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

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

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

P1. Free Download & Buy. 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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Training.  Behavioural aspects of budgeting focusing on motivation and participation. F9. Class. 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.  Relevant and irrelevant cost  Annuities and perpetuities. ACCA study materials. Course. Sources of data  Sampling methods. Lectures. Notes for distance learning . IRR and simple and discounted payback period. Course. Lectures. CDs. ACCA study materials. Alternative costing techniques  ABC costing.Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. charts and graphs. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.  Compounding and discounting.  Tables.  NPV. Ebook Free Download & Buy.  Distinguish between capital and revenue expenditure. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. PRINTED BOOKS) ACCA F2 Management Accounting Study Text Ebook for Dec 2013 Exam | Page 34 of 153 Capital Budgeting  Administrative procedures for constructing a capital budget. Class. Implementation Guide.

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

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

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

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

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

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

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

Diagram: Planning Decision Making Control Feedback 3.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 42 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Financial accounting uses international and local frameworks and accounting standards to prepare standardized financial statements. Management accounting is present and forward looking. Management accounting provides information for decision-making purpose whenever needed. Financial accounting information is historical and do not provides information on future prospects of an organization. structure. F9. Management accounting adopts flexible approach to internal reporting. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Lectures. Financial accounting provides information on performance and position of an organization at regular intervals usually 12 months. Usually explanation and interpretation of technical financial figures. level of details and channel of communication depend on situation to situation. ACCA study materials. Format. decision-making and control (K). It assists management in efficient and effective operation of an organization. Free Download & Buy. Course. 3 Planning. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Decision Making & Control Process Learning Objective: Outline the managerial processes of planning. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Financial accounting mostly provides financial information along with minimum nonfinancial disclosure required by accounting standards in notes to the financial statements. P1. Notes for distance learning . Management accounting provides both financial and non-financial information. Class. It involves asking following questions. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Implementation Guide.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. so that organizational objectives can be achieved.1 Planning Planning is about looking into the future.

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

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

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

Limitations of management information for decision-making purpose are given below. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 8 Practice Questions & Solutions 8.Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 46 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Relevant Authoritative Timely Easy to use Information should be relevant to the matter under consideration. If anyone has to believe it to be true.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Implementation Guide. Information should be communicated in time. Lectures. 7. Class. P1. F9.2 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.1 Question (12/06. Course. Information should be from trustworthy source.3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. They may consider provision of such information useless or reduction in their autonomy to make decisions. 7. Free Download & Buy. Example news would not be of any use if communicated late. 7 Limitations of Management Accounting Information Learning Objective: Explain the limitations of management information in providing guidance for managerial decision-making (K).COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 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. 7. Notes for distance learning . Users of the information must able to understand and apply it for decision-making purpose. ACCA study materials.

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

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

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

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

ACCA study materials. Course. Implementation Guide. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Lectures.no Headings (click the cross-ref below for easy navigation) Pg. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.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. Notes for distance learning .Exam Topic 2: SOURCES OF DATA | Page 51 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA Sub Exam Topics S.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Free Download & Buy. F9.

ACCA study materials. Formal team meetings.1 Uses of Published Information Published information is used as cost effective way of gathering information for initial planning. Vouchers and other internal documents. Surveys in the form of questionnaires to employees. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. trade associations and shareholders through general meetings both annual & extraordinary. These can be competitors. Informal gossip (grapevine) around the organization. 1. 2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 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. F9. 2 Uses & Limitations of Published Information/Data Learning Objective: Explain the uses and limitations of published information/data (K). magazines and published books. GRN. 1. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Lectures. P1. Tele communication media such as television and internet. Notes for distance learning . It is used where information is immediately needed. Course. Free Download & Buy. Class. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.Exam Topic 2: SOURCES OF DATA | Page 52 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 1 Sources of Data & Information Learning Objective: Describe sources of information from within and outside the organization (K). Observing employees attitudes and morale. 2.2 Limitations of Published Information Published information may not be available in a format and medium organization wants. Labour unions. Implementation Guide. External market research.2 Sources Inside the Organization Invoice. Memo and reports. suppliers and customers. Work done by government departments such as monetary policy and fiscal policy. Academic and professional education providers. Intranet and e-mails. References from other organizations. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.1 Sources Outside the Organization Newspaper.

