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Ebook Management Accounting - June 2012

Ebook Management Accounting - June 2012 presented the main contents: introduction to cost accounting; cost classification and behaviour; materials, labour, stock control; overheads and absorption costing; cost bookkeeping; marginal costing and contribution theory; costing for jobs, batches, and services; process costing, joint and by products; budgets; statistical techniques; investment appraisal techniques; standard costing and variance analysis; performance measurement. | ACCA Paper F2 Management Accounting Class Notes June 2012 © Interactive World Wide Ltd, December 2011 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Interactive World Wide Ltd. 2 www.studyinteractive.org Contents PAGE INTRODUCTION TO THE PAPER 5 FORMULAE AND TABLES PROVIDED IN THE EXAMINATION PAPER 9 CHAPTER 1: INTRODUCTION TO COST ACCOUNTING 13 CHAPTER 2: COST CLASSIFICATION AND BEHAVIOUR 23 CHAPTER 3: MATERIALS, LABOUR, STOCK CONTROL 33 CHAPTER 4: OVERHEADS AND ABSORPTION COSTING 53 CHAPTER 5: COST BOOKKEEPING 65 CHAPTER 6: MARGINAL COSTING AND CONTRIBUTION THEORY 71 CHAPTER 7: COSTING FOR JOBS, BATCHES, AND SERVICES 79 CHAPTER 8: PROCESS COSTING, JOINT AND BY-PRODUCTS 95 CHAPTER 9: BUDGETS 117 CHAPTER 10: STATISTICAL TECHNIQUES 133 CHAPTER 11: INVESTMENT APPRAISAL TECHNIQUES 149 CHAPTER 12: STANDARD COSTING AND VARIANCE ANALYSIS 161 CHAPTER 13: PERFORMANCE MEASUREMENT 177 SOLUTIONS TO EXERCISES 197 ACCA STUDY GUIDE AND INDEX 247 www.studyinteractive.org 3 4 www.studyinteractive.org Introduction to .