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

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

F9. Example: Inside information can be number of units made by production department each month. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. For this purpose. 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.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.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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning Tactical Management . Following are the roles. ACCA study materials. so that they can better be able to make rational decisions in timely manner. Diagram: Strategic Management Management Accountant Macro environment Operational Management 1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. P1. cost and management accounting also involves information gathering from inside as well as outside the organization. 1.2 Role of Management Accounting Cost and management accounting can have different types of roles in different organizations. Free Download & Buy. Course. which are commonly performed by the cost and management accounting function or management accountant. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2 Random Sampling Random sampling is a type of non-statistical sampling method.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. Course. Implementation Guide. efficient method and does not require any technical knowledge.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results. Lectures.1 Benefits Random sampling is cost effective. sample size has to be increased to cover every possible situation. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 4. resources and planning time for determining samples.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome. Notes for distance learning . Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Researcher may deliberately choose those samples which are easy to interview.1. This will expose the sample selected to standard error.2 Limitations Random sampling involves the risk of bias by the researcher. Class. ACCA study materials. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. which he/she considers cooperative. F9. 4. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Random sampling involves selection of number of items within population without any planning. 4.2. 4.2. 4. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher. Example: Researcher may choose workers. It is also called non-probability sampling. each sample in a population has an equal chance of being selected. Free Download & Buy.1. In random sampling. Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

Free Download & Buy.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population. systematic sampling involves selection of first sample randomly. F9. Randomly selected sample is also counted as the sample.3. Lectures. which is more likely to be representative of whole population. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 32th etc) until required sample size is achieved. Notes for distance learning . number of customers who brought goods or services of value from $151 to $500 are grouped second layer. Samples in a population having identical characteristics are combined into one layer.3 Systematic Sampling Systematic sampling makes use of statistical techniques. Implementation Guide. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. It forms the input to the formula for selection of subsequent variable. 4.575 Stratified sampling makes use of stratums (layers). Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer. ACCA study materials. which is placed below the first layer.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. It helps to reduce the risk of standard error.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Systematically sampling is used to reduce the chances of standard error.1 Benefits Systematic sampling does not involve risk of bias by the researcher.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. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Range is established for each layer so that characteristics of each sample can be determined.000 300 customers (Middle class) 151 – 500 97.650 150 customers (Rich) 501 – 1000 112. However.3. 23th. 4. Similarly. Course. 4. 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.

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

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

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

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

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning . P1. Therefore. Class. Samples having particular characteristics are included in a group. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. each member of population does not have equal chance of being in the sample.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 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. It means it does not involve any bias and provides equal opportunity of being selected is available to every single sample in the population. Therefore. Course. Samples are categorized based on some established criteria. Implementation Guide. Therefore. each member of population does not have equal chance of being in the sample. ACCA study materials.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. D Cluster sampling involves categorizing samples into groups. Explanation: A Stratified sampling involves categorizing samples (members of population) into layers. C Systematic sampling involves the selection of members of population based on established formula. F9.

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures. 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. F9. visual & computation based questions.no Production & Non Production Costs 64 Elements of Non Production Costs 65 Elements of Production Cost 66 Reason for Distinction b/w Production & Non Production 69 Costs 5 Costs Behaviour 71 6 High Low Method 78 7 Structure of Linear Functions & Equations 79 8 Cost Units.no 1 2 3 4 Headings (click the cross-ref below for easy navigation) Pg. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. . Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 63 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR Sub Exam Topics S. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. labour and overheads. Notes for distance learning . Importance Knowledge of this exam topic can highly affect performance on other exam topics such as accounting for material. Free Download & Buy. Unit Costs.

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

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

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

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.4 Direct Expense Direct expenses incurred in the manufacturing of a product or operating a cost centre having properties of direct cost. Implementation Guide. Their cost is determined reasonably such as from payroll register. Free Download & Buy. Lectures. ACCA study materials. Elements of product cost are as follows: 3. by it weight of wood used in each chair. 3. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. classified as direct cost. 3.3 Direct Labour Labour used in the manufacturing of products having properties of direct costs. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 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. Examples: Supervisor (foreman) salary expense incurred in construction of a building (product). They are paid higher wages and incur significant part of product cost.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 67 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Monetary value can be determined reasonably Monetary value cannot be determined reasonably. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning .2 Direct Materials Material used in the manufacturing of products having properties of direct costs. Class. Example: In Car manufacturing. 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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Quantity of iron used is direct material. F9. Course.

