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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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Solution is supported with explanations to tell you why and how that particular step is performed. which you may spend navigating through ordinary printed and ebooks. Class. 3 etc and labeled using descriptive text rather than abbreviations. Bookmarks are given for reaching quickly to relevant syllabus area. Time management is important during exam. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. You must be able to solve question within given time. Course. Class. It is an alternative to hyperlinks. In addition.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 16 of 153 Solutions are given in a format that will save time. ACCA study materials. Free Download & Buy. while solving questions during the exams. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. In addition. 14) Bookmarks: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. table of exam topics are linked to exam topics and table of sub exam topics are linked to sub exam topics given at the beginning of each exam topic. 13) Hyperlinks: Hyperlinks are links to other areas of study text book. you must identify. Implementation Guide. Hyperlinks will save large amount of time during the whole exam session. Training. Lectures. Notes for distance learning . 15) Key Terms: Table of key terms shows important terms across the study text book that you must understand in order to learn relevant topic and pass the exams. ACCA study materials. Course. Hyperlinks will save several minutes per day. 2. CDs. Lectures. F9.Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. ability to solve question but taking more than time available is of no use. Therefore. which steps will be rewarded and which steps can be omitted without losing marks. you solution should be properly crossreferenced such as working 1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide.

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

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

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

Lectures. You cannot resell this material unless you are selling the original copy purchased. Ebook Free Download & Buy. audio etc. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 2. Training. ACCA study materials. Class. religious and pornographic contents in any way. Earn Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. CDs. Unless needed for accessibility purpose or personal use. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Free Download & Buy. politics. video. Implementation Guide. Implementation Guide. You cannot change the file format of this material or make it editable. Course.2 Do Not You cannot publicly share this material in the form of hard copy or soft copy (physically and over the internet) for cash or for free. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 26 of 153 You can use parts of this material provided you quote the appropriate reference to the author and material. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. You cannot transform this material into other means of communication such as photocopy. You cannot use any part of this material in or with contents associated with violence. Lectures. ACCA study materials. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.Ecommerce/Ebusiness/Make Money Online Tutorial. Class.

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

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

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

 Compounding and discounting.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Alternative costing techniques  ABC costing. Implementation Guide.  Behavioural aspects of budgeting focusing on motivation and participation. Course. Implementation Guide. Course. Class. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 34 of 153 Capital Budgeting  Administrative procedures for constructing a capital budget. Lectures. Ebook Free Download & Buy. CDs. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. charts and graphs. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.  Relevant and irrelevant cost  Annuities and perpetuities.Ecommerce/Ebusiness/Make Money Online Tutorial. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. ACCA study materials.  Tables. Lectures. Training. Sources of data  Sampling methods. IRR and simple and discounted payback period. Class.  NPV. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.  Distinguish between capital and revenue expenditure. ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning .

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

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

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

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

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. cost and management accounting also involves information gathering from inside as well as outside the organization. Lectures. 1. so that they can better be able to make rational decisions in timely manner. Following are the roles. Course. Notes for distance learning Tactical Management . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Example: Reporting information on a cost of product to marketing department so the selling price of the product can be determined. Implementation Guide. ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. which are commonly performed by the cost and management accounting function or management accountant. Example: Inside information can be number of units made by production department each month.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 40 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 1 Purpose & Role of Management Accounting Learning Objective: Describe the purpose and role of cost and management accounting within an organization. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2 Role of Management Accounting Cost and management accounting can have different types of roles in different organizations. Free Download & Buy. Diagram: Strategic Management Management Accountant Macro environment Operational Management 1.1 Purpose of Management Accounting Cost and management accounting is about providing necessary financial and non-financial information to management and employees at all levels inside the organization for decision making purpose. For this purpose. Class. Outside information can be market demand of the product offered by the organization. P1. F9.

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

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

Examples: Increase Profitability (specific) of the organization (relevant) by 10% (measureable. Notes for distance learning . Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. relevant and time bounded) targets set by the organization. Rather organization should set the objective of lowering no of complaints. Increase number of users (specific) of the golf club (relevant) by 20% (measurable. Examples: Making new products and selling them into existing market. ACCA study materials.2 Strategies Strategies are short-term plans made to achieve organizational objectives. Implementation Guide. Organizational Objectives are set and strategies are decided to achieve those objectives as part of planning process.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. measureable. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. attainable) in five years (time bounded). attainable. 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.1.1 Objectives Objectives are long term SMART (specific. Objectives should be consistent with the mission of the organization. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Everything considered during the planning process should be recorded and updated each time plan is revised. 3. P1.1. Sell existing products into new market. Lectures. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. This can be an objective of profit motive organization.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. This can be an objective of Not for profit organization. 3. attainable) in two years (time bounded). Course. Free Download & Buy.

