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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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Lectures. Free Download & Buy. P1.com 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 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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial. F9. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. Class.com E-mail: kabuli_52@hotmail.com or murtaza@accasupport. CIMA and ICAEW. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Ebook Free Download & Buy. Implementation Guide. Training.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Course. CDs. Professional bodies include ACCA. Notes for distance learning . Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Author & CEO of accasupport. Lectures. Class.

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 Study materials purchased from unauthorized source can be out of date and incomplete.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

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

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

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

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

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

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

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

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

F9.1 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. ACCA study materials. Example: Inside information can be number of units made by production department each month. Outside information can be market demand of the product offered by the organization. Diagram: Strategic Management Management Accountant Macro environment Operational Management 1.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 40 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 1 Purpose & Role of Management Accounting Learning Objective: Describe the purpose and role of cost and management accounting within an organization. Following are the roles. For this purpose. Class.2 Role of Management Accounting Cost and management accounting can have different types of roles in different organizations. which are commonly performed by the cost and management accounting function or management accountant. Course. cost and management accounting also involves information gathering from inside as well as outside the organization. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Implementation Guide. so that they can better be able to make rational decisions in timely manner.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. Notes for distance learning Tactical Management . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Example: Reporting information on a cost of product to marketing department so the selling price of the product can be determined. Lectures. P1. 1. 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. They use techniques such as Linear programming (not in syllabus) and marginal costing method (see later) etc. Implementation Guide. Performance Management accountant establishes performance management & measures (such as ROCE. tactical or operational) in an organization in timely manner. which can assist managers to making make informed decisions. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Assisting in Management accountant provides financial and nondecision financial information. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. For this purpose. Financial Accounting Financial accounting is required by law. F9. Communicating Management accountant gathers data and information & Reporting from internal and external sources. Non-compliance can result in penalties and punishments.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 41 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Roles Setting product costs & selling price Details Management accountant works out the product cost using suitable costing techniques such as absorption and marginal costing methods (see later). Lectures. Management Accounting Management accounting is not required by law. managers and employees. They compile this information in an appropriate format. 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. 2 Financial Accounting Vs Cost & Management Accounting Learning Objective: Compare and contract financial accounting with cost and management accounting (K). structure and report it to appropriate level of management (strategic. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . such as company law. Free Download & Buy. They calculate selling prices based on mark-up (Profit % on cost) set by the senior management. they forecast (estimate) many variables such as sales volume and cost changes. P1. Management accounting is for providing information to internal parties such as Board of directors. Financial accounting is for providing information to external parties such as shareholders government and bankers etc. ACCA study materials. Class. Budgeting and Management accountant prepares budgets based on forecasting present and future objectives and strategies of the organization. He/she gathers information and compares it against standard so that performance can be rewarded or penalized.

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

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

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

Information should not be less than 100%. Data do not support decisionmaking. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA study materials. who have the ability to make decisions based on such information. F9. Information Information is the meaningful compilation of data. Break up of strategic plans into plans capable of implementation. how much units need to be manufactured for each product? What kind of pricing technique to adopt? Planning based on internal historical data (past experiences). Attributes Accurate Complete Details Information should be free from any arithmetical or grammatical mistakes. Notes for distance learning . Issues covered by the strategic planning include product development and marketing strategy. Issues covered by operational planning include. such as monthly control reports to the management on organizational performance are an example of information. Course. CostBenefits of obtaining information must exceed its costs. Deciding. Lectures. Statement of comprehensive income and statement of financial position are examples of data.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 45 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Largely planning based on external environmental information. Implementation Guide. P1. Information supports decisionmaking. 6 Attributes of Good Information Learning Objective: Identify and explain the attributes of good information. Class. Free Download & Buy. Reports. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Data Data is the collection of raw facts and figures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.e. how frequent machine maintenance should be carried out? 5 Difference between Data & Information Learning Objective: Distinguish between data and information (K). Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. beneficial User-targeted Information should be targeted to appropriate person i.

