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. Tree formats etc) presentations of theoretical knowledge. Diagrams are visual (Graph. Example provides practical application of technical theoretical knowledge. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. Exam Support provides detailed information on application of theory and calculations in exam context.

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

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

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

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 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Course. CDs. Class. Lectures. Course. Implementation Guide. Class. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9.com/blog/ Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 31 of 153 http://accasupport. Ebook Free Download & Buy. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1. Implementation Guide.Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Training. ACCA study materials. Lectures. Free Download & Buy.

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

 Service industry. Notes for distance learning .  The effect of market conditions and government regulation on performance measurement.  Calculation of allowances for idle time (no longer in study guide). ACCA study materials.  Constructing spreadsheet formula (no longer in study guide).  Time series techniques and calculating moving averages.  Calculation of return on investment on residual income. Implementation Guide. Implementation Guide. trend and seasonal variations (additive and multiplicative). Lectures.  Difference between cost control and cost reduction. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Forecasting &Budgeting  Statistical techniques of correlation.  Selecting performance indicators. Training.  Index numbers both single and multiple (multiple index numbers is not mentioned in study guide).  Not for profit organizations.Ecommerce/Ebusiness/Make Money Online Tutorial.  The problem of “short termism” and benchmarking. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Class.  Managerial performance. CDs. Course. Ebook Free Download & Buy. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 33 of 153 Poorly performed areas due to lack of understanding :  Under or over absorption of overhead. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures.  The application of value analysis. F9.  Ordinary least squares regression.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.  Product life cycle costing and its effects on forecasting. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Syllabus areas specifically referred to by the examiner: Performance measurement  Relationship b/w mission.  The apportionment of joint costs. Free Download & Buy.  Financial indicators. P1. objectives and performance measurement.  Calculating and interpreting financial ratios. Class.

 Tables. Lectures. Ebook Free Download & Buy. ACCA study materials. 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. Notes for distance learning . Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. F9. charts and graphs. Training. CDs. Implementation Guide.  Behavioural aspects of budgeting focusing on motivation and participation. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 34 of 153 Capital Budgeting  Administrative procedures for constructing a capital budget. Alternative costing techniques  ABC costing.  Relevant and irrelevant cost  Annuities and perpetuities. Free Download & Buy. Course. Sources of data  Sampling methods. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course.  Compounding and discounting. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial. IRR and simple and discounted payback period. Class.  NPV.  Distinguish between capital and revenue expenditure. Class. Implementation Guide.

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

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

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

Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. P1. ACCA study materials. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Course. Ebook Free Download & Buy. Notes for distance learning . F9. Lectures. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 38 of 153 FORMULA SHEET Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. CDs. Course. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. Implementation Guide.Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Training. ACCA study materials.

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. Implementation Guide. It will enable to you make reasonable guess if you are not sure about the answer of a particular question. Lectures. Class.no Headings (click the cross-ref below for easy navigation) Pg. . Decision Making & Control Process 42 4 Types of Planning 44 5 Difference between Data & Information 45 6 Attributes of Good Information 45 7 Limitations of Management Accounting Information 46 8 Practice Questions & Solutions 46 Exam Topic Awareness Analysis Details Composition Accounting for management is examined as text based questions. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Course.no 1 Purpose & Role of Management Accounting 40 2 Financial Accounting Vs Cost & Management Accounting 41 3 Planning. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1. 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. Importance Accounting for management provides the reason for studying other exam topics. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning Tactical Management . Lectures. Implementation Guide. 1.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. Example: Reporting information on a cost of product to marketing department so the selling price of the product can be determined. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2 Role of Management Accounting Cost and management accounting can have different types of roles in different organizations. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. F9. Course. Diagram: Strategic Management Management Accountant Macro environment Operational Management 1.1 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. Example: Inside information can be number of units made by production department each month. so that they can better be able to make rational decisions in timely manner. Outside information can be market demand of the product offered by the organization. For this purpose.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. which are commonly performed by the cost and management accounting function or management accountant. Following are the roles. cost and management accounting also involves information gathering from inside as well as outside the organization. Free Download & Buy. Class.

P1. ACCA study materials. Financial Accounting Financial accounting is required by law. Class. Notes for distance learning . They calculate selling prices based on mark-up (Profit % on cost) set by the senior management. managers and employees. Management Accounting Management accounting is not required by law. Budgeting and Management accountant prepares budgets based on forecasting present and future objectives and strategies of the organization. Communicating Management accountant gathers data and information & Reporting from internal and external sources. such as company law. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. They compile this information in an appropriate format. F9. they forecast (estimate) many variables such as sales volume and cost changes. Management accounting is for providing information to internal parties such as Board of directors. Lectures. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Assisting in Management accountant provides financial and nondecision financial information. Free Download & Buy. structure and report it to appropriate level of management (strategic. 2 Financial Accounting Vs Cost & Management Accounting Learning Objective: Compare and contract financial accounting with cost and management accounting (K). Implementation Guide. He/she gathers information and compares it against standard so that performance can be rewarded or penalized. which can assist managers to making make informed decisions. tactical or operational) in an organization in timely manner. Non-compliance can result in penalties and punishments.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 41 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Roles Setting product costs & selling price Details Management accountant works out the product cost using suitable costing techniques such as absorption and marginal costing methods (see later). For this purpose. They use techniques such as Linear programming (not in syllabus) and marginal costing method (see later) etc. Financial accounting is for providing information to external parties such as shareholders government and bankers etc. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Performance Management accountant establishes performance management & measures (such as ROCE. RI etc) against which control performance of individuals & organization as a whole can be evaluated. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

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

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

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

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

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. ACCA study materials.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. 7. Free Download & Buy. 7 Limitations of Management Accounting Information Learning Objective: Explain the limitations of management information in providing guidance for managerial decision-making (K).3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. If anyone has to believe it to be true. Course. Users of the information must able to understand and apply it for decision-making purpose. Implementation Guide. 8 Practice Questions & Solutions 8. They may consider provision of such information useless or reduction in their autonomy to make decisions. Information should be communicated in time.1 Question (12/06. 7. F9. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.4 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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Information should be from trustworthy source.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. 7. Example news would not be of any use if communicated late. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 7. Limitations of management information for decision-making purpose are given below. Notes for distance learning . P1.

Q31) Which of the following statements relating to management information are true? 1. Management and other employees of the company needs detailed information those are internal to the company. B. 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. tax authorities. C. Class. Detailed information can be on elements of product cost such as material. suppliers. Only assertion (i) is correct. labour and production overheads. Notes for distance learning . 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. 8. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. customers etc. However. Which of the following statements are true? A. Assertions (i) and (ii) are both correct. (ii) Cost accounting is that part of financial accounting. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. it is also useful for other stakeholders (interested parties) such as bankers. (ii) Management accounting is separate function/department from financial accounting. Management accounting may make use of financial accounting information for providing feedback to management on their performance.2 Question (P/P. which records the cash received and payments made by an organisation. They are both sub departments of accounts department. Course. Free Download & Buy.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. account receivable and payable of individual customer and suppliers respectively. P1. Implementation Guide. ACCA study materials. It is produced for parties external to the organisation Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Only assertion (ii) is correct. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures.

