Prepare

to pass
A guide to help
you if you are
studying

Management
Accounting

F2

GETTING
STARTED

Prepare to pass

LEARNING
PHASE
REVISION
PHASE

Getting started

03

Why use this guide?

Learning phase

09

Revision phase

15

Final preparation

18

The exam

20

Structured approach to show you how to succeed

Signposted resources and how to use them

Stages of
study

Sections

FINAL
PREPARATION

Welcome to your guide helping you

to study for your F2 exam

Tips for success to help you through your studies

Appendix Links22
This guide is applicable for exams to August 2016.

THE EXAM

Interactive clickable checklists to keep you on track

APPENDIX
LINKS

02

GETTING
STARTED

Enter for your exam

Draw up your study plan

Get to know your exam

REVISION
PHASE

Buy an Approved Content

Provider study text and question
& answer bank

LEARNING
PHASE

Your checklist

FINAL
PREPARATION
THE EXAM

03

APPENDIX
LINKS

Getting started

GETTING
STARTED

Getting started - Tips for success

LEARNING
PHASE

Tips for success

- the most up to date content and

syllabus coverage

- past exam questions updated for

changes to the syllabus, question
style and exam format as well as
practice questions and answers
and full mock exams to ensure you
are fully prepared for your exam

Use the ACCA Learning

Community to link up
with fellow students
around the world
studying the same
exam as you get tips,
join discussions and
share ideas and advice.
You can also access
live Q&A sessions and
presentations.

Be realistic and consider

when you are best able
to study maybe early
mornings work better
for you or perhaps
shorter study periods
more often.

Remember to
personalise your edition
of Student Accountant
so you receive
F2 specific information
as you need it.

Consider building in an
extra study period after
every few chapters to
review and consolidate
your learning.

Once you have

prepared your plan
stick to it!

Take a 5 10 minute
break every hour
to help maintain
your motivation and
concentration.

THE EXAM

Download the Student

Planner App a tool
that helps you map
your journey to ACCA
membership while
balancing your work
and social life.

When drawing up your

study plan (see page 5)

Spend some time

familiarising yourself
with the free resources
available via the exam
resource finder on the
student section of the
ACCA website
we will provide you
with specific guidance
on when and how
to use these resources
during the relevant
stages of study.

FINAL
PREPARATION

- tests, quizzes and other support

designed to help you prepare for
your exam

The earlier you enter

for your exam the less
it costs!

REVISION
PHASE

We strongly recommend that you

buy an F2 Approved Content
Provider Study Text and Question
and Answer Bank to ensure exam
success. These provide:

APPENDIX
LINKS

04

GETTING
STARTED

Getting started - Draw up your study plan

Wednesday

Thursday

Friday

Saturday

Sunday

Week 1

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Week 2

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Week 3

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Week 4

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Week 5

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Week 6

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Week 7

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Week 8

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

REVISION

Week 10

REVISION

Week 11

REVISION

Week 12

REVSION AND FINAL PREPARATION

Evening study period

Daytime study period

Other commitments

Block out days/half days/

evenings already committed to
family/social events
Plan study periods evenings/
half days/full days, aiming for
roughly one evening/half day
per chapter of your study text
Leave a four week period for the
revision and final preparation
phases

THE EXAM

Week 9

You may need to add or take

away weeks depending on your
own circumstances

FINAL
PREPARATION

Tuesday

REVISION
PHASE

Monday


Calculate the number of weeks
from now until your exam
date and draw up a plan see
the example to the left and a
possible proforma for you to use
on the next page

LEARNING
PHASE

Study plan checklist

APPENDIX
LINKS

05

GETTING
STARTED

Getting started - Your study plan

Print out and write down when you will study, relax and revise!
Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

Week 1

LEARNING
PHASE

Monday

Week 2

REVISION
PHASE

Week 3
Week 4
Week 5

FINAL
PREPARATION

Week 6
Week 7
Week 8
REVISION

Week 10

REVISION

Week 11

REVISION

Week 12

REVISION AND FINAL PREPARATION

06

Daytime study period

Other commitments

Colour boxes in your preferred highlighter colours.

APPENDIX
LINKS

Evening study period

THE EXAM

Week 9

 
Scan the F2 specimen exam

specimen exam provides you with a clear picture of how F2 will be assessed and
The
how the exam is structured as well as the likely style and range of questions that you
could see in the real exam
this at the start of your studies will help you understand the focus of the exam
Using
by concentrating on the exam structure, question style, exam technique and tips as

Review the examiner's reports

from the last four sittings

provide feedback on students performance after each exam session, highlight

These
problem areas that students need to improve on and tell you what the examining


View the study support video
Paper F2/FMA MTQ advice

this video for pointers to some of the key skills you will need to pass F2 as well
View
as more information about the exam structure and exam technique


Scan the exam technique and
syllabus updates articles

articles here cover answering multiple-choice questions, computer-based exam

The
technique and how to prepare for knowledge modules exams you will need to


Familiarise yourself with the
formulae sheet

will be provided with this document in the exam and so you will not need to learn
You
these formulae

well as pitfalls to avoid

teams are looking for; these are critical to your success in passing F2 see some of
the most recent comments from your examiner over the page

THE EXAM

come back to these during the revision phase but they will provide you with guidance
that will be helpful in attempting questions throughout the learning phase

FINAL
PREPARATION
APPENDIX
LINKS

07


Listen to the examiner's
approach video

REVISION
PHASE

gives you an understanding of the aims and objectives of the exam, learning
This
outcomes and exam structure

LEARNING
PHASE


Review the syllabus
and study guide

GETTING
STARTED

Getting started - Get to know your exam

Comments on
CBE and paper
based exams:

Common problems with

section B questions
included the following:

Study the whole syllabus,

because the paper will cover
the full syllabus.