5.3 Indirect Expenses Indirect expenses are costs having properties of indirect cost. 3.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs. These costs are incurred for the manufacturing of products in the production department. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Following are the components of factory overhead costs. Course. They are paid relatively lower wages or salaries than skilled workers and unlikely to be form major part of product cost.5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning .O. Class. They are not identifiable to individual products. Example: Handling material and providing tools to skilled labours when needed. ACCA study materials.2 Indirect Labour Labour costs having properties of indirect costs. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. Lectures. Example: Amount of adhesive material used to join pieces wood in making chair. Reasons: They do multiple jobs of general nature. Implementation Guide. 3. Example: How it would be possible to identify factory rent expenses to each individual product? Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.5 Production or Factory Overheads (F. Semi-skilled & unskilled labours are considered indirect costs.5. 3. Free Download & Buy. 3. They may be temporary workers so formal records may not be present to determine its cost to the organization in exact monetary value.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.H) These are costs having properties of indirect costs.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). P1.

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

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

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

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

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

Notes for distance learning . ACCA study materials. Course. Class.000 is divided by 20.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 74 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5.000 units then fixed cost per unit will be equal to $1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. if budgeted fixed cost of same $10.000 units then fixed cost per unit will be equal to $0. total fixed cost will be charged to more units of product (activity level) than before. As a result fixed costs per unit fall. Free Download & Buy. However. P1. Lectures. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.5. Reason is that. Example: If budgeted fixed cost of $10. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide.000 is divided by 10. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

F9. Lectures. Notes for distance learning .6 Semi-Variable Costs Semi-variable costs are costs. Semi. Class. Do not get confused to it with step-fixed cost.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 76 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: 5. and then subsequent costs are variable cost. which have both variable and fixed elements. Free Download & Buy. Step fixed costs does not necessary arise in proportion (linear or straight line).5 per call (proportion or straight line).variable costs start with certain amount of fixed cost. Implementation Guide. but calls (variable) are charged say. Example: Landline telephone bills include line rent charges (fixed) regardless of usage of facility. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. variable part rises in proportion.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. $0. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. While in semivariable cost.

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

Notes for distance learning .000 12. Formula: 6.000 11. Course.500 $12. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.000 units.000 13. Lowest production volume = 9. To forecast total cost at given activity level. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.200 $12. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 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. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.000 $13. Production volume Total cost (activity level) 10. Class. Implementation Guide.000 units.1 Applying High Low Method Illustration Following data relates to ABC plc.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. Highest production volume = 13. F9.000 $12. Solution: Identifying highest and lowest activity level as in this case is production volumes.500 $13.

000 $1 3 6. then each year sales revenue per unit will be $1. Linear line means straight line.000 $1 2 4. Year Sales volume Sales revenue Sales revenue per unit 1 2. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 and 6. 4. P1. It means sales volume is arising in linear fashion.1 Linear Relationship Linear means straight. Implementation Guide. Lectures.000 $1 Example: Sales volume 2.000 $6. Step3: Determining fixed cost.000. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper. Free Download & Buy. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Example: If we divide sales revenue by sales volume in that year. Course. Notes for distance learning . 2 and 3 respectively will result in a straight line if plotted on graph paper.000 $4. 7. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. ACCA study materials.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 79 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Step2: Determining variable cost per units using highest and lowest production volume and corresponding costs. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.000 units in year 1. This relationship is said to be linear.000 $2. F9.

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

P1.2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2. 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 F5.3 Non Linear Relationship Co-ordinates of variables if plotted on graph paper do not result in straight line. Diagram: 7.4 Spurious Relationship Increase or decrease in one variable result in increase or decrease/decrease or increase in other variable respectively. Notes for distance learning . Implementation Guide. Class. F9. 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. Free Download & Buy. Course. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. However. It does not mean that national income is responsible increased birth rate.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.