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

t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. False Solution: Correct answer is A. Course. True B. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. If cost of obtaining information does not exceed benefits. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. False Solution: Correct answer is B. 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. quality of information depends on cost of obtaining information and other non-financial factors expressed as ACCURATE mnemonic. Data is not information in itself. Explanation: In business. Explanation: Data is separate bits of information. it is merely raw facts and figures used to produce information. F9.4 Question (12/06. Lectures. Class. True B. then it will lead to reduction in wealth. Q49) The following statement refers to a quality of good information: The cost of producing information should be greater than the value of the benefits of that information to management.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. ACCA study materials.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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Example: Financial statement does not provide information for investment decision. Data has to be processed in some way to be meaningful. Is this statement true or false? (1 mark) A. Business activities are pursued to increase economic wealth. Notes for distance learning . P1. Investor has to perform ratio analysis to obtain information for investment decisions. 8.

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

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

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

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

cost required and need for accuracy of outcome. It represents sample size of 10. Free Download & Buy. Samples are used to reduce the amount of 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. which in turn is influenced by time available. 4.Exam Topic 2: SOURCES OF DATA | Page 54 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Example: Population can be whole workforce within an organization for the purpose surveying labour attitude towards work.1.3 Sample Size Sample size is the number of items selected as sample from a population. Sample size depends on judgement of researcher. Course. Example: 10 out of 100 workers are selected from total workers. P1. 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. ACCA study materials. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. 4. Lower distance leads to higher frequency and higher distance leads to lower frequency. Lectures.4 Frequency Frequency is the average distance among samples in 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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Example: Selection of 10% of workforce represents sample for total workforce (population). Result obtained based on examination of samples are assumed as result for whole population. time and cost associated with research work.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 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. Implementation Guide. F9.1.2 Sample Sample denotes individual items selected from a population. 4.1.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course. Lectures. It means frequency of samples will reduce we will move farther from means or average. Notes for distance learning .1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. the way in which samples is spread along the graph paper. ACCA study materials. risk of standard error increase as there can be situation sufficiently different. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.5 Distribution Distribution is the shape represented by individual coordinates when joining them together. Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4.Exam Topic 2: SOURCES OF DATA | Page 55 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram Low Frequency High Frequency x x x x x x x x x x 4. Implementation Guide. Class. P1.1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. F9. Alternatively. which is not covered by sample. In case of low frequency. Normal distribution is also called bell shaped curve.

ACCA study materials. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome.1.2 Limitations Random sampling involves the risk of bias by the researcher. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Researcher may deliberately choose those samples which are easy to interview. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. Free Download & Buy. P1. 4. efficient method and does not require any technical knowledge.1. 4. resources and planning time for determining samples. Random sampling involves selection of number of items within population without any planning. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 4. This will expose the sample selected to standard error. Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected.Exam Topic 2: SOURCES OF DATA | Page 56 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Therefore.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results. In random sampling. It is also called non-probability sampling. Notes for distance learning . Lectures. 4.2.1 Benefits Random sampling is cost effective. Class. Implementation Guide. Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work. each sample in a population has an equal chance of being selected.2 Random Sampling Random sampling is a type of non-statistical sampling method. 4. which he/she considers cooperative. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research. Example: Researcher may choose workers.2. sample size has to be increased to cover every possible situation.

4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50.1 Benefits Systematic sampling does not involve risk of bias by the researcher. 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.650 150 customers (Rich) 501 – 1000 112. 32th etc) until required sample size is achieved. Notes for distance learning .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. Class. systematic sampling involves selection of first sample randomly. which is more likely to be representative of whole population. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Range is established for each layer so that characteristics of each sample can be determined. 4. which is placed below the first layer. 4. P1.000 300 customers (Middle class) 151 – 500 97. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. It forms the input to the formula for selection of subsequent variable.3 Systematic Sampling Systematic sampling makes use of statistical techniques. Samples in a population having identical characteristics are combined into one layer.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Systematically sampling is used to reduce the chances of standard error. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.3. Similarly. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. However.3. Randomly selected sample is also counted as the sample. F9. 23th. Lectures.575 Stratified sampling makes use of stratums (layers). 4. Free Download & Buy. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. It helps to reduce the risk of standard error. Implementation Guide. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer.

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

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

language etc. It sub divides each groups into sub groups. which provide most benefits in least cost. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Class. Implementation Guide. Example: Suppose demographic balance of two females for each male in a country. Customers may live nearer (high frequency) to each other.1 Multistage Sampling Multistage sampling is advanced form of clustered sampling. These sub groups are also known as secondary groups. It also makes use of groups. Example: Selection of 100 samples for interviewing persons from age 25 to 40 and selection 50 samples interviewing persons from age 41 to 60. It will reduce travelling cost and increase speed of research. Lectures. It allows the selection secondary groups.Exam Topic 2: SOURCES OF DATA | Page 60 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4.5. cultural background. Example: Selection of particular town (sub group) for research may be made. economic status.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course. Free Download & Buy. Number of samples to be selected from each segment depends on judgement of researcher. Notes for distance learning . It is useful where primary group is too large to be used for the purpose of research. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. towns can be sub divided into blocks and soon. 4. sex. Based on that researcher can select samples from a particular category in the ratio of (female to male) 2:1. Population can be categorized with respect to age. as it is easy to approach customers in that town. Example: Locations inside the country. Quota sampling is especially useful when demographic balance of different group is known. can be sub divided into towns. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.6 Quota Sampling Quota sampling involves selection of definite number of samples from various categories of population. ACCA study materials. F9.

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

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

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

Implementation Guide. Course. 1. Example: In chair manufacturing company. 1. P1.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 64 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 1 Production & Non Production Costs Learning Objective: Explain and illustrate production and non-production costs.1 Production costs Production costs are the costs incurred in manufacturing products (goods or services). Material movement cost to transfer raw material from warehouse to production department. Assembling cost is incurred to join pieces to make a chair. It includes all the cost relating to activities performed inside the production department. Packaging cost is incurred to ensure chair reaches to customer in good condition. Lectures. For management accounting purpose. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Non-production overheads are incurred to enable fluent operation of production and other organizational activities. Free Download & Buy. ACCA study materials. costs incurred in manufacturing of chair can be following: Cutting cost is incurred to cut wood into pieces. Example: Sales commission paid to sales personnel to enable organization achieve its profit-making objective. it depends upon organization policy whether to include non-production overheads into product cost or not. Inspection cost is incurred to ensure chair meets quality requirements of the customer. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Interest expense paid against raise funds to carryout production and selling activities. Class. Organization may want to include non-production overheads for Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Finishing cost is incurred to make chair of merchantable quality. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Office rent paid to coordinate organizational activities.2 Non-Production Costs (Period Costs) Non-production costs are overhead costs incurred for the purpose other than manufacturing of products.

