oO OpenTuition.com Free resources for accountancy students i) MANAGEMENT | ACCOUNTING ACCA QUALIFICATION COURSE NOTES JUNE 2011 EXAMINATIONS For latest free ACCA course notes, free lectures and forum support please visit http://opentuition.com/OpenTuition.com Free resources for accountancy students Free ACCA Notes & Lectures by Paper (online on http://opentuition.com/acca/) F1 Accountant in Business F2 Management Accounting F3 Finanticial Accounting F4 Corporate & Business Law F5 Performance Management F6 Taxation (UK) F7 Financial Reporting F8 Audit and Assurance F9 Financial Management Pl Governance, Risk & Fthies P2 Corporate Reporting P3 Business Analysis, P4 Advanced Financial Management P5 Advanced Performance Management P6 Advanced Taxation (UK) P7 Advanced Audit & Assurance THE BEST THINGS For latest free course notes, free lectures and IN LIFE ARE FREE forum support please visit opentuition.com/accaJune 2011 Examinations Paper F2 CONTENTS \e Nature and Purpose of Cost and Management Accounting ‘ost Classification and Behaviour Wverhead Allocation, Apportionment and Absorption \¢ Management Accountants Profit Statement — Absorption Costing 1e Management Accountants Profit Statement ~ Marginal Costing oc Costing ~ Introduction acess Costing ~ Losses o= Costing - Work-in-Progress 9 Process Costing ~ Joint Products jemi-Variable Costs ee Values Cost Volume Profit Analysis teensy esa AE imitng Factors 15 Relevant Costing udgeting we Analysis | Answers ‘To Examples Answers ‘To Multiple Choice Tests ‘ree on line lectures for Paper F2 ACCA Paper F2 on line forums For latest couse nates fre 2udio & video lectures, support and forums please visit (_) Opentuition. com PaperF2|a 13 21 25 33 37 41 49 55 63 65 73 83 a1 97 105 115 135