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Acca F2 Notes

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ACCA

F2

FIA

FMA

pt em 20 be
15 r/D ex ec am em s be

Management
Accounting

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IMPORTANT!!! PLEASE READ CAREFULLY

To benefit from these notes you must watch the free lectures on the OpenTuition website in which we explain and expand on the topics covered
In addition question practice is vital!!
You must obtain a current edition of a Revision / Exam
Kit from one of the ACCA approved content providers they contain a great number of exam standard questions (and answers) to practice on.
You should also use the free “Online Multiple Choice
Tests” and the “Flashcards” which you can find on on the
OpenTuition website. http://opentuition.com/acca/ December 2015 Examinations 

Paper F2

ACCA F2 / FIA FMA

Free lectures are available on opentuition.com

CONTENTS
1

2
3
4
5
6
7
8
9

10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

Accounting for Management
Sources of Data
Presenting Information
Cost Classification
Inventory Control
Accounting for labour
Accounting for Overheads
The Management Accountant’s Profit Statement – Absorption Costing
The Management Accountant’s Profit Statement – Marginal Costing
Process Costing – Introduction
Process Costing – Losses
Process Costing – Work-in-Progress
Process Costing – Joint Products…...

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