Professional Documents
Culture Documents
Exam Structure
Duration: 2 hours Mode: Available in both Paper-based exam as well as Computer-based exam (CBE) formats Format: Contain 50 questions. All questions are compulsory Exam Structure 40 questions (2 marks each) 10 questions (1 mark each) Total
Adapted from ACCA Syllabus on www.accaglobal.com
Syllabus
Part A: The nature and purpose of cost and management accounting Part B: Cost classification, behaviour and purpose Part C: Business mathematics and computer spreadsheets Part D: Cost accounting techniques Part E: Budgeting and standard costing Part F: Short-term decision-making techniques
Marks 80 10 90
Syllabus Outline for ACCA F2-Management Accounting
Part A
The nature and purpose of cost and management accounting
Accounting for management Cost and management accounting versus financial accounting
Part B
Cost classification, behaviour and purpose
Production and non-production costs Direct and indirect costs Fixed and variable costs
Part C
Business mathematics and computer spreadsheets
Dealing with uncertainty Statistics for business Use of computer spreadsheets
Part D
Cost accounting techniques
Accounting for materials Accounting for labour Accounting for overheads Marginal and absorption costing Job and batch costing Process costing Service/operation costing
Adapted from ACCA Syllabus on www.accaglobal.com Syllabus Outline for ACCA F2-Management Accounting
Part E
Budgeting and standard costing
Nature and purpose of budgeting Functional budgets Flexible budgets and standard costing Basic variance analysis under absorption and marginal costing Reconciliation of budgeted profit to actual profit
Part F
Short-term decision-making techniques
Cost-volume-profit analysis Relevant costing Limiting factors