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 Study materials purchased from unauthorized source can be out of date and incomplete.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

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

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

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

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

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

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

Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 38 of 153 FORMULA SHEET Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials. Course. F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Course. Implementation Guide. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Notes for distance learning . P1. Free Download & Buy. Class. Implementation Guide. CDs. Lectures. Ebook Free Download & Buy. Lectures. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.Ecommerce/Ebusiness/Make Money Online Tutorial. Training. Class.

Implementation Guide. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Notes for distance learning . Class.no Headings (click the cross-ref below for easy navigation) Pg. .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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. Free Download & Buy. Lectures. P1. 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. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course.

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

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

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

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

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

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

Example news would not be of any use if communicated late. 8 Practice Questions & Solutions 8. Implementation Guide. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Question (12/06. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. 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. 7.3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose. If anyone has to believe it to be true. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. 7. They may consider provision of such information useless or reduction in their autonomy to make decisions. Notes for distance learning . Limitations of management information for decision-making purpose are given below.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. Users of the information must able to understand and apply it for decision-making purpose. Lectures. 7 Limitations of Management Accounting Information Learning Objective: Explain the limitations of management information in providing guidance for managerial decision-making (K). P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. Free Download & Buy. Class.4 Lack of Relevant & Reliable Information Sufficient (relevant) and appropriate (reliable) data may not be available to management accountant to analyse and report information based on them. 7. Information should be from trustworthy source. 7. Course.

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

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

Class. False Solution: Correct answer is A. Is this statement true or false? (1 mark) A. ACCA study materials.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. If cost of obtaining information does not exceed benefits. it is merely raw facts and figures used to produce information. Data is not information in itself. Explanation: In business. Notes for distance learning . Q49) The following statement refers to a quality of good information: The cost of producing information should be greater than the value of the benefits of that information to management. Implementation Guide. True B. Lectures. True B. 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. Explanation: Data is separate bits of information. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. 8.4 Question (12/06. P1. Investor has to perform ratio analysis to obtain information for investment decisions. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 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. quality of information depends on cost of obtaining information and other non-financial factors expressed as ACCURATE mnemonic. Data has to be processed in some way to be meaningful. then it will lead to reduction in wealth. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Business activities are pursued to increase economic wealth. False Solution: Correct answer is B. Example: Financial statement does not provide information for investment decision. Course.

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

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

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

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

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

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

Example: Researcher may choose workers. Lectures. Random sampling involves selection of number of items within population without any planning.1.2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 4.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results. 4. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. which he/she considers cooperative. Researcher may deliberately choose those samples which are easy to interview. Free Download & Buy. Notes for distance learning . This will expose the sample selected to standard error.2 Random Sampling Random sampling is a type of non-statistical sampling method. Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected. In random sampling.1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2 Limitations Random sampling involves the risk of bias by the researcher. 4. Implementation Guide. each sample in a population has an equal chance of being selected. resources and planning time for determining samples.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. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 4. 4. Class. ACCA study materials. efficient method and does not require any technical knowledge. Course. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher. P1. Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work.2. It is also called non-probability sampling. F9.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome.1 Benefits Random sampling is cost effective. sample size has to be increased to cover every possible situation. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

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. It helps to reduce the risk of standard error. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Samples in a population having identical characteristics are combined into one layer.1 Benefits Systematic sampling does not involve risk of bias by the researcher. 23th. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. F9. Lectures. Notes for distance learning . Example: Selection of 5th worker in a payroll register randomly then each subsequent sample is selected after 8 number of workers from recent worker (14th. P1. Free Download & Buy.3. Range is established for each layer so that characteristics of each sample can be determined. 4. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. systematic sampling involves selection of first sample randomly. Class.650 150 customers (Rich) 501 – 1000 112. 4. 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.000 300 customers (Middle class) 151 – 500 97.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. 4. However.3. which is more likely to be representative of whole population. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer. Systematically sampling is used to reduce the chances of standard error. ACCA study materials. Course. Randomly selected sample is also counted as the sample. It forms the input to the formula for selection of subsequent variable.3 Systematic Sampling Systematic sampling makes use of statistical techniques. which is placed below the first layer. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Similarly.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. 32th etc) until required sample size is achieved.575 Stratified sampling makes use of stratums (layers).

