Ebook ACCA F2 Study text Management Accounting

Publishing F2 Study Text Management Accounting ACCA Publishing ACCA Distance Learning Courses Learn quickly and efficiently Using a blended learning approach, our distance learning package will steer you towards exam success. Our aim is to teach you all you need to know and give you plenty of practice, without bombarding you with excessive detail. We therefore offer you the following tailored package: � Access to our dedicated distance learning website – where you’ll find a regular blog from the distance learning department – reminders, hints and tips, study advice and other ideas from tutors, writers and markers – as well as access to your course material � Tutor support – by phone or by email, answered within 48 hours � The handbook – outlining distance learning with us and helping you understand the ACCA course Study phase � The key study text – covering the syllabus without excessive detail and containing a bank of practice questions for plenty of reinforcement of key topics � A key study guide – guiding you through the study text and helping you revise � An online question bank for additional reinforcement of knowledge Revision phase � An exam kit – essential for exam preparation and packed with exam- standard practice questions � 2 tutor-marked mock exams to be sat during your studies � Key notes - highlighting the key topics in an easy-to-use format Total price: £160.95 Visit us at www.emilewoolfpublishing.com distancelearning@emilewoolfpublishing.com tel: +44(0) 1483 225746 ACCA Paper F2 Management Accounting Welcome to Emile Woolf‘s study text for Paper F2 Management Accounting which is: ④ Written by tutors ④ Comprehensive but concise ④ In simple English ④ Used around the world by Emile Woolf Colleges including China, Russia and the UK Publishing Second edition published by Emile Woolf Publishing Limited Crowthorne Enterprise Centre, Crowthorne Business Estate, Old Wokingham Road, Crowthorne, Berkshire RG45 6AW Email: info@ewiglobal.com www.emilewoolfpublishing.com © Emile Woolf Publishing Limited, September 2010 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, without the prior permission in writing of Emile Woolf Publishing Limited, or as expressly permitted by law, or under the terms agreed with the appropriate reprographics rights organisation. You must not circulate this book in any other binding or cover and you must impose the same condition on any acquirer. Notice Emile Woolf Publishing Limited has made every effort to ensure that at the time of writing the contents of this study text are accurate, but neither Emile Woolf Publishing Limited nor its directors or employees shall be under any liability whatsoever for any inaccurate or misleading information this work could contain. British Library Cataloguing in Publications Data A catalogue record for this book is available from the British Library. ISBN: 978‐1‐84843‐004‐4 Printed and bound in Great Britain. Acknowledgements The syllabus and study guide are reproduced by kind permission of the Association of Chartered Certified Accountants. ii Go to www.emilewoolfpublishing.com for Q/As, Notes & Study Guides © EWP Paper F2 Management Accounting C Contents Page Syllabus and study guide 1 Formulae 9 Chapter 1: The nature and purpose of cost and management accounting 11 Chapter 2: Cost classification 25 Chapter 3: Cost behaviour and cost estimation 41 Chapter 4: Business mathematics and computer spreadsheets 61 Chapter 5: Accounting for materials and labour 87 Chapter 6: Accounting for overheads 125 Chapter 7: Accounting for costs: ledger entries 161 Chapter 8: Marginal costing and absorption costing 177 Chapter 9: Job costing, batch costing and service costing 193 Chapter 10: Process costing 203 Chapter 11: Budgeting 239 Chapter 12: Standard costing and variance analysis 257 Chapter 13: Cost-volume-profit (CVP) analysis 305 Chapter 14: Relevant costs 321 Chapter 15: Limiting factors and linear programming 339 Appendix: Spreadsheets 361 Answers to exercises and practice multiple choice questions 371 Practice questions 401 Answers to practice questions 423 Index 451 © EWP Go to www.emilewoolfpublishing.com for Q/As, Notes & Study Guides iii ... - tailieumienphi.vn