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

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

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

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

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

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. Notes for distance learning . Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 70 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Planning Importance Budgeting Decision making Control Details Distinction b/w production and nonproduction costs allow allocation of resources between resources needed for production and resources needed for undertaking operating (administration. Non-production cost such as administration cost usually changes with operating philosophy of the organization than production and sales volume. F9. Performance It enables senior management to held measurement accountable operational managers for their area of responsibility such as production. 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. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class. selling & distribution) activities. So that those products generating lower gross profit than operating cost incurred could be weeded out. They are cost to the organization itself. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Pricing It enables management to set productselling price more rationally. Production cost usually changes with production and sales volume. Implementation Guide. Course. Forecasting It allows estimating production and nonproduction cost separately. sales. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 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. ACCA study materials. P1. administration and finance etc. Reporting Financial reporting standards require separate disclosure of production and nonproduction cost. Separate information available for production and nonproduction cost help to discharge responsibly under financial reporting requirement.

Fixed and variable. F9. Describe and illustrate. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. units produced). Course. different types of cost behaviour. ACCA study materials. All the types of costs discussed above can have one or more of the following cost behaviours.1 Variable Costs (Marginal Costs) Variable costs change in proportion with change in the activity level (sales volume. Taxable income above certain level is subject to higher tax rate. stepped fixed and semi variable costs.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. In theory it results in diagonal straight line when plotted on graph. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: Material cost will increase as each additional unit is made. 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). If there is no production then there will be no material cost. graphically. Class. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. direct. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . Lectures. 5. Example: Supplier may offer 10% discount for each additional unit purchased after first 10.000 units. 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. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: Material cost (sugar) per unit (kg) for 10th unit will be same material cost per unit for 1st unit. Notes for distance learning . P1. Lectures. F9. Class.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 72 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5. In theory it results in horizontal straight line when plotted on graph. Example: Material cost per unit for 11th unit would be lower if supplier offers discount on each extra unit purchased after 10 units. but in practice it is different because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). Course.2 Variable Costs per Unit Variable costs per unit remain constant regardless of change in activity level.

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

As a result fixed costs per unit fall. P1.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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.000 is divided by 10. Example: If budgeted fixed cost of $10. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. total fixed cost will be charged to more units of product (activity level) than before.000 units then fixed cost per unit will be equal to $0. Class. F9.000 units then fixed cost per unit will be equal to $1.5. if budgeted fixed cost of same $10. However. Reason is that. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 is divided by 20. Lectures. Course. Free Download & Buy.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

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

Notes for distance learning . Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 77 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram 5. Semi variable costs are separated into variable and fixed parts. If it will involve fixed cost then it will be greater than zero at zero activity level. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Diagram: y Total Cost Y=a+bx Cost b a Activity Level x Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course.7 Total Cost Total cost is the sum of all costs such as variable and fixed cost. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. P1. Free Download & Buy.

F9.500 $12.1 Applying High Low Method Illustration Following data relates to ABC plc. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.000 $12.000 $13. Highest production volume = 13. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 units. P1.000 units. Solution: Identifying highest and lowest activity level as in this case is production volumes.000 Required: Calculate the fixed and variable components of the total cost. Lectures. Lowest production volume = 9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.000 9.000 12.000 13.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 78 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 6 High Low Method Learning Objective: Use high/how analysis to separate the fixed and variable elements of total costs including situations involving semi variable and stepped fixed costs and changes in the variable cost per unit. To forecast total cost at given activity level. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.200 $12. ACCA study materials. Formula: 6. Production volume Total cost (activity level) 10. It is used to split total cost and semi variable cost into its fixed and variable components. Notes for distance learning . Class. Course.000 11.500 $13.

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

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

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

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

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

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

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

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

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

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

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

t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Revenues only C. Q6): For which of the following is a profit centre manager responsible? A. ACCA study materials. Costs and revenues.7 Question (P/P. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. Implementation Guide. Explanation: Profit centre must be responsible for cost as well as revenues so that it can be held responsible for profits of the organization. P1. Lectures. F9. B Graph B shows the behaviour of semi-variable cost at zero activity level and subsequently show the behaviour of variable cost. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Costs only B. D Graph D shows the impact of decrease in cost per unit to all activity levels from zero activity level.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. 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. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 11. Solution: Correct answer is B. 11.6 Question (12/06. (2) Cost centres are found in manufacturing organisations but not in service organisations. Course. 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.

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

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

Implementation Guide.2 From Name of person reporting is mentioned. Management at different levels (strategic. tactical and operational) require information for planning. which are required for external reporting purpose.1 Users of Reports Management information reports are different from reports such as annual report. F9.3. Lectures. Users of management information reports are internal to the organization.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy.3 Content of Reports 1. Decision Decision-making requires both financial and non-financial making information. 1. Senior management need to communicate plan to junior managers for effective implementation of plan. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2 Purpose of Reports Purpose Details Planning Planning requires both financial and non-financial information. Course. Implementation Guide. Notes for distance learning . Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. 1. decision making and control purpose. ACCA study materials. 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. Class. Control Control usually requires financial information such as variances. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. 1.3. 1. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 93 of 153 Exam Topic 4: PRESENTING INFORMATION 1 Preparing & Representing Reports Learning Objective: Prepare written reports representing management information in suitable formats according to purpose. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Senior management need information from junior management involved in day-to-day operations to be able to exercise control. Planning involves downwards communication from senior management to junior management. Control involves upwards communication from junior management to senior management. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Class.1 To Name of person being reported is mentioned. Training. ACCA study materials.

post etc) selected to send report. Course.7 Appendix Appendix contains all supporting and related information in the body text. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.5 Introduction Scope of report is mentioned. However. Implementation Guide.6 Body Text Body text contains the detailed information. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. Headings should be descriptive and should enable manager to have an idea about the underlying information.3. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Training. Introduction gives brief description of information contain in the following report. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. However. 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.3. Notes for distance learning . Course. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Manager should be able to navigate to relevant information quickly. Appendix should be properly cross-referenced so that reader can quickly find information in appendix.8 Authorization Authorization is the signing of report before it is sent to the manager being reported.3. date of receipt can be different from date it was written depending on the channel of communication (electronic. Lectures. 1. Free Download & Buy. Authorization suggests the recipient that report is sent and reviewed by appropriate person. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It should be no more than three to four lines. Ebook Free Download & Buy.3. charts and graphs (bar charts. 1. ACCA study materials. supporting information can be presented in appendix. F9. Class.Ecommerce/Ebusiness/Make Money Online Tutorial. 1. 2 Presenting Information Using Tables.3.3 Date Date represents the time at which report is written.4 Subject Purpose of report is mentioned. Lectures. Introduction should enable manager to get an overview of the report. 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. 1. Graphs & Charts Learning Objective: Present information using tables. Order of writing should be logical.3. 1. Body text may contain several headings and sub headings. line graphs. ACCA study materials.

