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ACCA F2 EBOOk

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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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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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

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 Clear ........................................... 147 Clustered Sampling ...................... 55 Coefficient of Correlation ........... 120

Attendance Sheet ...................... 103 Authoritative................................ 41 Average Inventory Level ............ 100 Avoidable Cash Flows ................ 127 Avoidable Idle Time Cost............ 103

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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Compounding ............................ 127 Consumer Price Index (CPI) ........ 120 Contribution .............................. 108 Control ......................................... 39 Control Reports.......................... 130 Controllability ............................ 147 Controllable Cash Flows ............. 127 Conversion Cost ......................... 112 Cost Centres........................... 78, 79

Departmental Overhead Absorption Rate ........................................ 106 Deseasonalisation ...................... 120 Determinants ............................. 147 Dimensions ................................ 147 Direct Cost ................................... 62 Direct Expense ............................. 63 Direct Labour ............................... 63 Direct Labour Budget ................. 123 Direct Materials ........................... 63

Cost Objects ................................. 78 Direct Method ............................ 106 Cost Units .................................... 78 Cost Value .................................. 145 Directly Attributable Fixed Cost.. 127 Cost-beneficial. ............................ 41 Costs Behaviour ........................... 67 Discounting ................................ 127 Critical Success Factors (CSF) ..... 142 Current Asset Ratio .................... 142 Cyclical Variations ...................... 120 Discretionary Costs .................... 145 Dispatch Note .............................. 98 Distribution .................................. 51 Discounted Cash Flow ........ 126, 127 Direct Relationship ................. 76, 77

D
Data ............................................. 40 Decision Making........................... 39 Delivery Note (DN) ....................... 98

Dividend Cover ........................... 142

E
Easy to use. .................................. 41 Economy .................................... 143

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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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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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Explanations depend on illustrations provided in the study text book. ACCA Class Notes F2 LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. Linking new information to information already committed to your memory. These technical jargons are explained in parenthesis or as separate example to make you understand the technical term and syllabus area as whole. ACCA F2 distance learning. ACCA Class Notes F2 LSBF. ACCA Kaplan Essential Text F2. such as every day Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Learning inLectures t ACCA f LSBF. 9) Explanations (if any): Explanations are given to explain the rationale (why & how) behind steps involved in calculations.ACCA study materials F2. CDs. ACCA F2 Video Lectures LSBF. P1. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Notes F2. ACCA Course F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 14 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. ACCA F2 Video Media F2 BPP.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. It is especially useful when you are expected to apply your knowledge to answer scenario based questions. ACCA Learning Media F2 BPP. Processing information meaningfully and logically leads to better retention of information. Technical jargons are used to prepare you for different technical terms used by the examiner to dodge you to ensure that you understood the text rather than rote learn the text. Discussion based ACCA papers may not include illustrations. ACCA F2 distance learning. ACCA Training F2. ACCA study materials F2. ACCA Kaplan Essential Text F2. PRINTED BOOKS) paper. ACCA Notes F2. ACCA Training F2. ACCA Books PDF Free Download . ACCA F2 Revision Kit Pocket Notes Passcards. It also shows the application of knowledge into practice. F9. 10) Examples: Examples are given to explain technical theoretical knowledge in simple and understandable way.

F9. ACCA F2 distance learning. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 Video Lectures LSBF. ACCA Kaplan Essential Text F2.ACCA study materials F2. Right brain is responsible for establishing relationships. ACCA Books PDF Free Download . ACCA Learning Media F2 BPP. ACCA Class Notes F2 LSBF. reading graphs & charts and dealing with non-financial aspects. P1. Diagrams also lead to better memorization of knowledge. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Training F2. 12) Practice Questions: Practice questions are exam standard questions to provide a clue about length complexity and format of questions likely to be asked in the exams. ACCA F2 distance learning. Left brain is responsible for reading. ACCA Training F2. as you will understand the benefits of technical knowledge in your career as chartered accountant.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Combination of text and diagrams enables you to learn ACCA papers using both brains to avoid getting overstressed left part of the brain due to excessive reading. is proven technique for learning new knowledge. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 15 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. ACCA Notes F2. ACCA Class Notes F2 LSBF. It will also motivate you to learn harder. analysis. PRINTED BOOKS) experiences. ACCA Kaplan Essential Text F2. ACCA F2 Revision Kit Pocket Notes Passcards. CDs. ACCA study materials F2. ACCA F2 Video Media F2 BPP. calculation. such as motivation of managers and employees. 11) Diagrams: Diagrams are given to explain complex concepts and procedures. ACCA Notes F2. ACCA Course F2. Diagrams lead to the use of right brain while text lead to the use of left brain. ACCA Learning inLectures t ACCA f LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. which are difficult to understand in words.

ACCA Class Notes F2 LSBF. ACCA Kaplan Essential Text F2. ACCA Learning Media F2 BPP. 14) Bookmarks: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Class Notes F2 LSBF. PRINTED BOOKS) Solutions are given in a format that will save time. Bookmarks are given for reaching quickly to relevant syllabus area. ACCA study materials F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Notes F2.ACCA study materials F2. which steps will be rewarded and which steps can be omitted without losing marks. F9. you must identify. Solution is supported with explanations to tell you why and how that particular step is performed. 3 etc and labeled using descriptive text rather than abbreviations. ACCA F2 distance learning. while solving questions during the exams. Hyperlinks will save large amount of time during the whole exam session. Therefore. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. You must be able to solve question within given time. ACCA Books PDF Free Download . you solution should be properly crossreferenced such as working 1. P1. ability to solve question but taking more than time available is of no use. ACCA F2 distance learning.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. CDs. ACCA Notes F2. which you may spend navigating through ordinary printed and ebooks. In addition. Hyperlinks will save several minutes per day. ACCA Learning inLectures t ACCA f LSBF. In addition. 2. Time management is important during exam. 13) Hyperlinks: Hyperlinks are links to other areas of study text book. ACCA Course F2. ACCA Training F2. ACCA Training F2. ACCA F2 Video Media F2 BPP. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 16 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. ACCA F2 Video Lectures LSBF. It is an alternative to hyperlinks. table of exam topics are linked to exam topics and table of sub exam topics are linked to sub exam topics given at the beginning of each exam topic. 15) Key Terms: Table of key terms shows important terms across the study text book that you must understand in order to learn relevant topic and pass the exams. ACCA Kaplan Essential Text F2.

F9. 16) Colours: Colours are used for demarcation between essential text. ACCA Kaplan Essential Text F2. Commenting will allow you to make a brief note in the study text book. ACCA F2 distance learning. You can use commenting to:   Save mnemonics. ACCA Kaplan Essential Text F2. exam support. supporting examples.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 Video Lectures LSBF. ACCA study materials F2. read. ACCA Class Notes F2 LSBF. However. ACCA Training F2. Writing golden words without motivating reader to read it is of little use. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 17 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. ACCA Notes F2. 17) Annotations: You can highlight text and add comment anywhere in the study text book. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA F2 Revision Kit Pocket Notes Passcards. where you can develop basic understanding about particular term. ACCA Notes F2. Highlighting will enable you to highlight phrases and sentences you want to read again. Revised etc.ACCA study materials F2. PRINTED BOOKS) It allows you to reach to the place inside study text book. ACCA Books PDF Free Download . Mark as read important. ACCA F2 distance learning. It will enable you to find required ebook feature such as example. ACCA F2 Video Media F2 BPP. 18) Readout Loud: Readout load enables students to listen written text. most publishers do not allow these features to enforce their copyrights. exam support etc. It also make learning interesting. ACCA Learning Media F2 BPP. P1. unread. ACCA Class Notes F2 LSBF. You can use any screen reader of your choice Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Learning inLectures t ACCA f LSBF. ACCA Training F2. diagram etc easily. ACCA Course F2. CDs.

ACCA Course F2. ACCA Class Notes F2 LSBF. You can adjust the speed according to your preference. ACCA study materials F2. ACCA F2 distance learning. It also allows you to track your progress against plan. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi 19) Accessibility: 20) Study Planner: g+ Course F2. ACCA Training F2. PRINTED BOOKS) to convert text to speech.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. CDs. therefore. ACCA Notes F2. These study text books have legible fonts type & size and high contrast colours to enable you read easily without producing strain on your eyes. ACCA F2 Video Lectures LSBF. ACCA Learning Media F2 BPP. without compromising readability to significant extent. you can adjust your speed Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Each point of theory is started from separate line to enable you to listen only the text of your interest. ACCA F2 Revision Kit Pocket Notes Passcards. You can switch to two pages per screen layout to avoid frequent vertical scrolling. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 18 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Those who have problem reading text can particularly benefit from this feature. ACCA Learning inLectures t ACCA f LSBF. It will also help revision of your syllabus before exams much faster. It is usually believed that listening is many times faster process than reading. ACCA Books PDF Free Download . Others can have a break from reading text. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Class Notes F2 LSBF. ACCA Notes F2. ACCA F2 Video Media F2 BPP. F9. Listening allows your Left brain to revitalize for future reading. Study planner is a method allows you to plan for study within limited time available. ACCA Kaplan Essential Text F2. Listening involves the use of Right brain opposed reading. P1. ACCA F2 distance learning. ACCA Training F2. You do not need to zoom and then scroll horizontally to read study text. which involves the use of Left brain.ACCA study materials F2. ACCA Kaplan Essential Text F2.

Most other publishers do not allow printing an ebook at all or just allow to printed 25% . ACCA Class Notes F2 LSBF. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 19 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. ACCA Notes F2. P1.60% of the ebook pages. Therefore. ACCA Learning inLectures t ACCA f LSBF. ACCA Kaplan Essential Text F2. ACCA Kaplan Essential Text F2. PRINTED BOOKS) of study and study hours accordingly. ACCA F2 Video Lectures LSBF. ACCA F2 distance learning. without compromising readability to significant extent. ACCA Learning Media F2 BPP. Time management is specially important for professional students that you have to meet other commitment such as job. ACCA study materials F2. CDs.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 Revision Kit Pocket Notes Passcards. Diagrams. ACCA Class Notes F2 LSBF. ACCA Books PDF Free Download . 21) Printer Friendly: ACCA study text books are economical to print. It will also provide portability as you can easily carry it in our bags. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. F9. you also do not need to buy pocket Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Course F2. ACCA F2 Video Media F2 BPP. tables and other formatting are made to keep the cost of printing to minimum. 22) PDF File Format: PDF (Portable document format) files can be viewed using free adobe reader. ACCA Notes F2. Android etc. You may consider printing two pages side by side to save papers and cost.com allows 100% printing of the ebook pages. ACCA F2 distance learning. Adobe reader is compatible with most operating systems such as windows. ACCA Training F2. friends and family.ACCA study materials F2. ACCA Training F2. ACCA F2 Revision Kit Pocket Notes Passcards. You can also read ACCA study text ebook on tablets and cell phones supporting PDF format to take these ebooks on the way or at workplace in your pocket. accasupport. Mac.

In addition. ACCA Training F2. ACCA Class Notes F2 LSBF. ACCA Notes F2. ACCA Kaplan Essential Text F2. 23) Environment Friendly: Reading Ebooks on digital media such as PC. cell phones are among the best ways to save papers and therefore. PRINTED BOOKS) notes too. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA study materials F2. tablets. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi 24) Instant Download: g+ Course F2. TXT etc format may distort structure of an ebook or make it unreadable at all. ACCA F2 Video Lectures LSBF. ACCA Class Notes F2 LSBF. ACCA Kaplan Essential Text F2. environment from greenhouse effect. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 20 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. It can be used on multiple computers and mobile device without any limitation imposed on the number of devices. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Training F2. ACCA Books PDF Free Download . Millions of papers can save thousands of trees each day. ACCA F2 Video Media F2 BPP. However. P1. You can benefit from studying immediately after download. ACCA Notes F2. it is our moral duty to care for environment and society who lives in that environment. Step-by-step guidance is given for downloading ebook for first time buyers. laptop. F9. PDF file format is widely used file format used to compress file size of electronic documents such as ebooks and takes very little time to load as compare to ebooks having EXE file format. ACCA study text ebook is searchable through any software having find and replace function. ACCA Learning Media F2 BPP. ACCA Learning inLectures t ACCA f LSBF.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. One step secured order form without any Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 distance learning. ACCA Course F2.ACCA study materials F2. conversion of PDF into DOC. ACCA F2 distance learning. It also prevents CO2 emission in traveling or delivery of printed books in addition to traveling or delivery cost and time. CDs.

