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F2 - BPP Study Text

What FMA/F2 Management Accounting (MA) is about?

The main purpose of this syllabus is to develop a knowledge as well as the understanding of the principles and techniques for the students used in recording, analyzing and reporting costs and revenues for internal management purposes. It covers management information, costing techniques, cost recording, budgeting and performance measurement.

Studying FMA/F2 Management Accounting (MA)

To pass the F2 Management Accounting (MA) exam, you need a depth understanding of all the areas covered by the syllabus and teaching guide.

Recommended approach

To pass F2, you should be able to answer questions on everything tested in the exam and specified by the syllabus and teaching guide.

  1. You should Read the Text very carefully and do not make a mistake to skip any of it.
  2. Learning (anything) is an active process. Do solve all the questions provided as you work through the Text, so you can be sure yourself that you are really understood what you have read.
  3. After you have covered the syllabus in the Interactive Text, try to solve the Practice Question Bank, check your Practice Question Bank answers carefully against the Practice Answer Bank.
  4. Before you sit in the exam, check that you still remember the syllabus you read using the following quick revision plan.
    • Go through the chapters topic list provided at the beginning of each chapter. Is there any gap in your knowledge? If so, study the section once again.
    • Do Read and Do learn the key terms.
    • Go through the exam focus points. These show the ways that which topics might be tested in the exam.
    • Read carefully the chapter roundups, which actually are a summary of the fast forwards of each chapter.
    • Do once or twice the quick quizzes again.

Remember this is a practical course.

  1. Try to relate the syllabus and material to your experience in the place of work or any other work experience you may ever have had.
  2. Try to make links as many as you can to other papers at the Intermediate and Introductory levels.

Approach to examining the syllabus

Paper F2 Management Accounting (MA)/FMA duration is two-hour. It can be taken as only a computer-based examination. No more Paper base Exam for F2 Management Accounting (MA).
The computer-based examination, especially this F2 Management Accounting (MA) contains 35 objective test questions – multiple choice, multiple response, number entry and 3 longer style multi-task questions.

The June 2015 examiner's report (Can be found on the ACCA website) advised students to:
  • Study the entire syllabus, because the paper will cover the full syllabus – and Remember, there is No-Short-Cut
  • Practice the questions as many as possible
  • Read the questions very carefully during the exam
  • Try to attempt the 'easy' exam questions first
  • Not to spend too much time on ‘Seemed’ 'difficult' questions
  • Attempt all questions in the exam (there are no negative marks for incorrect answers)
  • Read the previous Examiner's Reports
  • Read the Student Accountant

Revision

The kit provided to you has been reviewed by the FMA/F2 Management Accounting (MA) official examining team and this kit also contains the Specimen Exam June 2014. Working and Practicing through the questions in the Kit will provide an excellent preparation for the exam. It is also very important to tackle questions under exam conditions.

Allow yourself only the number of minutes shown next to the questions in the index and candidates are suggested not to look at the answers until they have finished. For questions candidate answer incorrectly, think about the answer and the correct answer.

If candidate requires a further clarification, go back to the explanation of the topic provided in your Interactive Text. Question practice is an essential and viral part of your revision, so do not neglect it.

Passing the exam

The following points will help candidates passing the exam:
  • Read the question with the full focus and carefully.
  • Don't spend more than the needed time on each question. Don't be panic. If you are having problem and trouble with a question, stop, think, plan and decide on your best option and answer the question. Move on!


F2 (MA) - BPP Study Text

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