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    ACCA Paper F2: Introduction To Paper F2 Management Accounting (MA) KPMG Connect

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    Crista Marinescu
    The document discusses the ACCA Paper F2 exam which covers management accounting. It aims to develop knowledge of preparing and processing cost and quantitative information to support management decision making. It outlines the syllabus content and exam structure.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    ACCA Paper F2: Introduction To Paper F2 Management Accounting (MA) KPMG Connect

    Uploaded by

    Crista Marinescu
    46 views6 pages
    The document discusses the ACCA Paper F2 exam which covers management accounting. It aims to develop knowledge of preparing and processing cost and quantitative information to support management decision making. It outlines the syllabus content and exam structure.

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    Introduction to F2

    Original Title

    3.Introduction to F2

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    The document discusses the ACCA Paper F2 exam which covers management accounting. It aims to develop knowledge of preparing and processing cost and quantitative information to support management decision making. It outlines the syllabus content and exam structure.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    46 views6 pages

    ACCA Paper F2: Introduction To Paper F2 Management Accounting (MA) KPMG Connect

    Uploaded by

    Crista Marinescu
    The document discusses the ACCA Paper F2 exam which covers management accounting. It aims to develop knowledge of preparing and processing cost and quantitative information to support management decision making. It outlines the syllabus content and exam structure.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    You are on page 1of 6

    ACCA Paper F2

    Introduction to Paper F2 Management Accounting (MA)

    KPMG Connect

    © 2009 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member
    firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in Romania.
    Paper F2 - 1
    Aim of Paper F2 Management Accounting

    To develop knowledge and understanding of how to


    prepare and process basic cost and quantitative
    information to support management in planning and
    decision-making in a variety of business contexts.

    © 2009 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member
    firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in Romania.
    Paper F2 - 2
    Position in overall syllabus

    Advanced Performance
    Management (P5)

    Performance Management Financial Management


    (F5) (F9)

    Accountnant in Business Management Accounting


    (F1) (F2)

    © 2009 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member
    firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in Romania.
    Paper F2 - 3
    Syllabus content

    The nature and purpose of cost and management


    accounting
    Cost classification, behaviour and purpose
    Business mathematics and computer spreadsheets
    Cost accounting techniques
    Budgeting and standard costing
    Short-term decision-making techniques

    © 2009 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member
    firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in Romania.
    Paper F2 - 4
    Key areas of the syllabus

    Cost classification and behaviour


    Material, labour and overhead costs
    Absorption and marginal costing
    Process costing
    Standard costing
    CVP analysis
    Pricing methods

    © 2009 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member
    firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in Romania.
    Paper F2 - 5
    Exam structure

    Computer Based Exam


    Questions will draw from all parts of the syllabus and
    will contain both computational and non
    computational elements
    The examination will consist of 40 two-mark
    questions and 10 one-mark questions

    © 2009 KPMG Romania SRL, a Romanian limited liability company and a member firm of the KPMG network of independent member
    firms affiliated with KPMG International, a Swiss cooperative. All rights reserved. Printed in Romania.
    Paper F2 - 6

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