? ACCA 2014 All rights reserved.
  1
  Management Accounting
 ?。‵2/FMA)
  February 2014 to August
  2015
  This syllabus and study guide are designed to help
  with teaching and learning and is intended to
  provide detailed information on what could be
  assessed in any examination session.
  THE STRUCTURE OF THE SYLLABUS AND
  STUDY GUIDE
  Relational diagram with other papers
  This diagram shows direct and indirect links
  between this examination and other examinations
  which precede or follow it. Some examinations are
  directly underpinned by others. These links are
  shown as solid line arrows. The indirect links are
  shown as dotted line arrows. The relational diagram
  therefore indicates where learners are expected to
  have underpinning knowledge and where it would
  be useful to review previous learning before
  undertaking study.
  Overall aim of the syllabus
  This explains briefly the overall objective of the
  examination and indicates in the broadest sense the
  capabilities to be developed within the examination.
  Main capabilities
  This syllabus’s aim is broken down into several
  main capabilities which divide the syllabus and
  study guide into discrete sections.
  Relational diagram of main capabilities
  This diagram illustrates the flows and links between
  the main capabilities (sections) of the syllabus and
  should be used as an aid to planning teaching and
  learning in a structured way.
  Syllabus rationale
  This is a narrative explaining how the syllabus is
  structured and how the main capabilities or sections
  of the syllabus are linked. The rationale also
  explains in further detail what the examination
  intends to assess and how.
  Detailed syllabus
  This shows the breakdown of the main capabilities
  (sections) of the syllabus into subject areas. This is
  the blueprint for the detailed study guide.
  Approach to examining the syllabus
  This section briefly explains the structure of the
  examination and how it is assessed.
  Study Guide
  This is the main document that students and
  learning and content providers should use as the
  basis of their studies, instruction and materials
  respectively.
  Examinations will be based on the detail of the
  study guide which comprehensively identifies what
  could be assessed within any examination session.
  The study guide is a precise reflection and
  breakdown of the syllabus. It is divided into sections
  based on the main capabilities identified in the
  syllabus. These sections are divided into subject
  areas which relate to the sub-capabilities included
  in the detailed syllabus. Subject areas are broken
  down into sub-headings which describe the detailed
  outcomes that could be assessed in examinations.
  These outcomes indicate what exams may require
  students to demonstrate, and the broad intellectual
  level at which these may need to be demonstrated
 ?。?see intellectual levels below)。
  LEVEL OF ASSESSMENTS – INTELLECTUAL
  DEMAND
  ACCA qualifications are designed to progressively
  broaden and deepen the knowledge and skills
  demonstrated by the student at a range of levels
  through each qualification.
  Throughout, the study guides assess both
  knowledge and skills. Therefore a clear distinction is
  drawn, within each subject area, between assessing
  knowledge and skills and in assessing their
  application within an accounting or business
  context. The assessment of knowledge is denoted by
  a superscriptK and the assessment of skills is
  denoted by the superscriptS.
  ? ACCA 2014 All rights reserved.
  2
  VALUE OF ASSESSMENTS – GUIDED LEARNING
  HOURS AND EDUCATION RECOGNITION
  As a member of the International Federation of
  Accountants, ACCA seeks to enhance the education
  recognition of its qualification on both national and
  international education frameworks, and with
  educational authorities and partners globally. In
  doing so, ACCA aims to ensure that its qualifications
  are recognized and valued by governments,
  regulatory authorities and employers across all
  sectors. To this end, ACCA qualifications are
  currently recognized on the education frameworks in
  several countries. Please refer to your national
  education framework regulator for further
  information about recognition.
  GUIDE TO EXAM STRUCTURE
  The structure of examinations varies within and
  between modules and levels.
  The Foundations examinations contain 100%
  compulsory questions to encourage candidates to
  study across the breadth of each syllabus.
  All Foundations examinations are assessed by twohour
  paper based and computer based
  examinations.
  The pass mark for all FIA examination papers is
  50%.
  GUIDE TO EXAMINATION ASSESSMENT
  ACCA reserves the right to examine anything
  contained within any study guide within any
  examination session. This includes knowledge,
  techniques, principles, theories, and concepts as
  specified.
  For specified financial accounting, audit and tax
  papers, except where indicated otherwise, ACCA
  will publish examinable documents once a year to
  indicate exactly what regulations and legislation
  could potentially be assessed within identified
  examination sessions.