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

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

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

Pie charts gives information in fraction.5 Pie Charts Diagram: 2.2 Limitations Bar charts are not suitable for presenting trends. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Free Download & Buy. 2. Class. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Implementation Guide. 2. Fractions are understandable by non-financial managers easily. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1.5. Bar charts do not present trend. However. Lectures. F9. Bar charts are time consuming to draw manually. Bar charts cannot be used for forecasting purpose. Ebook Free Download & Buy. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Graphs require statistical knowledge to read. Bar charts only show position of variable (sales) at particular interval such as Quarters. Course.Ecommerce/Ebusiness/Make Money Online Tutorial. 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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. spreadsheet software can quickly do it.4. Course. ACCA study materials.1 Benefits Pie charts are used to present data and information visually. Lectures. Training.

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

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

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

4 Practice Questions & Solutions

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

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

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

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

Exam Topic 5:

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

F9.2.1 Contents of Tender Document 3.1 Contents of Delivery Note 3. 3 Ordering.2 Delivery Note (DN) 3. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2 Purchase Requisition Note (PRN) 3.2.3. Lectures.1 Contents of Sales Invoice 3. Notes for distance learning .1 Contents of Material Requisition Notes 3.1.1 Material Requisition Note (MRN) 3. Free Download & Buy.1 Contents of Delivery Note 3.4 Raw Materials Work in Progress (WIP) Finished Goods Administration Related Inventory Direct Raw Material Direct Labour Direct Expenses Production Overheads (indirect material + indirect Labour + indirect expenses) 2 Inventory Cost Composition.2.4. Class.1.3 Purchase Order (PO) 3.4. ACCA study materials.3. Implementation Guide. Receiving & Issuing Materials 3.1 Dispatch Note 3.1. Course. Training.1. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 102 of 153 Exam Topic 5: ACCOUNTING FOR MATERIALS 1 Types of Inventory 1.Ecommerce/Ebusiness/Make Money Online Tutorial.3 2.2.2.1.1 2.1.2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.3.2 2.1.1. Implementation Guide.2 1. Lectures.1 1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3. 3.3.1 Contents of Goods Received Note 3.2 Goods Received Note (GRN) 3.2.4 Purchase Invoice (PI) or Supplier Invoice 3.1 Delivery Note (DN) 3. P1.4.2.1 Contents of Purchase Requisition Note 3.3 1.3 Sales Invoice 3.3.1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.4 2.1 Contents of Sales Return Note 4 Inventory Control 4.2.2 Documents & Procedure for Receiving Materials 3.3.3 Document & Procedure for Issuing Materials 3. Class.2 Free Inventory Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.4 Sales Return Notes or Credit Note. Course.1 Contents of Purchase Order 3.1 Documents & Procedure for Ordering Materials 3.2.3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Contents of Purchase Return Note 3.1. Ebook Free Download & Buy.1 Store Ledger Card 4.4 Tender Document 3.2.1 Contents of Purchase Invoice 3.3.3 Purchase Return Notes or Debit Note 3.3. ACCA study materials.

Training.Ecommerce/Ebusiness/Make Money Online Tutorial. Class.1 Continuous & Periodic Stock Taking 5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. F9. Free Download & Buy. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. ACCA study materials. Class. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 103 of 153 Exam Topic 5: ACCOUNTING FOR MATERIALS 4.3.1 Journal Entries 5 Accounting for Material Inventory Account Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . Lectures. P1. ACCA study materials. Course. Implementation Guide.3 Physical Stock Taking 4.

4 Minimum Inventory Level 10. Ebook Free Download & Buy.1 Calculating Average Inventory Level 11 Inventory Valuation 11.2 Limitations of EOQ 8 Optimal Re-Order Quantity (Bulk Purchase Discounts) 8.1 Reorder Level 10.2. Training.3 Stock Out Costs 6. ACCA study materials.2 Question (12/06. Free Download & Buy.3.4.1 Inventory Valuation Using LIFO 11. Purchase. 10.1 Calculating Inventory Ordering Cost 6.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Inventory Valuation Using Weighted Average 11. ACCA study materials.2 Mark up 12 Practice Questions & Solutions 12. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3 Weighted Average Method 11. F9.1. Q20): Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.2 Re-Order Quantity 10.1 Question (12/06.6.1 FIFO (first in first out) 11.3 Maximum Inventory Level 10.1 Inventory Valuation Using FIFO 11. Lectures. Q43): 12.1 Margin 11.1 Calculating Holding Cost Including Buffer Inventory 7 Optimal or Economic Order Quantity (EOQ) 7.Ecommerce/Ebusiness/Make Money Online Tutorial.4.2 Holding Cost 6. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Q4: P/P.1 Calculating Economic Order Quantity 7.1 Calculating Reorder Level 10. Opening &Closing Inventory 11. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. P1. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.5 Calculating Cost of Sales.1 Calculating Inventory Holding Cost 6.1 Calculate Re-Order Quantity 9 Optimal or Economic Batch Quantity (EBQ) 9. Notes for distance learning . Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 104 of 153 Exam Topic 5: ACCOUNTING FOR MATERIALS 5.3. Course.1 Calculating Maximum Inventory Level 10. Course.2 Ledger Entries 6 Ordering & Holding Inventory 6.6.1 Ordering Cost 6.6 Periodic Inventory System 11.4 FIFO Vs LIFO Vs Weighted average 11.4 Buffer Stock 6.2 LIFO (last in first out) 11.5. Q23: P/P.5 Average Inventory Level 10.1.2. Class.1. Implementation Guide.1 Calculating Economic Batch Quantity 10 Inventory Level Management.1 Calculating Minimum Inventory Level 10. Lectures.

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

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

Training.7 Stipends 4. Lectures.2 Conditional & Unconditional Bonus 4.1 Time Based Schemes 4.1.1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course.5 Overtime Premiums 4.1 Direct Labour Costs 1.2 Ledger Entries 4 Remuneration Schemes 4.1.6 Idle Time Costs 4.3 Calculating Labour Cost on Piece Work Basis 4.2. ACCA study materials.1.2 Unavoidable Idle Time Cost 4. Lectures.1.4 Individual Bonus Schemes 4.2.1.6. Ebook Free Download & Buy.3 Calculation of Labour Turnover Rate Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1.2 Labour Turnover Costs 5.2 Hourly Rate Basis 4.1.3.1 Avoidable Idle Time Cost 4.1 Labour Turnover Causes 5.2 Calculating Direct & Indirect Labour Costs per Unit 4. 2 Methods for Relating Labour Cost to Work Done 2.1 Direct & Indirect Labour Bonus 4. Notes for distance learning .4.1 Calculating Direct Labour Cost per Unit 4. Class.4 Salary (Monthly) 4. Course.3 Job Sheet 2. ACCA study materials.1.5 Group Bonus Schemes 5 Labour Turnover 5. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 107 of 153 Exam Topic 5: ACCOUNTING FOR LABOUR 1 Direct & Indirect Labour Costs 1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.3 Wage Rate Basis (Daily or Weekly) 4. Implementation Guide.4.2.4. Class.2 Calculating Direct & Indirect Labour Cost per Unit 4.1.3 Calculating Overtime 4.2 Minimum Guaranteed Pay 4. F9.1 Incremental Piece Work System 4.Ecommerce/Ebusiness/Make Money Online Tutorial.1 Characteristics of Time Based Schemes 4.1.2 Steps involved in Relating Labour Cost to Products 3 Accounting for Labour 3.1.1 Calculating Direct & Indirect Labour Costs 4.1.2 See calculations later.1 Calculating Direct & Indirect Labour Costs 4.6. Free Download & Buy.6.3. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2.1 Documents Used to Record Labour Costs 2.1 Attendance Sheet 2.1.1. P1.2 Time Sheet 2.1 Journal Entries for Labours 3.1.1.1.2 Piece Work Systems 4. 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.

