This paper develops knowledge and understanding of the application of management accounting techniques to support the management processes of planning, control and decision-making. Meanwhile, this paper provides the basic techniques required to enable the students to develop the various methods into more complex problems at later parts of ACCA. Students will understanding the methods and techniques encountered in this paper to ensure that they can taken them further in subsequence paper F5 and paper P5。
管理会计的目的是为了组织创造价值和保值而收集、分析、传递和使用与决策相关的财务和非财务信息。F2 （Management accounting）属于ACCA的知识课程之一，介绍了为管理者执行计划、控制、决策提供信息支持的管理会计基础方法和技术。通过F2的学习，一方面可以掌握基础的管理会计方法和工具，另一方面可以为ACCA后续 F5（Performance Management，业绩管理）、F9（Financial Management，财务管理）和P5（ Advanced Performance Management，高级业绩管理）课程的学习奠定基础。
Overview
Syllabus
- Chapter 1 Accounting for management
- 1.1 About paper F2
- 1.2 Data and information
- 1.3 Planning, control and decision-making
- 1.4 Management accounting and financial accounting
- Disccusion 1
- Quiz 1
- Chapter 2 Sources of data
- 2.1 Sampling method-1
- 2.2 Sampling method-2
- Discussion 2
- Quiz 2
- Chapter 3 Cost classification
- 3.1 Direct and indirect cost
- 3.2 Cost classification based on function
- 3.3 Cost classification for the preparation of statements
- Discussion 3
- Quiz 3
- Chapter 4 Cost behaviour
- 4.1 Cost classification based on cost behavior
- 4.2 Analysing linear cost behavior: high-low method
- 4.3 Some terms about cost accounting
- Discussion 4
- Quiz 4
- Chapter 5 Accounting for materials
- 5.1 Stock control
- 5.2 Stock control levels
- 5.3 EOQ model
- 5.4 EOQ model and bulk discount
- 5.5 EBQ model
- 5.6 Pricing material issues-FIFO and LIFO
- 5.7 Pricing material issues-weighted average method
- 5.8 Stock control system
- Discussion 5
- Quiz 5
- Chapter 6 Accounting for labour
- 6.1 Measuring labour activity
- 6.2 Time work and piecework scheme
- 6.3 Bonus schemes-1
- 6.4 Bonus schemes-2
- 6.5 Labour turnover
- 6.6 Accounting for labour costs
- Discussion 6
- Quiz 6
- Chapter 7 Accounting for overhead
- 7.1 Accounting for overhead
- 7.2 Overhead allocation
- 7.3 Overhead apportionment-stage 1
- 7.4 Overhead apportionment-stage 2
- 7.5 Overhead absorption
- 7.6 Over-under absorbed overhead
- Discussion 7
- Quiz 7
- Chapter 8 Absorption and marginal costing
- 8.1 Marginal costing and contribution
- 8.2 Profit statement under AC and MC
- 8.3 Reconciliation of profits under AC and MC
- Dissusion 8
- Quiz 8
- Chapter 9 Job, batch and service costing
- 9.1 Costing methods
- 9.2 Job costing
- 9.3 Batch costing
- 9.4 Service costing
- 9.5 Example of service costing
- Discussion 9
- Quiz 9
- Chapter 10 Process costing
- 10.1 Main areas of complexity in process costing
- 10.2 Normal losses, abnormal losses and gains
- 10.3 Scrap value of normal loss
- 10.4 Scrap value of abnormal loss and abnormal gain
- 10.5 Valuing closing WIP
- 10.6 Valuing opening WIP- FIFO
- 10.7 Valuing opening WIP- Weighted average cost method
- Discussion 10
- Quiz 10
- Chapter 11 Process costing, joint product and by-product
- 11.1 Joint products
- 11.2 By-product
- Discussion 11
- Quiz 11
- Chapter 12 Forecasting
- 12.1 Correlation
- 12.2 Linear regression analysis
- 12.3 Finding the trends of time series
- 12.4 Finding the seasonal variations of time series - Additive model
- 12.5 Finding the seasonal variations of time series - Multiplicative model
- 12.6. Index numbers
- 12.7 Index numbers and forecasting
- Discussion 12
- Quiz 12
- Chapter 13 Budgeting
- 13.1 Budgetary planning and control systems
- 13.2 Fixed and flexible budget
- Dicussion 13
- Quiz 13
- Chapter 14 The budgetary process
- 14.1 Steps in the preparation of a budget
- 14.2 Functional budgets
- 14.3 Cash budget
- Discussion 14
- Quiz 14
- Chapter 15 Making budgets work
- 15.1 Dysfunctional behaviour in budget
- 15.2 Budget set ways
- Discussion 15
- Quiz 15
- Chapter 16 Methods of project appraisal
- 16.1 Capital expenditure budget
- 16.2 The time value of money
- 16.3 Annuities
- 16.4 The NPV (net present value) method
- 16.5 The IRR (Internal rate of return) method
- 16.6 The payback method
- Discussion 16
- Quiz 16
- Chapter 17 Standard costing and cost variances
- 17.1 Standard costing
- 17.2 Material cost variance
- 17.3 Labour cost variance
- 17.4 Variable production overhead variance
- 17.5 Fixed production overhead variance-1
- 17.6 Fixed production overhead variance-2
- Discussion 17
- Quiz 17
- Chapter 18 Sale variances and operating statements
- 18.1 Sales variances
- 18.2 Operating statements under absorption costing
- 18.3 Operating statements under marginal costing
- Discussion 18
- Quiz 18
- Final exam
- Final exam
- 期末考试
Taught by
Peiyu Ou