  For this examination regulation issued or legislation
  passed on or before 30th September 2013, will be
  assessed from February 2014 to August 31st 2015.
  Please refer to the examinable documents for the
  paper (where relevant) for further information.
  Regulation issued or legislation passed in
  accordance with the above dates may be
  examinable even if the effective date is in the future.
  The term issued or passed relates to when
  regulation or legislation has been formally approved.
  The term effective relates to when regulation or
  legislation must be applied to entity transactions
  and business practices.
  The study guide offers more detailed guidance on
  the depth and level at which the examinable
  documents will be examined. The study guide
  should therefore be read in conjunction with the
  examinable documents list.
  ? ACCA 2014 All rights reserved.
  3
  Qualification structure
  The qualification structure requires candidates who wish to gain the Diploma in Accounting and Business to pass
  the F1/FAB, the F2/FMA and the F3/FFA examinations and successfully complete the Foundations in
  Professionalism module.
  Syllabus structure
  The Foundations in Accountancy suite of
  qualifications is designed so that a student can
  progress through three discrete levels; Introductory
  Certificate level, Intermediate Certificate level and
  the Diploma level. Students are recommended to
  enter Foundations in Accountancy at the level which
  is most appropriate to their needs and abilities and
  to take examinations in order, but this is not a
  requirement.
  F1/FAB F2/FMA F3/FFA FiP*
  Diploma in
  Accounting
  and
  Business
  + + + =
  * Foundations in Professionalism
  P5
  F2
  MA1
  MA2
  FMA
  ACCA
  FIA
  P3
  F5
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  4
  Syllabus
  AIM
  To develop knowledge and understanding of
  management accounting techniques to support
  management in planning, controlling and monitoring
  performance in a variety of business context
  RATIONALE
  The syllabus for Paper FMA/F2, Management
  Accounting, introduces candidates to elements of
  management accounting which are used to make
  and support decisions.
  The syllabus starts by introducing the nature, the
  source and purpose of cost accounting and the
  costing techniques used in business which are
  essential for any management accountant .
  The syllabus then looks at the preparation and use
  of budgeting and standard costing and variance
  analysis as essential tools for planning and
  controlling business costs. The syllabus concludes
  with an introduction to measuring and monitoring
  the performance of an organisation
  MAIN CAPABILITIES
  On successful completion of this paper, candidates
  should be able to:
  A Explain the nature, source and purpose of
  management information
  B Explain and apply cost accounting techniques
  C Prepare budgets for planning and control
  D Compare actual costs with standard costs and
  analyse any variances
  E Explain and apply performance measurements
  and monitor business performance.
  RELATIONAL DIAGRAM OF MAIN CAPABILITIES
  The nature, source and purpose of management information (A)
  Budgeting
 ?。–)
  Cost accounting
  techniques
 ?。˙)
  Performance
  measurement
 ?。‥)
  Standard costing
 ?。―)
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  5
  DETAILED SYLLABUS
  A The nature, source and purpose of
  management information
  1. Accounting for management
  2. Sources of data
  3 Cost classification
  4 Presenting information
  B Cost accounting techniques.
  1. Accounting for material, labour and overheads
  2. Absorption and marginal costing
  3. Cost accounting methods
  4. Alternative cost accounting principles
  C Budgeting
  1. Nature and purpose of budgeting
  2. Statistical techniques
  3. Budget preparation
  4. Flexible budgets
  5 Capital budgeting and discounted cash flow
  6 Budgetary control and reporting
  7. Behavioural aspects of budgeting
  D Standard costing
  1 Standard costing system
  2 Variance calculations and analysis
  3 Reconciliation of budgeted and actual profit
  E Performance measurement
  1. Performance measurement - overview
  2 Performance measurement - application
  3 Cost reductions and value enhancement
  4. Monitoring performance and reporting
  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.
  .
  ? ACCA 2014 All rights reserved.