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

Example: If the East location (cluster) is chosen then all the customers (samples) having different economic status should be interviewed. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. if he/she chooses the East and the West then it will require more travelling time and cost. then interviews of customers in the East location are considered as viewpoints of customers in other locations (West. Course. Example: At the East (cluster) of the country. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Number of cluster chosen depends on the judgement of researcher. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Lectures. Notes for distance learning . number of customers (samples) of different economic status such as poor. which are representative of whole population. Examiner would try to dodge you. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials. Example: If the East location is interviewed. North and South). However. Samples in each cluster chosen should be examined in full. Result of cluster examined is assumed as result for whole population. Samples inside each group must be different in characteristics from each other. rich etc can be interviewed. Clustered sampling makes use of groups. West. Example: Researcher may choose the East and the North cluster. Implementation Guide.Exam Topic 2: SOURCES OF DATA | Page 59 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4.5 Clustered Sampling Exam Support: Do not get confused clustered sampling with systematic sampling. Clustered sampling involves grouping of samples in a population into physically identifiable blocks. Example: Grouping of customers with respect to location (East. F9. Examination of part of the cluster will not provide results. Class. North and South). middle class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

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

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

Free Download & Buy. ACCA study materials.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. labour and overheads. Class. Notes for distance learning . P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. visual & computation based questions. 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.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. Implementation Guide. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Unit Costs. Lectures. F9. Importance Knowledge of this exam topic can highly affect performance on other exam topics such as accounting for material. 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.

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

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

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

Class. ACCA study materials. classified as direct cost. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 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. by it weight of wood used in each chair. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide. F9. Skilled labour used in manufacturing of products are considered as direct labour Reasons: They do work of specialized nature and can be indentified for each product separately. Examples: Supervisor (foreman) salary expense incurred in construction of a building (product). Free Download & Buy.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. Their cost is determined reasonably such as from payroll register. Quantity of iron used is direct material. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1.4 Direct Expense Direct expenses incurred in the manufacturing of a product or operating a cost centre having properties of direct cost. 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.2 Direct Materials Material used in the manufacturing of products having properties of direct costs. They are paid higher wages and incur significant part of product cost. Elements of product cost are as follows: 3. 3.3 Direct Labour Labour used in the manufacturing of products having properties of direct costs. Example: In Car manufacturing. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Lectures.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning . Course. 3.

Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 68 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Salary of storekeeper to look after inventory in a warehouse (cost centre). t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course. P1. 3. 3. Reasons: They do multiple jobs of general nature.3 Indirect Expenses Indirect expenses are costs having properties of indirect cost. Free Download & Buy.O. ACCA study materials. They are not identifiable to individual products. Class.H) These are costs having properties of indirect costs. 3. They may be temporary workers so formal records may not be present to determine its cost to the organization in exact monetary value. Example: Handling material and providing tools to skilled labours when needed. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. These costs are incurred for the manufacturing of products in the production department. 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. Implementation Guide. Notes for distance learning . Semi-skilled & unskilled labours are considered indirect costs. Example: Amount of adhesive material used to join pieces wood in making chair.5. Lectures. They are paid relatively lower wages or salaries than skilled workers and unlikely to be form major part of product cost.2 Indirect Labour Labour costs having properties of indirect costs. F9. 3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Following are the components of factory overhead costs.5 Production or Factory Overheads (F.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.5.5.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs.

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

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

5. Course. In theory it results in diagonal straight line when plotted on graph. direct. ACCA study materials. If there is no production then there will be no material cost. P1. Taxable income above certain level is subject to higher tax rate. F9. stepped fixed and semi variable costs. Example: Supplier may offer 10% discount for each additional unit purchased after first 10. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. units produced).1 Variable Costs (Marginal Costs) Variable costs change in proportion with change in the activity level (sales volume.000 units. Example: Material cost will increase as each additional unit is made. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. graphically. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.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. but in practice this may not be the case because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). Describe and illustrate. Notes for distance learning . Free Download & Buy. All the types of costs discussed above can have one or more of the following cost behaviours. Fixed and variable. Implementation Guide. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. different types of cost behaviour.