F9. 7. They may consider provision of such information useless or reduction in their autonomy to make decisions.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . Information should be from trustworthy source. Implementation Guide. Free Download & Buy. 7. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Information should be communicated in time.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.1 Question (12/06.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. 8 Practice Questions & Solutions 8. P1. Lectures.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. Class. 7. Course.4 Lack of Relevant & Reliable Information Sufficient (relevant) and appropriate (reliable) data may not be available to management accountant to analyse and report information based on them. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Limitations of management information for decision-making purpose are given below. ACCA study materials. If anyone has to believe it to be true. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Example news would not be of any use if communicated late. Users of the information must able to understand and apply it for decision-making purpose.3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 7 Limitations of Management Accounting Information Learning Objective: Explain the limitations of management information in providing guidance for managerial decision-making (K). 7.

Only assertion (ii) is correct. labour and production overheads. customers etc. Q31) Which of the following statements relating to management information are true? 1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 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. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. However. C. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 47 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala (i) The main users of financial accounting information are external to an organisation. suppliers. B. F9. Management accounting department is not responsible for recording cash receipts and payments it is the responsibility of financial accounting department. Class. Solution: Correct answer is B. which records the cash received and payments made by an organisation. Detailed information can be on elements of product cost such as material. ACCA study materials. It is produced for parties external to the organisation Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Only assertion (i) is correct. 8.2 Question (P/P. it is also useful for other stakeholders (interested parties) such as bankers. Management and other employees of the company needs detailed information those are internal to the company. Assertions (i) and (ii) are both correct. Management accounting may make use of financial accounting information for providing feedback to management on their performance. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1. Free Download & Buy. Implementation Guide. tax authorities. (ii) Cost accounting is that part of financial accounting. They are both sub departments of accounts department. account receivable and payable of individual customer and suppliers respectively. Which of the following statements are true? A. (ii) Management accounting is separate function/department from financial accounting. Lectures. Notes for distance learning .

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

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

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

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

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

They take no responsibility for information provided as opposed to in-house employees who can be held accountable. Class. it will affect the net present value (NPV) of future cash flows of the organization.1. If interest rate is rising then. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. higher pricing can be charged to customer than economy is contracting. stratified. If inflation increases. 4. multistage. cluster and quota). Implementation Guide. F9. 4 Sampling Methods or Techniques Learning Objective: Explain sampling techniques (random. If economy is prospering. Economic environment decides the price for goods or services. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Rise in foreign exchange rate of home currency will make exports expensive for buying organization in other country. Notes for distance learning . Business cycle such as recession or growth can influence what and how much organization produce. systematic. Economic environment affects source and duration of finance to be used for operating organization and growth. Lectures. Economic environment decides the demand for goods or services. P1.Exam Topic 2: SOURCES OF DATA | Page 53 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Published information can be too general and not precisely applicable to the type of organization in question. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 3 Impact of Economic Environment on Cost & Revenue Learning Objective: Describe the impact of general economic environment on costs/revenue. organization will prefer issuing shares to avoid paying interest at higher rate.1 Population Population is the whole set of items subject to statistical matter under consideration.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. Published information can create information overload such as lengthy books. Economic environment affects the investment decision. ACCA study materials. Information from media such as internet may not be reliable unless we have the information on knowledge and experience of publisher. which can lead to reduced sales.1 Statistical Terms 4. Course.

ACCA study materials. 4. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Result obtained based on examination of samples are assumed as result for whole population. Sample size depends on judgement of researcher. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1. Example: 10 out of 100 workers are selected from total workers. P1. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.4 Frequency Frequency is the average distance among samples in a population. If difference between highly experienced and least experienced worker is of 30 years then it is said to have lower frequency than difference between highly experienced and least experienced worker would be of 10 years. which in turn is influenced by time available. 4.1. Lectures.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. Course. Implementation Guide. Lower distance leads to higher frequency and higher distance leads to lower frequency. It represents sample size of 10.1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 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. Samples are used to reduce the amount of work. time and cost associated with research work. F9.2 Sample Sample denotes individual items selected from a population. 4. cost required and need for accuracy of outcome. Free Download & Buy. Example: Conclusion reached on attitudes of workforce either good or bad based on sample is assumed as attitude of whole workforce in a population. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Example: Selection of 10% of workforce represents sample for total workforce (population).3 Sample Size Sample size is the number of items selected as sample from a population.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.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. It means frequency of samples will reduce we will move farther from means or average. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used.1. the way in which samples is spread along the graph paper. Alternatively. risk of standard error increase as there can be situation sufficiently different. P1. which is not covered by sample. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. ACCA study materials. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Free Download & Buy. Notes for distance learning . Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4.5 Distribution Distribution is the shape represented by individual coordinates when joining them together. Lectures. Class. Normal distribution is also called bell shaped curve. In case of low frequency.1. F9.