ACCA study materials. Q29) 7. Q49): Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. Course. Q44: P/P.2 Capacity Ratio 6. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures.Ecommerce/Ebusiness/Make Money Online Tutorial. Training. Notes for distance learning . Implementation Guide. Class.3 Question (P/P. Capacity & Production Volume Ratios 6. Capacity & Production Volume Ratios 7 Practice Questions & Solutions 7.2 Question (12/06. Course. Ebook Free Download & Buy.1 Efficiency Ratio 6. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 108 of 153 Exam Topic 5: ACCOUNTING FOR LABOUR 6 Efficiency.1 Limitation of Efficiency Ratio 6. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.4 Calculate Efficiency.1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Q39) 7. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. ACCA study materials. Free Download & Buy. Implementation Guide.3 Production Volume Ratio 6. P1.1 Question (P/P.

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

1 Apportioning Overheads to Cost Centers Treatment of Direct & Indirect Expenses Absorption Costing Calculating Products Cost Using Absorption Costing Allocation (step1) & Apportionment (step2) of Production Overheads 5 Re-Apportion of Service Costs to Production Cost Centres (Step3) 5.1 Question (12/06. Q5: P/P.2 Selection of Basis for Overhead Absorption Rates 7 7. Implementation Guide.1 4.1 Journal Entries 7. Notes for distance learning .Ecommerce/Ebusiness/Make Money Online Tutorial.2 Step Down Method 6 Pre-determined Overhead Absorption Rate (step4) 6. Q44) 9.1.2 Departmental Overhead Absorption Rate 6. Free Download & Buy.1.3 Apportion Overheads to Cost Centres 4.1 Under & Over Absorption of Overheads 8.2 Reapportioning Overheads Using Reciprocal Method 5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Q30) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures.3.1.1 Reciprocal Method (Repeated Distribution Method) 5.1. ACCA study materials. Course.2. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2. Q46: P/P. Training. F9.1 Calculating Blanket Rate 6.3 Other Methods 5. Course.1 Calculating Over & Under Absorption of Overheads 8.1.1 Allocating Overheads to Cost Centers 4.1.1. Ebook Free Download & Buy.1.1 Calculating Departmental Overhead Absorption Rates 6. ACCA study materials.3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Reason For Over & Under Absorption of Overheads 9 Practice Questions & Solutions 9.2 Ledger Entries Accounting for Overheads 8 Under or Over absorption of Overheads 8.1 Direct Method 5. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 110 of 153 Exam Topic 7: ABSORPTION COSTING SYSTEM 1 2 3 4 4. P1.2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1. Class. Lectures.2 Allocation of Overheads to Production Cost Centres 4.2 Question (12/06.1 Steps for Reciprocal Method 5.1. Implementation Guide.3.1 Blanket Rate or Single Factory Wide Rate 6.

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

Lectures. Cost Of Sales & Closing Inventory Effects of Absorption & Marginal Costing on Inventory & Net Profit Summary Behavioural Aspects of Absorption Costing 4 Calculate Profit or Loss under Absorption & Marginal Costing 5 Reconciliation of Profit & Loss under Absorption & Marginal Costing 6 Practice Questions & Solutions 6. Free Download & Buy.3 Contribution Vs Profit 3 Absorption Costing & Marginal Costing 3.1 3.1 Question (12/06. F9. Lectures. Q8: P/P. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 112 of 153 Exam Topic 8: ABSORPTION & MARGINAL COSTING 1 Marginal Costing 2 Contribution 2. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning .Ecommerce/Ebusiness/Make Money Online Tutorial. Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials.1 Calculating Contribution & Profit in Marginal Costing 2.2 Uses of Contribution 2. Class.3 3.2 3. Q37) 6.4 Relationship between Profit. Implementation Guide.2 Question (12/06. Course. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Q4) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. Class. Q25: P/P. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ebook Free Download & Buy.

Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Training. Lectures. Notes for distance learning .no Headings (click the cross-ref below for easy navigation) 1 Job Costing & Batch Costing 2 Uses of Job & Batch Costing 3 Benefits of Internal Job Costing 4 Accounting for Jobs & Batches 5 Calculating Job & Batch Costs 6 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Implementation Guide. Implementation Guide. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1. ACCA study materials. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 113 of 153 Exam Topic 9: JOB & BATCH COSTING Exam Topic 9: JOB & BATCH COSTING Sub Exam Topics S.no 114 114 114 114 114 114 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. Class. Ebook Free Download & Buy. F9. ACCA study materials. Course. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

Course. ACCA study materials. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.no Headings (click the cross-ref below for easy navigation) 1 Prime Cost & Conversion Cost 2 Process Costing 3 Normal & Abnormal Losses or Gains 4 Steps Involved in Process Costing 5 Preparing Process Accounts 6 Process Costing Involving Work in Process (WIP) 7 By Products & Joint Products 8 Allocating Costs to Joint Products 9 Accounting for Joint Products 10 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Class. ACCA study materials. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 115 of 153 Exam Topic10: PROCESS COSTING SYSTEM Exam Topic 10: PROCESS COSTING SYSTEM Sub Exam Topics S. Implementation Guide. F9. P1.no 116 116 116 116 116 116 116 116 116 116 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Training. Notes for distance learning . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Ebook Free Download & Buy. Lectures. Free Download & Buy.

Lectures. Q42) 10.2 Calculating Work in Progress under FIFO Method 6. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide.1 Calculate Cost per Unit of Process Output 4. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2 Question (12/06.1 Under Weighted Average Method 6.1 Prime Cost 1.2 Under FIFO Method 7 By Products & Joint Products 8 Allocating Costs to Joint Products 8. Lectures.1.1 Question (12/06.3 Calculating Cost per Unit of Output under Weighted Average Method 6.5. F9.Ecommerce/Ebusiness/Make Money Online Tutorial.1 Under Weighted Average Method 6. Notes for distance learning . P1. Q35): Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.4 Question (12/06.2 Calculating Equivalent Cost Units with Opening WIP 6.6 Preparing Process Costing Accounts 6. Q50: P/P. Course. Class. Q10: P/P.2 Calculating Equivalent Cost Units with Opening WIP 6. Q21): 10. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 116 of 153 Exam Topic10: PROCESS COSTING SYSTEM 1 Prime Cost & Conversion Cost 1. Q2) 10.2.1 Calculating Equivalent Cost Units for Closing WIP 6.2 Sales Value Method 9 Accounting for Joint Products 10 Practice Questions & Solutions 10. ACCA study materials.2 Under FIFO Method 6.4 Calculating Cost per Unit of Output under FIFO Method 6. Course.1 Physical Measurement Method 8.6.5 Allocating Costs to Finished Goods & Closing WIP 6.5. Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2.3 Question (12/06. ACCA study materials.6.1 Calculating Equivalent Cost Units for Closing WIP 6.2 Allocating Cost between Actual Output & Abnormal Loss 5 Preparing Process Accounts 5. Free Download & Buy. Class.1 Calculating Work in Process Using Weighted Average Method 6.1. Implementation Guide.2 Conversion Cost 2 Process Costing 3 Normal & Abnormal Losses or Gains 4 Steps Involved in Process Costing 4.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Q29: P/P. Training. Q39: P/P.1 Equivalent Cost Units 6 Process Costing Involving Work in Process (WIP) 6.