There are numerous free PDF readers available to suit your needs. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA F2 distance learning. P1. ACCA study materials F2. Some anti-virus softwares prevent unpopular softwares from running on the system. ACCA Kaplan Essential Text F2. Unfortunately. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning inLectures t ACCA f LSBF.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. No waiting time for receiving password or ebook itself. ACCA Notes F2. ACCA Training F2. No installation required of custom software design to enforce copyrights. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 distance learning. Therefore. PRINTED BOOKS) registration. if an ACCA student does not 25) Guaranteed Pass: (nothing to lose) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. as it is virtually impossible to test custom software against different hardware and software specifications. No licensing and online registration requirements. ACCA Class Notes F2 LSBF. ACCA Learning Media F2 BPP. as others. ACCA Class Notes F2 LSBF. ACCA F2 Video Media F2 BPP. F9. ACCA Course F2. laptops. ACCA Training F2. Please! Note that ebook cannot be refunded due to instant download and no DRM (Digital Rights Management) protection software imposed. it is very unlike to have issues with PDF file. You will be granted 100% free study text ebook for subsequent exam session until you pass your exams. CDs. ACCA F2 Video Lectures LSBF.ACCA study materials F2. All major credit cards & paypal accepted. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 21 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Therefore. mobile devices etc. ACCA Books PDF Free Download . PDF file format is widely used file format for sharing documents online and offline. you may need to disable anti-virus prior to executing the application. Custom software may not work well with different PCs. ACCA Notes F2. ACCA Kaplan Essential Text F2.

You will have direct access to author & administrator. regarding purchasing and usage of ebooks. ACCA Training F2. they are not connected with ACCA training provision and therefore. P1. jargons etc faced by students during the exams and areas of weakness on the part of students. However. ACCA F2 distance learning. In addition. ACCA Class Notes F2 LSBF. Ebook publishing is not their core competency. ACCA Notes F2. without having to wait for information to be transfer to and from more than one desk to reach the person responsible for making decision. ACCA Learning inLectures t ACCA f LSBF. ACCA Class Notes F2 LSBF. ACCA Training F2. PRINTED BOOKS) 26) Harmony make a pass. They tend to direct their resources towards more profitable activities. for example) to compile an ebook to support students in much better way. accasupport. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 22 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. then he/she has to send an e-mail along with ACCA result screen shot/PDF file and customer order number or transaction identification number. ACCA Kaplan Essential Text F2. ACCA Learning Media F2 BPP. 27) Core Activity 28) Direct Access Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.ACCA study materials F2. most examiners require students to demonstrate the understanding of overlapping nature of the syllabus. ACCA Notes F2. you need to send only single email to resolve your all issues rather than dealing with different personnel for each issue. ACCA F2 Video Lectures LSBF. It will result in quicker response to inquiries. They hire writers having expert knowledge on particular topic. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. for example) and resources (word processing software. while quality of ebooks may suffer as a result. ACCA F2 Revision Kit Pocket Notes Passcards. not aware of practical challenges. F9. This would not be a case. However. ACCA study materials F2.com is devoted full time to ebook publishing and continuously acquire new skills (memory techniques. Each syllabus area seems to be unrelated to each other while studying. ACCA F2 Video Media F2 BPP.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 distance learning. paid advertising etc. It creates lack of harmony between different syllabus areas. ACCA Books PDF Free Download . CDs. Most publishers do not involved writing and editing their books. Many publishers using their study text books as marketing tool for other highly profitable activities such as tuition providing. ACCA Course F2. ACCA F2 Revision Kit Pocket Notes Passcards. recruitment agency. ACCA Kaplan Essential Text F2. if entire syllabus of relevant ebook was written by one mentor.

ACCA F2 Revision Kit Pocket Notes Passcards. which are not communicated on sales page and ebook description page.ACCA study materials F2. Terms of Service. ACCA Books PDF Free Download . ACCA Notes F2. Delivery etc pages. ACCA F2 distance learning. ACCA Training F2. ACCA Learning inLectures t ACCA f LSBF. ACCA F2 distance learning. ACCA Class Notes F2 LSBF. CDs. Instead. ACCA Learning Media F2 BPP. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Course F2. ACCA Kaplan Essential Text F2. ACCA Notes F2. accasupport. ACCA F2 Video Media F2 BPP. such policies are communicated on FAQs. ACCA study materials F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 23 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. However.com has no such hidden polices. P1. PRINTED BOOKS) 29) No Hidden Policies Many publishers provide money back guarantees and gifts etc. ACCA Kaplan Essential Text F2. Refund policy is communicated at the bottom of home page and instant download feature. it is subject to hidden charges and conditions. ACCA F2 Video Lectures LSBF. F9. ACCA Class Notes F2 LSBF. ACCA Training F2. ACCA F2 Revision Kit Pocket Notes Passcards.

ACCA Kaplan Essential Text F2.com E-mail: kabuli_52@hotmail. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Training F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 24 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. ACCA F2 distance learning. Professional bodies include ACCA. ACCA study materials F2. ACCA Books PDF Free Download . ACCA Course F2. ACCA F2 Video Media F2 BPP. ACCA Learning Media F2 BPP. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Class Notes F2 LSBF.com Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Kaplan Essential Text F2. ACCA Notes F2.ACCA study materials F2. ACCA Learning inLectures t ACCA f LSBF.com or murtaza@accasupport. F9. ACCA F2 distance learning. P1. ACCA Training F2. ACCA Class Notes F2 LSBF. ACCA F2 Video Lectures LSBF. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Notes F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. CIMA and ICAEW. PRINTED BOOKS) AUTHOR’S PROFILE Name: Murtaza Lanewala Career Status: Freelance writer & tutor for professional accountancy qualifications. Author & CEO of accasupport. CDs.

ACCA F2 Video Lectures LSBF. Readers of this material will be solely responsible for the consequences of any decisions made in real life.1 Do You can make a backup copy of this material. Recommendations made of any kind are intelligent guesses to the best of author’s knowledge.ACCA study materials F2. All rights reserved. therefore. ACCA Course F2. CDs. Students who are reading out-dated material are at risk. ACCA F2 Video Media F2 BPP. ACCA Kaplan Essential Text F2. discriminate and heart anyone's feelings and dignity. countries. ACCA Learning Media F2 BPP. Copyright ©2012 Murtaza Lanewala.) in any form such as DVDs. religions etc are used for educational purpose only. organizations. ACCA F2 distance learning. Copyright infringement is effectively theft of intellectual property. Printed books etc. P1. Study materials purchased from unauthorized source can be out of date and incomplete. ACCA Books PDF Free Download . ACCA Notes F2. ACCA study materials F2. Infringement of copyright law results in criminal liability (fine or imprisonment or both). it is unethical from social viewpoint and sinful act from religious viewpoint as well. However. PRINTED BOOKS) IMPORTANT! 1 Disclaimer This study material is sold only through accasupport. ACCA Class Notes F2 LSBF. you will not be able to receive free updates given to the buyers of original material. ACCA F2 Revision Kit Pocket Notes Passcards. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. terminologies and syllabus. Demo version of this material is available free of cost. ACCA Kaplan Essential Text F2. as it will not be representative of current examination format. ACCA F2 distance learning. ACCA Training F2. Clickbank. It is not intended to abuse. ACCA Notes F2. Names of individuals. please take care. F9. CDs.com website.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 25 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. Author & accasupport. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. In addition. ACCA Class Notes F2 LSBF. This material is for ACCA examination June 2014 only.com is the credit card processing organization for collecting payments for this study material. ACCA Training F2.com are not responsible to the readers of this material under any circumstances. ACCA F2 Revision Kit Pocket Notes Passcards. This study material is not available offline (shops. 2. not to pay for demo version of this ebook to unauthorized sellers. 2 Copyright Notice This material is subject to copyright protection law. schools etc. ACCA Learning inLectures t ACCA f LSBF.

ACCA Kaplan Essential Text F2. ACCA Books PDF Free Download . 2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Earn Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 Video Lectures LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. F9. You cannot transform this material into other means of communication such as photocopy. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. CDs. ACCA Training F2.2 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. ACCA F2 distance learning. You cannot resell this material unless you are selling the original copy purchased. ACCA Notes F2. P1. ACCA Kaplan Essential Text F2. ACCA Class Notes F2 LSBF. You cannot use any part of this material in or with contents associated with violence. ACCA study materials F2. You cannot change the file format of this material or make it editable. ACCA Learning inLectures t ACCA f LSBF. ACCA Class Notes F2 LSBF. Unless needed for accessibility purpose or personal use. ACCA F2 Video Media F2 BPP. ACCA Training F2.ACCA study materials F2. ACCA Notes F2. politics. religious and pornographic contents in any way. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 26 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. video. PRINTED BOOKS) You can use parts of this material provided you quote the appropriate reference to the author and material. ACCA F2 distance learning. ACCA Course F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning Media F2 BPP. audio etc.

Charts. CDs. ACCA Notes F2. ACCA F2 distance learning. It provides broad information on composition (theoretical v computational) and importance of each paper in exam context. ACCA Training F2. You have to just click relevant heading in a list to reach there. Highlighting is used show the relationship or connection between words and figures. ACCA Books PDF Free Download . ACCA F2 Video Lectures LSBF. Highlighting Bookmarks Screen Shot: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 Revision Kit Pocket Notes Passcards. Tree formats etc) presentations of theoretical knowledge. ACCA F2 distance learning. ACCA Kaplan Essential Text F2. ACCA Training F2. ACCA F2 Video Media F2 BPP. Click previous view button to go back. ACCA Course F2. ACCA Kaplan Essential Text F2. ACCA study materials F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 27 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. ACCA Learning inLectures t ACCA f LSBF. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning Media F2 BPP. Example provides practical application of technical theoretical knowledge. Explanations provide the reasons for correctness or un correctness of particular statements and calculation. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Click bookmark icon in the side bar (see below) to jump to specific exam topic in the ebook. PRINTED BOOKS) USER GUIDE E book features Learning Objective Sub Exam Topics Exam Topic Awareness Exam Support Example Illustration Explanation Formula Diagram Cross reference Details Learning objective sets the motive of learning particular exam topic. ACCA Class Notes F2 LSBF. It provides list of main headings at the beginning of each exam topic. Formula is mathematical equations and tabular formats. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. Illustration provides numerical applications of theoretical knowledge. Diagrams are visual (Graph. F9. ACCA Class Notes F2 LSBF. Cross-referencing are hyperlinks to other exam topics.ACCA study materials F2. Exam Support provides detailed information on application of theory and calculations in exam context.

ACCA Kaplan Essential Text F2. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Notes F2. F9. ACCA study materials F2.adobe. ACCA F2 Video Lectures LSBF. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Class Notes F2 LSBF. ACCA F2 Video Media F2 BPP.ACCA study materials F2. then I recommend you to download adobe reader. ACCA Training F2. ACCA F2 distance learning. ACCA Class Notes F2 LSBF. ACCA Course F2. ACCA Books PDF Free Download . CDs. PRINTED BOOKS) If you not currently using adobe reader. ACCA Learning inLectures t ACCA f LSBF.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 distance learning. ACCA Training F2. ACCA Learning Media F2 BPP. ACCA Kaplan Essential Text F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 28 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs.com/reader/ to download. to get maximum benefits from this ebook. ACCA F2 Revision Kit Pocket Notes Passcards. Click http://get. P1.

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 Fixed overhead variances. Poorly performed areas due to lack of knowledge identified by the examiner:  Abnormal losses. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2.  Failure to practice questions. ACCA F2 Revision Kit Pocket Notes Passcards.  MCQ technique. ACCA Learning inLectures t ACCA f LSBF.  Understanding.ACCA study materials F2. Poorly performed areas due to careless reading:  Relevant costing (relevant costing is now only examinable in the context of capital budgeting). ACCA Learning Media F2 BPP. ACCA Class Notes F2 LSBF. ACCA Course F2.  Careless reading. Examiner’s recommendations to these problems  Cover the full syllabus.  Lack of knowledge. ACCA Notes F2. ACCA Books PDF Free Download . P1. ACCA Notes F2.  Standard cost operating statements. ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 32 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. ACCA Training F2.  Lack f understanding. ACCA F2 Video Media F2 BPP. ACCA Kaplan Essential Text F2. CDs.  Narrative questions generally. ACCA Training F2. ACCA Kaplan Essential Text F2. ACCA F2 distance learning. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. F9. ACCA F2 distance learning.  Objective testing question practise.  Cost classifications. ACCA study materials F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 Video Lectures LSBF. PRINTED BOOKS) EXAMINER'S GUIDANCE Exa miner’s Name Steve Jay F2 problems are highlighted by the examiner. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Class Notes F2 LSBF.

