F2 - BPP - Management Accounting (MA) - STUDY TEXT and EXAM KIT

Friday, April 01, 2022

What is F2 Management Accounting (MA)?

It is, as the word implies, management, cost management (costing), and budget management.

It is part of the ACCA Qualification Foundation Level and will help you prepare for more difficult areas in the future. Costing, Budgeting, and Performance Measurement will be covered in the ACCA F2 Management Accounting paper.

Overall Aim of the Management in Accounting (MA) Syllabus

F2 Management Accounting (MA) aims to provide an understanding of management accounting techniques in order to develop management skills in planning, controlling, and monitoring performance in a wide range of business contexts.

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Syllabus of Management Accounting (MA)

The Management Accounting (MA) syllabus will help candidates understand the elements of management accounting that are primarily used to make and support decisions.

The MA syllabus begins with an introduction to the nature and source of management information, as well as its purpose, and is followed by statistical methods for data analysis. The curriculum then moves on to cost accounting and costing techniques, which are essential for any business management accountant.

The syllabus then examines budgeting, standard costing, and variance analysis as tools for planning and controlling business operations. The syllabus concludes with an overview of performance measurement and monitoring in organizations.

How to pass the ACCA F2 Management Accounting (MA) exam?

The F2 ACCA exam is a two-hour examination covering the entire syllabus.

Section A will include 30 objective test questions worth two marks and 16 questions worth one mark, while Section B will include 6 multi-task questions worth four marks each, covering the six areas of the aforementioned syllabus.

To pass the ACCA foundation level exam, you must obtain a score of 50% or higher, which is more than achievable with proper preparation.


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