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

Course. Class. 4. 4. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Samples in a population having identical characteristics are combined into one layer. systematic sampling involves selection of first sample randomly. Free Download & Buy. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. Randomly selected sample is also counted as the sample. Systematically sampling is used to reduce the chances of standard error.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials.3. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer. 4. It helps to reduce the risk of standard error. Notes for distance learning . It forms the input to the formula for selection of subsequent variable. Implementation Guide.3 Systematic Sampling Systematic sampling makes use of statistical techniques. P1. 23th. Lectures. 32th etc) until required sample size is achieved. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. which is more likely to be representative of whole population.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population. Similarly.575 Stratified sampling makes use of stratums (layers).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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 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. which is placed below the first layer. Range is established for each layer so that characteristics of each sample can be determined.3.1 Benefits Systematic sampling does not involve risk of bias by the researcher. F9. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected.000 300 customers (Middle class) 151 – 500 97.650 150 customers (Rich) 501 – 1000 112.

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

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

Quota sampling is especially useful when demographic balance of different group is known. Example: Selection of 100 samples for interviewing persons from age 25 to 40 and selection 50 samples interviewing persons from age 41 to 60.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. P1. Course. Based on that researcher can select samples from a particular category in the ratio of (female to male) 2:1. cultural background. sex. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. It will reduce travelling cost and increase speed of research. ACCA study materials. language etc. Free Download & Buy. can be sub divided into towns.6 Quota Sampling Quota sampling involves selection of definite number of samples from various categories of population. towns can be sub divided into blocks and soon.5.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. It also makes use of groups. economic status. It allows the selection secondary groups. which provide most benefits in least cost. Notes for distance learning . Example: Locations inside the country. F9. Population can be categorized with respect to age. Example: Selection of particular town (sub group) for research may be made. It is useful where primary group is too large to be used for the purpose of research. Number of samples to be selected from each segment depends on judgement of researcher. 4.1 Multistage Sampling Multistage sampling is advanced form of clustered sampling. 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. Example: Suppose demographic balance of two females for each male in a country. as it is easy to approach customers in that town. Lectures. These sub groups are also known as secondary groups. Class. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. It sub divides each groups into sub groups. Customers may live nearer (high frequency) to each other.

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

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

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

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

Implementation Guide.1 Selling & Distribution Overheads It includes every costs incurred after the manufacturing of product until delivery to the end customer (user of the product). distribution and finance. Course.2 Administration Overheads Administration overheads include all costs incurred in planning. It is stated below the gross profit as operating cost).COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Examples: Office rent expense incurred to provide place for contact to customers and suppliers. 2. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. coordinating and controlling activities and resources of the organization. Depreciation of office equipments used to record transactions made by organization. 2. these costs are treated as period cost (Period cost is the cost incurred during an accounting period. Freight cost (carriage outwards) incurred which includes wages paid to the driver & fuel. These costs are incurred to ensure the efficient and effective operation (manufacturing or service provision) of the organization. Insurance cost to cover the risk of loss of goods in transit. selling. Later is included in the cost of raw materials. 2 Elements of Non Production Costs Learning Objective: Describe the different elements of non-production costs. Notes for distance learning . Free Download & Buy.administrative. Examples: Storage cost incurred to be able to sell finished goods when required by the customer.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 65 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala pricing products to ensure full recovery of all the cost incurred by the organization from customers. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. For financial accounting purpose. Class. Note: Carriage outwards is selling and distribution cost while carriage inwards is purchasing cost. Lectures.