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 117 of 153
Exam Topic11: SERVICE COSTING SYSTEM

Exam Topic 11:

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 118 of 153
Exam Topic11: SERVICE COSTING SYSTEM

1 2 3 4

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

4.1 Question (12/06, Q24)

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 119 of 153
Exam Topic12: ALTERNATIVE COST ACCOUNTING

Exam Topic 12:

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

1 Traditional Costing Techniques 5.2 2. P1.3 2.1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1. F9. Training. Ebook Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures.1. Notes for distance learning . Free Download & Buy. ACCA study materials. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 120 of 153 Exam Topic12: ALTERNATIVE COST ACCOUNTING 1 Activity Based Costing (ABC) 2 Life Cycle Costing 2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course.5 Design or Development Introduction Growth Maturity Decline 3 Target Costing 4 Total Quality Management (TQM) 5 Traditional Vs Modern Costing Techniques 5. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.4 2. Class. Lectures.1.1.1 2. Implementation Guide. ACCA study materials.2 Modern Costing Techniques 6 Practice Questions & Solutions 6.1 Question (P/P. Q2) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

Ebook Free Download & Buy. F9.no 122 122 122 122 122 122 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Class. Free Download & Buy. ACCA study materials. Implementation Guide. Notes for distance learning .no Headings (click the cross-ref below for easy navigation) 1 Budgeting 2 Uses of Budgeting 3 Planning & Control Cycle 4 Administrative Procedures of Budgeting 5 Stages in the Budgeting Process 6 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Course. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 121 of 153 Exam Topic14: STATISTICAL TECHNIQUES Exam Topic 13: NATURE & PURPOSE OF BUDGETING Sub Exam Topics S.Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Class. Lectures. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Training. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.

ACCA study materials. ACCA study materials. Implementation Guide.2 4.3 4.1 4. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. Course. Course. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 122 of 153 Exam Topic14: STATISTICAL TECHNIQUES 1 2 3 4 4. Class. Lectures. Implementation Guide. F9. Q15) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Q9): 6. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Question (12/06.4 Budgeting Uses of Budgeting Planning & Control Cycle Administrative Procedures of Budgeting Budget Period Budget Policy Manual Delegation of Responsibilities Establishment of Budget Committee 5 Stages in the Budgeting Process 6 Practice Questions & Solutions 6. Training. Notes for distance learning . Ebook Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Free Download & Buy. Lectures.1 Question (P/P. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

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

3 Calculating Coefficient of Determination 6 Regression Analysis 7 Calculating Regression Line Analysis 7.2 Seasonal Variations 11.1. Lectures. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy.1 Assumption 13. Implementation Guide. Class.1 Assumption 13.2 Coefficient of Determination 5. Lectures.3 Cyclical Variations 11.2 Industry Specific Price Index 9 Advantages & Disadvantages of Regression Line Analysis 10 Product Life Cycle & Forecasting 10. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.4 Random Variations 12 Moving Averages 13 Seasonal Variations 13.2 Introduction 10.3 Growth 10.4 Maturity 10.1 Consumer Price Index (CPI) or Retail Price Index (RPI) 8.1. ACCA study materials. Course.1 Trend 11. Class.2.1 Components of Time Series 11.1 Calculating co-efficient of correlation 5.1 Design Phase 10. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 124 of 153 Exam Topic14: STATISTICAL TECHNIQUES 1 Forecasting 1.1. Course. Ebook Free Download & Buy.1 Interpolation 1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Multiplicative Model 13.2 Extrapolation 2 Forecasting Techniques 2. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1.1 Advantages & Disadvantages of High-Low Method 4 Scatter Graph Diagrams & Line of Best Fit 5 Coefficient of Correlation 5.1 Additive Model 13.1 Reliability of Forecast 3 Forecasting Using High Low Method 3.1 Assumptions of Regression Line Analysis 8 Adjustment for Inflation or Deflation 8. Training. Implementation Guide.3 Deseasonalisation 14 Advantages & Disadvantages of Time Series Analysis 15 Index Numbers Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1.5 Decline 11 Time Series Analysis 11.

Ebook Free Download & Buy. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Q14) 18. Course. Lectures.1 Question (P/P. Q3) 18. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. F9. Notes for distance learning . Q7) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.2 Fixed & Chain Based Index Number 17 Spread Sheet 17. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Q7: P/P. Training. ACCA study materials. Free Download & Buy. Implementation Guide. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 125 of 153 Exam Topic14: STATISTICAL TECHNIQUES 16 Calculating Index Numbers 16. Class.2 Roles of Spread Sheet 18 Practice Questions & Solutions 18.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Q17) 18.6 Question (P/P.5 Question (12/06. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course.1 Simple Aggregate Index Numbers 16.Ecommerce/Ebusiness/Make Money Online Tutorial.1 Features of Spread Sheet 17. Q22: P/P. Class.4 Question (P/P. Q13) 18.3 Question (12/06.7 Question (12/06.2 Question (12/06. Implementation Guide. Q15) 18. Q26) 18.

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

Lectures. Course. Q18): 7.3 Question (12/06. F9.2 Direct Labour Budget 3. ACCA study materials.1 Raw Materials Budget 3. Course.1 Production Budget 3. Free Download & Buy. Ebook Free Download & Buy.1. Q19) 7.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Scenario Planning 6. Class. Implementation Guide. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Q19) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . Class.1 Question (12/06. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 127 of 153 Exam Topic15: BUDGET PREPARATION 1 Importance of Principle Budget Factor 2 Sales Budget 3 Functional Budgets 3. P1. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2 Question (12/06.Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Q36: P/P. Training.1.1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2 What If Analysis 7 Practice Questions & Solutions 7.3 Variable & Fixed Production Overhead Budget 4 Cash Budgets 5 Master Budgets 6 What if Analysis & Scenario Planning 6.

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

Q33): Importance of Flexed Budgets Disadvantages of Fixed budget Uses of Fixed & Flexible Budgets Prepare Flexible Budget Practice Questions & Solutions Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 129 of 153 Exam Topic16: FLEXIBLE BUDGETS 1 2 3 4 5 5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Question (P/P. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial.2 Question (12/06. Lectures. Free Download & Buy. Implementation Guide. P1. Course. Q36): 5. ACCA study materials. Ebook Free Download & Buy. Training. Lectures. Q9: P/P. Class. Class. Course. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . F9.

