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

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

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

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

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

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

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

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

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

Class. Implementation Guide. ACCA study materials. Free Download & Buy. Course. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. Training. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 38 of 153 FORMULA SHEET Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. CDs. Implementation Guide. 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. 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. P1. Ebook Free Download & Buy. ACCA study materials. Course. Lectures. Class.Ecommerce/Ebusiness/Make Money Online Tutorial.

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

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

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

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

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

Strategies made by the organization should be consistent with mission. All decision made by the managers should be recorded so that they can be made accountable for their decisions. 3. Implementation Guide. Example: If organization set the objective implies very fast growth then use of internal savings (retained earnings) will not lead to fulfilment of objective. 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. Rather organization should raise finance (shares or loan) to support the objective of very fast growth. Detailed planning. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 4 Types of Planning Learning Objective: Explain the difference between strategic.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 44 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Provide luxurious environment to golf club members. Notes for distance learning . Lectures. Class. Brief planning. F9. tactical and operational planning (K). Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Actual results should be compared with plan and variance (divergence) from plan needs to be investigated to determine causes. 3. Free Download & Buy.2 Decision Making Management at all levels needs to take decisions to fulfil objectives. Strategic Planning Long term planning. objectives. Decisions made by the managers must be consistent with the organizational mission. objectives and strategies. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Operational Planning Short term planning. Tactical Planning Medium term planning. P1. Moderate planning. Whether the decisions made are correct or different course of action should be taken.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course.3 Control Control is exercised to evaluate the results of decision-making.

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

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

It is produced for parties external to the organisation Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. customers etc. Assertions (i) and (ii) are both correct. P1. (ii) Cost accounting is that part of financial accounting. Solution: Correct answer is B. Class. Which of the following statements are true? A. Management and other employees of the company needs detailed information those are internal to the company. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. suppliers. Explanation: (i) The main objective of financial accounting information (financial statements) is to provide information to shareholders on the performance of the company those are external to the organization. F9. They are both sub departments of accounts department.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 47 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala (i) The main users of financial accounting information are external to an organisation. 8. C. However. labour and production overheads. Only assertion (i) is correct. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. account receivable and payable of individual customer and suppliers respectively. ACCA study materials. B. Only assertion (ii) is correct. Detailed information can be on elements of product cost such as material. (ii) Management accounting is separate function/department from financial accounting. Free Download & Buy.2 Question (P/P. Management accounting may make use of financial accounting information for providing feedback to management on their performance. tax authorities. which records the cash received and payments made by an organisation. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. it is also useful for other stakeholders (interested parties) such as bankers. Management accounting department is not responsible for recording cash receipts and payments it is the responsibility of financial accounting department. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. Q31) Which of the following statements relating to management information are true? 1. Notes for distance learning .

Please! Remember that non-monetary information can be alphabetic as well as numerical. 1 and 2 B. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3 Question (12/06. P1.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 48 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 2. Implementation Guide. Lectures. 4) Management accounting information can be presented in monetary terms such as variable cost and non-monetary terms such as number of goods reworked. It may be presented in monetary or non-monetary terms A. There is usually a legal requirement for the information to be produced 3. 2 and 4 Solution: Correct answer is B. 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. 3) Management accounting information is presented flexibility depending on urgency. Q38) Management accounting information is financial as well as nonfinancial. Free Download & Buy. 3 and 4 C. Data is information that has been processed in such a way as to be meaningful to its recipients. Is this statement true or false? (1 mark) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. relevance to the user and reliability (estimated or actual) of information required. Class. Notes for distance learning . Explanation: 1) Management accounting information is produced for internal management and other employees to the organization. 1 and 3 D. 8. Course. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. No strict rules govern the way in which the information is presented 4. 2) Management accounting information is not required by law. F9. Management accounting reports also involves interpretations of fact and figures and recommendations on the course of action taken by the management.

