ACCA F2/FMA Study Text EBook PDF Dec 2012 - Accasupport.com

153 Pages·2016·6.13 MB·English

by  Murtaza Lanewala

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ACCA F2 EBOOk
EXAM TOPICS
Note: click the cross-reference below for easy navigation. Click or
press Ctrl+Home to see table of exam topics.
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

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KEY TERMS
BROWSE BY KEY TERM
Blanket Rate or Single Factory Wide
A
Rate ........................................ 106
Absorption Costing .................... 106
Budget Committee ..................... 118
Accurate ...................................... 41
Budget Period ............................ 118
Achievable ................................. 147
Budget Policy Manual................. 118
Acid Test Ratio ........................... 142
Budgeting ................................... 118
Activity Based Costing (ABC) ...... 116
Buffer Stock ................................ 100
Additive Model .......................... 120
C
Administration Overheads ........... 61
Capacity Ratio .................... 104, 143
Attendance Sheet ...................... 103
Cash Budgets .............................. 123
Authoritative. ............................... 41
Chain Based Index Number ........ 121
Average Inventory Level ............ 100
Clear ........................................... 147
Avoidable Cash Flows ................ 127
Clustered Sampling ...................... 55
Avoidable Idle Time Cost ............ 103
Coefficient of Correlation ........... 120
B
Coefficient of Determination ...... 120
Balance Score Card .................... 142
Committed Cost ......................... 127
Bar Charts .................................... 93
Competitive Benchmarking ........ 147
Batch Costing ............................. 110
Competitive Performance .......... 147
Benchmarking ............................ 147
Complete...................................... 41
Compound Interest .................... 127
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Compounding ............................ 127 Departmental Overhead Absorption
Rate ........................................ 106
Consumer Price Index (CPI) ........ 120
Deseasonalisation ...................... 120
Contribution .............................. 108
Determinants ............................. 147
Control ......................................... 39
Dimensions ................................ 147
Control Reports .......................... 130
Direct Cost ................................... 62
Controllability ............................ 147
Direct Expense ............................. 63
Controllable Cash Flows ............. 127
Direct Labour ............................... 63
Conversion Cost ......................... 112
Direct Labour Budget ................. 123
Cost Centres........................... 78, 79
Direct Materials ........................... 63
Cost Objects ................................. 78
Direct Method ............................ 106
Cost Units .................................... 78
Direct Relationship ................. 76, 77
Cost Value .................................. 145
Directly Attributable Fixed Cost.. 127
Cost-beneficial. ............................ 41
Discounted Cash Flow ........ 126, 127
Costs Behaviour ........................... 67
Discounting ................................ 127
Critical Success Factors (CSF) ..... 142
Discretionary Costs .................... 145
Current Asset Ratio .................... 142
Dispatch Note .............................. 98
Cyclical Variations ...................... 120
Distribution .................................. 51
D
Dividend Cover ........................... 142
Data ............................................. 40
E
Decision Making ........................... 39
Easy to use. .................................. 41
Delivery Note (DN) ....................... 98
Economy .................................... 143
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Effective Interest Rate ............... 127 Flexibility .................................... 147
Effectiveness .............................. 143 Forecasting ................................. 120
Efficiency ................................... 143 Free Inventory .............................. 98
Efficiency Ratio .................. 104, 143 Frequency .................................... 50
Equity ......................................... 147 Functional Benchmarking ........... 147
Equivalent Cost Units ................. 112 Functional Budgets ..................... 123
Esteem Value ............................. 145 Future Cash Flows ...................... 127
Exchange Value .......................... 145
G
Extrapolation ............................. 120
Goods Received Note (GRN) ......... 98
F
grapevine ..................................... 47
FIFO (first in first out) ................. 100 Gross Profit Margin .................... 142
Finance Overheads ...................... 62 Group Bonus Schemes ............... 103
Financial accounting .................... 36
H
Financial Gearing ....................... 142
Heterogeneity ............................ 143
Financial Performance ............... 147
High Low Method ......................... 73
Finished Goods ............................ 98
Holding Cost ............................... 100
Fisher Formula ........................... 127
Hourly Rate Basis ....................... 103
Fixed Costs ........................... 69, 127
I
Fixed Costs per Unit ..................... 70
Idle Time Costs ........................... 103
Fixed Production Overhead Capacity
Variance ................................. 136
Incremental Piece Work System . 103
Fixed Production Overhead
Index Numbers ........................... 120
Variance ................................. 136
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Indirect Cost ................................ 62 L
Indirect Expenses ......................... 64
Labour Cost Variance ................. 136
Indirect Labour ............................ 64
Labour Turnover ......................... 103
Indirect Materials ........................ 64
Life Cycle Costing ....................... 116
Indirect Relationship .................... 76
LIFO (last in first out) .................. 100
Individual Bonus Schemes .......... 103
Line Graphs .................................. 91
Information .................................. 40
Linear Relationship ....................... 75
Innovation ................................. 147
M
Intangibility ................................ 143
Management accounting ............. 36
Interest Cover ............................ 142
Margin ........................................ 100
Internal Rate of Return (IRR) ...... 128
Marginal Costing ........................ 108
Interpolation .............................. 120
Mark up ...................................... 100
Inventory Turnover .................... 142
Master Budgets .......................... 123
Investment Centre ....................... 80
Material Cost Variance ............... 136
Irrelevant Cash Flows ......... 126, 127
Material Requisition Note (MRN) . 98
J
Maximum Inventory Level .......... 100
