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Chapter 1
Introduction to Paper F2 / FIA FMA: Accounting for Management Chapter 1
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 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



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