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

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

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

Only assertion (i) is correct. Course. ACCA study materials. B. C.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 and other employees of the company needs detailed information those are internal to the company. suppliers. it is also useful for other stakeholders (interested parties) such as bankers. Q31) Which of the following statements relating to management information are true? 1. Management accounting department is not responsible for recording cash receipts and payments it is the responsibility of financial accounting department. Only assertion (ii) is correct. It is produced for parties external to the organisation Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures. F9.2 Question (P/P. Class. They are both sub departments of accounts department. 8. which records the cash received and payments made by an organisation. Management accounting may make use of financial accounting information for providing feedback to management on their performance. Solution: Correct answer is B.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 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. (ii) Management accounting is separate function/department from financial accounting. Implementation Guide. tax authorities. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. account receivable and payable of individual customer and suppliers respectively. Assertions (i) and (ii) are both correct. customers etc. labour and production overheads. However. (ii) Cost accounting is that part of financial accounting. Notes for distance learning . Which of the following statements are true? A. Detailed information can be on elements of product cost such as material. Free Download & 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. Explanation: 1) Management accounting information is produced for internal management and other employees to the organization.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 48 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 2. Class. P1. 1 and 2 B. 2) Management accounting information is not required by law. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. It may be presented in monetary or non-monetary terms A. 1 and 3 D. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. No strict rules govern the way in which the information is presented 4. 2 and 4 Solution: Correct answer is B. Management accounting reports also involves interpretations of fact and figures and recommendations on the course of action taken by the management. There is usually a legal requirement for the information to be produced 3. 3) Management accounting information is presented flexibility depending on urgency. Is this statement true or false? (1 mark) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . Lectures. F9. Free Download & Buy. Please! Remember that non-monetary information can be alphabetic as well as numerical. 3 and 4 C. 4) Management accounting information can be presented in monetary terms such as variable cost and non-monetary terms such as number of goods reworked. 8. Data is information that has been processed in such a way as to be meaningful to its recipients. relevance to the user and reliability (estimated or actual) of information required.3 Question (12/06. ACCA study materials. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Q38) Management accounting information is financial as well as nonfinancial. Implementation Guide.

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. True B. Investor has to perform ratio analysis to obtain information for investment decisions. False Solution: Correct answer is A. Notes for distance learning . Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.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. then it will lead to reduction in wealth. True B. Free Download & Buy. F9. Example: Financial statement does not provide information for investment decision. P1. it is merely raw facts and figures used to produce information. Course. Is this statement true or false? (1 mark) A. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Explanation: In business. 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. Data has to be processed in some way to be meaningful. Lectures. Business activities are pursued to increase economic wealth. Return on investment (ROI) of 14% is calculated based on data given in financial statement to obtain information on profit generated on investment in the company. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Data is not information in itself.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.4 Question (12/06. False Solution: Correct answer is B. ACCA study materials. If cost of obtaining information does not exceed benefits. 8. quality of information depends on cost of obtaining information and other non-financial factors expressed as ACCURATE mnemonic. Explanation: Data is separate bits of information. Implementation Guide.

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

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

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. ACCA study materials. 1.2 Limitations of Published Information Published information may not be available in a format and medium organization wants. Class. trade associations and shareholders through general meetings both annual & extraordinary.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Tele communication media such as television and internet. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 1. Labour unions. GRN. Formal team meetings. 2. References from other organizations. Lectures. 2. Informal gossip (grapevine) around the organization. Implementation Guide. Work done by government departments such as monetary policy and fiscal policy. Notes for distance learning .1 Sources Outside the Organization Newspaper. Academic and professional education providers. Course. 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. suppliers and customers. Vouchers and other internal documents. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.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). Surveys in the form of questionnaires to employees. Memo and reports.2 Sources Inside the Organization Invoice. Free Download & Buy. External market research. F9. Intranet and e-mails. Observing employees attitudes and morale. It is used where information is immediately needed. These can be competitors. 2 Uses & Limitations of Published Information/Data Learning Objective: Explain the uses and limitations of published information/data (K). magazines and published books. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Uses of Published Information Published information is used as cost effective way of gathering information for initial planning.