F9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. ACCA study materials. Notes for distance learning . Lectures. Example: Material cost per unit for 11th unit would be lower if supplier offers discount on each extra unit purchased after 10 units. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. but in practice it is different because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). P1. In theory it results in horizontal straight line when plotted on graph.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.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: 5.2 Variable Costs per Unit Variable costs per unit remain constant regardless of change in activity level. Course. Example: Material cost (sugar) per unit (kg) for 10th unit will be same material cost per unit for 1st unit. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.

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

Lectures. Free Download & Buy.5. However. F9. Course. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.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. Reason is that. if budgeted fixed cost of same $10. Example: If budgeted fixed cost of $10.000 is divided by 20. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.4 Fixed Costs per Unit Fixed costs per unit decrease with the increase in the activity level. Class. P1. Notes for distance learning .000 units then fixed cost per unit will be equal to $1.000 units then fixed cost per unit will be equal to $0. 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.000 is divided by 10. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. total fixed cost will be charged to more units of product (activity level) than before. As a result fixed costs per unit fall.

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

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

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

200 $12. Lectures.1 Applying High Low Method Illustration Following data relates to ABC plc. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lowest production volume = 9.000 $12.000 12.000 units.500 $13.000 units.500 $12. Solution: Identifying highest and lowest activity level as in this case is production volumes. Highest production volume = 13.000 13. To forecast total cost at given activity level. P1. ACCA study materials.000 $13. Class. It is used to split total cost and semi variable cost into its fixed and variable components. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 9. F9. Notes for distance learning . Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide. Free Download & Buy.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. Production volume Total cost (activity level) 10.000 Required: Calculate the fixed and variable components of the total cost.000 11.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Course. Formula: 6.

P1. Implementation Guide. Notes for distance learning .000 $1 2 4. then each year sales revenue per unit will be $1. Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper. 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.000. This relationship is said to be linear. F9. 7.000 $4. Step3: Determining fixed cost. Free Download & Buy.000 and 6. Class.000 $1 Example: Sales volume 2. Course.000 $2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.000 $1 3 6.1 Linear Relationship Linear means straight.000 $6. 2 and 3 respectively will result in a straight line if plotted on graph paper.000 units in year 1. It means sales volume is arising in linear fashion. Lectures. Linear line means straight line. 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. 4. 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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Example: If we divide sales revenue by sales volume in that year.

7. such as production volume (x) and total cost (y).2 Indirect Relationship Increase or decrease in one variable leads to decrease or increase in other variable respectively. Inverse or Negative Linear relationship. Non-linear relationship. 7.1 Direct Relationship Diagram: Increase or decrease in one variable leads to increase or decrease in other respectively. Implementation Guide. Notes for distance learning . Free Download & Buy. ACCA study materials.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 80 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 7. Lectures.2.2 Types of Linear Relationships There are following types of relationship exists between variables. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. Direct or Positive Linear relationship. 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. Spurious Linear relationship (having linear relationship but do not have any meaning). F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Class. Course.

variables are not responsible for the change in other. Example: Increase in birth rate and increase in national income both can increase and decrease at the same time.2. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. However. Lectures. P1. Notes for distance learning .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. Free Download & Buy. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.4 Spurious Relationship Increase or decrease in one variable result in increase or decrease/decrease or increase in other variable respectively.2. 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. F9.3 Non Linear Relationship Co-ordinates of variables if plotted on graph paper do not result in straight line. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Diagram: 7. It does not mean that national income is responsible increased birth rate. Implementation Guide.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. Unit Costs. Notes for distance learning . Class. increase in market demand for product and decrease in total cost can happen at the same time. cost units and cost centres. Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Diagrams: 8 Cost Units.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 82 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: Similarly. It does not mean that increase in market demand is responsible for decrease in total cost. F9. Implementation Guide. 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. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Example: Material (wood). Example: Cost units for automobile company can be Car. Implementation Guide. P1.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 83 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Cost Units Cost unit is individual product for which cost is calculated. Cost Objects Cost objects are inputs used to make products. profit. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class. Example: Unit cost for Oil can be per litres Unit cost for metals can be per kg or pounds. 9 Responsibility Centres Learning Objective: Distinguish between cost. Course. investment and revenue centres. Free Download & Buy. No matter who arranges the transaction or pay the bills. 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. Lectures. Cost Centres Cost centre is department or area of the organization responsible for cost incurred. Unit Costs Unit cost is measurement basis for product. Responsibility centre are collective term for all below centres in an organization. ACCA study materials. Example: Wood purchased for making of chair are cost to production department. Labour and overheads (electricity) used in making of chairs. Notes for distance learning .