4 Question (12/06.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Data has to be processed in some way to be meaningful. Is this statement true or false? (1 mark) A. Notes for distance learning . quality of information depends on cost of obtaining information and other non-financial factors expressed as ACCURATE mnemonic. False Solution: Correct answer is A. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Explanation: Data is separate bits of information. Explanation: In business. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Business activities are pursued to increase economic wealth. Class. 8. ACCA study materials. If cost of obtaining information does not exceed benefits. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. F9. then it will lead to reduction in wealth. Data is not information in itself. Q49) The following statement refers to a quality of good information: The cost of producing information should be greater than the value of the benefits of that information to management. Example: Financial statement does not provide information for investment decision. Investor has to perform ratio analysis to obtain information for investment decisions. Free Download & Buy. False Solution: Correct answer is B. Return on investment (ROI) of 14% is calculated based on data given in financial statement to obtain information on profit generated on investment in the company.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 49 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala A. True B. Implementation Guide. True B. it is merely raw facts and figures used to produce information. Course.

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

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

2. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2 Sources Inside the Organization Invoice. P1. Published information is used for those areas where information gathering by organization is not possible due to lack of expertise or cost associated with obtaining information. 1. Surveys in the form of questionnaires to employees. Academic and professional education providers. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning .1 Uses of Published Information Published information is used as cost effective way of gathering information for initial planning. It is used where information is immediately needed. Course. magazines and published books. These can be competitors. Intranet and e-mails. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 1. F9. Class. trade associations and shareholders through general meetings both annual & extraordinary.1 Sources Outside the Organization Newspaper. GRN. Tele communication media such as television and internet. suppliers and customers. Observing employees attitudes and morale. Implementation Guide. ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Work done by government departments such as monetary policy and fiscal policy. 2. Labour unions. Lectures. Informal gossip (grapevine) around the organization.Exam Topic 2: SOURCES OF DATA | Page 52 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 1 Sources of Data & Information Learning Objective: Describe sources of information from within and outside the organization (K).2 Limitations of Published Information Published information may not be available in a format and medium organization wants. 2 Uses & Limitations of Published Information/Data Learning Objective: Explain the uses and limitations of published information/data (K). Vouchers and other internal documents. External market research. Memo and reports. References from other organizations. Formal team meetings.

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

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. time and cost associated with research work. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9.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. Example: Selection of 10% of workforce represents sample for total workforce (population). 4. Implementation Guide. Lower distance leads to higher frequency and higher distance leads to lower frequency. Example: 10 out of 100 workers are selected from total workers.4 Frequency Frequency is the average distance among samples in a population. Example: Conclusion reached on attitudes of workforce either good or bad based on sample is assumed as attitude of whole workforce in a population.1.1. If difference between highly experienced and least experienced worker is of 30 years then it is said to have lower frequency than difference between highly experienced and least experienced worker would be of 10 years. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures.2 Sample Sample denotes individual items selected from a population. Samples are used to reduce the amount of work. 4. which in turn is influenced by time available. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. It represents sample size of 10. Example: If we take number of years of experience at one axis and number of workers in workforce at other axis then frequency depends on difference between numbers of year experience among workforce. Free Download & Buy. P1. Sample size depends on judgement of researcher. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning .1. Result obtained based on examination of samples are assumed as result for whole population. ACCA study materials. cost required and need for accuracy of outcome. 4. Course.3 Sample Size Sample size is the number of items selected as sample from a population. Class.

Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. F9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4.1. Normal distribution is also called bell shaped curve.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning . P1.1. It means frequency of samples will reduce we will move farther from means or average. Course. Lectures. which is not covered by sample. the way in which samples is spread along the graph paper.5 Distribution Distribution is the shape represented by individual coordinates when joining them together. In case of low frequency.Exam Topic 2: SOURCES OF DATA | Page 55 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram Low Frequency High Frequency x x x x x x x x x x 4. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Alternatively.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used. risk of standard error increase as there can be situation sufficiently different.