Economic environment affects the investment decision. systematic. 4.1. Rise in foreign exchange rate of home currency will make exports expensive for buying organization in other country. which can lead to reduced sales. organization will prefer issuing shares to avoid paying interest at higher rate. P1. stratified. They take no responsibility for information provided as opposed to in-house employees who can be held accountable.1 Population Population is the whole set of items subject to statistical matter under consideration. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class. Published information can create information overload such as lengthy books. If interest rate is rising then. multistage. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. higher pricing can be charged to customer than economy is contracting. Economic environment decides the demand for goods or services. cluster and quota). Course. Business cycle such as recession or growth can influence what and how much organization produce. Implementation Guide. Free Download & Buy. 3 Impact of Economic Environment on Cost & Revenue Learning Objective: Describe the impact of general economic environment on costs/revenue. 4 Sampling Methods or Techniques Learning Objective: Explain sampling techniques (random. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. If inflation increases. Notes for distance learning . Lectures. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9.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. Information from media such as internet may not be reliable unless we have the information on knowledge and experience of publisher. Economic environment affects source and duration of finance to be used for operating organization and growth. Economic environment decides the price for goods or services. it will affect the net present value (NPV) of future cash flows of the organization.1 Statistical Terms 4.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. If economy is prospering.

Notes for distance learning . ACCA study materials.Exam Topic 2: SOURCES OF DATA | Page 54 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Example: Population can be whole workforce within an organization for the purpose surveying labour attitude towards work. Example: Conclusion reached on attitudes of workforce either good or bad based on sample is assumed as attitude of whole workforce in a population. It represents sample size of 10. Lower distance leads to higher frequency and higher distance leads to lower frequency. 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.3 Sample Size Sample size is the number of items selected as sample from a population. Lectures. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Samples are used to reduce the amount of work. Sample size depends on judgement of researcher. 4. time and cost associated with research work. Result obtained based on examination of samples are assumed as result for whole population. Implementation Guide.1. Free Download & Buy.1. Course. Example: If we take number of years of experience at one axis and number of workers in workforce at other axis then frequency depends on difference between numbers of year experience among workforce.1.2 Sample Sample denotes individual items selected from a population.4 Frequency Frequency is the average distance among samples in a population. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. F9. Example: 10 out of 100 workers are selected from total workers. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. 4. Example: Selection of 10% of workforce represents sample for total workforce (population). P1. which in turn is influenced by time available. cost required and need for accuracy of outcome. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 4.

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

Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected. sample size has to be increased to cover every possible situation. This will expose the sample selected to standard error. Example: Researcher may choose workers. 4. resources and planning time for determining samples. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Class.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome.2 Limitations Random sampling involves the risk of bias by the researcher. 4. each sample in a population has an equal chance of being selected. efficient method and does not require any technical knowledge. Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work. Course. Notes for distance learning . Lectures.2. Implementation Guide.2 Random Sampling Random sampling is a type of non-statistical sampling method. It is also called non-probability sampling. ACCA study materials. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher. 4.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results. 4.1. Free Download & Buy. which he/she considers cooperative. In random sampling. 4. Random sampling involves selection of number of items within population without any planning.1 Benefits Random sampling is cost effective.2.1.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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. F9. Researcher may deliberately choose those samples which are easy to interview. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.

