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

ACCA F2 EBOOK DEC 2013

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

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

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

KEY TERMS
BROWSE BY KEY TERM

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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2. Class. you solution should be properly crossreferenced such as working 1. which you may spend navigating through ordinary printed and ebooks. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. while solving questions during the exams. Notes for distance learning . F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. Therefore. CDs. ACCA study materials. Lectures. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Hyperlinks will save large amount of time during the whole exam session. 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. In addition. 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. Training. 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. Free Download & Buy.Ecommerce/Ebusiness/Make Money Online Tutorial. It is an alternative to hyperlinks. you must identify. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. 3 etc and labeled using descriptive text rather than abbreviations.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 13) Hyperlinks: Hyperlinks are links to other areas of study text book. In addition. Bookmarks are given for reaching quickly to relevant syllabus area. P1. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. which steps will be rewarded and which steps can be omitted without losing marks. You must be able to solve question within given time. Solution is supported with explanations to tell you why and how that particular step is performed. Hyperlinks will save several minutes per day. 14) Bookmarks: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Ebook Free Download & Buy. Course. ability to solve question but taking more than time available is of no use. Time management is important during exam.

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

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

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

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

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

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

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

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

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

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

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

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

ACCA study materials. Examples: Increase Profitability (specific) of the organization (relevant) by 10% (measureable. attainable. Everything considered during the planning process should be recorded and updated each time plan is revised. 3. Lectures. relevant and time bounded) targets set by the organization. Sell existing products into new market. Free Download & Buy.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 43 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Where we are? Where we want to be? How do we get there? How external factors will influence the organization? (PESTEL factors) What skills and resources will be needed? (SWOT analysis) After considering all above questions at minimum. 3. Notes for distance learning . measureable.1.2 Strategies Strategies are short-term plans made to achieve organizational objectives. This can be an objective of profit motive organization. attainable) in five years (time bounded). Implementation Guide. Increase number of users (specific) of the golf club (relevant) by 20% (measurable.1 Objectives Objectives are long term SMART (specific. Organizational Objectives are set and strategies are decided to achieve those objectives as part of planning process.1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. Rather organization should set the objective of lowering no of complaints. F9. Class. Example: If organization mission is to provide high quality goods or services to its customer then objective of cost reduction will not lead fulfilment of mission. attainable) in two years (time bounded).COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. This can be an objective of Not for profit organization. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. Objectives should be consistent with the mission of the organization. Examples: Making new products and selling them into existing market. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

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

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

Users of the information must able to understand and apply it for decision-making purpose. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.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. Notes for distance learning . 8 Practice Questions & Solutions 8. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. Limitations of management information for decision-making purpose are given below. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. 7. Implementation Guide. Class. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Question (12/06. Information should be communicated in time. Example news would not be of any use if communicated late. If anyone has to believe it to be true. P1. Information should be from trustworthy source. 7.2 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. They may consider provision of such information useless or reduction in their autonomy to make decisions. 7.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. 7.4 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. 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.

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

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

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

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

Notes for distance learning . ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. Class.no Headings (click the cross-ref below for easy navigation) Pg.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. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Importance Knowledge of this exam topic does not affect performance on other exam topics. Implementation Guide.Exam Topic 2: SOURCES OF DATA | Page 51 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA Sub Exam Topics S. Free Download & Buy.

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

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

F9. time and cost associated with research work. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. which in turn is influenced by time available. Samples are used to reduce the amount of work. Example: Selection of 10% of workforce represents sample for total workforce (population). It represents sample size of 10. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lower distance leads to higher frequency and higher distance leads to lower frequency. Result obtained based on examination of samples are assumed as result for whole population.1. Notes for distance learning . Class. 4. Free Download & Buy.3 Sample Size Sample size is the number of items selected as sample from a population. ACCA study materials. P1.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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 4.4 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. Example: 10 out of 100 workers are selected from total workers.1. Example: Conclusion reached on attitudes of workforce either good or bad based on sample is assumed as attitude of whole workforce in a population. Sample size depends on judgement of researcher. Example: If we take number of years of experience at one axis and number of workers in workforce at other axis then frequency depends on difference between numbers of year experience among workforce. Course. Lectures. Implementation Guide.1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. cost required and need for accuracy of outcome. 4.2 Sample Sample denotes individual items selected from a population.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used.1.Exam Topic 2: SOURCES OF DATA | Page 55 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram Low Frequency High Frequency x x x x x x x x x x 4. Free Download & Buy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . Class. It means frequency of samples will reduce we will move farther from means or average.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. In case of low frequency. the way in which samples is spread along the graph paper. Normal distribution is also called bell shaped curve. 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. ACCA study materials. which is not covered by sample. Course. risk of standard error increase as there can be situation sufficiently different. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Alternatively. P1.