  6
  Study Guide
  A THE NATURE, SOURCE AND PURPOSE OF
  MANAGEMENT INFORMATION
  1. Accounting for management
  a) Describe the purpose and role of cost and
  management accounting within an
  organisation.[k]
  b) Compare and contrast financial accounting
  with cost and management accounting.[k]
  c) Outline the managerial processes of planning,
  decision making and control.[k]
  d) Explain the difference between strategic,
  tactical and operational planning.[k]
  e) Distinguish between data and information.[k]
  f) Identify and explain the attributes of good
  information.[k]
  g) Explain the limitations of management
  information in providing guidance for
  managerial decision-making.[k]
  2. Sources of data
  a) Describe sources of information from within
  and outside the organisation (including
  government statistics, financial press,
  professional or trade associations, quotations
  and price list.[k]
  b) Explain the uses and limitations of published
  information/data (including information from
  the internet) .[k]
  c) Describe the impact of general economic
  environment on costs/revenue.[k]
  d) Explain sampling techniques (random,
  systematic, stratified, multistage, cluster and
  quota) .[k]
  e) choose an appropriate sampling method in a
  specific situation.[s]
 ?。∟ote: Derivation of random samples will not
  be examined)
  3. Cost classification
  a) Explain and illustrate production and nonproduction
  costs.[k]
  b) Describe the different elements of non
  production costs- administrative, selling,
  distribution and finance.[k]
  c) Describe the different elements of production
  cost- materials, labour and overheads.[k]
  d) Explain the importance of the distinction
  between production and non production costs
  when valuing output and inventories.[k]
  e) Explain and illustrate with examples
  classifications used in the analysis of the
  product/service costs including by function,
  direct and indirect. fixed and variable, stepped
  fixed and semi variable costs.[s].
  f) Explain and illustrate the use of codes in
  categorising transaction.[k]
  g) Describe and illustrate, graphically, different
  types of cost *.[s]
  h) Use high/low analysis to separate the fixed and
  variable elements of total costs including
  situations involving semi variable and stepped
  fixed costs and changes in the variable cost per
  unit.[s]
  i) Explain the structure of linear functions and
  equations.[s]
  j) Explain and illustrate the concept of cost
  objects, cost units and cost centres.[s].
  k) Distinguish between cost, profit, investment and
  revenue centres.[k].
  l) Describe the differing needs for information of
  cost, profit, investment and revenue centre
  managers.[k]
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  4. Presenting information
  a) Prepare written reports representing
  management information in suitable formats
  according to purpose.[s]
  b) Present information using tables, charts and
  graphs (bar charts, line graphs, pie charts
  and scatter graphs) .[s].
  c) Interpret information (including the above
  tables, charts and graphs) presented in
  management reports.[s]
  B COST ACCOUNTING TECHNIQUES
  1. Accounting for material, labour and overheads
  a) Accounting for materials
 ?。╥) Describe the different procedures and
  documents necessary for the ordering,
  receiving and issuing of materials from
  inventory.[k]
 ?。╥i) Describe the control procedures used to
  monitor physical and ‘book’ inventory and
  to minimise discrepancies and losses.[k].
 ?。╥ii) Interpret the entries and balances in the
  material inventory account.[s].
 ?。╥v) Identify, explain and calculate the costs of
  ordering and holding inventory (including
  buffer inventory)[s]
 ?。╲) Calculate and interpret optimal reorder
  quantities.[s]
 ?。╲i) Calculate and interpret optimal reorder
  quantities when discounts apply.[s].
 ?。╲ii) Produce calculations to minimise inventory
  costs when inventory is gradually
  replenished.[s].
