Course Content
F2 : Management Accounting (MA/FMA)
Key Topics in ACCA MA (F2) Cost Accounting: Direct/indirect costs, fixed/variable costs, cost objects, cost units. Costing Techniques: High-low method, target costing, cost-plus pricing. Budgeting: Preparation, use in planning and control, forecasting. Standard Costing & Variance Analysis: Comparing actual vs. expected results. Performance Measurement: Using ratios, interpreting performance. Statistical Techniques: Introduction to data analysis. Exam Format (Computer-Based Exam - CBE) Duration: 2 hours. Section A: 35 Objective Test (OT) questions (2 marks each). Section B: 3 Multi-Task Questions (MTQs) (10 marks each), often on Budgeting, Standard Costing, and Performance Measurement. Format: Questions test knowledge, comprehension, and application; spreadsheet elements may appear. How to Pass Practice OTs: Do many objective test questions for all syllabus areas. Master MTQs: Focus on budgeting, standard costing, and performance measurement. Use ACCA Resources: Utilize the Study Hub for free materials, quizzes, and specimen exams. Understand Exam Technique: Read questions carefully, manage time, and tackle easier questions first. Review Examiner Guidance: Check technical articles and specimen exams for question styles and common pitfalls.
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Association Of Charted Certified Accountant (ACCA) (F2/MA)