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

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.5 7.7 8.5 Technological Change 3.1.3 8.1 Calculating Discount Factor 6 Profit Vs Cash Flow 7 Relevant Cash Flows for Investment Decision 7.2 Liquidity 3.4 8.5 Nominal Vs Real Cash Flows Future Cash Flows Variable Cash Flows Directly Attributable Fixed Cost Opportunity Cost Controllable Cash Flows Avoidable Cash Flows Sunk Cost or Past Cost Committed Cost Fixed Costs Non Controllable Cash Flows Unavoidable Cash Flows 8 Irrelevant Cash Flows for Investment Decision 9 Discounted Cash Flow Techniques 9. Training. Course. ACCA study materials.4 Effective Interest Rate 5 Compounding & Discounting 5. Free Download & Buy. P1.2 Compound Interest 4. ACCA study materials.1.2 Nominal Vs Real Interest Rate 4.1.6 Disposal Proceeds 3.4 7. Implementation Guide. Lectures.1 Issues Involved in Capital Expenditure Budgeting 3.1 Compounding 5.1. Course.1.7 Other Issues to Consider in Capital Expenditure Budgeting 3.2 8.1 Simple Interest 4. Class.3 Cost of Capital 3.1 8.1 Inflation/Deflation 3.3 7. Lectures.1.2 Steps Involved in Preparing Capital Expenditure Budget 4 Types of Interest & Interest Rates 4.1 Net Present Value (NPV) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.4 Opportunity Cost 3.2 Discounting 5. Notes for distance learning .6 7.2. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1.1 7.1.1 Simple Vs Compound Interest 4.1 Calculating Compound Factor 5.2 7. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial.1.3 Fisher Formula 4.1. F9. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 131 of 153 Exam Topic17: CAPITAL BUDGETING & DISCOUNTED CASH FLOWS 1 Importance of Capital Investment in Planning & Control 2 Capital Vs Revenue Expenditure 3 Capital Expenditure Budget 3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

4 Question (12/06.1 Calculating Payback Period 10 Annuity & Perpetuity 10. Q24): 11.5 Question (P/P.1 Calculate Internal Rate of Return (IRR) 9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.6 Question (P/P. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Training. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning .1 Question (12/02. P1. Implementation Guide.8 Question (P/P. Implementation Guide. Lectures.3 Payback Period 9.7 Question (P/P. Q27) 11.Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures.2 Internal Rate of Return (IRR) 9. Free Download & Buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 132 of 153 Exam Topic17: CAPITAL BUDGETING & DISCOUNTED CASH FLOWS 9.2 Question (12/06. Class. Q18): 11.2 Perpetuity 11.1 Calculate Net Present Value (NPV) 9. F9.3. Q43) 11. Class. Q3) 11.1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Course.3 Question (12/06. Q48): 11 Practice Questions & Solutions Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Q42) 11.1 Calculating Annuity Factor 10. Course. Ebook Free Download & Buy. ACCA study materials.2. Q40) 11.

Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 133 of 153 Exam Topic18: BUDGETARY CONTROL & REPORTING Exam Topic 18: BUDGETARY CONTROL & REPORTING Sub Exam Topics S. Class.no 134 134 134 134 134 134 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. F9. Lectures. Course. ACCA study materials. Lectures. Training. Implementation Guide. Flexed Budget & Actual 2 Relative Significance of Variances 3 Potential Actions 4 Responsibility Accounting & Control 5 Controllable Vs Non Controllable Costs 6 Prepare Control Reports Exam Topic Awareness Analysis Details Composition Importance Pg. Ebook Free Download & Buy. Class.no Headings (click the cross-ref below for easy navigation) 1 Variance b/w Fixed. P1. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course.

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

F9. P1. Lectures. ACCA study materials.Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class.no 136 136 136 136 136 136 136 136 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class. Implementation Guide. Course. Implementation Guide.no Headings (click the cross-ref below for easy navigation) 1 Importance of Motivation in Performance Management 2 Budgetary Planning & Control System 3 Impact of Targets on Motivation 4 Managerial Incentive Schemes 5 Approaches to Budget Setting Process 6 Advantages & Disadvantages of Participative Style of Budgeting 7 Top down Vs Bottom up Approach to Budgeting 8 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Free Download & Buy. Training. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. ACCA study materials. Notes for distance learning . Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 135 of 153 Exam Topic19: BEHAVIOURAL ASPECTS OF BUDGETING Exam Topic 19: BEHAVIOURAL ASPECTS OF BUDGETING Sub Exam Topics S.

5 4. Course. Class. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.6 Importance of Motivation in Performance Management Budgetary Planning & Control System Impact of Targets on Motivation Managerial Incentive Schemes Salary Bonus Shares Share Options Pension Benefits 5 Approaches to Budget Setting Process 6 Advantages & Disadvantages of Participative Style of Budgeting 7 Top down Vs Bottom up Approach to Budgeting 8 Practice Questions & Solutions 8. Lectures.2 4. Lectures. Q10) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 4.2 Question (P/P.Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. F9.3 4. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 136 of 153 Exam Topic19: BEHAVIOURAL ASPECTS OF BUDGETING 1 2 3 4 4. Training. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning .4 4. Implementation Guide. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Implementation Guide. Course. Free Download & Buy. Q50) 8. Ebook Free Download & Buy.1 Question (P/P.

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

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

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 139 of 153
Exam Topic 21: VARIANCE ANALYSIS

Exam Topic 21:

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 140 of 153
Exam Topic 21: VARIANCE ANALYSIS

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

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

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

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

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

6 Interpreting Variances 7 Investigating Variances
7.1 Reasons for Variances

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Training, Ebook Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 141 of 153
Exam Topic 22: RECONCILIATION OF BUDGETED & ACTUAL PROFIT

Exam Topic 22:

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5, F9, P1, P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training, t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial, Implementation Guide, Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials, Class, Lectures, Course, Notes for distance learning

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

Class.no 144 144 144 144 144 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.Ecommerce/Ebusiness/Make Money Online Tutorial. P1. Notes for distance learning . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Ebook Free Download & Buy. Lectures. Training. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 143 of 153 Exam Topic 23: PERFORMANCE MEASUREMENT OVERVIEW Exam Topic 23: PERFORMANCE MEASUREMENT OVERVIEW Sub Exam Topics S. Implementation Guide. Course. ACCA study materials. ACCA study materials. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.no Headings (click the cross-ref below for easy navigation) 1 Mission Statement 2 Objectives 3 Macro Economics & Performance Measurement 4 Government Regulation & Performance Measurement 5 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. F9. Course.

Lectures.2. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Strategic Objectives 2. Course.1 Question (P/P.3 Operational Objectives 3 Macro Economics & Performance Measurement 4 Government Regulation & Performance Measurement 5 Practice Questions & Solutions 5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 144 of 153 Exam Topic 23: PERFORMANCE MEASUREMENT OVERVIEW 1 Mission Statement 1.1 Purpose of Objectives 2. P1. Ebook Free Download & Buy.3 Operational Objectives 2. Notes for distance learning .Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. ACCA study materials.2 Role of Mission Statement in Performance Measurement 2 Objectives 2. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials.1. Training.1.2. Class. Q28) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Purpose of Mission Statement 1. Implementation Guide. F9.2 Tactical Objectives 2. Course.1 Strategic Objectives 2. Class.1.2 Role of Objectives in Performance Measurement 2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2 Tactical Objectives 2. Lectures.