 ?。╲iii) Describe and apply appropriate methods
  for establishing reorder levels where
  demand in the lead time is constant.[s]
 ?。╥x) Calculate the value of closing inventory and
  material issues using LIFO, FIFO and
  average methods.[s]
  b) Accounting for labour
 ?。╥) Calculate direct and indirect costs of
  labour.[s]
 ?。╥i) Explain the methods used to relate input
  labour costs to work done.[k]
 ?。╥ii) Prepare the journal and ledger entries to
  record labour cost inputs and outputs.[s]
 ?。╥v) Describe different remuneration methods:
  time-based systems, piecework systems
  and individual and group incentive
  schemes.[k]
 ?。╲) Calculate the level, and analyse the costs
  and causes of labour turnover.[s]
 ?。╲i) Explain and calculate labour efficiency,
  capacity and production volume ratios.[s]
  (vii) Interpret the entries in the labour
  account.[s]
  c) Accounting for overheads
 ?。╥) Explain the different treatment of direct and
  indirect expenses.[k]
 ?。╥i) Describe the procedures involved in
  determining production overhead
  absorption rates.[k]
 ?。╥ii) Allocate and apportion production
  overheads to cost centres using an
  appropriate basis.[s]
 ?。╥v) Reapportion service cost centre costs to
  production cost centres (including using the
  reciprocal method where service cost
  centres work for each other)[s]
 ?。╲) Select, apply and discuss appropriate bases
  for absorption rates.[s]
 ?。╲i) Prepare journal and ledger entries for
  manufacturing overheads incurred and
  absorbed.[s]
 ?。╲ii) Calculate and explain the under and over
  absorption of overheads.[s]
  2. Absorption and marginal costing
  a) Explain the importance of, and apply, the
  concept of contribution.[s]
  b) Demonstrate and discuss the effect of
  absorption and marginal costing on inventory
  valuation and profit determination.[s]
  c) Calculate profit or loss under absorption and
  marginal costing.[s]
  d) Reconcile the profits or losses calculated under
  absorption and marginal costing.[s]
  e) Describe the advantages and disadvantages of
  absorption and marginal costing.[k]
  3. Cost accounting methods
  a) Job and batch costing:
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  8
 ?。╥) Describe the characteristics of job and
  batch costing.[k]
 ?。╥i) Describe the situations where the use of job
  or batch costing would be appropriate.[k]
 ?。╥ii) Prepare cost records and accounts in job
  and batch costing situations. [s]
 ?。╥v) Establish job and batch costs from given
  information.[s]
  b) Process costing
 ?。╥) Describe the characteristics of process
  costing.[k]
  (ii) Describe the situations where the use of
  process costing would be appropriate.[s]
 ?。╥ii) Explain the concepts of normal and
  abnormal losses and abnormal gains.[k]
 ?。╥v) Calculate the cost per unit of process
  outputs.[s]
 ?。╲) Prepare process accounts involving normal
  and abnormal losses and abnormal gains.[s]
 ?。╲i) Calculate and explain the concept of
  equivalent units.[s]
 ?。╲ii) Apportion process costs between work
  remaining in process and transfers out of a
  process using the weighted average and
  FIFO methods.[s]
 ?。╲iii)Prepare process accounts in situations
  where work remains incomplete.[s]
 ?。╥x) Prepare process accounts where losses and
  gains are identified at different stages of the
  process.[s]
 ?。▁) Distinguish between by-products and joint
  products.[k]
 ?。▁i) Value by-products and joint products at the
  point of separation.[s]
 ?。▁ii) Prepare process accounts in situations
  where by-products and/or joint products
  occur. [s]
 ?。⊿ituations involving work-in-process and losses
  in the same process are excluded)。
  c) Service/operation costing
 ?。╥) Identify situations where the use of
  service/operation costing is appropriate.[k]
 ?。╥i) Illustrate suitable unit cost measures that
  may be used in different service/operation
  situations.[s]
 ?。╥ii) Carry out service cost analysis in simple
  service industry situations.[s]
  4 Alternative cost accounting
  a) Explain activity based costing (ABC), target
  costing, life cycle costing and total quality
  management (TQM) as alternative cost
  management techniques.[k]
  b) Differentiate ABC, Target costing and life cycle
  costing from the traditional costing techniques
 ?。╪ote: calculations are not required) .[k]
  C BUDGETING
  1. Nature and purpose of budgeting
  a) Explain why organisations use budgeting.[k]
  b) Describe the planning and control cycle in an
  organisation.[k]
  c) Explain the administrative procedures used in
  the budgeting process.[k]
  d) Describe the stages in the budgeting
  process ( including sources of relevant data,
  planning and agreeing draft budgets and
  purpose of forecasts and how they link to
  budgeting)。[k]
  2. Statistical techniques
  a) Explain the advantages and disadvantages of
  using high low method to estimate the fixed
  and variable element of costing.[k].
  b) Construct scatter diagrams and lines of best
  fit.[s]
  c) Analysis of cost data.