ACCA study materials F2. CDs. P1. ACCA Notes F2. ACCA Class Notes F2 LSBF. ACCA Training F2. ACCA F2 Revision Kit Pocket Notes Passcards.  The problem of “short termism” and benchmarking. ACCA Learning inLectures t ACCA f LSBF.  Not for profit organizations. ACCA Class Notes F2 LSBF. ACCA Training F2. ACCA Kaplan Essential Text F2.  Difference between cost control and cost reduction.  Managerial performance. trend and seasonal variations (additive and multiplicative).  Financial indicators. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 distance learning.  The effect of market conditions and government regulation on performance measurement. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. Syllabus areas specifically referred to by the examiner: Performance measurement  Relationship b/w mission.  Calculation of return on investment on residual income.  Calculating and interpreting financial ratios. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Course F2.  Service industry. objectives and performance measurement. ACCA F2 Video Media F2 BPP. ACCA Books PDF Free Download .  Index numbers both single and multiple (multiple index numbers is not mentioned in study guide). ACCA Books PDF Free Download ACCA F2 Study Text Ebook Contains More Than 50 ACCA F2 Exam Tips | Page 33 of 153 THIS STUDY MATERIAL IS NOT AVAILABLE OFFLINE IN ANY FORM (DVDs. ACCA F2 distance learning.  The application of value analysis. ACCA Learning Media F2 BPP.  Product life cycle costing and its effects on forecasting. ACCA Kaplan Essential Text F2. Forecasting &Budgeting  Statistical techniques of correlation.  The apportionment of joint costs.  Selecting performance indicators.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.  Time series techniques and calculating moving averages. F9. PRINTED BOOKS) Poorly performed areas due to lack of understanding :  Under or over absorption of overhead. ACCA F2 Video Lectures LSBF. ACCA Notes F2.  Constructing spreadsheet formula (no longer in study guide).  Calculation of allowances for idle time (no longer in study guide). ACCA study materials F2.  Ordinary least squares regression.

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ACCA Class Notes F2 LSBF. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Decision Making & Control Process 42 4 Types of Planning 44 5 Difference between Data & Information 45 6 Attributes of Good Information 45 7 Limitations of Management Accounting Information 46 8 Practice Questions & Solutions 46 Exam Topic Awareness Analysis Details Composition Accounting for management is examined as text based questions. ACCA F2 distance learning. ACCA Class Notes F2 LSBF. ACCA Course F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Kaplan Essential Text F2. P1.ACCA study materials F2. ACCA Learning Media F2 BPP. ACCA Training F2. ACCA Kaplan Essential Text F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 Video Lectures LSBF. ACCA Notes F2. .no 1 Purpose & Role of Management Accounting 40 2 Financial Accounting Vs Cost & Management Accounting 41 3 Planning. ACCA Training F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 39 of 153 Exam Topic 1: ACCOUNTING FOR MANAGEMENT Sub Exam Topics S. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 Video Media F2 BPP. Importance Accounting for management provides the reason for studying other exam topics. It will enable to you make reasonable guess if you are not sure about the answer of a particular question. ACCA Learning inLectures t ACCA f LSBF. ACCA study materials F2. ACCA Books PDF Free Download . ACCA F2 distance learning.no Headings (click the cross-ref below for easy navigation) Pg. ACCA Notes F2.

ACCA Notes F2. ACCA Training F2. F9. Diagram: Strategic Management Tactical Management Operational Management 1. Outside information can be market demand of the product offered by the organization. ACCA F2 distance learning. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Books PDF Free Download . ACCA F2 Video Lectures LSBF. ACCA Class Notes F2 LSBF.1 Purpose of Management Accounting Cost and management accounting is about providing necessary financial and non-financial information to management and employees at all levels inside the organization for decision making purpose. ACCA Kaplan Essential Text F2. cost and management accounting also involves information gathering from inside as well as outside the organization. ACCA F2 Revision Kit Pocket Notes Passcards. For this purpose. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 distance learning. Following are the roles. which are commonly performed by the cost and management accounting function or management accountant.2 Role of Management Accounting Cost and management accounting can have different types of roles in different organizations. ACCA Learning inLectures t ACCA f LSBF. ACCA Class Notes F2 LSBF. ACCA Learning Media F2 BPP.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Example: Reporting information on a cost of product to marketing department so the selling price of the product can be determined. ACCA Training F2. Example: Inside information can be number of units made by production department each month. ACCA Course F2. 1. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi Management Accountant Macro environment g+ Course F2. ACCA study materials F2.ACCA study materials F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 40 of 153 1 Purpose & Role of Management Accounting Learning Objective: Describe the purpose and role of cost and management accounting within an organization. P1. ACCA F2 Video Media F2 BPP. so that they can better be able to make rational decisions in timely manner. ACCA Kaplan Essential Text F2. ACCA Notes F2.

ACCA Course F2. ACCA Books PDF Free Download . They use techniques such as Linear programming (not in syllabus) and marginal costing method (see later) etc. Assisting in Management accountant provides financial and nondecision financial information. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 41 of 153 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). Budgeting and Management accountant prepares budgets based on forecasting present and future objectives and strategies of the organization. Performance Management accountant establishes performance management & measures (such as ROCE. Financial Accounting Financial accounting is required by law. Financial accounting is for providing information to external parties such as shareholders government and bankers etc. ACCA Notes F2. ACCA Class Notes F2 LSBF. ACCA Kaplan Essential Text F2. They compile this information in an appropriate format. ACCA Training F2. tactical or operational) in an organization in timely manner. F9. structure and report it to appropriate level of management (strategic. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Training F2. which can assist managers to making make informed decisions. They calculate selling prices based on mark-up (Profit % on cost) set by the senior management. ACCA Learning Media F2 BPP. Management Accounting Management accounting is not required by law. RI etc) against which control performance of individuals & organization as a whole can be evaluated. they forecast (estimate) many variables such as sales volume and cost changes. P1. ACCA F2 Video Media F2 BPP. 2 Financial Accounting Vs Cost & Management Accounting Learning Objective: Compare and contract financial accounting with cost and management accounting (K). Communicating Management accountant gathers data and information & Reporting from internal and external sources. ACCA study materials F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 distance learning. ACCA Kaplan Essential Text F2. ACCA Notes F2. managers and employees. ACCA Class Notes F2 LSBF. ACCA F2 Video Lectures LSBF.ACCA study materials F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. For this purpose. Non-compliance can result in penalties and punishments. ACCA Learning inLectures t ACCA f LSBF. He/she gathers information and compares it against standard so that performance can be rewarded or penalized. Management accounting is for providing information to internal parties such as Board of directors. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. such as company law. ACCA F2 distance learning.

level of details and channel of communication depend on situation to situation. ACCA Training F2. Management accounting provides both financial and non-financial information. Usually explanation and interpretation of technical financial figures. ACCA F2 distance learning. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Class Notes F2 LSBF. ACCA Books PDF Free Download . F9. decision-making and control (K). Financial accounting mostly provides financial information along with minimum nonfinancial disclosure required by accounting standards in notes to the financial statements.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Learning Media F2 BPP. 3 Planning. ACCA F2 Video Media F2 BPP. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA study materials F2. ACCA Kaplan Essential Text F2. ACCA F2 Video Lectures LSBF. structure. It assists management in efficient and effective operation of an organization. Diagram: Planning Decision Making Control Feedback 3. Management accounting provides information for decision-making purpose whenever needed. P1. Management accounting is present and forward looking. ACCA Training F2. ACCA Learning inLectures t ACCA f LSBF. ACCA Course F2. so that organizational objectives can be achieved. Decision Making & Control Process Learning Objective: Outline the managerial processes of planning. ACCA F2 distance learning. ACCA Kaplan Essential Text F2. It involves asking following questions. ACCA Notes F2. Financial accounting provides information on performance and position of an organization at regular intervals usually 12 months. Management accounting adopts flexible approach to internal reporting. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 42 of 153 Financial accounting uses international and local frameworks and accounting standards to prepare standardized financial statements. ACCA Class Notes F2 LSBF. Financial accounting information is historical and do not provides information on future prospects of an organization.1 Planning Planning is about looking into the future. Format.ACCA study materials F2.

ACCA Notes F2. ACCA Books PDF Free Download . attainable) in two years (time bounded). This can be an objective of Not for profit organization. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 43 of 153 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. ACCA Learning Media F2 BPP. P1. Examples: Increase Profitability (specific) of the organization (relevant) by 10% (measureable. Everything considered during the planning process should be recorded and updated each time plan is revised. measureable. ACCA Training F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Class Notes F2 LSBF. Objectives should be consistent with the mission of the organization. ACCA F2 Video Media F2 BPP.1 Objectives Objectives are long term SMART (specific. ACCA Kaplan Essential Text F2. ACCA F2 Video Lectures LSBF. Increase number of users (specific) of the golf club (relevant) by 20% (measurable. 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. 3. ACCA Class Notes F2 LSBF. ACCA Training F2. ACCA Kaplan Essential Text F2. Sell existing products into new market. 3. ACCA Course F2. F9. Rather organization should set the objective of lowering no of complaints. ACCA F2 distance learning. Examples: Making new products and selling them into existing market. ACCA F2 distance learning.1. relevant and time bounded) targets set by the organization. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Organizational Objectives are set and strategies are decided to achieve those objectives as part of planning process.2 Strategies Strategies are short-term plans made to achieve organizational objectives.1. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning inLectures t ACCA f LSBF. attainable) in five years (time bounded).ACCA study materials F2. ACCA Notes F2. attainable.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials F2. This can be an objective of profit motive organization.

Brief planning. ACCA F2 distance learning. Strategies made by the organization should be consistent with mission. ACCA Training F2. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Kaplan Essential Text F2. objectives and strategies. ACCA study materials F2. ACCA F2 Video Lectures LSBF.ACCA study materials F2. ACCA Class Notes F2 LSBF. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 44 of 153 Provide luxurious environment to golf club members. Operational Planning Short term planning. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Strategic Planning Long term planning.2 Decision Making Management at all levels needs to take decisions to fulfil objectives. ACCA Learning Media F2 BPP. Detailed planning. ACCA F2 Video Media F2 BPP. ACCA Books PDF Free Download . ACCA F2 Revision Kit Pocket Notes Passcards. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. objectives. 4 Types of Planning Learning Objective: Explain the difference between strategic. P1. ACCA Kaplan Essential Text F2. F9. ACCA Training F2. Moderate planning. All decision made by the managers should be recorded so that they can be made accountable for their decisions. Whether the decisions made are correct or different course of action should be taken.3 Control Control is exercised to evaluate the results of decision-making. ACCA Class Notes F2 LSBF. ACCA Learning inLectures t ACCA f LSBF. 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 F2 distance learning. Tactical Planning Medium term planning. Decisions made by the managers must be consistent with the organizational mission. ACCA Notes F2. tactical and operational planning (K).COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Actual results should be compared with plan and variance (divergence) from plan needs to be investigated to determine causes. ACCA Course F2. Example: If organization set the objective implies very fast growth then use of internal savings (retained earnings) will not lead to fulfilment of objective. Rather organization should raise finance (shares or loan) to support the objective of very fast growth. 3. 3.