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

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

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

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

Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Forklift truck drivers in the stores of an engineering company. Therefore. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P1. Explanation: A Assembly is core activity in the manufacturing of cars. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Cost of assembly work can be directly and reliably identifiable to each car. ACCA study materials.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 88 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 11. True B. B&C Same reasons as above are applicable for bricklayers and machinists. Class. it is classified as indirect labour cost.4 Question (12/06. F9.3 Question (12/06.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Implementation Guide. Machinists in a factory producing clothes D. remains the same over a given range of activity but beyond that increases and then remains constant at the higher level of activity. Solution: Correct answer is D. Q45) A semi-variable cost is one that. Hence. False Solution: Correct answer is B. Notes for distance learning . salaries of forklift drivers cannot be directly identified to each product or department. Q12): Which one of the following should be classified as indirect labour? A. Is this statement true or false? A. Assembly workers on a car production line B. in the short term. Free Download & Buy. Course. Stores department is established to facilitate efficient supply of raw materials for production and finished goods for selling. 11. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. D Forklift truck drivers are used in the stores department outside the production department. Bricklayers in a house building company C.

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

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

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

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

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

Free Download & Buy. Training. date of receipt can be different from date it was written depending on the channel of communication (electronic. supporting information can be presented in appendix. post etc) selected to send report. It means it should present all necessary information at single place without requiring manager to move back and forth.3. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Body text may contain several headings and sub headings. 2 Presenting Information Using Tables.3. Notes for distance learning . 1. However.3 Date Date represents the time at which report is written. 1. Class. Ebook Free Download & Buy.3.7 Appendix Appendix contains all supporting and related information in the body text. 1. 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. Introduction should enable manager to get an overview of the report. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Graphs & Charts Learning Objective: Present information using tables. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. 1. Headings should be descriptive and should enable manager to have an idea about the underlying information.Ecommerce/Ebusiness/Make Money Online Tutorial. charts and graphs (bar charts.3.5 Introduction Scope of report is mentioned. Implementation Guide. Course. Introduction gives brief description of information contain in the following report.3. line graphs. It should be no more than three to four lines. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.6 Body Text Body text contains the detailed information. Course. 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. Manager should be able to navigate to relevant information quickly. Lectures. ACCA study materials. Order of writing should be logical. 1.3. Authorization suggests the recipient that report is sent and reviewed by appropriate person. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. Appendix should be properly cross-referenced so that reader can quickly find information in appendix. However.4 Subject Purpose of report is mentioned. Lectures. F9.

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

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

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

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

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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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Ecommerce/Ebusiness/Make Money Online Tutorial. ACCA study materials.no 144 144 144 144 144 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Class. Implementation Guide. Lectures. Lectures. Class. Training. ACCA study materials. Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. Ebook Free Download & Buy. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 143 of 153 Exam Topic 23: PERFORMANCE MEASUREMENT OVERVIEW Exam Topic 23: PERFORMANCE MEASUREMENT OVERVIEW Sub Exam Topics S. Notes for distance learning . Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Course.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Implementation Guide.no Headings (click the cross-ref below for easy navigation) 1 Mission Statement 2 Objectives 3 Macro Economics & Performance Measurement 4 Government Regulation & Performance Measurement 5 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg.

