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Exam Objectives ACCA F2: Management Accounting

Exam Structure and Syllabus


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 apply cost accounting techniques Prepare and coordinate budgets and standard costing for planning, feedback and control Use management accounting techniques to make and support decision-making.
Adapted from ACCA Syllabus on www.accaglobal.com Syllabus Outline for ACCA F2-Management Accounting

Adapted from ACCA Syllabus on www.accaglobal.com

Syllabus Outline for ACCA F2-Management Accounting

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

Adapted from ACCA Syllabus on www.accaglobal.com

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

Adapted from ACCA Syllabus on www.accaglobal.com

Syllabus Outline for ACCA F2-Management Accounting

Adapted from ACCA Syllabus on www.accaglobal.com

Syllabus Outline for ACCA F2-Management Accounting

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

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

Adapted from ACCA Syllabus on www.accaglobal.com

Syllabus Outline for ACCA F2-Management Accounting

Adapted from ACCA Syllabus on www.accaglobal.com

Syllabus Outline for ACCA F2-Management Accounting