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9. Class.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 82 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: Similarly. It does not mean that increase in market demand is responsible for decrease in total cost. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Cost Objects & Cost Centres Learning Objective: Explain and illustrate the concept of cost objects. Free Download & Buy. Course. Implementation Guide. increase in market demand for product and decrease in total cost can happen at the same time. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Unit Costs. cost units and cost centres. Diagrams: 8 Cost Units. Lectures. ACCA study materials. Notes for distance learning .

profit. Example: Material (wood). Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Labour and overheads (electricity) used in making of chairs. Cost Centres Cost centre is department or area of the organization responsible for cost incurred. Notes for distance learning . Lectures. Implementation Guide. 9 Responsibility Centres Learning Objective: Distinguish between cost. No matter who arranges the transaction or pay the bills. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Diagram: Investment centre (Head Office) Profit centre 1 (West branch) Profit centre 2 (East branch) Cost centre (Production) Revenue centre (Sales) Cost centre (Purchase) Revenue centre (Sales) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. investment and revenue centres. Class. ACCA study materials. Free Download & Buy.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. P1. Example: Wood purchased for making of chair are cost to production department. Unit Costs Unit cost is measurement basis for product. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: Cost units for automobile company can be Car. Example: Unit cost for Oil can be per litres Unit cost for metals can be per kg or pounds. Responsibility centre are collective term for all below centres in an organization. Cost Objects Cost objects are inputs used to make products. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Profit centres can include several cost and revenue centres. 9. rather than cost and revenue centres which are at operational level in an organization. Example: Production department having authority to incur costs for producing products and having equally responsible to account for those costs. 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. divisions and branches of an organization having authority to generate profits and are equally responsible to account for those profits. 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. F9. Example: Organization may be dispersed in branches such as east and west branch in the country. ACCA study materials. Notes for distance learning . 9. P1.3 Profit Centres Profit centres are autonomous subsidiaries.1 Cost Centres Cost centres are those functions or departments of the organization having an authority to incur costs within the limits of their authority and assume equal responsibility to account for those costs. Lectures. Similarly.2 Revenue Centres Revenue centres are those functions or departments of an organization having an authority to generate revenues probably by selling products and are equally responsible to account for those revenues generated for the organization. Course. All cost and revenue centres report to their respective profit centres. Implementation Guide. Free Download & Buy. 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.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. Profit centres are higher in organizational hierarchy at tactical level.

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

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

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

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

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

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

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

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

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

3. Implementation Guide. Lectures. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3. Introduction gives brief description of information contain in the following report. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. Body text may contain several headings and sub headings.3. Authorization suggests the recipient that report is sent and reviewed by appropriate person. ACCA study materials. Notes for distance learning . Training. Ebook Free Download & Buy. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Headings should be descriptive and should enable manager to have an idea about the underlying information. Graphs & Charts Learning Objective: Present information using tables.3. Appendix should be properly cross-referenced so that reader can quickly find information in appendix. It means it should present all necessary information at single place without requiring manager to move back and forth. post etc) selected to send report. It should be brief no more than one line so that reported person can quickly get an idea about the subject matter (topic) and urgency of action needed. It should be no more than three to four lines.5 Introduction Scope of report is mentioned. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.3.3. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.7 Appendix Appendix contains all supporting and related information in the body text. Manager should be able to navigate to relevant information quickly. P1. 1.3 Date Date represents the time at which report is written. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 94 of 153 Exam Topic 4: PRESENTING INFORMATION 1.6 Body Text Body text contains the detailed information. Course. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. line graphs.4 Subject Purpose of report is mentioned. 1.Ecommerce/Ebusiness/Make Money Online Tutorial. Order of writing should be logical. However. Introduction should enable manager to get an overview of the report. 2 Presenting Information Using Tables. 1. supporting information can be presented in appendix. 1. Class. 1. ACCA study materials. However. date of receipt can be different from date it was written depending on the channel of communication (electronic. charts and graphs (bar charts. Lectures.

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

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

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

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

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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