Revision notes page used in this lecture
ACCA F2 Revision part 9a Index Numbers
Reader Interactions
Comments
Leave a Reply
You must be logged in to post a comment.
Free ACCA & CIMA online courses from OpenTuition
Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams
This is amazing! Going through the humongous study text was killing me! You have simplified F2 for me.. Can’t thank you enough – extremely grateful student 🙂
Thank you for your comment (but don’t forget to watch the main free lectures – they cover the whole syllabus for Paper F2).
Yes I came to watch the revision lectures only after watching all your main lectures on F2. I Passed with 80%. Very pleased with the result. Thank you so much for the great lectures and notes 🙂
Thank you for the comment 🙂
Sir, help?
This year, the output is 5000 units and the overhead cost is $31000. Three years ago, the output was 2000 units and the overhead cost is $8800. The price index was 132 three years ago and is 164 this year. Using the high-low technique, what is the variable cost per unit (to the nearest $0.01) expressed in current year prices?
(answer is $6.69) i got this question from the revision mock exam.
You restate the cost 3 years ago in current price terms. It is $8,800 x 164/132 = $10,933
Then you use the normal high/low approach.
High is 5,000 units with cost $31,000
Low is 2,000 units with cost $10,933
Really helpful…
lovely
how can i download the revision notes
thanks