2 Random Sampling Random sampling is a type of non-statistical sampling method. efficient method and does not require any technical knowledge.2.1 Benefits Random sampling is cost effective. 4. Researcher may deliberately choose those samples which are easy to interview. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. resources and planning time for determining samples. 4. which he/she considers cooperative. Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. each sample in a population has an equal chance of being selected. P1. Lectures. In random sampling. 4. ACCA study materials. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher.1. Course. 4. Free Download & Buy. Random sampling involves selection of number of items within population without any planning. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide.Exam Topic 2: SOURCES OF DATA | Page 56 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Therefore. Example: Researcher may choose workers. Notes for distance learning . Class. sample size has to be increased to cover every possible situation.2 Limitations Random sampling involves the risk of bias by the researcher. 4. F9.1. It is also called non-probability sampling.2.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research. This will expose the sample selected to standard error.

number of customers who brought goods or services of value from $151 to $500 are grouped second layer. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.650 150 customers (Rich) 501 – 1000 112. Notes for distance learning . 4. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. Course. Systematically sampling is used to reduce the chances of standard error. It forms the input to the formula for selection of subsequent variable. which is more likely to be representative of whole population. 32th etc) until required sample size is achieved.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. Range is established for each layer so that characteristics of each sample can be determined. Free Download & Buy. Samples in a population having identical characteristics are combined into one layer. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population. Randomly selected sample is also counted as the sample. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Similarly.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. systematic sampling involves selection of first sample randomly. P1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 4.000 300 customers (Middle class) 151 – 500 97. It helps to reduce the risk of standard error. F9. Implementation Guide.Exam Topic 2: SOURCES OF DATA | Page 57 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4. Class. ACCA study materials. 23th.3. However. 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.3 Systematic Sampling Systematic sampling makes use of statistical techniques. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Benefits Systematic sampling does not involve risk of bias by the researcher.3. which is placed below the first layer. 4.575 Stratified sampling makes use of stratums (layers).

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

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

economic status. Quota sampling is especially useful when demographic balance of different group is known. Notes for distance learning .5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. can be sub divided into towns. F9. towns can be sub divided into blocks and soon. Based on that researcher can select samples from a particular category in the ratio of (female to male) 2:1. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Customers may live nearer (high frequency) to each other. Number of samples to be selected from each segment depends on judgement of researcher.6 Quota Sampling Quota sampling involves selection of definite number of samples from various categories of population. Class. as it is easy to approach customers in that town. 4. It will reduce travelling cost and increase speed of research. cultural background. Course. P1. Implementation Guide. These sub groups are also known as secondary groups. Population can be categorized with respect to age. It also makes use of groups. Lectures. Example: Suppose demographic balance of two females for each male in a country. Example: Locations inside the country. Example: Selection of particular town (sub group) for research may be made. It allows the selection secondary groups. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Example: Selection of 100 samples for interviewing persons from age 25 to 40 and selection 50 samples interviewing persons from age 41 to 60. sex. language etc. ACCA study materials. It sub divides each groups into sub groups. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. which provide most benefits in least cost.1 Multistage Sampling Multistage sampling is advanced form of clustered sampling.Exam Topic 2: SOURCES OF DATA | Page 60 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4. It is useful where primary group is too large to be used for the purpose of research.

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

It means it does not involve any bias and provides equal opportunity of being selected is available to every single sample in the population. Therefore. 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. Course. each member of population does not have equal chance of being in the sample. ACCA study materials. Implementation Guide. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1. C Systematic sampling involves the selection of members of population based on established formula. Free Download & Buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Lectures. B Random sampling is the selection of sample without any planning.Exam Topic 2: SOURCES OF DATA | Page 62 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Solution: Correct answer is B. D Cluster sampling involves categorizing samples into groups. Explanation: A Stratified sampling involves categorizing samples (members of population) into layers. F9. Notes for distance learning . Therefore. each member of population does not have equal chance of being in the sample. Therefore. Samples are categorized based on some established criteria. Samples having particular characteristics are included in a group. each member of population does not have equal chance of being in the sample.