JIT .............................................. 145
Minimum Guaranteed Pay ......... 103
Job Costing ................................. 110
Minimum Inventory Level .......... 100
Job Sheet ................................... 103
Mission Statement ..................... 140
K Motivation ................................. 147
Moving Averages ........................ 120
Key Performance Indicators (KPI)
............................................... 142
Multiplicative Model .................. 120
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Multistage Sampling .................... 56 P
N Payback Period ........................... 128
Periodic Inventory System .......... 100
Net Present Value (NPV) ............ 127
Perish-ability .............................. 143
Non Controllable Cash Flows ..... 127
Perpetuity .................................. 128
Non Financial Performance
Measures ................................ 142
Physical Measurement Method . 112
Non Linear Relationship ............... 76
Physical Stock Taking .................... 99
Non-production costs .................. 60
Pie Charts ..................................... 94
O
Piece Work Systems ................... 103
Objectives .................................... 38 Planning ....................................... 38
Operating Profit Margin ............. 142 Population .................................... 49
Operational Gearing .................. 142 Pre-determined Overhead
Absorption Rate .............. 105, 106
Operational Objectives .............. 140
Prime Cost .................................. 112
Operational Planning ................... 40
Principle Budget Factor .............. 123
Opportunity Cost ....................... 127
Probability .................................... 52
Optimal or Economic Batch
Quantity (EBQ) ....................... 100 Process Costing .......................... 112
Optimal or Economic Order Production Budget ..................... 123
Quantity (EOQ) ....................... 100
Production costs .......................... 60
Ordering Cost ............................. 100
Production or Factory Overheads
Overhead Budget ....................... 123 (F.O.H) ...................................... 64
Overtime Premiums ................... 103 Production Volume Ratio ... 104, 143
Ownership ................................. 147 Profit Centres ............................... 79
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Purchase Invoice (PI) or Supplier Resource Utilization ................... 147
Invoice ...................................... 98
Responsibility Accounting .. 129, 130
Purchase Order (PO) .................... 98
Responsibility Centres .................. 78
Purchase Requisition Note (PRN) . 98
Results........................................ 147
Purchase Return Notes or Debit
Retail Price Index (RPI) ............... 120
Note ......................................... 98
Return on Capital Employed (ROCE)
Q
................................................ 143
Quality ....................................... 147 Return on Equity (ROE) .............. 143
Quick Ratio ................................ 142 Return on Investment (ROI) ....... 143
Quota Sampling ........................... 56 Revenue Centres .......................... 79
Rewards ..................................... 147
R
S
Random Sampling ........................ 52
Random Variations .................... 120 Salary ......................................... 103
Raw Materials .............................. 98 Sales Budget ............................... 123
Raw Materials Budget ................ 123 Sales Invoice ................................. 98
Reciprocal Method (Repeated Sales Return Notes or Credit Note.
Distribution Method) .............. 106 .................................................. 98
Regression Analysis .................... 120 Sales Value Method ................... 112
Relevant ....................................... 41 Sales Variance ............................ 136
Relevant Cash Flows .......... 126, 127 Sample ......................................... 49
Reorder Level ............................. 100 Sample Size .................................. 50
Re-Order Quantity ..................... 100 Scatter Graph ............................... 92
Residual Income (RI) .................. 143 Scenario Planning ....................... 123
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Seasonal Variations .................... 120 Stratified Sampling ....................... 53
Selling & Distribution Overheads . 61 Sunk Cost ................................... 127
Semi-Variable Costs ..................... 72 Systematic Sampling .................... 53
Share Options ............................ 132
T
Simple Aggregate Index Numbers
Tables ........................................... 91
............................................... 121
Tactical Objectives ..................... 140
Simple Interest ........................... 127
Tactical Planning .......................... 40
Simultaneity ............................... 143
Target Costing ............................ 116
Spread Sheet .............................. 121
Tender Document ........................ 98
Spurious Relationship .................. 77
Time Based Schemes .................. 103
Standard Costing ........................ 134
Time Series Analysis ................... 120
Standard Deviation ...................... 52
Time Sheet ................................. 103
Standard Error ............................. 51
Timely. ......................................... 41
Standards ................................... 147
Total Cost ..................................... 73
Step Down Method .................... 106
Total Quality Management (TQM)
Step-Fixed Costs ........................... 71
................................................ 116
Stipends ..................................... 103
Trade Payable Turnover ............. 142
Stock Out Costs .......................... 100
Trade Receivable Turnover ......... 142
Store Ledger Card ........................ 98
Trend .......................................... 120
Strategic Benchmarking ............. 147
U
Strategic Objectives ................... 140
Unavoidable Cash Flows ............. 127
Strategic Planning ........................ 40
Unavoidable Idle Time Cost ........ 103
Strategies ..................................... 39
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Under & Over Absorption .......... 106 Variable Costs per Unit ................. 68
Unit Costs .................................... 78 Variable Production Overhead
Variance .................................. 136
Use Value ................................... 145
W
User-targeted. ............................. 41
Wage Rate Basis ......................... 103
V
Weighted Average Method ........ 100
Value Analysis ............................ 145
What If Analysis.......................... 123
Value for Money ........................ 143
Work in Progress (WIP) ................ 98
Variable Cash Flows ................... 127
Work Study ................................ 145
Variable Costs (Marginal Costs) ... 67

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