Lectures. ACCA study materials.3 Operational Objectives 2. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1. Notes for distance learning . Training.1 Question (P/P.1 Strategic Objectives 2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. Free Download & Buy. F9.2 Role of Objectives in Performance Measurement 2. Ebook Free Download & Buy.1.2 Tactical Objectives 2. Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2 Role of Mission Statement in Performance Measurement 2 Objectives 2. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 144 of 153 Exam Topic 23: PERFORMANCE MEASUREMENT OVERVIEW 1 Mission Statement 1.2 Tactical Objectives 2. Class. Q28) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3 Operational Objectives 3 Macro Economics & Performance Measurement 4 Government Regulation & Performance Measurement 5 Practice Questions & Solutions 5.2.Ecommerce/Ebusiness/Make Money Online Tutorial.1 Purpose of Mission Statement 1.1 Purpose of Objectives 2. Course. Implementation Guide.2. Lectures.1 Strategic Objectives 2. P1. ACCA study materials.2.

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

2 Net/Operating Profit Margin 1. ACCA study materials.3 3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.3 Relationships between Mission.4 Dividends Yield 1.2 Working Capital or Liquidity Ratios 1.3.3 Trade Payable Turnover 1.1 Profitability ratios 1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3.4.1 Critical Success Factors (CSF) 5.5 Quick Ratio or Acid Test Ratio 1.2 Operational Gearing Ratio 1. P1.1. Class. Class.2.3.1. Objectives. Free Download & Buy.2.2. ACCA study materials.4 Operating Cost Percentage 1.1 Financial Gearing Ratios 1.1.2 3.2.5 Sales Growth or Decline Percentage 1.1.1 Trade Receivable Turnover 1. Ebook Free Download & Buy.3 Gearing Ratios 1. Lectures. Notes for distance learning .5 Dividend Cover 1.1 Gross Profit Margin 1.3.1 3. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.2 Objectives 5.4.1 Contribution to Profit before Interest & Tax (PBIT) 1. Course.3.3.1 Mission 5.2.4.Ecommerce/Ebusiness/Make Money Online Tutorial. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 146 of 153 Exam Topic 24: PERFORMANCE MEASUREMENT-APPLICATION 1 Ratios for Financial Performance Measurement 1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.4 Investor Ratios 1.4 Current Asset Ratio 1.2 Inventory Turnover 1.3 Earnings Yield 1.1 Debt to Debt plus Equity Ratio 1.4.3. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. CSF & KPI 5.4.4 Financial perspective Customer satisfaction perspective Internal business perspective Innovation and learning perspective 4 Benefits & Limitations of Balance Score Card 5 Critical Success Factors & Key Performance Indicators 5.4.1. Implementation Guide.3 Interest Cover (Times) 1. Training. Lectures. Implementation Guide. F9.3 Cost of Sales Percentage 1.5 Evaluating Performance using Ratios 2 Non Financial Performance Measures 3 Balance Score Card 3.2 Price Earnings (P/E) Ratio 1.1.3.6 Payout Ratio 1.2.1 Earnings per Share (EPS) 1. Course.3 Strategy Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.2 Key Performance Indicators (KPI) 5.

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P1. Course. ACCA study materials. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class.no Headings (click the cross-ref below for easy navigation) 1 Non Financial Performance Measures 2 Short & Long Term Performance 3 Performance Measurement in Service Industries 4 Performance Measurement in Non Profit & Public Organizations 5 Benchmarking 6 Types of Benchmarking 7 Performance Measurement Reports 8 Practice Questions & Solutions Exam Topic Awareness Analysis Details Composition Importance Pg. Notes for distance learning ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 150 of 153 Exam Topic 26: MONITORING PERFORMANCE & REPORTING Exam Topic 26: MONITORING PERFORMANCE & REPORTING Sub Exam Topics S. Implementation Guide. Ecommerce/Ebusiness/Make Money Online .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Training. Ebook Free Download & Buy. Lectures. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi t +1 in f Ecommerce/Ebusiness/Make Money Online Tutorial.Ecommerce/Ebusiness/Make Money Online Tutorial.no 151 151 151 151 151 151 151 151 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. Training. Ebook Free Download & Buy.

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