2 Random Sampling Random sampling is a type of non-statistical sampling method.1. 4. 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. Course. Example: Researcher may choose workers. 4.2 Limitations Random sampling involves the risk of bias by the researcher. 4.1 Benefits Random sampling is cost effective. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research. This will expose the sample selected to standard error. Class. efficient method and does not require any technical knowledge.1. 4.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome. Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work. Free Download & Buy.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results. Researcher may deliberately choose those samples which are easy to interview. Implementation Guide.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. which he/she considers cooperative. In random sampling. resources and planning time for determining samples. each sample in a population has an equal chance of being selected.2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 4. P1. sample size has to be increased to cover every possible situation. Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected. Lectures. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. It is also called non-probability sampling. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher.2.

Systematically sampling is used to reduce the chances of standard error.650 150 customers (Rich) 501 – 1000 112. 4. It helps to reduce the risk of standard error. However. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 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.000 300 customers (Middle class) 151 – 500 97.575 Stratified sampling makes use of stratums (layers). 4. Course. F9.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population. Implementation Guide. Samples in a population having identical characteristics are combined into one layer. which is more likely to be representative of whole population. Randomly selected sample is also counted as the sample. which is placed below the first layer.1 Benefits Systematic sampling does not involve risk of bias by the researcher. It forms the input to the formula for selection of subsequent variable. 23th. systematic sampling involves selection of first sample randomly.3 Systematic Sampling Systematic sampling makes use of statistical techniques. 32th etc) until required sample size is achieved.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer.3.3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. Notes for distance learning . 4. P1. ACCA study materials. Free Download & Buy. Range is established for each layer so that characteristics of each sample can be determined.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Similarly. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected.

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

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

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

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

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

Course. Lectures. . Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials.no 1 2 3 4 Headings (click the cross-ref below for easy navigation) Pg. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.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. Importance Knowledge of this exam topic can highly affect performance on other exam topics such as accounting for material. F9. labour and overheads.no Production & Non Production Costs 64 Elements of Non Production Costs 65 Elements of Production Cost 66 Reason for Distinction b/w Production & Non Production 69 Costs 5 Costs Behaviour 71 6 High Low Method 78 7 Structure of Linear Functions & Equations 79 8 Cost Units. Notes for distance learning . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. visual & computation based questions. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. 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. Unit Costs. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class.

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

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

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class.4 Direct Expense Direct expenses incurred in the manufacturing of a product or operating a cost centre having properties of direct cost.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 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. F9. Example: In Car manufacturing. by it weight of wood used in each chair.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. Examples: Supervisor (foreman) salary expense incurred in construction of a building (product). 3. Free Download & Buy. P1. They are paid higher wages and incur significant part of product cost. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 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. Quantity of iron used is direct material. 3.2 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. Their cost is determined reasonably such as from payroll register. Elements of product cost are as follows: 3. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. ACCA study materials.3 Direct Labour Labour used in the manufacturing of products having properties of direct costs. Implementation Guide. Course. Notes for distance learning . classified as direct cost. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

Following are the components of factory overhead costs. Free Download & Buy. ACCA study materials. 3. 3. 3. Reasons: They do multiple jobs of general nature.3 Indirect Expenses Indirect expenses are costs having properties of indirect cost. Example: Amount of adhesive material used to join pieces wood in making chair. They are paid relatively lower wages or salaries than skilled workers and unlikely to be form major part of product cost.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 68 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Salary of storekeeper to look after inventory in a warehouse (cost centre). They may be temporary workers so formal records may not be present to determine its cost to the organization in exact monetary value. Lectures. Example: Handling material and providing tools to skilled labours when needed. P1. These costs are incurred for the manufacturing of products in the production department. Class. 3.5.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs. They are not identifiable to individual products. 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 Indirect Labour Labour costs having properties of indirect costs. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.5. Course. Notes for distance learning .H) These are costs having properties of indirect costs.O.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. F9.5 Production or Factory Overheads (F. Semi-skilled & unskilled labours are considered indirect costs.5. Implementation Guide. 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.