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

F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. 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. 4. P1. Lectures. Lower distance leads to higher frequency and higher distance leads to lower frequency.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. 4. Free Download & Buy. Result obtained based on examination of samples are assumed as result for whole population. 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. time and cost associated with research work.4 Frequency Frequency is the average distance among samples in a population. Samples are used to reduce the amount of work. Example: 10 out of 100 workers are selected from total workers. 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. It represents sample size of 10. which in turn is influenced by time available. 4. Sample size depends on judgement of researcher. Course. Example: Selection of 10% of workforce represents sample for total workforce (population). Notes for distance learning .1.2 Sample Sample denotes individual items selected from a population. Class. Implementation Guide.1. Example: Conclusion reached on attitudes of workforce either good or bad based on sample is assumed as attitude of whole workforce in a population.1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.3 Sample Size Sample size is the number of items selected as sample from a population.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. cost required and need for accuracy of outcome.

It means frequency of samples will reduce we will move farther from means or average. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. In case of low frequency. Free Download & Buy. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. which is not covered by sample. risk of standard error increase as there can be situation sufficiently different.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 4.1. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. the way in which samples is spread along the graph paper. ACCA study materials. Normal distribution is also called bell shaped curve. Class. Lectures. Alternatively.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1. Implementation Guide.5 Distribution Distribution is the shape represented by individual coordinates when joining them together. Notes for distance learning .

Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected.2 Limitations Random sampling involves the risk of bias by the researcher.1. In random sampling. Course.2.2.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. each sample in a population has an equal chance of being selected. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome.1. Random sampling involves selection of number of items within population without any planning.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results. efficient method and does not require any technical knowledge. 4. which he/she considers cooperative. It is also called non-probability sampling.1 Benefits Random sampling is cost effective. Implementation Guide. Class. F9. Lectures. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Example: Researcher may choose workers. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning . resources and planning time for determining samples. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher. 4. sample size has to be increased to cover every possible situation. Researcher may deliberately choose those samples which are easy to interview. 4. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 4. 4. Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work. This will expose the sample selected to standard error. P1.2 Random Sampling Random sampling is a type of non-statistical sampling method.

P1. Similarly. Class. ACCA study materials. Free Download & Buy.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. Lectures. Samples in a population having identical characteristics are combined into one layer.3. 32th etc) until required sample size is achieved.3 Systematic Sampling Systematic sampling makes use of statistical techniques. 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. Range is established for each layer so that characteristics of each sample can be determined. F9.1 Benefits Systematic sampling does not involve risk of bias by the researcher. 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. which is placed below the first layer. 23th.575 Stratified sampling makes use of stratums (layers). Notes for distance learning . 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. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer.3. 4.650 150 customers (Rich) 501 – 1000 112. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. which is more likely to be representative of whole population. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. However.000 300 customers (Middle class) 151 – 500 97. Randomly selected sample is also counted as the sample. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 4. systematic sampling involves selection of first sample randomly. It forms the input to the formula for selection of subsequent variable. Systematically sampling is used to reduce the chances of standard error. 4. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population.

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

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. towns can be sub divided into blocks and soon. 4. Based on that researcher can select samples from a particular category in the ratio of (female to male) 2:1. Free Download & Buy. It sub divides each groups into sub groups. Lectures. Example: Locations inside the country. Class. It allows the selection secondary groups. Customers may live nearer (high frequency) to each other.1 Multistage Sampling Multistage sampling is advanced form of clustered sampling. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Notes for distance learning . Population can be categorized with respect to age. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. These sub groups are also known as secondary groups.5. language etc. Example: Selection of 100 samples for interviewing persons from age 25 to 40 and selection 50 samples interviewing persons from age 41 to 60. F9. P1. It also makes use of groups. Example: Suppose demographic balance of two females for each male in a country. as it is easy to approach customers in that town. It is useful where primary group is too large to be used for the purpose of research.6 Quota Sampling Quota sampling involves selection of definite number of samples from various categories of population.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. cultural background. which provide most benefits in least cost. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. Number of samples to be selected from each segment depends on judgement of researcher. economic status. It will reduce travelling cost and increase speed of research. can be sub divided into towns. sex.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Example: Selection of particular town (sub group) for research may be made. Quota sampling is especially useful when demographic balance of different group is known.