6 Attributes of Good Information Learning Objective: Identify and explain the attributes of good information. ACCA F2 distance learning. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning inLectures t ACCA f LSBF. Data do not support decisionmaking. Statement of comprehensive income and statement of financial position are examples of data. ACCA F2 Video Lectures LSBF. beneficial User-targeted Information should be targeted to appropriate person i. ACCA Class Notes F2 LSBF. Break up of strategic plans into plans capable of implementation. Issues covered by the strategic planning include product development and marketing strategy. ACCA Class Notes F2 LSBF.ACCA study materials F2. Information supports decisionmaking. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 45 of 153 Largely planning based on external environmental information. ACCA Notes F2. ACCA Course F2. Attributes Accurate Complete Details Information should be free from any arithmetical or grammatical mistakes. Data Data is the collection of raw facts and figures. ACCA Kaplan Essential Text F2. who have the ability to make decisions based on such information. Reports. CostBenefits of obtaining information must exceed its costs. Issues covered by operational planning include. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Notes F2. ACCA study materials F2. how frequent machine maintenance should be carried out? 5 Difference between Data & Information Learning Objective: Distinguish between data and information (K). Deciding.e. ACCA Training F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 Revision Kit Pocket Notes Passcards. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Training F2. ACCA Learning Media F2 BPP. such as monthly control reports to the management on organizational performance are an example of information. ACCA F2 distance learning. how much units need to be manufactured for each product? What kind of pricing technique to adopt? Planning based on internal historical data (past experiences). F9. Information Information is the meaningful compilation of data. ACCA F2 Video Media F2 BPP. Information should not be less than 100%. ACCA Books PDF Free Download . ACCA Kaplan Essential Text F2.

ACCA Learning Media F2 BPP. ACCA Kaplan Essential Text F2. Information should be communicated in time. ACCA Training F2. ACCA F2 distance learning.1 Lack of technical expertise Managers may not have enough knowledge and experience to understand technical jargons and methodologies used for preparing reports. ACCA F2 Revision Kit Pocket Notes Passcards.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. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 46 of 153 Relevant Authoritative Timely Easy to use Information should be relevant to the matter under consideration. ACCA Notes F2.ACCA study materials F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. If anyone has to believe it to be true. ACCA Kaplan Essential Text F2. 7 Limitations of Management Accounting Information Learning Objective: Explain the limitations of management information in providing guidance for managerial decision-making (K). P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. F9. ACCA F2 distance learning. 7. 8 Practice Questions & Solutions 8. Information should be from trustworthy source. Limitations of management information for decision-making purpose are given below.3 Lack of understanding Managers may not understand the importance and role of management accounting information for decision-making purpose. ACCA study materials F2. P1. 7. ACCA Notes F2. ACCA Class Notes F2 LSBF.1 Question (12/06. 7. Q2) The following assertions relate to financial accounting and to cost accounting: Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 Video Media F2 BPP. 7. ACCA F2 Revision Kit Pocket Notes Passcards. Users of the information must able to understand and apply it for decision-making purpose. ACCA Books PDF Free Download .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. ACCA Class Notes F2 LSBF. They may consider provision of such information useless or reduction in their autonomy to make decisions. ACCA F2 Video Lectures LSBF. Example news would not be of any use if communicated late. ACCA Training F2. ACCA Learning inLectures t ACCA f LSBF. ACCA Course F2.

Management and other employees of the company needs detailed information those are internal to the company. They are both sub departments of accounts department. suppliers. P1. ACCA F2 Revision Kit Pocket Notes Passcards. labour and production overheads. 8. ACCA Class Notes F2 LSBF. ACCA Course F2. ACCA Kaplan Essential Text F2. ACCA Training F2. Which of the following statements are true? A. ACCA F2 Video Lectures LSBF. it is also useful for other stakeholders (interested parties) such as bankers. tax authorities. which records the cash received and payments made by an organisation. B. ACCA F2 Video Media F2 BPP. (ii) Management accounting is separate function/department from financial accounting. It is produced for parties external to the organisation Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. (ii) Cost accounting is that part of financial accounting. ACCA Books PDF Free Download . Only assertion (ii) is correct. Q31) Which of the following statements relating to management information are true? 1.2 Question (P/P. Detailed information can be on elements of product cost such as material. Solution: Correct answer is B. F9. ACCA F2 distance learning. Only assertion (i) is correct.ACCA study materials F2. ACCA Class Notes F2 LSBF. ACCA study materials F2. ACCA Training F2. Management accounting department is not responsible for recording cash receipts and payments it is the responsibility of financial accounting department. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. However. ACCA Learning Media F2 BPP.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Learning inLectures t ACCA f LSBF. customers etc. Assertions (i) and (ii) are both correct. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. 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. C. ACCA Notes F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 47 of 153 (i) The main users of financial accounting information are external to an organisation. ACCA F2 distance learning. ACCA Kaplan Essential Text F2. Management accounting may make use of financial accounting information for providing feedback to management on their performance. account receivable and payable of individual customer and suppliers respectively.

ACCA Learning Media F2 BPP. Explanation: 1) Management accounting information is produced for internal management and other employees to the organization. ACCA F2 distance learning. ACCA Kaplan Essential Text F2. 1 and 3 D. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. Management accounting reports also involves interpretations of fact and figures and recommendations on the course of action taken by the management. ACCA Training F2. ACCA Class Notes F2 LSBF. 8. P1. 2) Management accounting information is not required by law. 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. ACCA F2 Video Lectures LSBF. ACCA Notes F2. F9. 3 and 4 C. ACCA Learning inLectures t ACCA f LSBF. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 48 of 153 2. ACCA Kaplan Essential Text F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. 3) Management accounting information is presented flexibility depending on urgency.ACCA study materials F2.3 Question (12/06. There is usually a legal requirement for the information to be produced 3. It may be presented in monetary or non-monetary terms A. Is this statement true or false? (1 mark) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 1 and 2 B. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Books PDF Free Download . ACCA Class Notes F2 LSBF. ACCA study materials F2. Q38) Management accounting information is financial as well as nonfinancial.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 distance learning. ACCA Training F2. ACCA Course F2. No strict rules govern the way in which the information is presented 4. ACCA F2 Video Media F2 BPP. 2 and 4 Solution: Correct answer is B. relevance to the user and reliability (estimated or actual) of information required. Data is information that has been processed in such a way as to be meaningful to its recipients.

Explanation: Data is separate bits of information. 8. ACCA Books PDF Free Download .COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. True B. P1. ACCA Kaplan Essential Text F2. ACCA Learning Media F2 BPP.ACCA study materials F2. ACCA Learning inLectures t ACCA f LSBF. Data is not information in itself. ACCA Course F2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Class Notes F2 LSBF. Is this statement true or false? (1 mark) A. ACCA F2 Video Lectures LSBF. ACCA Training F2. 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. ACCA F2 Revision Kit Pocket Notes Passcards. then it will lead to reduction in wealth. ACCA Training F2. ACCA F2 Revision Kit Pocket Notes Passcards. Explanation: In business. ACCA Notes F2. ACCA F2 distance learning. ACCA Kaplan Essential Text F2. False Solution: Correct answer is A. 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. False Solution: Correct answer is B. If cost of obtaining information does not exceed benefits. it is merely raw facts and figures used to produce information. Investor has to perform ratio analysis to obtain information for investment decisions.4 Question (12/06. True B. ACCA study materials F2. Data has to be processed in some way to be meaningful. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 49 of 153 A. ACCA F2 distance learning. ACCA Notes F2. ACCA F2 Video Media F2 BPP. Business activities are pursued to increase economic wealth. ACCA Class Notes F2 LSBF. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. F9. quality of information depends on cost of obtaining information and other non-financial factors expressed as ACCURATE mnemonic. Example: Financial statement does not provide information for investment decision.

COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Class Notes F2 LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Training F2. ACCA F2 Video Lectures LSBF. ACCA Training F2. F9. ACCA Kaplan Essential Text F2. ACCA Learning Media F2 BPP. P1. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Notes F2. ACCA Course F2. ACCA Class Notes F2 LSBF. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 1: ACCOUNTING FOR MANAGEMENT | Page 50 of 153 Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Books PDF Free Download . ACCA F2 distance learning. ACCA study materials F2. ACCA Kaplan Essential Text F2. ACCA Learning inLectures t ACCA f LSBF. ACCA F2 Video Media F2 BPP. ACCA F2 distance learning.ACCA study materials F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Notes F2.

ACCA Learning inLectures t ACCA f LSBF. F9. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA | Page 51 of 153 Exam Topic 2: SOURCES OF DATA Sub Exam Topics S. ACCA Notes F2. ACCA F2 distance learning.no Headings (click the cross-ref below for easy navigation) Pg. ACCA Training F2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.ACCA study materials F2. ACCA Notes F2. ACCA Learning Media F2 BPP. ACCA Training F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Class Notes F2 LSBF. ACCA Class Notes F2 LSBF. Importance Knowledge of this exam topic does not affect performance on other exam topics. ACCA F2 Video Lectures LSBF.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. ACCA F2 distance learning. ACCA study materials F2. ACCA F2 Video Media F2 BPP. ACCA F2 Revision Kit Pocket Notes Passcards. P1. ACCA Course F2. ACCA Kaplan Essential Text F2. ACCA Kaplan Essential Text F2. ACCA Books PDF Free Download .

1. 2 Uses & Limitations of Published Information/Data Learning Objective: Explain the uses and limitations of published information/data (K). ACCA Learning inLectures t ACCA f LSBF. Intranet and e-mails. 1. ACCA F2 Video Lectures LSBF. 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. ACCA Notes F2. Academic and professional education providers. These can be competitors. ACCA Class Notes F2 LSBF. ACCA F2 distance learning. ACCA study materials F2. ACCA F2 Video Media F2 BPP. Surveys in the form of questionnaires to employees. ACCA Kaplan Essential Text F2. Vouchers and other internal documents. ACCA F2 Revision Kit Pocket Notes Passcards.1 Sources Outside the Organization Newspaper. Memo and reports. ACCA F2 Revision Kit Pocket Notes Passcards. Work done by government departments such as monetary policy and fiscal policy. ACCA Learning Media F2 BPP. ACCA F2 distance learning. ACCA Training F2. Labour unions. trade associations and shareholders through general meetings both annual & extraordinary. External market research. F9. ACCA Class Notes F2 LSBF. ACCA Books PDF Free Download .2 Limitations of Published Information Published information may not be available in a format and medium organization wants. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Kaplan Essential Text F2. P1. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA | Page 52 of 153 1 Sources of Data & Information Learning Objective: Describe sources of information from within and outside the organization (K). GRN. Formal team meetings. Informal gossip (grapevine) around the organization.ACCA study materials F2.2 Sources Inside the Organization Invoice. magazines and published books. 2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. suppliers and customers. ACCA Course F2.1 Uses of Published Information Published information is used as cost effective way of gathering information for initial planning. References from other organizations. ACCA Notes F2. It is used where information is immediately needed. ACCA Training F2. 2. Tele communication media such as television and internet. Observing employees attitudes and morale.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

ACCA Notes F2. 4. organization will prefer issuing shares to avoid paying interest at higher rate.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1. Economic environment decides the price for goods or services. If inflation increases. ACCA Course F2. ACCA Notes F2. higher pricing can be charged to customer than economy is contracting. 3 Impact of Economic Environment on Cost & Revenue Learning Objective: Describe the impact of general economic environment on costs/revenue. Economic environment decides the demand for goods or services. ACCA F2 Video Lectures LSBF. ACCA Kaplan Essential Text F2. Rise in foreign exchange rate of home currency will make exports expensive for buying organization in other country. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA study materials F2. Economic environment affects source and duration of finance to be used for operating organization and growth. F9. Published information can create information overload such as lengthy books. ACCA Learning Media F2 BPP. ACCA Books PDF Free Download . If economy is prospering. ACCA F2 Video Media F2 BPP. ACCA Learning inLectures t ACCA f LSBF. ACCA Training F2. it will affect the net present value (NPV) of future cash flows of the organization. ACCA F2 distance learning.1 Population Population is the whole set of items subject to statistical matter under consideration. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA | Page 53 of 153 Published information can be too general and not precisely applicable to the type of organization in question. stratified. cluster and quota). P1.ACCA study materials F2.1 Statistical Terms 4. which can lead to reduced sales. They take no responsibility for information provided as opposed to in-house employees who can be held accountable. 4 Sampling Methods or Techniques Learning Objective: Explain sampling techniques (random. ACCA Class Notes F2 LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. Business cycle such as recession or growth can influence what and how much organization produce. If interest rate is rising then. ACCA Class Notes F2 LSBF. ACCA Training F2. multistage. Information from media such as internet may not be reliable unless we have the information on knowledge and experience of publisher. Economic environment affects the investment decision. ACCA F2 distance learning. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Kaplan Essential Text F2. systematic.

