E-Book Content
ACCA
Paper F2 Management accounting Essential text
British library cataloguinginpublication data A catalogue record for this book is available from the British Library.
Published by: Kaplan Publishing UK Unit 2 The Business Centre Molly Millars Lane Wokingham Berkshire RG41 2QZ ISBN 978 1 84710 535 6 © Kaplan Financial Limited, 2008 Printed and bound in Great Britain. Acknowledgements We are grateful to the Association of Chartered Certified Accountants and the Chartered Institute of Management Accountants for permisssion to reproduce past examination questions. The answers have been prepared by Kaplan Publishing. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Kaplan Publishing.
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Contents Page Chapter 1
The nature and purpose of management accounting
Chapter 2
Types of cost and cost behaviour
15
Chapter 3
Business mathematics
41
Chapter 4
Ordering and accounting for inventory
57
Chapter 5
Order quantities and reorder levels
71
Chapter 6
Accounting for labour
89
Chapter 7
Accounting for overheads
109
Chapter 8
Marginal and absorption costing
139
Chapter 9
Relevant costing
165
Chapter 10
Dealing with limiting factors
181
Chapter 11
Job, batch and process costing
201
Chapter 12
Service and operation costing
239
Chapter 13
Budgeting
251
Chapter 14
Standard costing
275
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chapter Intro
Paper Introduction
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