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

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

t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . Cost Objects & Cost Centres 82 9 Responsibility Centres 83 10 Information Needs of Responsibility Centres 85 11 Practice Questions & Solutions 86 Exam Topic Awareness Analysis Details Composition Cost classification & behaviour is examined as text. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Unit Costs. Implementation Guide. . Course. labour and overheads. visual & computation based questions. Free Download & Buy.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 63 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR Sub Exam Topics S. Class. Lectures. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. P1.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. Importance Knowledge of this exam topic can highly affect performance on other exam topics such as accounting for material.no 1 2 3 4 Headings (click the cross-ref below for easy navigation) Pg.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

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

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

Class. Course. 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.2 Direct Materials Material used in the manufacturing of products having properties of direct costs. Free Download & Buy. 3. by it weight of wood used in each chair. P1.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. 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. Their cost is determined reasonably such as from payroll register. Examples: Supervisor (foreman) salary expense incurred in construction of a building (product). Notes for distance learning . Quantity of iron used is direct material. ACCA study materials. They are paid higher wages and incur significant part of product cost. Skilled labour used in manufacturing of products are considered as direct labour Reasons: They do work of specialized nature and can be indentified for each product separately.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 3. F9. Elements of product cost are as follows: 3. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.4 Direct Expense Direct expenses incurred in the manufacturing of a product or operating a cost centre having properties of direct cost. Example: In Car manufacturing. Lectures.3 Direct Labour Labour used in the manufacturing of products having properties of direct costs. Implementation Guide. classified as direct cost. 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.

Semi-skilled & unskilled labours are considered indirect costs.3 Indirect Expenses Indirect expenses are costs having properties of indirect cost. 3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.H) These are costs having properties of indirect costs. They are not identifiable to individual products.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 3. 3.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs. Class.2 Indirect Labour Labour costs having properties of indirect costs. They are paid relatively lower wages or salaries than skilled workers and unlikely to be form major part of product cost. Example: Amount of adhesive material used to join pieces wood in making chair.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 68 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Salary of storekeeper to look after inventory in a warehouse (cost centre). Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.5. These costs are incurred for the manufacturing of products in the production department.5.O. Reasons: They do multiple jobs of general nature. 3. Example: Handling material and providing tools to skilled labours when needed. P1. Notes for distance learning . Lectures.5 Production or Factory Overheads (F. Course. ACCA study materials. Free Download & Buy. Example: How it would be possible to identify factory rent expenses to each individual product? Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9.5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Following are the components of factory overhead costs. They may be temporary workers so formal records may not be present to determine its cost to the organization in exact monetary value.

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

Pricing It enables management to set productselling price more rationally. sales. Non-production cost such as administration cost usually changes with operating philosophy of the organization than production and sales volume. Free Download & Buy. F9. Class. Production cost usually changes with production and sales volume. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Forecasting It allows estimating production and nonproduction cost separately. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 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. administration and finance etc. Implementation Guide. Reporting Financial reporting standards require separate disclosure of production and nonproduction cost. 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 . Separate information available for production and nonproduction cost help to discharge responsibly under financial reporting requirement. selling & distribution) activities. P1.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. They are cost to the organization itself. Performance It enables senior management to held measurement accountable operational managers for their area of responsibility such as production. 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.

1 Variable Costs (Marginal Costs) Variable costs change in proportion with change in the activity level (sales volume. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Fixed and variable. stepped fixed and semi variable costs. units produced). Taxable income above certain level is subject to higher tax rate. 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). ACCA study materials. Example: Supplier may offer 10% discount for each additional unit purchased after first 10. Lectures.000 units. If there is no production then there will be no material cost. Describe and illustrate. 5. Course. Class. Implementation Guide. Free Download & Buy. direct. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . graphically. different types of cost behaviour. Example: Material cost will increase as each additional unit is made. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. All the types of costs discussed above can have one or more of the following cost behaviours.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 71 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 5 Costs Behaviour Learning Objective: Explain and illustrate with examples classifications used in the analysis of the product/service costs including by function. In theory it results in diagonal straight line when plotted on graph.

