Management Accounting (MA)
This article will focus on measures of financial performance and will detail the skills and knowledge expected from candidates in the F2/FMA exam.
Fixed overhead absorption
Objective testing questions involving the under or over absorption of overhead and fixed overhead volume variances commonly cause difficulties for F2/FMA candidates. This article looks at a graphical explanation of fixed overhead absorption.
Effective presentation and communication of information using charts
This article looks at the variety of chart types and the features that make a particular chart type appropriate for the type of data being presented. Some useful tips on presentation are also provided, together with guidance on interpreting the data presented in the charts.
Re-apportionment of service cost centre costs
This article looks at the various methods of re-apportioning service cost centre costs.
A company needs to produce a cash budget in order to ensure that there is enough cash within the business to achieve the operational levels set by the functional budgets.
This article looks at the process costing method, which is used mainly in manufacturing where units are mass-produced through one or more processes.
The theory and the practicality of inventory management and control.
Study support videos
F2/FMA MTQ advice
Andrew Mower from Kaplan discusses the new format of the F2 exam taking effect in 2014, and looks at how to tackle the new multi-task questions (MTQs).
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Accounting for labour
Andrew Mower from Kaplan looks at tackling an exam question on accounting for labour, focusing on direct and indirect labour, remuneration methods, labour turnover and labour ratios.
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Advice for students retaking exams
This video is about turning your exam fail into a pass at your next attempt. It suggests ways to reflect on where you went wrong, how to draw up an effective study plan, and practising exam questions.
Examiner's guidance: Changes to the structure of F2/FMA
A new exam format will be introduced for F2/FMA from 26 February 2014 for the computer-based exam (CBE) and from June 2014 for the paper-based exam. The purpose of this article is to brief candidates on points to bear in mind when attempting the new style of questions in Section B of the exam.
F2 – A guide to using the examiner’s reports
Guidance to help you if you are taking the F2 exam for the first time as this takes you through how to use the examiner’s reports as part of your revision phase as directed by the self-study guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.
F2 – A guide to reflection for retake students
Guidance to help you if you are retaking the F2 exam as this takes you through the process of reflection using the examiner’s reports as directed in the retake guides. This document will help you to understand how you should be using the examiner’s reports to make the best use of them.
How to answer multiple-choice questions
Answering MCQs successfully requires you to develop a range of skills and exam techniques. Taking the steps set out in this article will help you to maximise your marks.
This article considers the benefits of computer-based exams (CBEs), highlights the points that you need to be aware of when completing ACCA's current CBEs, and looks at the different types of questions.
How to prepare for Knowledge module exams
This article identifies some key steps in preparing Knowledge module exams and briefly discusses the wide range of resources available on the ACCA website, provided as guidance for students.
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