ACCA Paper F2/FMA – Management Accounting – is concerned with managing the business so as to achieve better performance.

ACCA F2/FMA aims 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.

For a detailed syllabus, please download from the ACCA Website.

APPROACH TO EXAMINING THE SYLLABUS

The syllabus is assessed by a two hour paper-based or computer-based examination.

Questions will assess all parts of the syllabus and will test knowledge and some comprehension or application of this knowledge. The examination will consist of two sections.

Section A will contain 35 two mark objective questions.

 Section B will contain 3 ten mark multi-task questions each of which will examine Budgeting, Standard costing and Performance measurement sections of the syllabus.

Course Curriculum

Section A The nature, source and purpose of management information
Unit FMA A1: Accounting for management
Unit FMA A1: Accounting for management Details FREE 02:00:00
This unit is free. It assumes no prior knowledge of Management Accounting
Quiz Unit FMA A1: Accounting for management 00:00:00
Unit FMA A2: Sources of data
Unit FMA A2: Sources of data Details 00:00:00
Quiz Unit FMA A2: Sources of data 00:00:00
Unit FMA A3: Cost classifications
Unit FMA A3: Cost classifications Details 00:00:00
Quiz Unit FMA A3: Cost classifications 00:00:00
Unit FMA A4: Presenting information
Unit FMA A4: Presenting information Details 00:00:00
Quiz Unit FMA A4: Presenting information 00:00:00
Section B: Cost accounting techniques:
Unit FMA B1: Accounting for material, labour and overheads
Unit FMA B1: Accounting for material, labour and overheads Details 00:00:00
Quiz Unit FMA B1: Accounting for material, labour and overheads 00:00:00
Unit FMA B2: Absorption and marginal costing
Unit FMA B2: Absorption and marginal costing Details 00:00:00
Quiz Unit FMA B2: Absorption and marginal costing 00:00:00
Unit FMA B3: Cost accounting methods
Unit FMA B3: Cost accounting methods Details 00:00:00
Quiz Unit FMA B3: Cost accounting methods 00:00:00
Unit FMA B4: Alternative cost accounting principles
Unit FMA B4: Alternative cost accounting principles Details 00:00:00
Quiz Unit FMA B4: Alternative cost accounting principles 00:00:00
Section C: Budgeting
Unit FMA C1: Nature and purpose of budgeting
Unit FMA C1: Nature and purpose of budgeting Details 00:00:00
Quiz Unit FMA C1: Nature and purpose of budgeting 00:00:00
Unit FMA C2: Statistical techniques
Unit FMA C2: Statistical techniques Details 00:00:00
Quiz Unit FMA C2: Statistical techniques 00:00:00
Unit FMA C3: Budget preparation
Unit FMA C3: Budget preparation Details 00:00:00
Quiz Unit FMA C3: Budget preparation 00:00:00
Unit FMA C4: Flexible budgets
Unit FMA C4: Flexible budgets Details 00:00:00
Quiz Unit FMA C4: Flexible budgets 00:00:00
Unit FMA C5: Capital budgeting and discounted cash flow
Unit FMA C5: Capital budgeting and discounted cash flow Details 00:00:00
Quiz Unit FMA C5: Capital budgeting and discounted cash flow 00:00:00
Unit FMA C6: Budgetary control and reporting
Unit FMA C6: Budgetary control and reporting Details 00:00:00
Quiz Unit FMA C6: Budgetary control and reporting 00:00:00
Unit FMA C7: Behavioral aspects of budgeting
Unit FMA C7: Behavioral aspects of budgeting Details 00:00:00
Quiz Unit FMA C7: Behavioral aspects of budgeting 00:00:00
Section D: Standard costing
Unit FMA D1: Standard costing system
Unit FMA D1: Standard costing system Details 00:00:00
Quiz Unit FMA D1: Standard costing system 00:00:00
Unit FMA D2: Variance calculations and analysis
Unit FMA D2: Variance calculations and analysis Details 00:00:00
Quiz Unit FMA D2: Variance calculations and analysis 00:00:00
Unit FMA D3: Reconciliation of budgeted and actual profit
Unit FMA D3: Reconciliation of budgeted and actual profit Details 00:00:00
Quiz Unit FMA D3: Reconciliation of budgeted and actual profit 00:00:00
Section E: Performance measurement
Unit FMA E1: Performance measurement - overview
Unit FMA E1: Performance measurement – overview Details 00:00:00
Quiz Unit FMA E1: Performance measurement – overview 00:00:00
Unit FMA E2: Performance measurements - application
Unit FMA E2: Performance measurements – application Details 00:00:00
Quiz Unit FMA E2: Performance measurements – application 00:00:00
Unit FMA E3: Cost reductions and value enhancement
Unit FMA E3: Cost reductions and value enhancement Details 00:00:00
Quiz Unit FMA E3: Cost reductions and value enhancement 00:00:00
Unit FMA E4: Monitoring performance and reporting
Unit FMA E4: Monitoring performance and reporting Details 00:00:00
Quiz Unit FMA E4: Monitoring performance and reporting 00:00:00

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