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

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

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

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. fixed costs tend to be step fixed. 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. Free Download & Buy. additional $12 can be charged from 2 GB to 5 GB. Notes for distance learning .5 Step-Fixed Costs Step-fixed costs are costs. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.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. Course. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. These costs remain constant within one range of activity level. Class. Example: In purchasing internet broadband connection. F9. In longer term. P1. Implementation Guide. which rise in steps. and then increase suddenly in the next range of activity level.

Step fixed costs does not necessary arise in proportion (linear or straight line). which have both variable and fixed elements. F9. Free Download & Buy. Course. Lectures.6 Semi-Variable Costs Semi-variable costs are costs.variable costs start with certain amount of fixed cost. variable part rises in proportion. While in semivariable cost. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1. Do not get confused to it with step-fixed cost. Semi. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. and then subsequent costs are variable cost. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. $0.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: 5.5 per call (proportion or straight line). but calls (variable) are charged say. Example: Landline telephone bills include line rent charges (fixed) regardless of usage of facility.

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

Notes for distance learning . Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 units. P1.000 11.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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class.500 $13. Formula: 6.000 units.000 Required: Calculate the fixed and variable components of the total cost. ACCA study materials. To forecast total cost at given activity level.500 $12. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures.200 $12. Free Download & Buy. Solution: Identifying highest and lowest activity level as in this case is production volumes.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Applying High Low Method Illustration Following data relates to ABC plc.000 $13. Lowest production volume = 9.000 13. Production volume Total cost (activity level) 10.000 12. Course. Highest production volume = 13. It is used to split total cost and semi variable cost into its fixed and variable components. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9.000 $12.000 9.

7.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 79 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Step2: Determining variable cost per units using highest and lowest production volume and corresponding costs.000 and 6. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper.000 $1 Example: Sales volume 2. Lectures.000. Notes for distance learning . Example: If we divide sales revenue by sales volume in that year. Step3: Determining fixed cost. then each year sales revenue per unit will be $1. F9. Course.000 $2.1 Linear Relationship Linear means straight. 2 and 3 respectively will result in a straight line if plotted on graph paper. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. Class. ACCA study materials.000 $1 3 6. This relationship is said to be linear. 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. Year Sales volume Sales revenue Sales revenue per unit 1 2. It means sales volume is arising in linear fashion. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.000 $4. Free Download & Buy. 4.000 $6. Linear line means straight line.000 units in year 1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1.000 $1 2 4. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.

7. Lectures. Free Download & Buy. 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. Implementation Guide. Course.2. 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. P1. Class.2. Inverse or Negative Linear relationship. 7. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Indirect Relationship Increase or decrease in one variable leads to decrease or increase in other variable respectively. Non-linear relationship. Notes for distance learning .1 Direct Relationship Diagram: Increase or decrease in one variable leads to increase or decrease in other respectively.2 Types of Linear Relationships There are following types of relationship exists between variables. Spurious Linear relationship (having linear relationship but do not have any meaning). t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Direct or Positive Linear relationship. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

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

Implementation Guide. Responsibility centre are collective term for all below centres in an organization. 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. 9 Responsibility Centres Learning Objective: Distinguish between cost. Class. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. Course. 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. Unit Costs Unit cost is measurement basis for product. Example: Material (wood). Example: Wood purchased for making of chair are cost to production department. No matter who arranges the transaction or pay the bills. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Cost Centres Cost centre is department or area of the organization responsible for cost incurred. Labour and overheads (electricity) used in making of chairs. Example: Cost units for automobile company can be Car. investment and revenue centres. Example: Unit cost for Oil can be per litres Unit cost for metals can be per kg or pounds. Lectures. profit.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. ACCA study materials. P1. Cost Objects Cost objects are inputs used to make products. F9.

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

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

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

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

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

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

B Graph B shows the behaviour of semi-variable cost at zero activity level and subsequently show the behaviour of variable cost. Q45): The following statements relate to responsibility centres: (1) Return on capital employed is a suitable measure of performance in both profit and investment centres.6 Question (12/06. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. P1. Q6): For which of the following is a profit centre manager responsible? A. 11. 11. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Costs and revenues. Revenues only C.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. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.7 Question (P/P. Solution: Correct answer is B. 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. 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. Implementation Guide. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. Notes for distance learning . D Graph D shows the impact of decrease in cost per unit to all activity levels from zero activity level. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Costs only B.