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

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

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course. F9. selling. distribution and finance. Examples: Office rent expense incurred to provide place for contact to customers and suppliers. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy. These costs are incurred to ensure the efficient and effective operation (manufacturing or service provision) of the organization. P1. Examples: Storage cost incurred to be able to sell finished goods when required by the customer.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning .administrative. Freight cost (carriage outwards) incurred which includes wages paid to the driver & fuel. Lectures.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. Depreciation of office equipments used to record transactions made by organization. 2 Elements of Non Production Costs Learning Objective: Describe the different elements of non-production costs. Note: Carriage outwards is selling and distribution cost while carriage inwards is purchasing cost. Implementation Guide. Class. coordinating and controlling activities and resources of the organization. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It is stated below the gross profit as operating cost). these costs are treated as period cost (Period cost is the cost incurred during an accounting period. 2.1 Selling & Distribution Overheads It includes every costs incurred after the manufacturing of product until delivery to the end customer (user of the product). For financial accounting purpose. Insurance cost to cover the risk of loss of goods in transit. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials. 2.2 Administration Overheads Administration overheads include all costs incurred in planning. Later is included in the cost of raw materials.

P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Dividend paid to preference (redeemable) shareholders.1 Types of Production Costs Direct Cost Identifiable to individual units of product or type of product or cost centre. Class. Lectures. Significant monetary value.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 66 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Cleaning and maintenance of workplace to provide better working conditions to employee so that they can work efficiently. 3 Elements of Production Cost Learning Objective: Describe the different elements of production cost. F9. labour and overheads. Implementation Guide. 3. 2. Indirect Cost Non-identifiable to individual units of products or type of product or cost centre. Example: Quantity of wood used in each chair. Examples: Interest paid on bank loans.3 Finance Overheads Finance overheads are costs incurred on raising capital (money) for investment in resources. ACCA study materials. Example: Wood used in making can be of significant value. overdrafts etc.materials. Example: Depreciation of cutting machine. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. Free Download & Buy. Dividend paid to equity (ordinary) shareholders against capital invested is not considered as finance overheads as they are proprietor (owners) of the organization. debentures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. which are needed for administration of organization and manufacturing of products. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Insignificant monetary value Example: Nuts and bolts used in making chair can be of insignificant value.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning .

3. classified as direct cost. Example: In Car manufacturing. Their cost is determined reasonably such as from payroll register.3 Direct Labour Labour used in the manufacturing of products having properties of direct costs. Implementation Guide. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.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. by it weight of wood used in each chair. Elements of product cost are as follows: 3.4 Direct Expense Direct expenses incurred in the manufacturing of a product or operating a cost centre having properties of direct cost. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning . Example: Example: Reasonable monetary value of Polished used in finishing of each wood can be determined by chair cannot determined multiplying price per kg of wood reasonably. Examples: Supervisor (foreman) salary expense incurred in construction of a building (product). 3.2 Direct Materials Material used in the manufacturing of products having properties of direct costs. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. F9. 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. Class. Free Download & Buy. Quantity of iron used is direct material. 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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. They are paid higher wages and incur significant part of product cost. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course.

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

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

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

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

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

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

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

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

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

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

Class.000 11. To forecast total cost at given activity level. Solution: Identifying highest and lowest activity level as in this case is production volumes.000 13. Free Download & Buy. It is used to split total cost and semi variable cost into its fixed and variable components. Course.500 $12.500 $13. Implementation Guide.200 $12. Highest production volume = 13.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 78 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 6 High Low Method Learning Objective: Use high/how analysis to separate the fixed and variable elements of total costs including situations involving semi variable and stepped fixed costs and changes in the variable cost per unit.1 Applying High Low Method Illustration Following data relates to ABC plc. P1. ACCA study materials.000 Required: Calculate the fixed and variable components of the total cost. Lowest production volume = 9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.000 12. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 $12.000 units. Production volume Total cost (activity level) 10. F9. Notes for distance learning .000 units. Formula: 6.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.000 $13.000 9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

P1. It means sales volume is arising in linear fashion.000. Class. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. 2 and 3 respectively will result in a straight line if plotted on graph paper.000 $2.000 $1 Example: Sales volume 2. then each year sales revenue per unit will be $1. ACCA study materials. Step3: Determining fixed cost. 7.000 units in year 1. This relationship is said to be linear.000 $1 2 4.000 and 6. Course.000 $1 3 6. Notes for distance learning . Free Download & Buy. Lectures. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper. F9.000 $4.000 $6.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Linear line means straight line. Example: If we divide sales revenue by sales volume in that year. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. 4. Year Sales volume Sales revenue Sales revenue per unit 1 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Linear Relationship Linear means straight.