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Diagram: Normal Distribution Mean x x x x x x x x x x Distribution x x 4. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning inLectures t ACCA f LSBF. the way in which samples is spread along the graph paper. ACCA study materials F2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 distance learning.ACCA study materials F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 Video Media F2 BPP. ACCA Training F2. In case of low frequency. ACCA Books PDF Free Download . ACCA Notes F2. ACCA Notes F2. Alternatively. It means frequency of samples will reduce we will move farther from means or average. ACCA F2 distance learning.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Learning Media F2 BPP. which is not covered by sample.1. ACCA Class Notes F2 LSBF.1. ACCA Class Notes F2 LSBF. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA | Page 55 of 153 Diagram Low Frequency High Frequency x x x x x x x x x x 4. Normal distribution is also called bell shaped curve. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Kaplan Essential Text F2. P1. ACCA Training F2. ACCA Course F2.6 Standard Error Standard error is difference in conclusion reached or decision taken because of using sample rather than if whole population is used. ACCA Kaplan Essential Text F2. F9.5 Distribution Distribution is the shape represented by individual coordinates when joining them together. risk of standard error increase as there can be situation sufficiently different. ACCA F2 Video Lectures LSBF.

efficient method and does not require any technical knowledge. Researcher may deliberately choose those samples which are easy to interview. ACCA Books PDF Free Download .2 Random Sampling Random sampling is a type of non-statistical sampling method.1. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. 4. ACCA F2 distance learning. 4. Example: If there are 100 samples in a population then each sample has 1% probability (chance) of being selected. 4. ACCA Training F2. It is also called non-probability sampling. 4. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Course F2. In random sampling. ACCA Training F2.1 Benefits Random sampling is cost effective.ACCA study materials F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA | Page 56 of 153 Therefore. Samples selected based random sampling may not be representative of whole population even if samples are fairly selected by researcher. Example: Researcher may choose workers.2. This will lead to wrong conclusion of research work because inexperienced workers are not interviewed in the research. 4. ACCA Class Notes F2 LSBF.8 Probability Probability is the likelihood of occurrence or non-occurrence of particular outcome. sample size has to be increased to cover every possible situation. resources and planning time for determining samples. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2. which he/she considers cooperative. Example: Random selection of may lead to selection of most experienced workers those are likely to have good attitudes towards work. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning Media F2 BPP. ACCA F2 Video Lectures LSBF. ACCA F2 distance learning. ACCA study materials F2. ACCA Notes F2. ACCA Class Notes F2 LSBF. ACCA Kaplan Essential Text F2.2 Limitations Random sampling involves the risk of bias by the researcher. ACCA Learning inLectures t ACCA f LSBF. ACCA Kaplan Essential Text F2. ACCA F2 Video Media F2 BPP. P1. Random sampling involves selection of number of items within population without any planning. This will expose the sample selected to standard error. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards.1. each sample in a population has an equal chance of being selected.7 Standard Deviation Standard deviation is the probability that estimated results will be different from actual results.

Randomly selected sample is also counted as the sample. ACCA Course F2.575 Stratified sampling makes use of stratums (layers). ACCA Class Notes F2 LSBF. P1. ACCA F2 Revision Kit Pocket Notes Passcards. Similarly. ACCA Notes F2. 4.3. ACCA Learning inLectures t ACCA f LSBF. ACCA Kaplan Essential Text F2. ACCA Training F2. ACCA F2 distance learning. ACCA Notes F2. 23th.3. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 distance learning.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Kaplan Essential Text F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA | Page 57 of 153 4.1 Benefits Systematic sampling does not involve risk of bias by the researcher.2 Limitation Samples selected based on systematic sampling depends on statistical formula used to select samples from the population. ACCA Books PDF Free Download . ACCA Training F2. number of customers who brought goods or services of value from $151 to $500 are grouped second layer. 4. Samples in a population having identical characteristics are combined into one layer.3 Systematic Sampling Systematic sampling makes use of statistical techniques. which is placed below the first layer. which is more likely to be representative of whole population.4 Stratified Sampling Diagram: Stratums Range in $ Average Sales Revenue in $ 500 customers (Poor) 50 – 150 50. ACCA Learning Media F2 BPP.000 300 customers (Middle class) 151 – 500 97. F9. ACCA F2 Revision Kit Pocket Notes Passcards. Systematically sampling is used to reduce the chances of standard error. It helps to reduce the risk of standard error. 4. It involves usage of unbiased (fair) formula so that wide variety of samples can be selected. Example: Number of customers who brought goods or services of value from $50 to $150 are grouped into one layer. systematic sampling involves selection of first sample randomly. 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. It forms the input to the formula for selection of subsequent variable. ACCA F2 Video Media F2 BPP. ACCA F2 Video Lectures LSBF.ACCA study materials F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Class Notes F2 LSBF.650 150 customers (Rich) 501 – 1000 112. However. ACCA study materials F2. 32th etc) until required sample size is achieved.

ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning inLectures t ACCA f LSBF. Example: 10% samples from top layer. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA | Page 58 of 153 This process continues until all the population are allocated to layers. P1. ACCA Training F2.4. From each layer certain percentages of samples are chosen for examination. ACCA F2 Revision Kit Pocket Notes Passcards. 4. ACCA Class Notes F2 LSBF. ACCA F2 distance learning.1 Benefits It provides the basis for justification in case data gathered results in undesired outcome. It allows layer of high importance can be identified and makes certain that no sample of high importance is unexamined. ACCA study materials F2. If data is not available in electronic format then additional cost will be incurred to convert data into electronic format. spreadsheet software can do this quickly and accurately.ACCA study materials F2. ACCA Training F2. F9. ACCA Class Notes F2 LSBF. Example: Usually. Stratified sampling requires data to be available in electronic format in order to use spreadsheet software. However. ACCA Kaplan Essential Text F2. large amount of sales revenue depends on small numbers of customers. Example: Small amount of sales revenue depends on large number of customers. ACCA Learning Media F2 BPP. organization can secure large amount of sales revenue by interviewing small number of customers. It saves cost as layers of low importance can be examined in part. ACCA Books PDF Free Download .4. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Stratified sampling involves selection of samples from each layer randomly. ACCA Course F2. ACCA F2 Video Media F2 BPP. Therefore. ACCA Notes F2.2 Limitations Stratified sampling is very time consuming in terms of allocation of each member of population into layers.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 20% samples from second layer and 100% percent samples from third layer. Therefore. 4. organization can spent comparatively less time and money to secure small amount of sales revenue. ACCA F2 distance learning. ACCA F2 Video Lectures LSBF. ACCA Notes F2. ACCA Kaplan Essential Text F2.

ACCA Kaplan Essential Text F2. ACCA F2 Revision Kit Pocket Notes Passcards. Examination of part of the cluster will not provide results. which are representative of whole population. Result of cluster examined is assumed as result for whole population. ACCA F2 distance learning. ACCA Course F2. ACCA Notes F2. Clustered sampling makes use of groups. rich etc can be interviewed. Example: Researcher may choose the East and the North cluster. if he/she chooses the East and the West then it will require more travelling time and cost. ACCA Notes F2. Example: If the East location (cluster) is chosen then all the customers (samples) having different economic status should be interviewed.ACCA study materials F2. ACCA Training F2. ACCA Class Notes F2 LSBF. middle class. Examiner would try to dodge you. Number of cluster chosen depends on the judgement of researcher. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Class Notes F2 LSBF. ACCA Kaplan Essential Text F2. Samples in each cluster chosen should be examined in full. North and South). Samples inside each group must be different in characteristics from each other. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. F9. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA | Page 59 of 153 4. ACCA F2 distance learning. West.5 Clustered Sampling Exam Support: Do not get confused clustered sampling with systematic sampling. ACCA Learning inLectures t ACCA f LSBF. ACCA F2 Video Lectures LSBF. ACCA Books PDF Free Download . ACCA F2 Video Media F2 BPP. North and South). number of customers (samples) of different economic status such as poor. However. Clustered sampling involves grouping of samples in a population into physically identifiable blocks. Example: Grouping of customers with respect to location (East. ACCA Training F2. ACCA Learning Media F2 BPP. ACCA study materials F2. P1. Example: If the East location is interviewed. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. then interviews of customers in the East location are considered as viewpoints of customers in other locations (West. Example: At the East (cluster) of the country.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.

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

equipment. Sampling method is feasible using the men. P1. Cost of obtaining information must not exceed benefits. It can be achieve through practice. ACCA Books PDF Free Download . ACCA Kaplan Essential Text F2. ACCA Class Notes F2 LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning inLectures t ACCA f LSBF. Sampling method should enable researcher to conclude its researcher within available time. Exam Support: Skills cannot be taught. This equally applies to all learning objectives requiring skills in this ebook.ACCA study materials F2. it is not knowledge that you can learn. Effectiveness of choice of sampling method depends on skills of researcher. ACCA Training F2. 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. ACCA F2 distance learning. ACCA study materials F2. Cluster sampling Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT.1 Question (P/P. Q1): Under which sampling method does every member of the target population have an equal chance of being in the sample? A. ACCA Course F2. ACCA F2 Video Media F2 BPP. ACCA Notes F2. ACCA Class Notes F2 LSBF. Random sampling C. Stratified sampling B. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA F2 distance learning. you need to know following factors to choose between various sampling techniques. ACCA F2 Video Lectures LSBF. F9. material and money available to the organization. Sampling method should be helpful in targeting required samples depending on research work. Factors Cost Efficiency Risk Resources Relevance Details Cost of sampling must exceed benefits. ACCA Notes F2. Systematic sampling D. Therefore. ACCA Learning Media F2 BPP. ACCA F2 Revision Kit Pocket Notes Passcards.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Choosing an appropriate sampling method is a skill. ACCA Training F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA | Page 61 of 153 5 Choosing Sampling Methods Learning Objective: Choose an appropriate sampling method in a specific situation (Skills). Sampling method should be able to reduce or eliminate the risk of standard error. ACCA Kaplan Essential Text F2.

B Random sampling is the selection of sample without any planning. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Kaplan Essential Text F2. each member of population does not have equal chance of being in the sample. F9. ACCA Books PDF Free Download . It means it does not involve any bias and provides equal opportunity of being selected is available to every single sample in the population. ACCA Training F2. ACCA F2 Video Media F2 BPP. Therefore. Samples having particular characteristics are included in a group. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 2: SOURCES OF DATA | Page 62 of 153 Solution: Correct answer is B. ACCA Course F2. ACCA Training F2. each member of population does not have equal chance of being in the sample. D Cluster sampling involves categorizing samples into groups. Samples are categorized based on some established criteria.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Learning inLectures t ACCA f LSBF. ACCA Class Notes F2 LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 Video Lectures LSBF. Explanation: A Stratified sampling involves categorizing samples (members of population) into layers. ACCA Notes F2. ACCA F2 distance learning. C Systematic sampling involves the selection of members of population based on established formula. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 Revision Kit Pocket Notes Passcards. Therefore. ACCA Learning Media F2 BPP.ACCA study materials F2. ACCA Notes F2. Therefore. each member of population does not have equal chance of being in the sample. ACCA Kaplan Essential Text F2. ACCA study materials F2. ACCA F2 distance learning. ACCA Class Notes F2 LSBF. P1.

ACCA Kaplan Essential Text F2. ACCA Training F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 63 of 153 Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR Sub Exam Topics S. ACCA study materials F2.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. ACCA F2 distance learning. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Importance Knowledge of this exam topic can highly affect performance on other exam topics such as accounting for material. ACCA F2 Video Media F2 BPP. ACCA F2 Video Lectures LSBF. ACCA Learning inLectures t ACCA f LSBF. 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. labour and overheads. ACCA Notes F2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Training F2. ACCA Books PDF Free Download . P1. ACCA Course F2. .ACCA study materials F2.no 1 2 3 4 Headings (click the cross-ref below for easy navigation) Pg. ACCA Class Notes F2 LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 distance learning. F9. ACCA Class Notes F2 LSBF. visual & computation based questions. ACCA Kaplan Essential Text F2. Unit Costs. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Notes F2. ACCA Learning Media F2 BPP.

ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 64 of 153 1 Production & Non Production Costs Learning Objective: Explain and illustrate production and non-production costs. 1. ACCA F2 Video Lectures LSBF. Finishing cost is incurred to make chair of merchantable quality. P1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 1. For management accounting purpose. ACCA Training F2. It includes all the cost relating to activities performed inside the production department. Assembling cost is incurred to join pieces to make a chair. Example: Sales commission paid to sales personnel to enable organization achieve its profit-making objective. ACCA F2 distance learning. Inspection cost is incurred to ensure chair meets quality requirements of the customer. ACCA study materials F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Course F2. ACCA F2 Revision Kit Pocket Notes Passcards. costs incurred in manufacturing of chair can be following: Cutting cost is incurred to cut wood into pieces. Office rent paid to coordinate organizational activities. ACCA Kaplan Essential Text F2. Example: In chair manufacturing company. ACCA Class Notes F2 LSBF. Material movement cost to transfer raw material from warehouse to production department. it depends upon organization policy whether to include non-production overheads into product cost or not. Organization may want to include non-production overheads for Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Interest expense paid against raise funds to carryout production and selling activities.ACCA study materials F2.2 Non-Production Costs (Period Costs) Non-production costs are overhead costs incurred for the purpose other than manufacturing of products. ACCA Learning Media F2 BPP. ACCA Kaplan Essential Text F2. Non-production overheads are incurred to enable fluent operation of production and other organizational activities. ACCA Training F2. Packaging cost is incurred to ensure chair reaches to customer in good condition. ACCA Learning inLectures t ACCA f LSBF. ACCA F2 distance learning. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Notes F2. F9. ACCA Books PDF Free Download . ACCA Class Notes F2 LSBF.1 Production costs Production costs are the costs incurred in manufacturing products (goods or services). ACCA F2 Video Media F2 BPP. ACCA Notes F2.

F9.2 Administration Overheads Administration overheads include all costs incurred in planning. ACCA Training F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning inLectures t ACCA f LSBF. Later is included in the cost of raw materials. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 Video Lectures LSBF. 2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Learning Media F2 BPP. For financial accounting purpose. ACCA Course F2. 2. ACCA Class Notes F2 LSBF. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 Video Media F2 BPP. It is stated below the gross profit as operating cost). Depreciation of office equipments used to record transactions made by organization.administrative. ACCA Training F2. Freight cost (carriage outwards) incurred which includes wages paid to the driver & fuel. ACCA Class Notes F2 LSBF. ACCA study materials F2. These costs are incurred to ensure the efficient and effective operation (manufacturing or service provision) of the organization. ACCA Notes F2. selling. Insurance cost to cover the risk of loss of goods in transit.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. coordinating and controlling activities and resources of the organization. ACCA Kaplan Essential Text F2. Examples: Office rent expense incurred to provide place for contact to customers and suppliers. distribution and finance.ACCA study materials F2. ACCA Books PDF Free Download . ACCA Kaplan Essential Text F2.1 Selling & Distribution Overheads It includes every costs incurred after the manufacturing of product until delivery to the end customer (user of the product). ACCA Notes F2. P1. Note: Carriage outwards is selling and distribution cost while carriage inwards is purchasing cost. 2 Elements of Non Production Costs Learning Objective: Describe the different elements of non-production costs. ACCA F2 distance learning. these costs are treated as period cost (Period cost is the cost incurred during an accounting period. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 65 of 153 pricing products to ensure full recovery of all the cost incurred by the organization from customers. Examples: Storage cost incurred to be able to sell finished goods when required by the customer. ACCA F2 distance learning.

Examples: Interest paid on bank loans. ACCA Books PDF Free Download . ACCA F2 Revision Kit Pocket Notes Passcards. Dividend paid to equity (ordinary) shareholders against capital invested is not considered as finance overheads as they are proprietor (owners) of the organization. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. 2. debentures.materials. Indirect Cost Non-identifiable to individual units of products or type of product or cost centre. overdrafts etc. ACCA Notes F2.ACCA study materials F2. ACCA Course F2. labour and overheads. F9.1 Types of Production Costs Direct Cost Identifiable to individual units of product or type of product or cost centre. Insignificant monetary value Example: Nuts and bolts used in making chair can be of insignificant value. ACCA F2 Video Lectures LSBF. ACCA Learning inLectures t ACCA f LSBF. ACCA Notes F2. ACCA Learning Media F2 BPP. ACCA Class Notes F2 LSBF. 3 Elements of Production Cost Learning Objective: Describe the different elements of production cost. ACCA F2 Revision Kit Pocket Notes Passcards. Example: Depreciation of cutting machine. ACCA study materials F2. which are needed for administration of organization and manufacturing of products. Significant monetary value. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Dividend paid to preference (redeemable) shareholders. ACCA F2 distance learning. ACCA Kaplan Essential Text F2. 3.3 Finance Overheads Finance overheads are costs incurred on raising capital (money) for investment in resources.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Kaplan Essential Text F2. P1. ACCA Training F2. ACCA Class Notes F2 LSBF. ACCA F2 Video Media F2 BPP. ACCA F2 distance learning. ACCA Training F2. Example: Quantity of wood used in each chair. Example: Wood used in making can be of significant value. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 66 of 153 Cleaning and maintenance of workplace to provide better working conditions to employee so that they can work efficiently.

ACCA Notes F2. ACCA study materials F2. 3. ACCA Kaplan Essential Text F2. Their cost is determined reasonably such as from payroll register. 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. They are paid higher wages and incur significant part of product cost. 3.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. ACCA F2 Video Lectures LSBF.ACCA study materials F2. Elements of product cost are as follows: 3. 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. ACCA Course F2. P1. F9.3 Direct Labour Labour used in the manufacturing of products having properties of direct costs. ACCA F2 distance learning. Example: In Car manufacturing. ACCA F2 distance learning. ACCA Class Notes F2 LSBF. ACCA Books PDF Free Download . ACCA Training F2. Examples: Supervisor (foreman) salary expense incurred in construction of a building (product). by it weight of wood used in each chair. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Class Notes F2 LSBF. ACCA F2 Video Media F2 BPP. ACCA Notes F2. Quantity of iron used is direct material. classified as direct cost. Skilled labour used in manufacturing of products are considered as direct labour Reasons: They do work of specialized nature and can be indentified for each product separately. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning Media F2 BPP.2 Direct Materials Material used in the manufacturing of products having properties of direct costs. ACCA Training F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 67 of 153 Monetary value can be determined reasonably Monetary value cannot be determined reasonably. ACCA Learning inLectures t ACCA f LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Kaplan Essential Text F2.

ACCA F2 Video Lectures LSBF. Example: Handling material and providing tools to skilled labours when needed. ACCA Kaplan Essential Text F2. Example: How it would be possible to identify factory rent expenses to each individual product? Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 3. F9. 3. They are not identifiable to individual products. ACCA Training F2.5 Production or Factory Overheads (F.3 Indirect Expenses Indirect expenses are costs having properties of indirect cost. ACCA Learning inLectures t ACCA f LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. They may be temporary workers so formal records may not be present to determine its cost to the organization in exact monetary value. ACCA Notes F2. ACCA Class Notes F2 LSBF.5. ACCA Class Notes F2 LSBF. Reasons: They do multiple jobs of general nature.2 Indirect Labour Labour costs having properties of indirect costs. ACCA Books PDF Free Download .5. P1. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning Media F2 BPP. 3. ACCA F2 distance learning. Semi-skilled & unskilled labours are considered indirect costs. ACCA F2 distance learning. ACCA Course F2. They are paid relatively lower wages or salaries than skilled workers and unlikely to be form major part of product cost.O.1 Indirect Materials Indirect materials are the material costs having properties of indirect costs. ACCA F2 Video Media F2 BPP. ACCA Training F2. Following are the components of factory overhead costs.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. 3. ACCA Kaplan Essential Text F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. These costs are incurred for the manufacturing of products in the production department.ACCA study materials F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 68 of 153 Salary of storekeeper to look after inventory in a warehouse (cost centre). ACCA study materials F2. Example: Amount of adhesive material used to join pieces wood in making chair.H) These are costs having properties of indirect costs.5.

P1. ACCA Learning Media F2 BPP.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 Video Lectures LSBF. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 69 of 153 They may or may not be of significant monetary value. ACCA Notes F2. value of each individual expense cannot be determined. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Books PDF Free Download . ACCA Class Notes F2 LSBF. Sufficient financial records may not be available. ACCA Training F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA study materials F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 distance learning. ACCA Course F2. ACCA Kaplan Essential Text F2. ACCA Learning inLectures t ACCA f LSBF.ACCA study materials F2. Example: Oiling of delivery vehicles during routine maintenance. ACCA F2 Video Media F2 BPP. ACCA F2 distance learning. ACCA Training F2. ACCA Notes F2. ACCA Kaplan Essential Text F2. ACCA Class Notes F2 LSBF. 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. F9. ACCA F2 Revision Kit Pocket Notes Passcards. Therefore.

ACCA study materials F2. sales. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Reporting Financial reporting standards require separate disclosure of production and nonproduction cost. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 70 of 153 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. Performance It enables senior management to held measurement accountable operational managers for their area of responsibility such as production. 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. ACCA F2 distance learning. ACCA F2 Video Lectures LSBF. Non-production cost such as administration cost usually changes with operating philosophy of the organization than production and sales volume. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Course F2. P1. ACCA Books PDF Free Download . selling & distribution) activities. ACCA Learning Media F2 BPP.ACCA study materials F2. ACCA F2 Video Media F2 BPP. Production cost usually changes with production and sales volume. Pricing It enables management to set productselling price more rationally. Separate information available for production and nonproduction cost help to discharge responsibly under financial reporting requirement.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Forecasting It allows estimating production and nonproduction cost separately. administration and finance etc. They are cost to the organization itself. ACCA Class Notes F2 LSBF. F9. ACCA Training F2. 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. ACCA Learning inLectures t ACCA f LSBF. So that those products generating lower gross profit than operating cost incurred could be weeded out. ACCA Kaplan Essential Text F2. ACCA Notes F2. ACCA Kaplan Essential Text F2. ACCA Training F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Class Notes F2 LSBF. ACCA F2 distance learning.

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In theory it results in horizontal straight line when plotted on graph.ACCA study materials F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Kaplan Essential Text F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. but in practice it is different because of economies of scale (bulk purchase discounts) or diseconomies of scale (penalties for additional usage). ACCA F2 distance learning. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Class Notes F2 LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Training F2. ACCA Learning inLectures t ACCA f LSBF. ACCA Notes F2. ACCA Books PDF Free Download . P1. Example: Material cost (sugar) per unit (kg) for 10th unit will be same material cost per unit for 1st unit. ACCA F2 Video Media F2 BPP. ACCA F2 Video Lectures LSBF. ACCA Training F2. ACCA Course F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 72 of 153 Diagram: 5. F9.2 Variable Costs per Unit Variable costs per unit remain constant regardless of change in activity level. ACCA Kaplan Essential Text F2. ACCA F2 distance learning. Example: Material cost per unit for 11th unit would be lower if supplier offers discount on each extra unit purchased after 10 units. ACCA Notes F2. ACCA Class Notes F2 LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning Media F2 BPP. ACCA study materials F2.

Beyond that range. Example: Opening of new retail shop due to increased sales demand for business products can give rise to additional rent expense. ACCA F2 distance learning. ACCA F2 Video Media F2 BPP. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Class Notes F2 LSBF. As a result. ACCA Learning Media F2 BPP.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. in the long term all costs have tendency to be variable. which remain constant regardless of change in activity level. ACCA Training F2. ACCA Training F2.3 Fixed Costs Fixed costs are costs. F9. total fixed cost borne by the business will be increased. ACCA F2 Revision Kit Pocket Notes Passcards.ACCA study materials F2. ACCA Notes F2. P1. It means fixed costs are fixed only in short-term. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. fixed costs only remain constant within limited range of activity level. ACCA Kaplan Essential Text F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 73 of 153 Diagram: 5. When plotted on graph. ACCA Learning inLectures t ACCA f LSBF. it gives horizontal straight line same as variable cost per unit. ACCA F2 Video Lectures LSBF. However. ACCA study materials F2. ACCA Class Notes F2 LSBF. In the longer-term organization’s activity level may be different resulting in different fixed cost. ACCA Course F2. ACCA Books PDF Free Download . Therefore. ACCA F2 distance learning. ACCA Kaplan Essential Text F2. it may no longer be fixed.