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

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

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

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

Free Download & Buy. Class.1 Tables 2. Course. 2.1. Notes for distance learning X . ACCA study materials. Tables save time as it avoids relabeling data and information each time they are presented.Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 95 of 153 Exam Topic 4: PRESENTING INFORMATION 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 2. Tables are used to analyse trend. Course. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Training. Line graphs are also difficult to present manually. Tables are used to summaries information. However. Lectures.1 Benefits Line graphs are time consuming to present manually.2 Line Graphs Diagram: Y Currency unit Selling price Cost per unit Sales volume 2.1.2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. It requires artistic skill to draw neat and clean graph. ACCA study materials. Class. Ebook Free Download & Buy.2 Limitations Tables are not useful for explaining and discussing financial and nonfinancial issues. spreadsheet programs such as Microsoft Excel or Lotus can do it automatically and cost effectively using the data fed.1 Benefits Tables are cost effective and easy to present. Tables are used to compare data and information. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. P1. Implementation Guide.

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

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. it can also present those variables along the horizontal X-axis. Example: Variables would be shown at X axis and scales for measurement of variables would be shown at Y-axis. Similarly. Example: Sales revenue generated by each product at each quarter during the year. Bar charts enable comparison of variable more accurately as it provides scale for measurement of variables along the vertical Y-axis. Let sales revenue be the variable. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 97 of 153 Exam Topic 4: PRESENTING INFORMATION 2. F9. 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. Notes for distance learning . Bar charts have two dimensions. Class. Each variable can be assigned different colour. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. Implementation Guide. P1. However.1 Benefits Bar charts can be used to present data visually.Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. Training.4 Bar Charts Diagram: Y $ 6 5 4 3 2 1 0 Q1 Q2 Q3 Q4 1 1 1 X Sales revenue Cost Scaleof =sales $(000) 2.4. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. bar charts can use more than one variable. Bar charts can accommodate more detailed analysis of variables than other graphs and charts such as pie chart. Free Download & Buy. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. Class. Ebook Free Download & Buy. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

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

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

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

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

4 Practice Questions & Solutions

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

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Exam Topic 4: PRESENTING INFORMATION

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

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Exam Topic 5: ACCOUNTING FOR MATERIALS

Exam Topic 5:

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

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4 Sales Return Notes or Credit Note.4 Raw Materials Work in Progress (WIP) Finished Goods Administration Related Inventory Direct Raw Material Direct Labour Direct Expenses Production Overheads (indirect material + indirect Labour + indirect expenses) 2 Inventory Cost Composition. F9.1 Documents & Procedure for Ordering Materials 3. ACCA study materials.1.2 Goods Received Note (GRN) 3.1 Contents of Sales Return Note 4 Inventory Control 4. Lectures. Receiving & Issuing Materials 3. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 1.3.2.2.2 1. 3 Ordering.1 Contents of Tender Document 3.1 Store Ledger Card 4.1.1 Contents of Material Requisition Notes 3.3.1.1.2. Free Download & Buy.3.4 2. Ebook Free Download & Buy. Implementation Guide.1 Material Requisition Note (MRN) 3.1 Contents of Delivery Note 3.1 2.3 1.3.2. Class.1 Contents of Goods Received Note 3. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3 Document & Procedure for Issuing Materials 3.4 Tender Document 3. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.1 Contents of Purchase Invoice 3.3 Purchase Order (PO) 3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1.2.2.1 Contents of Sales Invoice 3. Class.2 Free Inventory Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1. Course.1 Contents of Purchase Order 3.1.4.1 Delivery Note (DN) 3. Implementation Guide.3.1.2.2.2 Purchase Requisition Note (PRN) 3.3. Notes for distance learning .2.Ecommerce/Ebusiness/Make Money Online Tutorial.2 2.1 Contents of Purchase Requisition Note 3.3.2.4 Purchase Invoice (PI) or Supplier Invoice 3.1.1.4.2.2 Documents & Procedure for Receiving Materials 3.1 Dispatch Note 3.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1.3. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 102 of 153 Exam Topic 5: ACCOUNTING FOR MATERIALS 1 Types of Inventory 1.3. 3.3 Sales Invoice 3.3 Purchase Return Notes or Debit Note 3.1 Contents of Delivery Note 3.3 2.3. ACCA study materials.2 Delivery Note (DN) 3. Course.1 Contents of Purchase Return Note 3.4. Training.

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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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