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

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

They are paid relatively lower wages or salaries than skilled workers and unlikely to be form major part of product cost.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2 Indirect Labour Labour costs having properties of indirect costs. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide.O. Semi-skilled & unskilled labours are considered indirect costs. Example: Handling material and providing tools to skilled labours when needed. Free Download & Buy. Example: How it would be possible to identify factory rent expenses to each individual product? Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.5. These costs are incurred for the manufacturing of products in the production department. Following are the components of factory overhead costs. 3. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 3.5 Production or Factory Overheads (F.H) These are costs having properties of indirect costs.3 Indirect Expenses Indirect expenses are costs having properties of indirect cost.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs. Lectures.5.5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Example: Amount of adhesive material used to join pieces wood in making chair. P1. Course. F9. ACCA study materials. Class. Reasons: They do multiple jobs of general nature. They may be temporary workers so formal records may not be present to determine its cost to the organization in exact monetary value.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. 3. They are not identifiable to individual products. Notes for distance learning .

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

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. sales. P1. Implementation Guide. Non-production cost such as administration cost usually changes with operating philosophy of the organization than production and sales volume. Forecasting It allows estimating production and nonproduction cost separately. F9. 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. Course. They are cost to the organization itself. Lectures. So that those products generating lower gross profit than operating cost incurred could be weeded out. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.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. Separate information available for production and nonproduction cost help to discharge responsibly under financial reporting requirement. selling & distribution) activities. Production cost usually changes with production and sales volume. Class. Production costs which are directly identifiable to the products can be justified to customer where as non-production costs are treated as period cost because it would be unfair to charge customers for administration and selling cost. Free Download & Buy. administration and finance etc. ACCA study materials. Pricing It enables management to set productselling price more rationally. 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. Performance It enables senior management to held measurement accountable operational managers for their area of responsibility such as production. Notes for distance learning .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Reporting Financial reporting standards require separate disclosure of production and nonproduction cost.

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

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

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. However.000 is divided by 10.000 units then fixed cost per unit will be equal to $1.000 is divided by 20. As a result fixed costs per unit fall. Free Download & Buy. Lectures. Example: If budgeted fixed cost of $10. if budgeted fixed cost of same $10.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Reason is that.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: 5.5. Notes for distance learning . ACCA study materials. Class. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. total fixed cost will be charged to more units of product (activity level) than before.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 units then fixed cost per unit will be equal to $0. Course. Implementation Guide.

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

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

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

Implementation Guide.000 $12.000 9. It is used to split total cost and semi variable cost into its fixed and variable components. Notes for distance learning . Formula: 6. Class. Lectures.000 units.000 11.000 $13.000 12. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials.000 units. To forecast total cost at given activity level. P1. F9.500 $13. Solution: Identifying highest and lowest activity level as in this case is production volumes. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Highest production volume = 13. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lowest production volume = 9.200 $12.1 Applying High Low Method Illustration Following data relates to ABC plc. Free Download & Buy.500 $12. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Production volume Total cost (activity level) 10.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.000 Required: Calculate the fixed and variable components of the total cost.000 13.

Course.000 $1 2 4.000 $1 Example: Sales volume 2. ACCA study materials.000 $4. Notes for distance learning . Class. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper. Lectures.000 $1 3 6.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P1.1 Linear Relationship Linear means straight. 4.000 $2. It means sales volume is arising in linear fashion. Linear line means straight line. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations.000 and 6. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 $6.000 units in year 1. 2 and 3 respectively will result in a straight line if plotted on graph paper. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. then each year sales revenue per unit will be $1. This relationship is said to be linear. Year Sales volume Sales revenue Sales revenue per unit 1 2.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 79 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Step2: Determining variable cost per units using highest and lowest production volume and corresponding costs. F9. Example: If we divide sales revenue by sales volume in that year. 7.000. Step3: Determining fixed cost.

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

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. It does not mean that national income is responsible increased birth rate. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning . P1. Implementation Guide. Free Download & Buy.3 Non Linear Relationship Co-ordinates of variables if plotted on graph paper do not result in straight line. variables are not responsible for the change in other. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.2. ACCA study materials. Lectures. Course. Example: Increase in birth rate and increase in national income both can increase and decrease at the same time.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. F9. However. Diagram: 7.4 Spurious Relationship Increase or decrease in one variable result in increase or decrease/decrease or increase in other variable respectively.

