... the format of the paper suits the stronger candidate.
Using your BPP Learning Media Practice and Revision Kit
xi
Attempting mock exams
There are three mock exams that provide practice ... Bee Ltd stating that he was too busy to
write the text.
xii
Using your BPP Learning Media Practice and Revision Kit
Revising F4
Topics to revise
Although the examiner, David Kelly, sets ... marks)
Planning your question practice
xxix
Syllabus section
2012
Passcards
chapters
Questions
in this Kit Comments
Done
Dismissal 11
59, 61, 65
62
Unfair and constructive...
...
$
$
$ $
FMA /F2 MANAGEMENT ACCOUNTING
iv
USING YOUR PRACTICE AND REVISIONKIT
vii
Helping you with your revision – the ONLY FMA /F2 Practice and
Revision Kit to be reviewed ... (Total = 24 marks)
PASSING THE FMA /F2 EXAM
ix
Passing the FMA /F2 exam
To access FIA and ACCA syllabuses, visit the ACCA website.
http://www.accaglobal.com
The exam
You can take this ... January 2012 issue of ACCA Student Accountant magazine contains an article on CBEs. Ensure
that you are familiar with this article.
http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_cbe.pdf
...
... index
BPP s Practice & RevisionKit and i-Pass products also support this paper.
FOR EXAMS FROM FEBRUARY 2013 TO JANUARY 2014
PAPER F2
MANAGEMENT ACCOUNTING
Note
FIA FMA and ACCA Paper F2 ... January 2012 issue of ACCA Student Accountant magazine contains an article on CBEs. Ensure
that you are familiar with this article.
http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_cbe.pdf
...
T
E
X
T
FMA
BPP Learning Media is the sole ACCA Platinum Approved Learning Partner –
content for the FIA and ACCA qualifications. In this, the only FMA /F2 study text to
be reviewed...
... marks)
USING YOUR PRACTICE AND REVISIONKIT
vii
Helping you with your revision – the ONLY FAB/F1 Practice and
Revision Kit to be reviewed by the examiner!
BPP Learning Media – the sole ... coverage,
the BPP Learning Media Practice and RevisionKit provides excellent, ACCA- approved support for your
revision.
Selecting questions
We provide signposts to help you plan your revision. ... January 2012 issue of ACCA Student Accountant magazine contains an article on CBEs. Ensure
that you are familiar with this article.
http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_cbe.pdf
...
... full index
BPP s Practice & Revision Kit, i-Pass and Interactive Passcards products also
support this paper.
FOR EXAMS FROM FEBRUARY 2013 TO JANUARY 2014
Note
FIA FAB and ACCA Paper F1 ... January 2012 issue of ACCA Student Accountant magazine contains an article on how to answer
MCQs. Ensure that you are familiar with this article.
http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_mcq.pdf
...
I
V
E
T
E
X
T
ACCOUNTANT IN BUSINESS
BPP Learning Media is the sole ACCA Platinum Approved Learning Partner –
content for the FIA and ACCA qualifications. In this, the only FAB/F1 study...
... 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 ...
tutor or relevant head of centre.
If this is not possible, please email ACCAcoursesfeedback @bpp. com.
(i)
BPP provides revision courses, question days,
mock days and specific material to assist ... 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...
... 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 ... 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 ... 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...
... January 2012 issue of ACCA Student Accountant magazine contains an article on how to answer
MCQs. Ensure that you are familiar with this article.
http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_mcq.pdf
...
T
BPP Learning Media is the sole ACCA Platinum Approved Learning Partner –
content for the FIA suite of qualifications. In this, the only FFA/F3 Practice and
Revision Kit to be reviewed ... and ACCA Paper F3 are examined under the same syllabus and study guide.
FFA/F3 FINANCIAL ACCOUNTING
viii
Helping you with your revision – the ONLY FFA/F3 Practice and
Revision Kit to...
... January 2012 issue of ACCA Student Accountant magazine contains an article on CBEs. Ensure
that you are familiar with this article.
http://www.accaglobal.com/content/dam /acca/ global/PDF-students/2012s/sa_jan12_cbe.pdf
... our exam question bank
We reference all the important topics in our full index
BPP s Practice & Revision Kit, i-Pass and Interactive Passcard products also
su
pport this paper.
FOR EXAMS ... papers FAU, FTX
or FFM) and ACCA papers F1, F2, and F3, in addition to the conventional paper based examination.
Computer based examinations must be taken at an ACCA CBE Licensed Centre.
How...
... Pilot paper December 10 June 11 December 11 June 12
Question in kit Question in Kit Question in Kit Question in Kit Question in Kit
1 4 70 42 30 34
2 66 96 29 88 9
3 57 24 71 49 51
4 93 ...
Answers 346
Mock exam 3 (December 2012)
Questions 363
Plan of attack 373
Answers 375
ACCA examiner's answers
June 2012 391
December 2012 397
Review form
Questions ...
xxiv
Planning your question practice
Syllabus section
2012
Passcards
chapters
Questions
in this Kit
Comments
Done
Revision period 1
Specialist cost and
management
accounting...
... Practice & Revision Kits are the only Kits that have been reviewed by the examiner. Use our Kits and our i-Pass
CD-ROMs to reinforce and apply your knowledge. Kits are packed with past ACCA exam ... exclusive additional ACCA resources. To access the BPP
ACCA online additional resources for this material please go to:
http://accaresources .bpp. com/student
n
Create a user account if you don’t ... learningmedia @bpp. com
Te l : +44 (0)20 8740 2211 (Overseas) Website: www .bpp. com/learningmedia
To help maximise your chances of passing, we’ve put together
some exclusive additional ACCA resources....
... 1: COSTING
1.4
Revision Example: CD Factory
Cost Card
$
Direct materials: Blank CD 0.50
Box 0.50
Direct ... Abkaber
2b: TARGET COSTING
2b.8
END OF CHAPTER
INTRODUCTION
(iv)
Course Aims
Achieving ACCA& apos;s Study Guide Outcomes
Amended to reflect presentation in main body
A Specialist cost...
... numbers, together the ACCA syllabus references.
Introduction
Puts the chapter content in the context of the syllabus as
a whole.
Study Guide
Links the chapter content with ACCA guidance.
Exam ...
question number and section in which each element appeared.
Covered
in Text
chapter
June
2012
Dec
2011
June
2011
Dec
2010
Jun
2010
Dec
2009
June
2009
Dec
2008
Pilot
Paper...
... vital in achieving a pass on
this type of question.
3 Financial statement
preparation questions
BPP recommends a methodical approach of
familiarising yourself with the information in the
question, ... asset's useful life.
3.4 A government grant that becomes repayable should be accounted for as a revision to an
accounting estimate in accordance with IAS 8.
Repayment of grants relating to income...