ACCA COURSE NOTES

ACCA COURSE NOTES

DECEMBER 2014 EXAMINATIONS

ACCA FIA

F2 FMA

MANAGEMENT ACCOUNTING

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December 2014 Examinations

Paper F2

CONTENTS

ACCA F2 / FIA FMA a

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1 Accounting for Management

1

2 Sources of Data

5

3 Presenting Information

9

4 Cost Classification

13

5 Inventory Control

23

6 Accounting for labour

33

7 Accounting for Overheads

37

8 The Management Accountant's Profit Statement ? Absorption Costing

45

9 The Management Accountant's Profit Statement ? Marginal Costing

49

10 Process Costing ? Introduction

57

11 Process Costing ? Losses

61

12 Process Costing ? Work-in-Progress

65

13 Process Costing ? Joint Products

73

14 Alternative cost accounting

79

15 Budgeting

81

16 Behavioural aspects of budgeting

89

17 Semi-Variable Costs

91

18 Time Series Analysis

99

19 Index Numbers

103

20 Interest

109

21 Investment Appraisal

115

22 Variance Analysis

121

23 Performance Measurement Overview

131

24 Financial Performance Measurement

133

25 Non-financial performance measurement

139

26 Divisional Performance Measurement

143

Answers To Examples

147

Answers To Multiple Choice Tests

171

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December 2014 Examinations

Paper F2

FORMULAE

FORMULAE SHEET

ACCA F2 / FIA FMA i

Free lectures are available on

Regression analysis

a= y - bx nn

y bx

b=

nxy-ax=y nx2 -(x)2yn

n

bx

a= -

r=

bn=nnxny-xxy2nx--(yxx)y2

(nbx2=r-=(nnx)xx2y2)--((nxxyn)y22-(xy-y)2x)y

=Eco2nCo0Dmic Ch r=

or(dnerxn2q-u(xayxn-)2tx)it(nyyy2 -(y)2 ) (nx2 -(x)2 )(ny2 -(y)2 )

=EcoCnh2(oC1m-=0DDRi==c)2bCC2a0hCC2tDc0hCDh0Dquantity

=

2CCh(01D-

D R

)

Ch(1-

D R

)

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Chapter 2

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