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

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

rather than cost and revenue centres which are at operational level in an organization. Course. Example: Sales department having authority to sale products and having equally responsible to account for those sales made. Profit centres can include several cost and revenue centres. 9. ACCA study materials.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. 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. All cost and revenue centres report to their respective profit centres. divisions and branches of an organization having authority to generate profits and are equally responsible to account for those profits.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. marketing and research & development departments having authority to incur costs for product promotion and development respectively and having equally responsible for costs. 9.2 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. Profit centres are higher in organizational hierarchy at tactical level. 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.3 Profit Centres Profit centres are autonomous subsidiaries. Implementation Guide. F9. Lectures. Free Download & Buy.1 Cost Centres Cost centres are those functions or departments of the organization having an authority to incur costs within the limits of their authority and assume equal responsibility to account for those costs. P1. Similarly. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . Example: Organization may be dispersed in branches such as east and west branch in the country.

Notes for distance learning . Example: A multi-national organization may have several subsidiaries across the globe. machinery. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures. profit. Example: Purchase of new printer by a branch. 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. Free Download & Buy.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 85 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Example (continued): Each of the branch (profit centre) has their own sales (revenue centre) and production & marketing (cost centre) departments. Class. 10 Information Needs of Responsibility Centres Learning Objective: Describe the differing needs for information of cost. All profit centres report to their respective investment centres. These subsidiaries report on their performance to head office. money etc on head office (investment centre) in home country. P1. Example: Purchase of new land. Course. 9. Each subsidiary (profit centre) depends for resources. ACCA study materials. Investment centre can include several profit centres. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. It does not mean that other responsibility centres cannot make investments. investment and revenue centre managers.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Investment centre are usually head office of the organization where major investment decisions are made. plant and taking over another organization. Investment centre are highest in the hierarchy at strategic level. They can. but their authority is limited to certain amount of investment. F9. such as products. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.4 Investment Centre Investment centre are autonomous entity having authority to make investments and responsibility to account for those investments. Implementation Guide.

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

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

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

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

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

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

Implementation Guide. Lectures. 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. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ebook Free Download & Buy. Course. Training. Free Download & Buy. Charts and Graphs 4 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Presenting information is examined as text based questions.no Headings (click the cross-ref below for easy navigation) 1 Preparing & Representing Reports 2 Presenting Information Using Tables. Notes for distance learning . 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. Graphs & Charts 3 Interpreting Tables. Implementation Guide. Lectures. Course. Class. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.no 93 94 99 99 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. Pg. F9. ACCA study materials.Ecommerce/Ebusiness/Make Money Online Tutorial.

Training. which are required for external reporting purpose. Lectures. Class. Management at different levels (strategic. Control Control usually requires financial information such as variances. 1.1 To Name of person being reported is mentioned. F9. Lectures. Class. Implementation Guide. decision making and control purpose. 1. Control involves upwards communication from junior management to senior management.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy.3.2 From Name of person reporting is mentioned. 1. ACCA study materials. tactical and operational) require information for planning. Users of management information reports are internal to the organization. Decision Decision-making requires both financial and non-financial making information.2 Purpose of Reports Purpose Details Planning Planning requires both financial and non-financial information. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3 Content of Reports 1. Senior management need to communicate plan to junior managers for effective implementation of plan. Senior management need information from junior management involved in day-to-day operations to be able to exercise control. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Decision-making requires the use of planning and control reports as well as reports on ad hoc (unplanned) basis according to opportunity or threat faced by management at different levels.3. Notes for distance learning . Ebook Free Download & Buy. Planning involves downwards communication from senior management to junior management. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.Ecommerce/Ebusiness/Make Money Online Tutorial. Course. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. 1. P1.1 Users of Reports Management information reports are different from reports such as annual report.