 ?。╥) Explain the concept of correlation
  coefficient and coefficient of
  determination.[k]
 ?。╥i) Calculate and interpret correlation
  coefficient and coefficient of
  determination.[s]
 ?。╥ii) Establish a linear function using regression
  analysis and interpret the results.[s]
  d) Use linear regression coefficients to make
  forecasts of costs and revenues.[s]
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  9
  e) Adjust historical and forecast data for price
  movements.[s]
  f) Explain the advantages and disadvantages of
  linear regression analysis.[k]
  g) Describe the product life cycle and explain its
  importance in forecasting.[k]
  h) Explain the principles of time series analysis
 ?。╟yclical, trend, seasonal variation and
  random elements) .[k]
  i) Calculate moving averages.[s]
  j) calculation of trend, including the use of
  regression coefficients .[s]
  k) Use trend and seasonal variation (additive
  and multiplicative) to make budget
  forecasts.[s]
  l) Explain the advantages and disadvantages of
  time series analysis[k]
  m) Explain the purpose of index numbers [k]
  n) Calculate simple index numbers for one or
  more variables.[s]
  o) Explain the role and features of a computer
  spreadsheet system.[k]
  p) Identify applications for computer
  spreadsheets and their use in cost and
  management accounting.[s]
  3. Budget preparation
  a) Explain the importance of principal budget
  factor in constructing the budget’。[k]
  b) Prepare sales budgets[s]
  c) Prepare functional budgets (production, raw
  materials usage and purchases, labour,
  variable and fixed overheads) [s]
  d) Prepare cash budgets[s]
  e) Prepare master budgets (statement of profit or
  loss and statement of financial position) [s]
  f) Explain and illustrate ‘what if’ analysis and
  scenario planning [s]
  4. Flexible budgets
  a) Explain the importance of flexible budgets in
  control[k]
  b) Explain the disadvantages of fixed budgets in
  control[k]
  c) Identify situations where fixed or flexible
  budgetary control would be appropriate[s]
  d) Flex a budget to a given level of volume[s]
  5. Capital budgeting and discounted cash flows
  a) Discuss the importance of capital investment
  planning and control[k]
  b) Define and distinguish between capital and
  revenue expenditure[k]
  c) Outline the issues to consider and the steps
  involved in the preparation of a capital
  expenditure budget[k]
  d) Explain and illustrate the difference between
  simple and compound interest, and between
  nominal and effective interest rates[s]
  e) Explain and illustrate compounding and
  discounting[s]
  f) Explain the distinction between cash flow and
  profit and the relevance of cash flow to capital
  investment appraisal[k]
  g) Identify and *uate relevant cash flows for
  individual investment decisions.[s]
  h) Explain and illustrate the net present value
 ?。∟PV) and internal rate of return (IRR)
  methods of discounted cash flow[s]
  i) Calculate present value using annuity and
  perpetuity formulae[s]
  j) Calculate NPV, IRR and payback (discounted
  and non-discounted) [s]
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  10
  k) Interpret the results of NPV, IRR and payback
  calculations of investment viability[s]
  6. Budgetary control and reporting
  a) Calculate simple variances between flexed
  budget, fixed budget and actual sales, costs
  and profits[s]
  b) Discuss the relative significance of variances[k]
  c) Explain potential action to eliminate variances[k]
  d) Define the concept of responsibility
  accounting and its significance in control[k]
  e) Explain the concept of controllable and
  uncontrollable costs[k]
  f) Prepare control reports suitable for presentation
  to management. (to include recommendation of
  appropriate control action [s]
  7. Behavioural aspects of budgeting
  a) Explain the importance of motivation in
  performance management[k]
  b) Identify factors in a budgetary planning and
  control system that influence motivation[s]
  c) Explain the impact of targets upon motivation[k]
  d) Discuss managerial incentive schemes[k]
  e) Discuss the advantages and disadvantages of a
  participative approach to budgeting[k]
  f) Explain top down, bottom up approaches to
  budgeting[k]
  D STANDARD COSTING
  1. Standard costing systems
  a) Explain the purpose and principles
  of standard costing. [k]
  b) Explain and illustrate the difference between
  standard, marginal and absorption costing[k]
  c) Establish the standard cost per unit under
  absorption and marginal costing[s]
  2 Variance calculations and analysis
  a) Calculate sales price and volume variance.[s]
  b) Calculate materials total, price and usage
  variance.[s]
  c) Calculate labour total, rate and efficiency
  variance.[s]
  d) Calculate variable overhead total, expenditure
  and efficiency variance[s]
  e) Calculate fixed overhead total, expenditure
  and, where appropriate, volume, capacity and
