ACCA Paper F2 Management accounting Study system
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No coin nor oath required. For personal study only.
✦ Synopsis
ATC International, 2007.
Contents.
Cost and management accounting vs financial accounting.
Costs classification, conseipts and terminology.
Accounting for materials.
Labour.
Overheads.
Marginal vs. absorption costing.
Cost bookkeeping.
Job, batch and contract costing.
Process costing.
Service costing.
Budgeting.
Standard costing and variance analysis.
CVP analysis.
Relevant costs.
Limiting factors.
Business mathematics.
Appendix 1 - Linear equations.
✦ Subjects
Финансово-экономические дисциплины;Бизнес-курс ACCA
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