3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 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.Ecommerce/Ebusiness/Make Money Online Tutorial. 1. F9. 1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Introduction should enable manager to get an overview of the report.7 Appendix Appendix contains all supporting and related information in the body text. It means it should present all necessary information at single place without requiring manager to move back and forth. line graphs. Course. 1. Ebook Free Download & Buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 94 of 153 Exam Topic 4: PRESENTING INFORMATION 1.3. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Order of writing should be logical. Lectures. However.3.5 Introduction Scope of report is mentioned. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. supporting information can be presented in appendix.3. charts and graphs (bar charts. post etc) selected to send report. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. It should be no more than three to four lines. Class. 2 Presenting Information Using Tables.6 Body Text Body text contains the detailed information. Manager should be able to navigate to relevant information quickly. Lectures. 1.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. Free Download & Buy.3. Training. Body text may contain several headings and sub headings. Class.3. Notes for distance learning . Introduction gives brief description of information contain in the following report. Implementation Guide.4 Subject Purpose of report is mentioned.3 Date Date represents the time at which report is written. P1. date of receipt can be different from date it was written depending on the channel of communication (electronic. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Authorization suggests the recipient that report is sent and reviewed by appropriate person. However. Graphs & Charts Learning Objective: Present information using tables. 1. Headings should be descriptive and should enable manager to have an idea about the underlying information. ACCA study materials. ACCA study materials. Appendix should be properly cross-referenced so that reader can quickly find information in appendix.

Notes for distance learning X . Class.2. Lectures. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 95 of 153 Exam Topic 4: PRESENTING INFORMATION 2.2 Line Graphs Diagram: Y Currency unit Selling price Cost per unit Sales volume 2. Lectures.1 Benefits Line graphs are time consuming to present manually. 2. 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. Tables save time as it avoids relabeling data and information each time they are presented. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial. It requires artistic skill to draw neat and clean graph. However. Line graphs are also difficult to present manually. Course. Course. ACCA study materials. Implementation Guide.1 Tables 2. 2.1. Training. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.1 Benefits Tables are cost effective and easy to present. Ebook Free Download & Buy. Free Download & Buy. spreadsheet programs such as Microsoft Excel or Lotus can do it automatically and cost effectively using the data fed. F9. Tables are used to compare data and information. Class. Tables are used to analyse trend.2 Limitations Tables are not useful for explaining and discussing financial and nonfinancial issues.1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Tables are used to summaries information.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

Line graphs can be used to graphically present the movement in one variable due to increase or decrease in other variable. ACCA study materials. Graphs require statistical knowledge to read. Training.3.2 Limitations Line graphs cannot accommodate alphabetic data so there it cannot be used to present non-financial information.2.2 Limitations Scatter graphs do not provide 100% accurate results. Line graphs have three dimensions such as X. sales) could be compared. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. Scatter graphs are used for forecasting where accuracy is not necessary. Scatter graphs can be used to find relationship (direct or indirect) between two variables. Line graphs can accommodate more than one line so the performance of different entities (organizations or individuals) regarding same variable (for example.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Free Download & Buy. Scatter graphs can be used to find trend (increasing or decreasing). Line graphs also show extreme increase or decrease in variable. Graphs require statistical knowledge to read. Notes for distance learning . Class. Lectures. Class. 2. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 96 of 153 Exam Topic 4: PRESENTING INFORMATION Line graphs are used to present data visually. Course. P1.Ecommerce/Ebusiness/Make Money Online Tutorial.3 Scatter Graph 2. It can be used to present relationship up to three variables. Course. 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. 2. Ebook Free Download & Buy. Implementation Guide. 2.3. Y & Z axis. Line of best is drawn based on observation where majority of the coordinates can be joined using one straight line. Implementation Guide.1 Benefits Scatter graphs can be quickly drawn manually. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Line graphs can be used to show trends. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.

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

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

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

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

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

4 Practice Questions & Solutions

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

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Exam Topic 4: PRESENTING INFORMATION

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

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Exam Topic 5: ACCOUNTING FOR MATERIALS

Exam Topic 5:

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

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Exam Topic11: SERVICE COSTING SYSTEM

Exam Topic 11:

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

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Exam Topic11: SERVICE COSTING SYSTEM

1 2 3 4

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

4.1 Question (12/06, Q24)

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Exam Topic12: ALTERNATIVE COST ACCOUNTING

Exam Topic 12:

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

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Exam Topic 21: VARIANCE ANALYSIS

Exam Topic 21:

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

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Exam Topic 21: VARIANCE ANALYSIS

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

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

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

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

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

6 Interpreting Variances 7 Investigating Variances
7.1 Reasons for Variances

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

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Exam Topic 22: RECONCILIATION OF BUDGETED & ACTUAL PROFIT

Exam Topic 22:

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

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