Notes for distance learning .2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.2. Inverse or Negative Linear relationship. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2 Indirect Relationship Increase or decrease in one variable leads to decrease or increase in other variable respectively. Lectures.2 Types of Linear Relationships There are following types of relationship exists between variables. Course. F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 7.1 Direct Relationship Diagram: Increase or decrease in one variable leads to increase or decrease in other respectively. such as production volume (x) and total cost (y). Class.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 80 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 7. 7. Direct or Positive Linear relationship. Non-linear relationship.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Free Download & Buy. Spurious Linear relationship (having linear relationship but do not have any meaning).

Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 81 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: Example: Sales of ice cream may decrease 7. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. However.2.4 Spurious Relationship Increase or decrease in one variable result in increase or decrease/decrease or increase in other variable respectively. Diagram: 7. variables are not responsible for the change in other. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. F9. Course. It does not mean that national income is responsible increased birth rate. Implementation Guide. Example: Increase in birth rate and increase in national income both can increase and decrease at the same time.2.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. P1. Lectures. Class. Free Download & Buy.

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

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

3 Profit Centres Profit centres are autonomous subsidiaries. Example: Sales department having authority to sale products and having equally responsible to account for those sales made. divisions and branches of an organization having authority to generate profits and are equally responsible to account for those profits. F9.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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. rather than cost and revenue centres which are at operational level in an organization. 9. 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. Profit centres are higher in organizational hierarchy at tactical level. Class. P1.2 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. 9. marketing and research & development departments having authority to incur costs for product promotion and development respectively and having equally responsible for costs. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Similarly. Example: Production department having authority to incur costs for producing products and having equally responsible to account for those costs. Each branch may have complete authority to set selling price and incur costs for purchasing or manufacturing products according to local market conditions. Notes for distance learning . Example: Organization may be dispersed in branches such as east and west branch in the country. Implementation Guide. Profit centres can include several cost and revenue centres. Course.

machinery. ACCA study materials. Class. Investment centre are usually head office of the organization where major investment decisions are made. money etc on head office (investment centre) in home country. All profit centres report to their respective investment centres. They can. Example: A multi-national organization may have several subsidiaries across the globe. plant and taking over another organization. Course. It does not mean that other responsibility centres cannot make investments. 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. Each subsidiary (profit centre) depends for resources. 9.4 Investment Centre Investment centre are autonomous entity having authority to make investments and responsibility to account for those investments. Free Download & Buy. Example: Purchase of new printer by a branch. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. profit. Example: Purchase of new land. Lectures.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 85 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Example (continued): Each of the branch (profit centre) has their own sales (revenue centre) and production & marketing (cost centre) departments. but their authority is limited to certain amount of investment. P1. investment and revenue centre managers. 10 Information Needs of Responsibility Centres Learning Objective: Describe the differing needs for information of cost.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. These cost and revenue centres report on their performance to their respective branches. Investment centre can include several profit centres. Investment centre are highest in the hierarchy at strategic level. These subsidiaries report on their performance to head office. F9. such as products.

