ACCA F2 FIA FMA - IBAT College Dublin
11/07/2013ACCA F2FIA FMAManagement AccountingThe exam2 hours Fifty 2-mark questionsMarks100Pass mark – 50%1
11/07/2013Core syllabus areasChapter 1The nature and purpose of managementaccounting2
11/07/2013The nature and purpose ofmanagement accounting Data and information.Planning, decision making and control.Responsibility centres.The role of management accounting.Data and information Data and information are different.– Data consists of numbers, letters, symbols, rawfacts, events and transactions which have beenrecorded but not yet processed into a formsuitable for use.– Information is data which has been processed insuch a way that it is meaningful to the person whoreceives it (for making decisions).3
11/07/2013Good informationThe ‘ACCURATE’ acronym:– A – Accurate– C – Complete– C – Cost-effective– U – Understandable– R – Relevant– A – Accessible– T – Timely– E – Easy-to-use!Planning, decision making& control4
11/07/2013Strategic, technical and operationalplanningResponsibility CentresAn part of the business whose manager has personal responsibility for itsperformance.Cost CentreProfit CentreResponsibility CentreInvestmentCentreRevenue CentreManagers to plan & control areas of performance on which they are measured.5
11/07/2013Responsibility CentresResponsibility centres - Examples6
11/07/2013Management Accounting vs.Financial AccountingManagement Accounting vs.Financial AccountingManagement AccountingFinancial AccountingInformation mainlyproduced forInternal users, e.g. Managersand employeesExternal users e.g. Shareholders,creditors, lenders, banks,governmentPurpose ofinformationTo aid planning, control anddecision makingTo record financial performance andposition in a periodLegal requirementsNoYes (limited companies)FormatsNo set format – managersdecide on content &presentationLimited companies must producefinancial accountsNature ofinformationFinancial & non-financialMostly financialTime periodHistorical & forward-lookingMainly an historical record7
ACCA F2 FIA FMA Management Accounting The exam 2 hours Marks Fifty 2-mark questions 100 Pass mark – 50% . 11/07/2013 2 Core syllabus areas Chapter 1 The nature and purpose of management accounting . 11/
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ACCA F9 –Financial Management PROFESSIONAL (5 papers in total) Essentials ACCA P1 –Governance, Risk and Ethics ACCA P2 –Corporate Reporting ACCA P3 –Business Analysis Options (two to be completed) ACCA P4 –Advanced Financial Management ACCA P5 –Advanced Performance Management ACCA P6 –Advan
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