ACCA F2 Lectures

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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

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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