It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. ACCA study materials. Range is established for each layer so that characteristics of each sample can be determined. 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. 23th. 4. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.650 150 customers (Rich) 501 – 1000 112. Randomly selected sample is also counted as the sample. F9.3 Systematic Sampling Systematic sampling makes use of statistical techniques. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. It helps to reduce the risk of standard error. which is placed below the first layer. Free Download & Buy.Exam Topic 2: SOURCES OF DATA | Page 57 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 4.1 Benefits Systematic sampling does not involve risk of bias by the researcher. which is more likely to be representative of whole population. However. Samples in a population having identical characteristics are combined into one layer. 4.3. 4. Course. Lectures. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. It forms the input to the formula for selection of subsequent variable.3. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.000 300 customers (Middle class) 151 – 500 97. Implementation Guide. 32th etc) until required sample size is achieved.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population.575 Stratified sampling makes use of stratums (layers). Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Similarly. systematic sampling involves selection of first sample randomly. Notes for distance learning . 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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

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

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. as it is easy to approach customers in that town. Free Download & Buy. ACCA study materials. It sub divides each groups into sub groups. P1. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Number of samples to be selected from each segment depends on judgement of researcher.6 Quota Sampling Quota sampling involves selection of definite number of samples from various categories of population. F9. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Course. Example: Selection of particular town (sub group) for research may be made. can be sub divided into towns. economic status. It allows the selection secondary groups. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Example: Locations inside the country. Implementation Guide. It also makes use of groups. Lectures.5.1 Multistage Sampling Multistage sampling is advanced form of clustered sampling. Example: Selection of 100 samples for interviewing persons from age 25 to 40 and selection 50 samples interviewing persons from age 41 to 60. sex. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Notes for distance learning . Class. language etc. towns can be sub divided into blocks and soon. Population can be categorized with respect to age. It is useful where primary group is too large to be used for the purpose of research. 4. which provide most benefits in least cost.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Example: Suppose demographic balance of two females for each male in a country. Based on that researcher can select samples from a particular category in the ratio of (female to male) 2:1. It will reduce travelling cost and increase speed of research. Quota sampling is especially useful when demographic balance of different group is known. Customers may live nearer (high frequency) to each other. These sub groups are also known as secondary groups. cultural background.

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Samples having particular characteristics are included in a group. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Explanation: A Stratified sampling involves categorizing samples (members of population) into layers. Therefore. Samples are categorized based on some established criteria. each member of population does not have equal chance of being in the sample. Therefore. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. each member of population does not have equal chance of being in the sample. It means it does not involve any bias and provides equal opportunity of being selected is available to every single sample in the population. P1. each member of population does not have equal chance of being in the sample. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.Exam Topic 2: SOURCES OF DATA | Page 62 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Solution: Correct answer is B. D Cluster sampling involves categorizing samples into groups. Free Download & Buy. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Notes for distance learning . B Random sampling is the selection of sample without any planning. ACCA study materials. Therefore. Course. Implementation Guide. Class. C Systematic sampling involves the selection of members of population based on established formula. Lectures.

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

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

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

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

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

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

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

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

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

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

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

F9. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. total fixed cost will be charged to more units of product (activity level) than before. Class. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. if budgeted fixed cost of same $10.000 is divided by 20.000 units then fixed cost per unit will be equal to $0. Course. As a result fixed costs per unit fall. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1.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.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Reason is that. Notes for distance learning . 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.000 is divided by 10. Example: If budgeted fixed cost of $10. Implementation Guide.000 units then fixed cost per unit will be equal to $1. Lectures. However. ACCA study materials. Free Download & Buy.5.

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

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

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

000 $12.200 $12.000 12.000 11. Class. To forecast total cost at given activity level. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Notes for distance learning .500 $13. Formula: 6. Production volume Total cost (activity level) 10.000 9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.000 13.000 units. Solution: Identifying highest and lowest activity level as in this case is production volumes. Lectures.000 units. Implementation Guide. Free Download & Buy.000 $13. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to 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.1 Applying High Low Method Illustration Following data relates to ABC plc. Highest production volume = 13. It is used to split total cost and semi variable cost into its fixed and variable components. F9.500 $12. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. Lowest production volume = 9. P1. Course.000 Required: Calculate the fixed and variable components of the total cost.