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ACCA Class Notes F2 LSBF. ACCA Learning inLectures t ACCA f LSBF. ACCA Notes F2. ACCA Kaplan Essential Text F2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Learning Media F2 BPP. ACCA F2 Video Media F2 BPP. ACCA F2 Video Lectures LSBF. base package can be of $10 for 2 GB but if you exceed this limit. which rise in steps. P1. ACCA Books PDF Free Download . additional $12 can be charged from 2 GB to 5 GB. fixed costs tend to be step fixed. ACCA Notes F2. ACCA study materials F2. ACCA Training F2. ACCA F2 distance learning. and then increase suddenly in the next range of activity level. ACCA Training F2. These costs remain constant within one range of activity level. Example: In purchasing internet broadband connection. ACCA Kaplan Essential Text F2. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. In longer term.5 Step-Fixed Costs Step-fixed costs are costs. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA F2 Revision Kit Pocket Notes Passcards.ACCA study materials F2. ACCA F2 distance learning. ACCA Class Notes F2 LSBF. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 75 of 153 Diagram: 5. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Course F2.

$0.ACCA study materials F2. ACCA Class Notes F2 LSBF. ACCA Class Notes F2 LSBF. variable part rises in proportion. ACCA Notes F2. F9. ACCA Kaplan Essential Text F2. ACCA Training F2. P1. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Learning Media F2 BPP.5 per call (proportion or straight line). ACCA F2 distance learning. ACCA Training F2. Step fixed costs does not necessary arise in proportion (linear or straight line). ACCA Kaplan Essential Text F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Books PDF Free Download . ACCA F2 Video Media F2 BPP. Semi. While in semivariable cost. ACCA F2 distance learning. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. which have both variable and fixed elements. ACCA F2 Video Lectures LSBF.variable costs start with certain amount of fixed cost. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 76 of 153 Diagram: 5. and then subsequent costs are variable cost. ACCA F2 Revision Kit Pocket Notes Passcards.6 Semi-Variable Costs Semi-variable costs are costs. Do not get confused to it with step-fixed cost. ACCA Notes F2. ACCA Course F2. ACCA study materials F2. but calls (variable) are charged say. Example: Landline telephone bills include line rent charges (fixed) regardless of usage of facility.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Learning inLectures t ACCA f LSBF.

F9. ACCA Learning inLectures t ACCA f LSBF. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 77 of 153 Diagram 5.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Diagram: y Total Cost Y=a+bx b Cost a Activity Level x Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 Video Media F2 BPP. ACCA Training F2. ACCA study materials F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 distance learning.7 Total Cost Total cost is the sum of all costs such as variable and fixed cost. ACCA Kaplan Essential Text F2. ACCA Course F2. ACCA Books PDF Free Download . ACCA F2 Video Lectures LSBF. ACCA Class Notes F2 LSBF. Semi variable costs are separated into variable and fixed parts. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Notes F2.ACCA study materials F2. ACCA F2 distance learning. ACCA Class Notes F2 LSBF. ACCA Learning Media F2 BPP. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Training F2. ACCA Kaplan Essential Text F2. If it will involve fixed cost then it will be greater than zero at zero activity level. ACCA Notes F2. P1.

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ACCA Class Notes F2 LSBF. variables are not responsible for the change in other.4 Spurious Relationship Increase or decrease in one variable result in increase or decrease/decrease or increase in other variable respectively.3 Non Linear Relationship Co-ordinates of variables if plotted on graph paper do not result in straight line. ACCA Training F2. ACCA Class Notes F2 LSBF. ACCA F2 Video Lectures LSBF. ACCA study materials F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Kaplan Essential Text F2. ACCA Learning Media F2 BPP. Diagram: 7. ACCA Kaplan Essential Text F2. F9. ACCA F2 Revision Kit Pocket Notes Passcards.2. ACCA F2 Video Media F2 BPP. ACCA Course F2. It does not mean that national income is responsible increased birth rate. P1.ACCA study materials F2. ACCA Notes F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Notes F2. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 81 of 153 Diagram: Example: Sales of ice cream may decrease 7. ACCA Books PDF Free Download . ACCA Training F2. ACCA F2 distance learning. However. ACCA F2 distance learning.2. ACCA Learning inLectures t ACCA f LSBF. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 Revision Kit Pocket Notes Passcards. Example: Increase in birth rate and increase in national income both can increase and decrease at the same time.

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9. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Example: Production department having authority to incur costs for producing products and having equally responsible to account for those costs. ACCA F2 Revision Kit Pocket Notes Passcards.3 Profit Centres Profit centres are autonomous subsidiaries. P1. Profit centres can include several cost and revenue centres. ACCA Books PDF Free Download .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. ACCA Training F2. divisions and branches of an organization having authority to generate profits and are equally responsible to account for those profits. ACCA Notes F2. Profit centres are higher in organizational hierarchy at tactical level. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 84 of 153 9. marketing and research & development departments having authority to incur costs for product promotion and development respectively and having equally responsible for costs. Each branch may have complete authority to set selling price and incur costs for purchasing or manufacturing products according to local market conditions. Example: Sales department having authority to sale products and having equally responsible to account for those sales made. ACCA F2 Video Lectures LSBF. F9.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Learning Media F2 BPP. All cost and revenue centres report to their respective profit centres. ACCA F2 Video Media F2 BPP. ACCA Class Notes F2 LSBF. Similarly. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Training F2.2 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. ACCA Course F2.ACCA study materials F2. ACCA F2 distance learning. Example: Organization may be dispersed in branches such as east and west branch in the country. ACCA Notes F2. 9. ACCA Kaplan Essential Text F2. ACCA Learning inLectures t ACCA f LSBF. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Kaplan Essential Text F2. ACCA F2 distance learning. rather than cost and revenue centres which are at operational level in an organization. ACCA study materials F2. ACCA Class Notes F2 LSBF.

Example: Purchase of new land. F9. ACCA Training F2. 9. plant and taking over another organization. such as products. Investment centre are highest in the hierarchy at strategic level. It does not mean that other responsibility centres cannot make investments.ACCA study materials F2. ACCA F2 Revision Kit Pocket Notes Passcards. P1. ACCA F2 distance learning. profit. ACCA Class Notes F2 LSBF. investment and revenue centre managers. ACCA F2 Revision Kit Pocket Notes Passcards. Investment centre are usually head office of the organization where major investment decisions are made. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 85 of 153 Example (continued): Each of the branch (profit centre) has their own sales (revenue centre) and production & marketing (cost centre) departments. These subsidiaries report on their performance to head office. Example: Purchase of new printer by a branch. ACCA Course F2. ACCA Class Notes F2 LSBF. money etc on head office (investment centre) in home country. ACCA Learning Media F2 BPP. but their authority is limited to certain amount of investment. ACCA study materials F2.4 Investment Centre Investment centre are autonomous entity having authority to make investments and responsibility to account for those investments. All profit centres report to their respective investment centres. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. They can. ACCA Kaplan Essential Text F2. ACCA Kaplan Essential Text F2. ACCA Learning inLectures t ACCA f LSBF. Investment centre can include several profit centres. ACCA Training F2. ACCA F2 Video Media F2 BPP. ACCA Notes F2. Example: A multi-national organization may have several subsidiaries across the globe. machinery. ACCA Books PDF Free Download . 10 Information Needs of Responsibility Centres Learning Objective: Describe the differing needs for information of cost. ACCA Notes F2. ACCA F2 Video Lectures LSBF. Each subsidiary (profit centre) depends for resources. ACCA F2 distance learning. These cost and revenue centres report on their performance to their respective branches.

ACCA Notes F2. False Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. True B. P1. Profit centre Profit centres need moderate information to be able to control performances of their cost and revenue centres.1 Question (12/06. ACCA Books PDF Free Download . such as on cash flow position and government policy on taxation. ACCA Kaplan Essential Text F2. such as on weakly. ACCA study materials F2. ACCA Class Notes F2 LSBF. Profit centres need relatively moderately frequent information. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 86 of 153 Cost centre Cost centres need detailed information for day-to-day decision-making purpose. ACCA Training F2. Investment centre Investment centres need brief information for major planning and controlling performances of their profit centres and cost and revenue centres. F9. ACCA F2 Revision Kit Pocket Notes Passcards. the rent of that factory is an example of a direct expense when costing a product. Information would be financial and non-financial. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. Is this statement true or false? (1 mark) A.ACCA study materials F2. ACCA Notes F2. ACCA F2 distance learning. ACCA Learning inLectures t ACCA f LSBF. such as on yearly basis. 11 Practice Questions & Solutions 11. ACCA Course F2. daily or unplanned basis. Cost centres need frequent information on timely basis. labour rate & efficiency. ACCA Kaplan Essential Text F2. Information would be on revenues and sales volume forecasts. Revenue centre Revenue centres need detailed information for day-to-day decision-making purpose. ACCA Learning Media F2 BPP.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 Video Media F2 BPP. ACCA F2 distance learning. Revenue centres need frequent information on timely basis. Q28): In an organisation manufacturing a number of different products in one large factory. Investment centres need least frequent information. daily or unplanned basis. such as on material price and usage. Information would be on costs and production volume requirements. such as on monthly basis. ACCA Training F2. such as on weakly. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 Video Lectures LSBF. ACCA Class Notes F2 LSBF. Information would be variance reports.

F9. Customers frequently make purchase considering packaging of products as indicator of quality.2 Question (12/06. ACCA Kaplan Essential Text F2. ACCA Learning Media F2 BPP. (1) and (2) only B. Which of these costs are classified as production costs? A. (2) and (3) only D. ACCA Notes F2. ACCA Class Notes F2 LSBF. Therefore. ACCA F2 Revision Kit Pocket Notes Passcards. Inspection is made to check the quality of production processes. ACCA F2 Revision Kit Pocket Notes Passcards. It is because inspection is part of production process. ACCA Class Notes F2 LSBF. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. (2) and (3) Solution: Correct answer is C. P1. Therefore. ACCA Learning inLectures t ACCA f LSBF. (1) and (3) only C. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. (1). (2) Inspection of products is done in production department. 11. ACCA Kaplan Essential Text F2. (3) Packing the products at the end of the manufacturing process prior to moving them to the warehouse. (3) Packing products is part of the product. ACCA F2 distance learning. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 87 of 153 Solution: Correct answer is B. ACCA F2 Video Media F2 BPP. Therefore. ACCA Notes F2. (2) Inspecting all products. it is considered as production cost. ACCA Training F2. ACCA F2 distance learning. amount of rent is not directly identifiable to the product.ACCA study materials F2. ACCA Course F2. it is not a direct cost for the product. ACCA F2 Video Lectures LSBF. Explanation: (1) Commission payable to sales person is obviously classified as selling cost. Explanation: Rent expense relates to factory and factory is used to make more than one product.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA study materials F2. Q17): A manufacturing organisation incurs costs relating to the following: (1) Commission payable to salespersons. ACCA Books PDF Free Download . ACCA Training F2.

ACCA F2 distance learning. Explanation: A Assembly is core activity in the manufacturing of cars. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning inLectures t ACCA f LSBF. Is this statement true or false? A.ACCA study materials F2. False Solution: Correct answer is B. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 88 of 153 11.4 Question (12/06. ACCA Learning Media F2 BPP. Q12): Which one of the following should be classified as indirect labour? A. Assembly workers on a car production line B. ACCA Class Notes F2 LSBF. Cost of assembly work can be directly and reliably identifiable to each car. ACCA Training F2. Bricklayers in a house building company C. D Forklift truck drivers are used in the stores department outside the production department. ACCA study materials F2. it is classified as indirect labour cost. True B. in the short term. salaries of forklift drivers cannot be directly identified to each product or department. Stores department is established to facilitate efficient supply of raw materials for production and finished goods for selling. 11. Machinists in a factory producing clothes D. ACCA F2 distance learning. ACCA Notes F2. ACCA Class Notes F2 LSBF. ACCA Training F2. remains the same over a given range of activity but beyond that increases and then remains constant at the higher level of activity. Hence. ACCA Books PDF Free Download . B&C Same reasons as above are applicable for bricklayers and machinists. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA Kaplan Essential Text F2. Therefore.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Kaplan Essential Text F2. Q45) A semi-variable cost is one that.3 Question (12/06. P1. ACCA Course F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 Video Lectures LSBF. F9. ACCA F2 Video Media F2 BPP. Forklift truck drivers in the stores of an engineering company. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. Solution: Correct answer is D. ACCA Notes F2.