Course. ACCA study materials. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9. Notes for distance learning . P1. value of each individual expense cannot be determined. Free Download & Buy. Diagram: Full Cost Product Cost Production Cost Direct Cost Direct Materials Direct Labour Direct Expense Indirect Cost Production Overhead Cost Indirect Materials Indirect Labour Indirect Expense Period Cost Non Production Cost Indirect Cost Selling & Distribution Overhead Cost Administration Overhead Cost Finance Overhead Cost 4 Reason for Distinction b/w Production & Non Production Costs Learning Objective: Explain the importance of the distinction between production and nonproduction costs when valuing output and inventories. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Sufficient financial records may not be available. Example: Oiling of delivery vehicles during routine maintenance. Class. Example: It is usual in most organizations to group all small expenses into single account as sundry expenses. Therefore.

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

Free Download & Buy. Notes for distance learning . graphically. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Example: Supplier may offer 10% discount for each additional unit purchased after first 10. Describe and illustrate. Class. different types of cost behaviour.000 units. units produced). direct. Lectures. P1. 5. stepped fixed and semi variable costs. Taxable income above certain level is subject to higher tax rate. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: Material cost will increase as each additional unit is made. Implementation Guide. F9. ACCA study materials. 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). Course. In theory it results in diagonal straight line when plotted on graph.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.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. Fixed and variable. 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. If there is no production then there will be no material cost. 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.

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

in the long term all costs have tendency to be variable. it may no longer be fixed. Lectures. Notes for distance learning . which remain constant regardless of change in activity level. ACCA study materials. Course. Example: Opening of new retail shop due to increased sales demand for business products can give rise to additional rent expense. Beyond that range. It means fixed costs are fixed only in short-term. fixed costs only remain constant within limited range of activity level. F9. Class. However. P1. In the longer-term organization’s activity level may be different resulting in different fixed cost. total fixed cost borne by the business will be increased. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. it gives horizontal straight line same as variable cost per unit. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 73 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5. As a result.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. When plotted on graph. Therefore.3 Fixed Costs Fixed costs are costs. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

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

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

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

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

000 9.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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Applying High Low Method Illustration Following data relates to ABC plc. Solution: Identifying highest and lowest activity level as in this case is production volumes. Course.500 $12. Production volume Total cost (activity level) 10. Notes for distance learning . Lectures. Free Download & Buy.000 units. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.500 $13. P1.000 11.000 13. To forecast total cost at given activity level. Class. ACCA study materials.000 $12. F9.000 12. It is used to split total cost and semi variable cost into its fixed and variable components.000 Required: Calculate the fixed and variable components of the total cost.200 $12. Formula: 6.000 $13. Highest production volume = 13. 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 F5.000 units. Lowest production volume = 9. Implementation Guide.

Year Sales volume Sales revenue Sales revenue per unit 1 2.000 $2. F9. This relationship is said to be linear.1 Linear Relationship Linear means straight.000 $6. Notes for distance learning . Implementation Guide.000 $1 3 6. 2 and 3 respectively will result in a straight line if plotted on graph paper. Lectures. Class. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper.000 and 6. P1. Free Download & Buy.000.000 $4.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Linear line means straight line. Step3: Determining fixed cost. 4. Example: If we divide sales revenue by sales volume in that year.000 units in year 1. 7. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.000 $1 Example: Sales volume 2. then each year sales revenue per unit will be $1.000 $1 2 4. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. It means sales volume is arising in linear fashion. 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.