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

5 Dividend Cover 1. Implementation Guide.3 Strategy Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Critical Success Factors (CSF) 5.1.4.2 Inventory Turnover 1.4.1 Earnings per Share (EPS) 1.2 Objectives 5.4.4 Dividends Yield 1. Class.3 Cost of Sales Percentage 1.2 Operational Gearing Ratio 1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 Financial Gearing Ratios 1. Notes for distance learning .3 3.Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy.5 Sales Growth or Decline Percentage 1.2.4 Financial perspective Customer satisfaction perspective Internal business perspective Innovation and learning perspective 4 Benefits & Limitations of Balance Score Card 5 Critical Success Factors & Key Performance Indicators 5. Lectures.2. Course.3 Earnings Yield 1.1 Trade Receivable Turnover 1.2.2 3.1 Mission 5.6 Payout Ratio 1.3.2.1. Ebook Free Download & Buy.3 Trade Payable Turnover 1.2 Price Earnings (P/E) Ratio 1. P1. Course.1.4.1 3.2.3.3 Relationships between Mission. ACCA study materials.3.3.1 Profitability ratios 1. Lectures.4. ACCA study materials.2. Class.3 Gearing Ratios 1.4 Investor Ratios 1. F9.4. Objectives.3.2 Net/Operating Profit Margin 1. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 146 of 153 Exam Topic 24: PERFORMANCE MEASUREMENT-APPLICATION 1 Ratios for Financial Performance Measurement 1.1.5 Evaluating Performance using Ratios 2 Non Financial Performance Measures 3 Balance Score Card 3. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Training.1.5 Quick Ratio or Acid Test Ratio 1.1 Gross Profit Margin 1.2 Key Performance Indicators (KPI) 5.4 Operating Cost Percentage 1.3 Interest Cover (Times) 1.4 Current Asset Ratio 1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3.1.3.2 Working Capital or Liquidity Ratios 1. Implementation Guide.3.1 Contribution to Profit before Interest & Tax (PBIT) 1.1 Debt to Debt plus Equity Ratio 1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. CSF & KPI 5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

Implementation Guide. Notes for distance learning .3.4.1.5.1 9.2 Question (P/P.5.3 7.5.5 Efficiency. Capacity & Production Volume Ratios 7 Divisional Performance Measures 7.2 Efficiency 6.3 Question (P/P.4 7.4 CSF 5. ACCA study materials. Lectures.3 Effectiveness 6.2 Efficiency 6. Training. 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.1 Economy 6. P1. Class.4 Calculate Efficiency.5.1 7. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course.5. Free Download & Buy.4 Performance Indicators 6. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.Ecommerce/Ebusiness/Make Money Online Tutorial. Q11) 12. Q14) 12.3 Effectiveness 6. Ebook Free Download & Buy. Q38) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.4.4 9.3 Activity Ratio 6.4 Organization Specific CSF & KPI 6 Value for Money 6.1 Economy 6.2 9.4 Question (P/P.4. Q41) 12. Capacity & Activity Ratios 6. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Capacity Ratio 6.3.5 KPI 5.5 7.5 Perishability Heterogeneity Intangibility Simultaneity No Transfer of Ownership Return on Capital Employed (ROCE) or Return on Investment (ROI) Calculating ROCE or ROI Return on Equity (ROE) Calculating ROE Residual Income (RI) Calculating RI 10 Performance Measures for Service Industries 11 Interpretation of Performance Measures 12 Practice Questions & Solutions 12.1 Limitation of Efficiency Ratio 6.1 Efficiency Ratio 6. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 147 of 153 Exam Topic 24: PERFORMANCE MEASUREMENT-APPLICATION 5.6 8 Advantages & Disadvantages of Both ROCE & RI 9 Characteristics of Services 9. Class.2 7. F9. ACCA study materials.3 9.1 Question (P/P.

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

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.17 Information Technology 3 Value Analysis 3. ACCA study materials.1 3.10 Automation 2.1 Variable Costs 2.8 Market Research 2. Class.5 TQM 2. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide.2.2 Ways of Cost Reduction 2.2. Training.14 Sources of Finance 2.2 3.1 Question (P/P.2. Free Download & Buy. Notes for distance learning .15 Tax Planning 2. P1.2.2. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide.2 Fixed Costs 2.Ecommerce/Ebusiness/Make Money Online Tutorial.2. Class.2.1 Methods of Cost Reduction 2. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Cost Control Vs Cost Reduction 2 Cost Reduction Methods 2.12 Communication 2.1.2.3 3. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 149 of 153 Exam Topic 25: COST REDUCTIONS & VALUE ENHANCEMENT 1 Cost Reduction & Value Enhancement 1.2. Q23): Cost Value Use Value Exchange Value Esteem Value Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9.7 Value Analysis 2.13 Work Study 2.2. Course.2.2 Efficiency 2. Ebook Free Download & Buy.9 Outsourcing 2.1.3 Discretionary Costs 2. Lectures.2.2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials.2.2.4 JIT 2.11 Training 2.4 4 Practice Question & Solutions 4.6 Target Costing 2.16 Working Capital Management 2.1 Spending 2.2.2.

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

2 Results 3.3. Training.1.1 6.2. Q1) Internal Benchmarking Competitive Benchmarking Functional Benchmarking Strategic Benchmarking Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.3 Controllability 3.1.1 Motivation 3.3. Ebook Free Download & Buy.3.2 6.3.1.Ecommerce/Ebusiness/Make Money Online Tutorial.1.3 Achievable 3.1. Course.1 Equity 3.4 7 Performance Measurement Reports 8 Practice Questions & Solutions 8.1 Quality of Service 3.3.2 Flexibility 3. Class.3 6.3. Ecommerce/Ebusiness/Make Money Online .1. Implementation Guide.4 Resource Utilization 3.2 Competitive Performance 4 Performance Measurement in Non Profit & Public Organizations 5 Benchmarking 5. Implementation Guide. Lectures.1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi t +1 in f Ecommerce/Ebusiness/Make Money Online Tutorial. Training.2. P1.3.2 Role of Benchmarking in Performance Measurement 6 Types of Benchmarking 6.1 Determinants 3.1 Standards 3.1 Question (P/P. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 151 of 153 Exam Topic 26: MONITORING PERFORMANCE & REPORTING 1 Non Financial Performance Measures 2 Short & Long Term Performance 3 Performance Measurement in Service Industries 3.3 Innovation 3.2 Clear 3.3.2.3 Dimensions 3. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Rewards 3.2 Ownership 3.2.1 Explanation of Benchmarking 5.1 Financial Performance 3. Ebook Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials.2.

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

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

Sign up to vote on this title
UsefulNot useful

Master Your Semester with Scribd & The New York Times

Special offer for students: Only $4.99/month.

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

Cancel anytime.