... 72,761)
115,861
217,323
PASSING THE FMA /F2 EXAM
ix
Passing the FMA /F2 exam
To access FIA and ACCA syllabuses, visit the ACCA website.
http://www.accaglobal.com
The exam
You can take this ... production overheads
6,000
Actual fixed production overheads = $36,000 – $6,000
= $30,000
FMA /F2 MANAGEMENT ACCOUNTING
130
7.9 B Reduction in number of employees = 30 –...
... for this question was 30%. The question is discussed in
detail in the examiner’s report on the ACCA website.
PART A: THE BUSINESS ORGANISATION, ITS STAKEHOLDERS AND THE EXTERNAL ENVIRONMENT
... (iii) and (iv)
C (i) and (iii)
D (ii) and (iv) (2 marks)
USING YOUR BPP PRACTICE AND REVISION KIT
ix
Using your BPP Practice and Revision Kit
Aim of this Practice and Revision Kit
To ... Do not attempt any
questions if you are unable to fill in any of the blanks - go back to your BPP Interactive Text and
revise first.
When you are revising a topic, think about the mistak...
... coverage, the BPP Learning Media Practice and Revision
Kit provides excellent, ACCA- approved support for your revision.
Tackling revision and the exam
Using feedback obtained from ACCA examiners ... Media – the sole Platinum Approved Learning Partner -
content
As ACCA s sole Platinum Approved Learning Partner – content, BPP Learning Media gives you the unique
opportunity to use...
... controlled.
F5 is the middle paper in the management accounting section of the qualification structure. F2 concerns just
techniques and P5 thinks strategically and considers environmental factors. F5 ... are required?
You are expected to have a core of management accounting knowledge from Paper F2
You will be required to carry out calculations, with clear workings and a logical st...
... upon the use of expected values to deal with risk and uncertainty seen in
Management Accounting (F2) . This will be also be developed further in the Professional level paper Advanced
Performance
...
fail to do this in their exam.
Easy marks. Identifying the legal issues involved.
ACCA examiner’s answers. The ACCA examiner’s answer to this question can be found at the back of this kit.
Examiner's ... purposes.
Easy marks. Generating examples of invitations to treat in part (a).
ACCA examiner’s answers. The ACCA examiner’s answer to this question can be found at the back o...