ACCA F2 lectures are based on OpenTuition F2 lecture notes
Start with the Introduction to Management Accounting
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Chapter 1
Accounting for Management [18:01]
Chapter 2
Sources of data [13:35]
Chapter 3
Presenting Information [11:34]
Chapter 4
Cost classification [13:38]
Cost behaviour [21:09]
Chapter 5
Ordering and accounting for inventory [23:56]
Chapter 6
Inventory Control (part a) The EOQ Formula [24:26]
Inventory Control (part b) Quantity Discounts [11:34]
Inventory Control (part c) – Economic Batch Quantity [14:38]
Inventory Control (part d) – Reorder Level [16:31]
Chapter 7
Accounting for labour [24:28]
Chapter 8
Accounting for overheads part a [22:57]
Accounting for overheads part b [15:58]
Accounting for overheads part c [19:54]
Chapter 9
The Management Accountant’s Profit Statement – Absorption Costing [26:53]
Chapter 10
The Management Accountant’s Profit Statement – Marginal Costing [27:40]
Chapter 11
Process Costing – Introduction [10:36]
Chapter 12
Process Costing (part a) – Normal or Expected Losses [11:59]
Process Costing (part b) – Abnormal Gains and Losses [24:53]
Chapter 13
Process Costing – Work-in-progress (part a) [15:13]
Process Costing – Work-in-progress (part b) [25:50]
Process Costing – Work-in-progress (part c) [16:26]
Chapter 14
Process Costing – Joint Products [26:50]
Chapter 15
Job, Batch, and Service Costing [10:15]
Chapter 16
Alternative cost accounting
There is no lecture for this chapter – please read the lecture notes
Chapter 17
Budgeting part a [8:47]
Budgeting part b [19:33]
Budgeting part c [21:03]
Budgeting part d Cash Budgets [13:15]
Chapter 18
Behavioural aspects of budgeting [5:20]
Chapter 19
Semi-Variable Costs (part a) High Low method [13:19]
Semi-Variable Costs (part b) Regression analysis [21:01]
Semi-Variable Costs (part c) The correlation coefficient [16:05]
Chapter 20
Time Series Analysis [36:00]
Chapter 21
Index Numbers [30:34]
Chapter 22
Simple Interest, Compound Interest [16:25]
Discounting, Annuities, Perpetuities [25:51]
Chapter 23
Investment Appraisal – NPV, IRR [26:00]
Investment appraisal – Payback period [12:38]
Chapter 24
Variance Analysis (part a) [24:17]
Variance Analysis (part b) [22:30]
Variance Analysis (part c) [17:30]
Variance Analysis (part d) [7:10]
Variance Analysis (part e) [7:31]
Chapter 25
Performance Measurement Overview
There is no lecture for this chapter – please read the course notes
Chapter 26
Financial Performance Measurement – Profitability Measures [15:59]
Financial Performance Measurement – Liquidity Measures [21:56]
Chapter 27
Non-financial performance measurement [27:11]
Chapter 28
Divisional Performance Measurement [16:27]