Why is there no MA2 course notes

MA2 is exactly the same as F2, it’s just you entered the ACCA via the mature entry route – high levels of maturity is expected!

When costing a product you have:

Direct Labour
Direct Materials
Overheads

Overheads are the indirect expenses incurred ie. not direct labour or materials.

Imagine you are standing in a shop: the light above your head is an overhead, the rent is an overhead, water rates, delivery charges, council tax etc. The list goes on, try and use your imagination, and think of all the indirect expenses.

Absorption costing is the process of absorbing all these overheads into the product or service you sell.

E.g Overheads this month are £1000
We think we will sell 100 units.
£1000/100 = £10 we will charge for each product to cover our overheads.

There are a few different ways to absorb the overheads, such as per labour hour. You will have to study these.

Hey there was lookin for notes on ma2 there is no information on your site how long before notes are published

Its March and still no MA2 course note. I urgent need of those notes for the June exams.

lol you win funny too 😀

Thank you 🙂

I can’t get to download FA2 its keeps saying “this web page is not avialable”.

And would you advice me to get the text books too or I can just use the course notes to study for the exams?

I tried that and its not working..

i cant get to download ma2 notes! is there a problem on the site?

any luck?