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Sir
1)Is dysfunctional behavior (a behavioral problem of budget) included in F5 syllabus?
2)Is problems of forecasting included in F5 syllabus?
3)Is planning and control cycle included in F5 syllabus?
4) Is options a firm has when rival cuts its prices to increase its market share included in F5 syllabus?
5)Is objectives of transfer pricing such as Divisional autonomy, recording movements of goods and services, minimizing global tax ability, performance measurement included in F5 syllabus?
6) Some one said to me that fixed overhead variances and variable overhead variances are no longer in F5 syllabus. Is this true?1. Yes
2. Yes (because it is in F2, but not likely).
3. Not as a separate topic.
4 and 5 You have asked in another post, and I have answered it.
6. Someone does not know what they are talking about – I would not cover them in my lectures if they were not examinable!!!‘Basic’ Paper F2 variances (which are what overhead variances are) used to specifically mentioned in the F5 syllabus. The examiner removed them from the printed syllabus but then immediately made it clear that they were still examinable (because automatically all relevant F2 topics are examinable in F5). Certainly most variance questions in F5 relate to either mix and yield or planning and operational variances, but the ‘basic’ variances are still often examined as either a 2 mark question in Section A or B, or a small part of a Section C question.
Everything in my lectures is necessary if you want to be certain of passing. Anything else might be possible for a few marks but never for many marks.
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