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if any. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. ACCA F2 Video Media F2 BPP. 1 only B. ROCE is useful for evaluating performance of investment centre and their managers. is true? A. ACCA F2 distance learning. ACCA F2 distance learning. Revenue centre is different from profit centre. Later is responsible for revenues as well as costs. 3 only D. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Kaplan Essential Text F2. None of them Solution: Correct answer is D. Classroom in the school where professor delivers lectures. ACCA Books PDF Free Download . Which of the statements. ACCA Course F2. ACCA F2 Video Lectures LSBF. ACCA Class Notes F2 LSBF. ACCA Training F2. ACCA Learning Media F2 BPP. Example: Repair shop where mechanic repairs vehicles. ACCA Kaplan Essential Text F2. F9. (3) Manager of revenue centre is only responsible for sales. P1. 2 only C. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. Therefore. ACCA Training F2. ACCA Learning inLectures t ACCA f LSBF.ACCA study materials F2. (2) Cost centre exists in both manufacturing organization as well as service organization. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Author & Owner: Murtaza Lanewala Exam Topic 3: COST CLASSIFICATION & BEHAVIOUR | Page 91 of 153 (3) The manager of a revenue centre is responsible for both sales and costs in a part of an organisation.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. Explanation: (1) ROCE (return on capital employed) takes account of investment made by the organization. ACCA Notes F2. profit centres performance should not be evaluated based on ROCE because it does not have 100% control over investments. ACCA Class Notes F2 LSBF. ACCA study materials F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2.

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1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Planning involves downwards communication from senior management to junior management. ACCA Class Notes F2 LSBF.2 From Name of person reporting is mentioned. Senior management need information from junior management involved in day-to-day operations to be able to exercise control.1 To Name of person being reported is mentioned. Users of management information reports are internal to the organization. P1. ACCA Training F2. 1. ACCA Notes F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. Control Control usually requires financial information such as variances. ACCA Class Notes F2 LSBF.1 Users of Reports Management information reports are different from reports such as annual report. ACCA F2 distance learning. ACCA Kaplan Essential Text F2. Decision Decision-making requires both financial and non-financial making information.ACCA study materials F2.3. 1. 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. Control involves upwards communication from junior management to senior management. Management at different levels (strategic.2 Purpose of Reports Purpose Details Planning Planning requires both financial and non-financial information. which are required for external reporting purpose. ACCA Course F2. Senior management need to communicate plan to junior managers for effective implementation of plan.3.3 Content of Reports 1. ACCA Notes F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Learning inLectures t ACCA f LSBF. ACCA F2 distance learning. ACCA F2 Video Media F2 BPP. ACCA Kaplan Essential Text F2. decision making and control purpose.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Page 93 of 153 Exam Topic 4: PRESENTING INFORMATION 1 Preparing & Representing Reports Learning Objective: Prepare written reports representing management information in suitable formats according to purpose. ACCA study materials F2. ACCA F2 Video Lectures LSBF. ACCA Books PDF Free Download . ACCA Learning Media F2 BPP. ACCA Training F2. tactical and operational) require information for planning. 1. F9. ACCA F2 Revision Kit Pocket Notes Passcards.

1. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2.3. Introduction should enable manager to get an overview of the report. It should be no more than three to four lines.6 Body Text Body text contains the detailed information. ACCA Kaplan Essential Text F2. 1. ACCA F2 Video Lectures LSBF. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Page 94 of 153 Exam Topic 4: PRESENTING INFORMATION 1. Manager should be able to navigate to relevant information quickly. ACCA F2 distance learning. Order of writing should be logical. Appendix should be properly cross-referenced so that reader can quickly find information in appendix. pie charts and scatter graphs) Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. supporting information can be presented in appendix. ACCA Class Notes F2 LSBF. However. ACCA Training F2.3. ACCA Books PDF Free Download . ACCA F2 Video Media F2 BPP.8 Authorization Authorization is the signing of report before it is sent to the manager being reported. ACCA Notes F2. date of receipt can be different from date it was written depending on the channel of communication (electronic. 1. ACCA Course F2. 1. It should be brief no more than one line so that reported person can quickly get an idea about the subject matter (topic) and urgency of action needed. charts and graphs (bar charts. Headings should be descriptive and should enable manager to have an idea about the underlying information.3.4 Subject Purpose of report is mentioned. Authorization suggests the recipient that report is sent and reviewed by appropriate person. post etc) selected to send report.3 Date Date represents the time at which report is written.3. 2 Presenting Information Using Tables. line graphs.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA Training F2. ACCA Notes F2. ACCA F2 distance learning.5 Introduction Scope of report is mentioned. ACCA Learning inLectures t ACCA f LSBF. ACCA Class Notes F2 LSBF. Body text may contain several headings and sub headings. ACCA Learning Media F2 BPP. ACCA study materials F2. P1. However.ACCA study materials F2. Graphs & Charts Learning Objective: Present information using tables. Introduction gives brief description of information contain in the following report. ACCA Kaplan Essential Text F2.7 Appendix Appendix contains all supporting and related information in the body text.3. 1.3. It means it should present all necessary information at single place without requiring manager to move back and forth. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 Revision Kit Pocket Notes Passcards. F9.

1 Tables 2. ACCA Books PDF Free Download . Tables are used to analyse trend. ACCA F2 distance learning. ACCA Kaplan Essential Text F2. 2. ACCA Training F2.1 Benefits Line graphs are time consuming to present manually. However. ACCA Training F2. Tables are used to compare data and information. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Page 95 of 153 Exam Topic 4: PRESENTING INFORMATION 2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi X g+ Course F2. spreadsheet programs such as Microsoft Excel or Lotus can do it automatically and cost effectively using the data fed. ACCA F2 Revision Kit Pocket Notes Passcards.ACCA study materials F2. Tables save time as it avoids relabeling data and information each time they are presented. F9. ACCA F2 Video Media F2 BPP. Line graphs are also difficult to present manually.1. ACCA Kaplan Essential Text F2. ACCA Notes F2. P1. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. 2. ACCA Course F2. ACCA Class Notes F2 LSBF.2. Tables are used to summaries information. ACCA Class Notes F2 LSBF. ACCA Learning Media F2 BPP.1.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.1 Benefits Tables are cost effective and easy to present.2 Limitations Tables are not useful for explaining and discussing financial and nonfinancial issues. ACCA Notes F2. ACCA F2 Video Lectures LSBF. ACCA Learning inLectures t ACCA f LSBF. ACCA F2 Revision Kit Pocket Notes Passcards.2 Line Graphs Diagram: Y Currency unit Selling price Cost per unit Sales volume 2. ACCA F2 distance learning. ACCA study materials F2. It requires artistic skill to draw neat and clean graph.

Scatter graphs can be used to find trend (increasing or decreasing). ACCA F2 Revision Kit Pocket Notes Passcards. 2. It can be used to present relationship up to three variables. Graphs require statistical knowledge to read. ACCA F2 distance learning. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Page 96 of 153 Exam Topic 4: PRESENTING INFORMATION Line graphs are used to present data visually. ACCA Learning Media F2 BPP. P1. Line graphs also show extreme increase or decrease in variable. ACCA Books PDF Free Download . Line of best is drawn based on observation where majority of the coordinates can be joined using one straight line. ACCA F2 Video Lectures LSBF. F9. 2. ACCA study materials F2. sales) could be compared. Line graphs can be used to show trends.1 Benefits Scatter graphs can be quickly drawn manually. Y & Z axis. 2. ACCA Class Notes F2 LSBF. ACCA Class Notes F2 LSBF. Line graphs have three dimensions such as X. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA F2 distance learning. Line graphs can accommodate more than one line so the performance of different entities (organizations or individuals) regarding same variable (for example. ACCA Training F2. ACCA Training F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 Video Media F2 BPP.2 Limitations Scatter graphs do not provide 100% accurate results.3.2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Graphs require statistical knowledge to read.3. ACCA Course F2. Scatter graphs can be used to find relationship (direct or indirect) between two variables. ACCA Notes F2. ACCA Kaplan Essential Text F2. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Kaplan Essential Text F2.2 Limitations Line graphs cannot accommodate alphabetic data so there it cannot be used to present non-financial information. ACCA Learning inLectures t ACCA f LSBF.3 Scatter Graph 2. Scatter graphs are used for forecasting where accuracy is not necessary.ACCA study materials F2. ACCA Notes F2. Line graphs can be used to graphically present the movement in one variable due to increase or decrease in other variable.

bar charts can use more than one variable. ACCA Notes F2. ACCA study materials F2.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5. ACCA F2 Video Lectures LSBF. ACCA Learning inLectures t ACCA f LSBF. Bar charts can be used to present sales revenue bar at each quarter during the year on X axis and currency unit ($) at Y-axis. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | Page 97 of 153 Exam Topic 4: PRESENTING INFORMATION 2.1 Benefits Bar charts can be used to present data visually. ACCA Training F2. ACCA Training F2. ACCA Class Notes F2 LSBF. ACCA F2 Revision Kit Pocket Notes Passcards. Each variable can be assigned different colour. Bar charts can accommodate more detailed analysis of variables than other graphs and charts such as pie chart. ACCA Kaplan Essential Text F2. Example: Sales revenue generated by each product at each quarter during the year.4. it can also present those variables along the horizontal X-axis. F9. ACCA F2 distance learning. ACCA Class Notes F2 LSBF. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Similarly. ACCA F2 distance learning. ACCA Learning Media F2 BPP. P1.4 Bar Charts Diagram: Y $ 6 5 4 Sales revenue Cost Scaleof =sales $(000) 3 2 1 0 Q1 Q2 Q3 Q4 1 1 1 X 2. Example: Variables would be shown at X axis and scales for measurement of variables would be shown at Y-axis. ACCA F2 Video Media F2 BPP. Bar charts have two dimensions. ACCA Notes F2. However. ACCA Course F2. Bar charts enable comparison of variable more accurately as it provides scale for measurement of variables along the vertical Y-axis. ACCA Books PDF Free Download . ACCA Kaplan Essential Text F2. Let sales revenue be the variable.ACCA study materials F2.

5 Pie Charts Diagram: 2. However. ACCA Notes F2. ACCA F2 Video Media F2 BPP. ACCA Course F2. ACCA Training F2. Graphs require statistical knowledge to read. ACCA Books PDF Free Download . Pie charts gives information in fraction. ACCA Training F2. Buy Full ACCA F2/FMA Study Text Book (480±) at ACCASUPPORT. Bar charts only show position of variable (sales) at particular interval such as Quarters. ACCA Class Notes F2 LSBF.ACCA study materials F2. ACCA F2 Revision Kit Pocket Notes Passcards. spreadsheet software can quickly do it. Bar charts are time consuming to draw manually. ACCA F2 Revision Kit Pocket Notes Passcards. ACCA F2 distance learning. Bar charts do not present trend. ACCA Class Notes F2 LSBF. 2.5. ACCA Kaplan Essential Text F2. P3 Study Text Free Download & One to One to One ACCA Distance Learning Course & Home Tuition in Karachi g+ Course F2. ACCA Learning inLectures t ACCA f LSBF. Bar charts cannot be used for forecasting purpose. ACCA F2 distance learning. Fractions are understandable by non-financial managers easily. ACCA Kaplan Essential Text F2. ACCA F2 Video Lectures LSBF. F9. ACCA study materials F2.4.1 Benefits Pie charts are used to present data and information visually.COM | FB GROUP | COMMENT | FORUMS | JOBS ACCA F5.2 Limitations Bar charts are not suitable for presenting trends. ACCA Books PDF Free Download ACCA F2 Study Text Ebook has More Than 50 ACCA F2 Exam Tips | 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. P1. ACCA Learning Media F2 BPP. ACCA Notes F2. 2.

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Exam Topic 4: PRESENTING INFORMATION

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

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

4 Practice Questions & Solutions

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

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Exam Topic 4: PRESENTING INFORMATION

Explanation: Pie chart is round in shape therefore it represent 360o degrees angle for total sales. % = 50,000 × 100 = 60% 300,000

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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

4.1 Question (12/06, Q24)

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

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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
4.1 Variable Production Overhead Expenditure Variance 4.2 Variable Production Overhead Efficiency Variance

5 Total Fixed Production Overhead 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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