Revision notes page used in this lecture
ACCA F2 Revision part 2 Overhead Allocation, Apportionment, Absorption and Allocation
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
June 2025 ACCA Exams
How was your exam? Comments & Instant poll >>
20% off ACCA & CIMA Books
OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>
Hi sir , Can you tell me what is the logic to chose “labour hour” instead of “machine hours” and the other way round to calculate abortion rate for A and B?.
Many thanks
Department A has many more labour hours than machine hours, so most of the work there is done by labour.
Department B has more machine hours, so most of the work there is done by machine.
Dear Sir
I am trying to play videos using my mobile phone. What should i do?
There should not be a problem.
Please go to the support page (the link is below the lecture) and you will find help there.
Hello Sir,
From the question above on Overheads. I have reapportion the repairs first then maintenance since in the question it is shown on the first row. But in your solution you have reapportion the Maintenance first. Is there any specific reason for doing such? Our answers is different. Can you please tell me why i should reapportion maintenance first then reapportion repairs?
Thank you
It does not matter which your reapportion first. The answers will be the same, and I think you must have made a mistake. Check your workings again 馃檪
ok sir thank you for the clarification, will re work it out
Been trying to access the free luctures on line for sometimes
The lectures are working fine.
If you are having problems then if you look on the technical support page then you should find the answer (there is a link higher up on this page).
(Incidentally, you have posted this under revision lectures. I hope that it is just revision for you and that you have already studied the topics. If not, then you should be watching the main lectures.)
Dear John,
Thanks for your email
I think you mean my message on here (because I didn’t send you and email) 馃檪
However, you are welcome, Marie-Paule 馃檪
there is a timing difference between audio and video……..plz do something…..
how we make reappropriation!
Having got the totals for each of the four departments (after adding the relevant proportions of general overheads) you then recharge the total for maintenance using the given percentages.
Then you take the new total for repairs and and recharge it – again using the percentages given.
(You could do repairs first, and then maintenance. However it would take a little longer because you would then have to do repairs again. However it would give the same final answer.)
hii, but how do I know which service cost centre to allocate first (using step dowb method)if both service cost centre have percentage on different overheads? is it based on the higher amount gets apportioned first ? because the answer seems to be different
It does not make any difference and the answer should be the same 馃檪
what is the mean theoretical justification please tell me friends
What do you mean by ‘mean theoretical justification’?
The justification of what? (and there is no theory involved)
Have you watched the main lectures on this topic (on this website)?
this helps me a lot this topic was stressing me out
help me
how to submit the answer
clarified it all
I finding it difficult to understand the concepts of this topic
simply superb thanks a lot!!!so simply well explained!!!!
why you couldn’t calculated per labour hour in department B.
@makhan1, u must compare which hours is more , than choose the largest amount to calculate .
This helps a lot 馃檪
Hi, can you give me the answer for the question on Overhead Absorption -Service Department.
Thanks
absouletly briliant
anyone knows answer for OH-service dept. ?
im a bit confused how to calculate the 10% at the canteen dept.
who gat answers
thanx alot
thank you so much