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

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

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

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

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

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

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

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

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

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

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

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

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

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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 1. Training. 1. Decision Decision-making requires both financial and non-financial making information. decision making and control purpose. 1.2 From Name of person reporting is mentioned. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Management at different levels (strategic.1 Users of Reports Management information reports are different from reports such as annual report. Course. Control involves upwards communication from junior management to senior management. Senior management need to communicate plan to junior managers for effective implementation of plan. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. Users of management information reports are internal to the organization.2 Purpose of Reports Purpose Details Planning Planning requires both financial and non-financial information. 1. Course.3. tactical and operational) require information for planning. Ebook Free Download & Buy. F9. ACCA study materials. Lectures. which are required for external reporting purpose. Notes for distance learning . Free Download & Buy. Implementation Guide. Class. Planning involves downwards communication from senior management to junior management. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Senior management need information from junior management involved in day-to-day operations to be able to exercise control. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3.1 To Name of person being reported is mentioned. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 93 of 153 Exam Topic 4: PRESENTING INFORMATION 1 Preparing & Representing Reports Learning Objective: Prepare written reports representing management information in suitable formats according to purpose.3 Content of Reports 1. P1. Control Control usually requires financial information such as variances.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9. Class. Free Download & Buy. 1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.3. Graphs & Charts Learning Objective: Present information using tables.3 Date Date represents the time at which report is written. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Authorization suggests the recipient that report is sent and reviewed by appropriate person. Introduction gives brief description of information contain in the following report. However. Order of writing should be logical.3. ACCA study materials. charts and graphs (bar charts. Implementation Guide. Lectures.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. 1. 1. supporting information can be presented in appendix. Training.7 Appendix Appendix contains all supporting and related information in the body text. Class. Course.3. It should be no more than three to four lines. Appendix should be properly cross-referenced so that reader can quickly find information in appendix. line graphs. Body text may contain several headings and sub headings. Lectures. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. date of receipt can be different from date it was written depending on the channel of communication (electronic. It means it should present all necessary information at single place without requiring manager to move back and forth. Introduction should enable manager to get an overview of the report. Notes for distance learning . 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.4 Subject Purpose of report is mentioned. 2 Presenting Information Using Tables. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 94 of 153 Exam Topic 4: PRESENTING INFORMATION 1.5 Introduction Scope of report is mentioned. P1. Course.3. However.3.3. Ebook Free Download & Buy.6 Body Text Body text contains the detailed information. 1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. Manager should be able to navigate to relevant information quickly. ACCA study materials. Headings should be descriptive and should enable manager to have an idea about the underlying information. post etc) selected to send report. 1.Ecommerce/Ebusiness/Make Money Online Tutorial. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

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

Line graphs also show extreme increase or decrease in variable. Graphs require statistical knowledge to read. Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Scatter graphs can be used to find relationship (direct or indirect) between two variables.1 Benefits Scatter graphs can be quickly drawn manually. Lectures.3. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Scatter graphs are used for forecasting where accuracy is not necessary. Class. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 96 of 153 Exam Topic 4: PRESENTING INFORMATION Line graphs are used to present data visually. Course. 2. Line graphs can accommodate more than one line so the performance of different entities (organizations or individuals) regarding same variable (for example. Y & Z axis. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. Implementation Guide.3.3 Scatter Graph 2.2 Limitations Line graphs cannot accommodate alphabetic data so there it cannot be used to present non-financial information.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Limitations Scatter graphs do not provide 100% accurate results. Course. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. It can be used to present relationship up to three variables. Line graphs can be used to graphically present the movement in one variable due to increase or decrease in other variable.2. Line of best is drawn based on observation where majority of the coordinates can be joined using one straight line. 2. 2. Implementation Guide. sales) could be compared.Ecommerce/Ebusiness/Make Money Online Tutorial. Scatter graphs can be used to find trend (increasing or decreasing). Graphs require statistical knowledge to read. Line graphs have three dimensions such as X. Lectures. Ebook Free Download & Buy. Free Download & Buy. F9. Notes for distance learning . Line graphs can be used to show trends.

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

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

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

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

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

4 Practice Questions & Solutions

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

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Exam Topic 4: PRESENTING INFORMATION

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

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Exam Topic 5: ACCOUNTING FOR MATERIALS

Exam Topic 5:

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

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Exam Topic11: SERVICE COSTING SYSTEM

Exam Topic 11:

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

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Exam Topic11: SERVICE COSTING SYSTEM

1 2 3 4

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

4.1 Question (12/06, Q24)

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Exam Topic12: ALTERNATIVE COST ACCOUNTING

Exam Topic 12:

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

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Exam Topic 21: VARIANCE ANALYSIS

Exam Topic 21:

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

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Exam Topic 21: VARIANCE ANALYSIS

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

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

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

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

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

6 Interpreting Variances 7 Investigating Variances
7.1 Reasons for Variances

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

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Exam Topic 22: RECONCILIATION OF BUDGETED & ACTUAL PROFIT

Exam Topic 22:

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

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