daily or unplanned basis. such as on monthly basis. such as on weakly. Investment centre Investment centres need brief information for major planning and controlling performances of their profit centres and cost and revenue centres. 11 Practice Questions & Solutions 11. Implementation Guide. Information would be variance reports. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. ACCA study materials. Revenue centre Revenue centres need detailed information for day-to-day decision-making purpose. F9. True B. Notes for distance learning . Profit centre Profit centres need moderate information to be able to control performances of their cost and revenue centres. Free Download & Buy. Profit centres need relatively moderately frequent information. Q28): In an organisation manufacturing a number of different products in one large factory. daily or unplanned basis. Information would be financial and non-financial. labour rate & efficiency. Information would be on costs and production volume requirements.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 86 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Cost centre Cost centres need detailed information for day-to-day decision-making purpose. such as on yearly basis. such as on weakly.1 Question (12/06. Revenue centres need frequent information on timely basis. Investment centres need least frequent information. Information would be on revenues and sales volume forecasts. Class. the rent of that factory is an example of a direct expense when costing a product. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. False Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Cost centres need frequent information on timely basis. such as on cash flow position and government policy on taxation. Is this statement true or false? (1 mark) A. Lectures. such as on material price and usage. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

Is this statement true or false? A. Cost of assembly work can be directly and reliably identifiable to each car. it is classified as indirect labour cost. Therefore. Solution: Correct answer is D.4 Question (12/06. Explanation: A Assembly is core activity in the manufacturing of cars. Hence. salaries of forklift drivers cannot be directly identified to each product or department.3 Question (12/06. B&C Same reasons as above are applicable for bricklayers and machinists. Stores department is established to facilitate efficient supply of raw materials for production and finished goods for selling. Free Download & Buy. False Solution: Correct answer is B. Q12): Which one of the following should be classified as indirect labour? A. 11. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Bricklayers in a house building company C. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . P1. Implementation Guide. Machinists in a factory producing clothes D. Forklift truck drivers in the stores of an engineering company. D Forklift truck drivers are used in the stores department outside the production department. Lectures. Q45) A semi-variable cost is one that. Assembly workers on a car production line B.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. True 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. Class. in the short term. F9. 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. ACCA study materials.

P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. the purchase price per unit of a raw material is constant.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. Lectures. The above statement represents the definition of step fixed cost rather than semi variable cost. Course. F9. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.5 Question (12/06. Free Download & Buy.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 89 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Explanation: Semi variable cost has an element of both fixed and variable cost. Fixed part of semi variable cost remains constant regardless of activity level. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. Which of the following graphs depicts the total cost of the raw materials for a period? Solution: Correct answer is D. Q16: P/P. Q8): Up to a given level of activity in each period. After that point. Notes for distance learning . Variable part changes in proportion (straight line) with each unit increase in activity level. 11.

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

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

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

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

1. Training. 2 Presenting Information Using Tables. post etc) selected to send report.3. Implementation Guide. Lectures. Manager should be able to navigate to relevant information quickly. However. Headings should be descriptive and should enable manager to have an idea about the underlying information. Order of writing should be logical. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. It should be no more than three to four lines.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. Class. Course. date of receipt can be different from date it was written depending on the channel of communication (electronic.4 Subject Purpose of report is mentioned. Implementation Guide.3.Ecommerce/Ebusiness/Make Money Online Tutorial. Appendix should be properly cross-referenced so that reader can quickly find information in appendix. 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. Body text may contain several headings and sub headings. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. Course. Free Download & Buy. Class. 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. charts and graphs (bar charts. 1. Ebook Free Download & Buy. line graphs. ACCA study materials.3. 1.3. 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.3.5 Introduction Scope of report is mentioned.3. 1.3 Date Date represents the time at which report is written. Introduction should enable manager to get an overview of the report. Lectures. Notes for distance learning . It means it should present all necessary information at single place without requiring manager to move back and forth. Graphs & Charts Learning Objective: Present information using tables. Introduction gives brief description of information contain in the following report.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1.7 Appendix Appendix contains all supporting and related information in the body text. ACCA study materials. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Authorization suggests the recipient that report is sent and reviewed by appropriate person. However. supporting information can be presented in appendix.6 Body Text Body text contains the detailed information. 1.