  efficiency variance.[s]
  f) Interpret the variances.[s]
  g) Explain factors to consider before investigating
  variances, explain possible causes of the
  variances and recommend control action.[s]
  h) Explain the interrelationships between the
  variances .[k]
  i) Calculate actual or standard figures where the
  variances are given.[k]
  3 Reconciliation of budgeted and actual profit
  a) Reconcile budgeted profit with actual profit
  under standard absorption costing.[s]
  b) Reconcile budgeted profit or contribution with
  actual profit or contribution under standard
  marginal costing.[s]
  E PERFORMANCE MEASUREMENT
  1. Performance measurement overview
  a) Discuss the purpose of mission
  statements and their role in performance
  measurement[k]
  b) Discuss the purpose of strategic and
  operational and tactical objectives and their
  role in performance measurement[k]
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  11
  c) Discuss the impact of economic and market
  conditions on performance measurement[k]
  d) Explain the impact of government regulation on
  performance measurement[k]
  2 Performance measurement - application
  a) Discuss and calculate measures of financial
  performance (profitability, liquidity, activity
  and gearing) and non financial measures[s]
  b) Perspectives of the balanced scorecard
 ?。╥) discuss the advantages and limitations of
  the balanced scorecard[k]
 ?。╥i) describe performance indicators for
  financial success, customer satisfaction,
  process efficiency and growth[k]
  (iii) discuss critical success factors and key
  performance indicators and their link to
  objectives and mission statements[k]
 ?。╥v) establish critical success factors and key
  performance indicators in a specific
  situation[s]
  c) Economy, efficiency and effectiveness
 ?。╥) explain the concepts of economy, efficiency
  and effectiveness[k]
 ?。╥i) describe performance indicators for
  economy, efficiency and effectiveness[k]
 ?。╥ii) establish performance indicators for
  economy, efficiency and effectiveness in a
  specific situation[s]
 ?。╥v) discuss the meaning of each of the
  efficiency, capacity and activity ratios[k]
 ?。╲) calculate the efficiency, capacity and
  activity ratios in a specific situation[s]
  d) Unit costs
 ?。╥) describe performance measures which
  would be suitable in contract and process
  costing environments[k]
  e) Resource utilisation
 ?。╥) describe measures of performance
  utilisation in service and manufacturing
  environments[k]
 ?。╥i) establish measures of resource utilisation in
  a specific situation[s]
  f) Profitability
 ?。╥) calculate return on investment and residual
  income[s]
 ?。╥i) explain the advantages and limitations of
  return on investment and residual income[k]
  g) Quality of service
 ?。╥) distinguish performance measurement
  issues in service and manufacturing
  industries[k]
 ?。╥i) describe performance measures appropriate
  for service industries[k]
  3. Cost reductions and value enhancement
  a) Compare cost control and cost reduction[k]
  b) Describe and *uate cost reduction
  methods[s]
  c) Describe and *uate value analysis[s]
  4 Monitoring performance and reporting
  a) Discuss the importance of non-financial
  performance measures[k]
  b) Discuss the relationship between short-term
  and long-term performance[k]
  c) Discuss the measurement of performance in
  service industry situations[k]
  d) Discuss the measurement of performance in
  non-profit seeking and public sector
  organisations[k]
  e) Discuss measures that may be used to assess
  managerial performance and the practical
  problems involved[k]
  f) Discuss the role of benchmarking in
  performance measurement[k]
  g) Produce reports highlighting key areas for
  management attention and recommendations
  for improvement[s]
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  12
  SUMMARY OF CHANGES TO F2/FMA
  ACCA periodically reviews its qualification
  syllabuses so that they fully meet the needs of
  stakeholders including employers, students,
  regulatory and advisory bodies and learning
  providers. These syllabus changes are effective from
  February 2014 and thereafter will be updated on 1st
  September each year, from September 2015
  onwards.
  F2/FMA is being restructured with effect from
  February 2014, to introduce longer style questions.
  The new examination will consist of two sections.
  Section A will contain 35 two mark objective
  questions. Section B will contain 3 ten mark multitask
  questions each of which will examine
  Budgeting, Standard costing and Performance
  measurement sections of the syllabus
  There are no other changes to the syllabus.
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ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗課程
實景課堂與獨立錄制
覆蓋所有知識點,根據(jù)學(xué)習(xí)計劃推進學(xué)習(xí)進度
高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡(8.2折)
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制
高頓名師