Linear relationship is the fashion in which variable increases or decreases resulting in the straight line if plotted on graph paper. Notes for distance learning . t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. F9. 7 Structure of Linear Functions & Equations Learning Objective: Explain the structure of linear functions and equations. 4.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.000 $6. 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. then each year sales revenue per unit will be $1. P1. Lectures.000 $1 2 4. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. ACCA study materials.000 $4.000 $1 Example: Sales volume 2. 2 and 3 respectively will result in a straight line if plotted on graph paper. Free Download & Buy.000 and 6. It means sales volume is arising in linear fashion. Year Sales volume Sales revenue Sales revenue per unit 1 2. Course.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.1 Linear Relationship Linear means straight. Implementation Guide.000. 7. This relationship is said to be linear.000 $1 3 6.000 units in year 1. Step3: Determining fixed cost. Class. Example: If we divide sales revenue by sales volume in that year.000 $2. Linear line means straight line.

Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 80 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala 7. Inverse or Negative Linear relationship. such as production volume (x) and total cost (y). Direct or Positive Linear relationship. F9. Free Download & Buy. 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).1 Direct Relationship Diagram: Increase or decrease in one variable leads to increase or decrease in other respectively. 7. Lectures. Notes for distance learning . P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial.2. P1. 7.2. Course.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. Non-linear relationship. Implementation Guide. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2 Indirect Relationship Increase or decrease in one variable leads to decrease or increase in other variable respectively. Class.

P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training.3 Non Linear Relationship Co-ordinates of variables if plotted on graph paper do not result in straight line. Diagram: 7. Class. Implementation Guide. Lectures.4 Spurious Relationship Increase or decrease in one variable result in increase or decrease/decrease or increase in other variable respectively. Notes for distance learning . Example: Increase in birth rate and increase in national income both can increase and decrease at the same time.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. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. However. variables are not responsible for the change in other.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 81 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Diagram: Example: Sales of ice cream may decrease 7. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Free Download & Buy.2. F9.2. It does not mean that national income is responsible increased birth rate. ACCA study materials.

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

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

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. Course. marketing and research & development departments having authority to incur costs for product promotion and development respectively and having equally responsible for costs. Notes for distance learning . Profit centres are higher in organizational hierarchy at tactical level.1 Cost Centres Cost centres are those functions or departments of the organization having an authority to incur costs within the limits of their authority and assume equal responsibility to account for those costs. Lectures. 9. Example: Organization may be dispersed in branches such as east and west branch in the country. rather than cost and revenue centres which are at operational level in an organization. Example: Production department having authority to incur costs for producing products and having equally responsible to account for those costs.3 Profit Centres Profit centres are autonomous subsidiaries. Class. Profit centres can include several cost and revenue centres. Example: Sales department having authority to sale products and having equally responsible to account for those sales made.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Free Download & Buy. divisions and branches of an organization having authority to generate profits and are equally responsible to account for those profits. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. F9. ACCA study materials. 9. Each branch may have complete authority to set selling price and incur costs for purchasing or manufacturing products according to local market conditions. All cost and revenue centres report to their respective profit centres. Similarly.2 Revenue Centres Revenue centres are those functions or departments of an organization having an authority to generate revenues probably by selling products and are equally responsible to account for those revenues generated for the organization. Implementation Guide.

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

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

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

Forklift truck drivers in the stores of an engineering company. ACCA study materials.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. B&C Same reasons as above are applicable for bricklayers and machinists. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. Is this statement true or false? A. remains the same over a given range of activity but beyond that increases and then remains constant at the higher level of activity. D Forklift truck drivers are used in the stores department outside the production department. True B. 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. Solution: Correct answer is D. F9. in the short term.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. Course. Machinists in a factory producing clothes D. False Solution: Correct answer is B. Therefore. 11.4 Question (12/06. it is classified as indirect labour cost. Q45) A semi-variable cost is one that. Explanation: A Assembly is core activity in the manufacturing of cars.3 Question (12/06. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P1. Lectures. Assembly workers on a car production line B. Class. Free Download & Buy. Implementation Guide. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Stores department is established to facilitate efficient supply of raw materials for production and finished goods for selling. Bricklayers in a house building company C. Hence. Notes for distance learning . Cost of assembly work can be directly and reliably identifiable to each car.