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

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Graphs require statistical knowledge to read. 2.1 Benefits Scatter graphs can be quickly drawn manually. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. sales) could be compared.Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 2. Notes for distance learning . Lectures. Class. Ebook Free Download & Buy. Line graphs can be used to graphically present the movement in one variable due to increase or decrease in other variable.3 Scatter Graph 2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Course. Scatter graphs can be used to find trend (increasing or decreasing). Course. P1. 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. Training. F9. ACCA study materials. Line graphs can be used to show trends. 2. Class. Line graphs have three dimensions such as X. Graphs require statistical knowledge to read.3. ACCA study materials. Line graphs can accommodate more than one line so the performance of different entities (organizations or individuals) regarding same variable (for example. Line graphs also show extreme increase or decrease in variable.3. Implementation Guide.2 Limitations Scatter graphs do not provide 100% accurate results. Scatter graphs are used for forecasting where accuracy is not necessary.2 Limitations Line graphs cannot accommodate alphabetic data so there it cannot be used to present non-financial information. Scatter graphs can be used to find relationship (direct or indirect) between two variables. Y & Z axis. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Line of best is drawn based on observation where majority of the coordinates can be joined using one straight line. Free Download & Buy. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. It can be used to present relationship up to three variables.2.

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

Ebook Free Download & Buy. Course. Class. 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.5. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. spreadsheet software can quickly do it. P1. Bar charts do not present trend. 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. Free Download & Buy. Pie charts gives information in fraction. Course. Bar charts cannot be used for forecasting purpose. Implementation Guide. Lectures. ACCA study materials. 2.Ecommerce/Ebusiness/Make Money Online Tutorial. Bar charts are time consuming to draw manually. Class.4.5 Pie Charts Diagram: 2. Notes for distance learning . Implementation Guide. Fractions are understandable by non-financial managers easily. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2 Limitations Bar charts are not suitable for presenting trends. Training. 2. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Bar charts only show position of variable (sales) at particular interval such as Quarters. Graphs require statistical knowledge to read.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Benefits Pie charts are used to present data and information visually. However.

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

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

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

4 Practice Questions & Solutions

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

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Exam Topic 4: PRESENTING INFORMATION

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

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Exam Topic 5: ACCOUNTING FOR MATERIALS

Exam Topic 5:

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

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2 Goods Received Note (GRN) 3.2. Implementation Guide.2.2 Documents & Procedure for Receiving Materials 3. P1.2.3 Purchase Order (PO) 3.1 Dispatch Note 3. Class.1.2 Free Inventory Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Contents of Delivery Note 3. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course.2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3 Sales Invoice 3. ACCA study materials.1 Contents of Goods Received Note 3. Course.2. F9.3 1.2.1 Contents of Tender Document 3. Ebook Free Download & Buy. ACCA study materials. Implementation Guide.Ecommerce/Ebusiness/Make Money Online Tutorial.1 2.1 Material Requisition Note (MRN) 3.1 Contents of Purchase Order 3.1.3.3.1 Delivery Note (DN) 3.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1. 3.1 Store Ledger Card 4.1.4 Raw Materials Work in Progress (WIP) Finished Goods Administration Related Inventory Direct Raw Material Direct Labour Direct Expenses Production Overheads (indirect material + indirect Labour + indirect expenses) 2 Inventory Cost Composition.2.1 Contents of Material Requisition Notes 3.2 Purchase Requisition Note (PRN) 3.4. Training.1.3.2 1.4. Free Download & Buy.2.1.1.3. Notes for distance learning .1 Contents of Sales Invoice 3.2. Receiving & Issuing Materials 3. Class.3.1 Contents of Purchase Invoice 3.1 Contents of Delivery Note 3. 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.3.3.1.4.3.1.3. Lectures.4 Sales Return Notes or Credit Note.4 2.1 Contents of Purchase Requisition Note 3.2 Delivery Note (DN) 3.1 Contents of Sales Return Note 4 Inventory Control 4. 3 Ordering.1 Contents of Purchase Return Note 3. Lectures.3.4 Tender Document 3.4 Purchase Invoice (PI) or Supplier Invoice 3.1 1.3 2.2.1.1 Documents & Procedure for Ordering Materials 3.3 Document & Procedure for Issuing Materials 3.2.2 2.3 Purchase Return Notes or Debit Note 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.

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

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