F2 Lectures

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Chapter 1

Chapter 1 Introduction to Accounting for Management

Chapter 2

Sources of data

Chapter 3

No lecture – this chapter is home study

Chapter 4

Cost classification part a

Cost classification part b

Chapter 5

Inventory Control (part a) Example 1

Inventory Control (part b) The EOQ Formula Example 2

Inventory Control (part c) Quantity Discounts Example 3

Inventory Control (part d) The Economic Batch Quantity Example 4 & 5

Inventory Control (part e) Tests

Inventory Control (part f) Re-order Level

Chapter 6

There is no lecture for this chapter – please read the course notes

Chapter 7

Accounting for overheads part a

Accounting for overheads part b

Accounting for overheads part c

Accounting for overheads part d

Chapter 8

The Management Accountant’s Profit Statement – Absorption Costing part a

The Management Accountant’s Profit Statement – Absorption Costing part b

Chapter 9

Marginal Costing (Example 1 & 2)

Chapter 10

Process Costing – Introduction

Chapter 11

Process Costing – Losses (part a)

Process Costing – Losses (part b) Abnormal Losses

Process Costing – Losses (part c) Abnormal Gains Example 4

Chapter 12

Process Costing – Work-in-progress (part a)

Process Costing – Work-in-progress (part b) FIFO

Process Costing – Work-in-progress (part c)

Process Costing – Work-in-progress (part d) Tests

Chapter 13

Process Costing – Joint Products (part a)

Process Costing – Joint Products (part b)

Process Costing – Tests

Chapter 15

Budgeting Introduction

Budgeting Example 1

Budgeting Example 2

Budgeting tests

Chapter 17

Semi-Variable Costs (part a) High Low method Example 1

Semi-Variable Costs (part b) Regression Example 2

Semi-Variable Costs (part c) The correlation coefficient Example 3

Chapter 18

Time Series Analysis Example 1

Time Series Analysis Example 2

Chapter 19

Index Numbers introduction

Laspeyre and Paasche index numbers Example 3

Chapter 20

Interest, Simple Interest, Compound interest, Effective Rate

Interest Discounting, Example 5

Annuities, Example 7

Chapter 21 (new)

Net Present Value, Internal Rate of Return

Payback period

Chapter 22

Variance Analysis (part a) Example 1

Variance Analysis (part b) Example 2

Variance Analysis (part c) Example 2 cont. Labour and Variable Overheads

Variance Analysis (part d) Tests: 2, 3 & 9

Variance Analysis (part e) Example 2 continued Fixed Overheads

Variance Analysis (part f) Example 2 Continued, Example 3

Variance Analysis (part g) Example 3

Variance Analysis (part h) Tests 6 & 7

Variance Analysis (part i) Marginal Costing Example 4

Variance Analysis (part j) Tests

Variance Analysis (part k) Interpretation of variances

Chapter 23

There is no lecture for this chapter – please read the course notes

Chapter 24

Financial Performance Measurement

Chapter 25

Non-financial performance measurement

Chapter 26

Divisional Performance Measurement


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Comments

    • Avatar of John Moffat says

      The videos are what we teach on courses, and on the courses it is impossible to teach every single topic. We teach all of the important topics – more than enough to pass the exam with high marks.
      With regard to ‘specific order costing’, this is not mentioned in the syllabus for F2. Are you sure that you are not meaning job costing? If so, it requires no additional techniques to those that are covered in the lectures and the course notes.

      If you come across a question that you cannot deal with while you are studying, then do ask in the F2 Ask the Tutor Forum and I will explain :-)

  1. avatar says

    Good Morning,
    I am following you lectures in order and enjoying them. I am doing my exam in June but have very limited study time. I am now moving on to chapter 15. Could you give me an indication of which topics are more time consuming than others to get through. Of course I want to cover all topics, although now I am trying to manage my time to make sure that I allow for those that require more. Thank you John.
    Roisin

      • avatar says

        Thank you. I will continue with budgets and be prepared for Variances. I still have a lot of material to cover and am starting to get anxious.

    • Avatar of John Moffat says

      This question does not ask you for the actual profits in each month – we do not have enough information and so we cannot calculate the actual profits.

      It only asks which combination of profits is consistent with the data.

      You will know from the lecture that if we sell less than we produce (and that therefore inventory increases), absorption costing gives the higher profit. However if we sell more than we produce (and therefore inventory decreases) then marginal gives the higher profit.

      In month 1, we produce more than we sell – inventory therefore increases – and therefore absorption gives the higher profit. That means that the correct answer must be A or C.
      In month 2, we sell more than we produce (and so inventory decreases) and so marginal will give the higher profit. Between A and C it means that C must be the correct answer.

      Hope that helps :-)

    • Avatar of John Moffat says

      There are lectures on ABC on the F5 pages – but they are not needed for F2.

      The reason is that you cannot be asked for calculations on ABC in Paper F2 – you are only expected to be aware of the idea. What is written in the F2 course notes is as much as is needed for F2. It does not warrant a lecture.

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