Implementation Guide. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Q16: P/P. Notes for distance learning . 11. Free Download & Buy. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. The above statement represents the definition of step fixed cost rather than semi variable cost. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. P1. a lower price per unit applies both to further units purchased and retrospectively to all units already purchased.Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 89 of 153 ACCA F2 Ebook Management Accounting | Specially for Dec 2013 Exam | Author & Owner: Murtaza Lanewala Explanation: Semi variable cost has an element of both fixed and variable cost. Class. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Variable part changes in proportion (straight line) with each unit increase in activity level. Fixed part of semi variable cost remains constant regardless of activity level. Lectures. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.5 Question (12/06. ACCA study materials. Which of the following graphs depicts the total cost of the raw materials for a period? Solution: Correct answer is D. Q8): Up to a given level of activity in each period. After that point. Course. the purchase price per unit of a raw material is constant.

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

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

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

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

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

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

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

Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Course. F9. Similarly. Notes for distance learning . Implementation Guide. Class.4. bar charts can use more than one variable. Lectures. Each variable can be assigned different colour. Bar charts have two dimensions. 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. Implementation Guide. Free Download & Buy. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Bar charts enable comparison of variable more accurately as it provides scale for measurement of variables along the vertical Y-axis. Ebook Free Download & Buy. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. Course.Ecommerce/Ebusiness/Make Money Online Tutorial. it can also present those variables along the horizontal X-axis. Training. Example: Sales revenue generated by each product at each quarter during the year. P3 Study Materials Free Download & ACCA Distance Learning Course & Classes in Karachi in Training. ACCA study materials. ACCA study materials. Example: Variables would be shown at X axis and scales for measurement of variables would be shown at Y-axis.1 Benefits Bar charts can be used to present data visually. However.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 $(000) 2. Bar charts can be used to present sales revenue bar at each quarter during the year on X axis and currency unit ($) at Y-axis. Let sales revenue be the variable. Bar charts can accommodate more detailed analysis of variables than other graphs and charts such as pie chart. Lectures. Class. P1. 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.4. 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 only show position of variable (sales) at particular interval such as Quarters. Lectures. Ebook Free Download & Buy. Graphs require statistical knowledge to read. Course. Fractions are understandable by non-financial managers easily.5 Pie Charts Diagram: 2. Pie charts gives information in fraction. Implementation Guide. Bar charts are time consuming to draw manually.2 Limitations Bar charts are not suitable for presenting trends.Ecommerce/Ebusiness/Make Money Online Tutorial. 2. Course. Free Download & Buy. ACCA study materials. Ecommerce/Ebusiness/Make Money Online Implementation Guide Ebook is cheap & best tutorial & training to buy. Class.1 Benefits Pie charts are used to present data and information visually. Lectures. Notes for distance learning .5. ACCA study materials. spreadsheet software can quickly do it. Bar charts cannot be used for forecasting purpose. t +1 f Ebook Ecommerce/Ebusiness/Make Money Online Tutorial. However. Implementation Guide. Class.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. F9. Training. 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. Bar charts do not present trend. P1. 2.

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

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

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

4 Practice Questions & Solutions

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

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Exam Topic 4: PRESENTING INFORMATION

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

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Exam Topic 5: ACCOUNTING FOR MATERIALS

Exam Topic 5:

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

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Exam Topic11: SERVICE COSTING SYSTEM

Exam Topic 11:

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

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Exam Topic11: SERVICE COSTING SYSTEM

1 2 3 4

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

4.1 Question (12/06, Q24)

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Exam Topic12: ALTERNATIVE COST ACCOUNTING

Exam Topic 12:

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

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Exam Topic 21: VARIANCE ANALYSIS

Exam Topic 21:

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

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Exam Topic 21: VARIANCE ANALYSIS

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

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

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

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

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

6 Interpreting Variances 7 Investigating Variances
7.1 Reasons for Variances

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

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Exam Topic 22: RECONCILIATION OF BUDGETED & ACTUAL PROFIT

Exam Topic 22:

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

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