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Tài liệu ACCA mới nhất môn F2,textbook
Management Accounting Paper F2 Integrated Course Notes ACF2CN07(D) (i) BPP provides revision courses, question days, mock days and specific material to assist you in this important phase of your studies. F2 Management Accounting (Computer Based Exam) Study Programme Page Introduction to the paper and the course . (ii) 1 Information for management . 1.1 2 Cost classification 2.1 3 Cost behaviour 3.1 4 Expected values and correlation and regression . 4.1 End of Day 1 – refer to Course Companion for Home Study 5 Spreadsheets 5.1 6 Materials costs 6.1 7 Labour costs 7.1 8 Overheads and absorption costing . 8.1 End of Day 2 – refer to Course Companion for Home Study 9 Absorption costing and marginal costing . 9.1 10 Process costing . 10.1 11 Process costing, joint products and by-products . 11.1 End of Day 3 – refer to Course Companion for Home Study 12 Job and service costing . 12.1 13 Budgeting 13.1 14 Standard costing . 14.1 End of Day 4 – refer to Course Companion for Home Study 15 Basic variances . 15.1 16 Further variances 16.1 17 CVP analysis . 17.1 End of Day 5 – refer to Course Companion for Home Study 18 Relevant costs . 18.1 19 Linear programming 19.1 End of Day 6 – refer to Course Companion for Home Study 20 Answers to Lecture Examples . 20.1 21 Appendix A: Pilot Paper questions 21.1 22 Appendix B: Formulae given in the exam 22.1 Don’t forget to plan your revision phase! • Revision of syllabus • Testing of knowledge • Question practice • Exam technique practice INTRODUCTION (ii) Introduction to Paper F2 Management Accounting Overall aim of the syllabus The overall aim of the paper is to develop knowledge and understanding of the application of management accounting techniques to support the management process of planning, control and decision making. The syllabus The broad syllabus headings are: A The nature and purpose of cost and management accounting B Cost classification, behaviour and purpose C Business mathematics and computer spreadsheets D Cost accounting techniques E Budgeting and standard costing F Short-term decision making techniques Main capabilities On successful completion of this paper, candidates should be able to: • Explain the nature and purpose of Cost and Management Accounting • Describe costs by classification, behaviour and purpose • Apply essential business mathematics and use computer spreadsheets • Explain and co-ordinate budgets and standard costing for planning feedback and control • Use Management Accounting techniques to make and support decision-making Links with other papers This diagram shows where direct (solid line arrows) and indirect (dashed line arrows) links exist between this paper and other papers that may follow it. The Management Accounting syllabus assumes knowledge acquired in paper F1 Accountants in Business, and develops and applies this further and in greater depth. Paper F5 Performance Management assumes knowledge acquired at this level. APM (P5) Advanced Performance Mana gement PM (F5) Performance Mana gement AB (F1) Accountants in Business MA (F2) Mana gement Accounting FM (F9) Financial Mana gement INTRODUCTION (iii) Assessment methods and format of the exam Examiner: David Forster Students have the option to take either a paper-based or a computer-based exam. Both exams contain 100% compulsory questions worth either 1 or 2 marks, making up a total of 90 marks to be completed in two hours as follows: – 40 two-mark questions – 10 one-mark questions Questions will assess all parts of the syllabus and will include both computational and non-computational elements. INTRODUCTION (iv) Course Aims Achieving ACCA's Study Guide Outcomes A The nature and purpose of cost and management accounting A1 Accounting for management Chapter 1 A2 Cost and management accounting versus financial accounting Chapter 1 B Cost classification, behaviour and purpose B1 Production and non-production costs Chapter 2 B2 Direct and indirect costs Chapter 2 B3 Fixed and variable costs Chapter 3 C Business mathematics and computer spreadsheets C1 Dealing with uncertainty Chapter 4 C2 Statistics for business Chapter 4 C3 Use of computer spreadsheets Chapter 5 D Cost accounting techniques D1 Accounting for materials Chapter 6 D2 Accounting for labour Chapter 7 D3 Accounting for overheads Chapter 8 D4 Marginal and absorption costing Chapter 9 D5 Job and batch costing Chapter 12 D6 Process costing Chapters 10, 11 D7 Service/operation costing Chapter 12 E Budgeting and standard costing E1 Nature and purpose of budgeting Chapter 13 E2 Functional budgets Chapter 13 E3 Flexible budgets and standard costing Chapters 13, 14 E4 Basic variance analysis under absorption and marginal costing Chapter 15 E5 Reconciliation of budgeted profit to actual profit Chapter 16 INTRODUCTION (v) F Short-term decision making techniques F1 Cost-volume-profit analysis Chapter 17 F2 Relevant costing Chapter 18 F3 Limiting factors Chapter 19 INTRODUCTION (vi) Classroom tuition and Home study Your studies for BPP consist of two elements, classroom tuition and home study. Classroom tuition In class we aim to cover the key areas of the syllabus. To ensure examination success you will need to spend private study time reinforcing your classroom course with question practice and reviewing areas of the Course Notes and Study Text. Home study To support you with your private study BPP provides you with a Course Companion which helps you to work at home and aims to ensure your private study time is effectively used. The Course Companion includes a Home Study section which breaks down your home study by days, one to be covered at the end of each day of the course. You will find clear guidance as to the time to spend on various activities and their importance. You are also provided with progress tests and two course exams which should be submitted for marking as they become due. These may include questions on topics covered in class and home study. BPP Learn Online Come and visit the BPP Learn Online free at www.bpp.com/acca/learnonline for exam tips, FAQs and syllabus health check. ACCA Forum We have thriving ACCA bulletin boards at www.bpp.com/accaforum. Register and discuss your studies with tutors and students. Helpline If you have any queries during your private study simply contact your class tutor on the telephone number or e-mail address that they will supply. Alternatively, call +44 (0)20 8740 2222 (or your local training centre if outside the London area) and ask for a tutor for this paper to speak to you or to call you back within 24 hours. Feedback The success of BPP’s courses has been built on what you, the students tell us. At the end of the course for each subject, you will be given a feedback form to complete and return. If you have any issues or ideas before you are given the form to complete, please raise them with the course tutor or relevant head of centre. If this is not possible, please email ACCAcoursesfeedback@bpp.com. INTRODUCTION (vii) Key to icons Question practice from the Study Text This is a question we recommend you attempt for home study. Real world examples These can be found in the Course Companion. Section reference in the Study Text Further reading is needed on this area to consolidate your knowledge. Formula to learn Formula given in exam INTRODUCTION (viii) [...]... organisation's management information system • Compare and contrast financial accounting with cost and management accounting Exam Context The contents of this chapter are mainly to serve as an introduction to the ACCA' s Management Accounting paper Although this chapter is an introductory chapter it is still highly examinable You should expect questions on every chapter including this one Qualification Context Chapter... you with key terminology for many of the following chapters, is also very examinable Qualification Context This chapter includes terminology that will be used throughout the Fundamentals level of the ACCA qualification and on to the Professional level of your studies Business Context Grouping costs together is essential for a business to be able to analyse costs, budget and plan effectively 2.1 2: . www.bpp.com /acca/ learnonline for exam tips, FAQs and syllabus health check. ACCA Forum We have thriving ACCA bulletin boards at www.bpp.com/accaforum. Register. Management Accounting Paper F2 Integrated Course Notes ACF2CN07(D) (i) BPP provides revision courses, question days,