 A poor understanding of purchases

budgets, particularly the effect of
production levels on purchases.

Practise as many multiple choice

questions as possible.

 An inability to calculate and explain

fixed production overhead expenditure,
volume, capacity and efficiency variances.

Study the whole syllabus, because the

paper will cover the full syllabus.
Practise as many questions as possible.
Read questions very carefully in the
examination.
Try to attempt the easy examination
questions first.

 An imprecise knowledge of value for

money concepts, particularly economy
and efficiency.

FINAL
PREPARATION

Not to spend too much time on

apparently difficult questions.
Attempt all questions in the
examination (there are no negative
marks for incorrect answers).
Read previous Examiners Reports.

THE EXAM

There was little difference

in performance between
section B calculation and
narrative questions.

Future candidates
are advised to:

REVISION
PHASE

In section A the worst

answered questions
were calculation based.
Calculation questions
accounted for approximately
46% of section A questions,
and as usual were answered
worse than the narrative
based questions. Seven out
of the 10 worst answered
section A questions were
calculation based in the
January to June 2015 diet.

LEARNING
PHASE

GETTING
STARTED

Getting started - What the examiner has said about F2

(extracts from June 2015 examiner's report)

For paper exam, present section B

answers as tidily as possible.
APPENDIX
LINKS

08

GETTING
STARTED

- gain the knowledge you

need; and

- learn how to apply that

knowledge to pass the
exam

FINAL
PREPARATION

REVISION
PHASE

Work through the control

sheet which has been
designed to give you a
structured approach to your
learning phase to ensure you:

LEARNING
PHASE

Your checklist

THE EXAM

09

APPENDIX
LINKS

Learning phase

Tick the box Quiz/Test in the control

sheet once you have:

Tick the box Questions in the control

sheet once you have:

Read through the introduction to

the chapter

Attempted the questions referred to in the

Question Bank (if you are using Becker or
BPP materials) or the practice questions at
the end of the text (if you are using Kaplan
materials)

BPP Learning Media - page 13

Actively read and understood each

chapters content
Noted any additional commentary
and exam focus tips provided

Read / viewed the related ACCA article /

video signposted

THE EXAM

Worked through and understood

examples and illustrations of
concepts given

Tick the box ACCA related resources in

the control sheet once you have:

FINAL
PREPARATION

Tick the box Content in the control

sheet once you have:

Becker Professional Education - page 12

REVISION
PHASE

Kaplan Publishing - page 14

Attempted the quiz at the end of the

chapter (if you are using Becker or BPP
material) or the test your understanding
questions throughout the chapter (if you
are using Kaplan material)

LEARNING
PHASE

Use the control sheet relevant to

the Approved Content Provider's
materials you have purchased:

GETTING
STARTED

Learning phase - Get the most out of your control sheet

APPENDIX
LINKS

10

GETTING
STARTED

Learning phase - Tips for success

LEARNING
PHASE

Tips for success

Keep an eye on Student

Accountant for any
relevant articles.

Try to read a good

quality business journal
or newspaper regularly
and use this to help
bring your studies to life
by linking your learning
into what you are
reading.

APPENDIX
LINKS

11

If you find you are

not covering all of the
material in each study
period, build some extra
time into your planner
everyone works at a
different pace.

There are PER (Practical

Experience Requirement)
objectives associated
with specific syllabus
areas and, if possible,
you should try to gain
experience in these
alongside your studying
as this will help you to
put your studies into a
workplace context and
reinforce what you have
learned.

THE EXAM

Consider using the

additional resources
provided by the
Approved Content
Providers including for
example passcards or
pocket notes to help
you remember the key
knowledge areas.

Make sure you use the

ACCA resources to help
your understanding
these give you real
insight to help you in
your exam.

Visit the ACCA Learning

Community regularly to
view new video content
and to join online study
events.

FINAL
PREPARATION

Scan headings before

going into the detail
to give you an idea of
the content first and
consider highlighting,
underlining, making
notes, drawing pictures
or mind maps whatever
helps you to remember.

Always work through the

questions signposted it
is vital that you practise
questions throughout
the learning phase as
this will ensure that
you are applying the
knowledge you learn as
you progress.

REVISION
PHASE

Actively read the

material ask yourself
do I understand this?
If not re-read and
re-work examples
if you still struggle,
make a note and
come back to it.

Chapter

Content

Quiz/Test

GETTING
STARTED

Learning phase - Control sheet for Becker Professional Education

Questions ACCA related resources

Introduction
Accounting for management

Sources of data

Cost classification

Presenting information

Effective presentation and communication of

information using charts

Accounting for materials

Stock control

Accounting for labour

Study support video: Accounting for labour

Accounting for overheads

Fixed overhead absorption

Re-apportionment of service cost centre costs

Absorption and marginal costing

Job, batch and service costing

Process costing

11 Alternative costing principles

12 Budgeting nature, purpose and behavioural aspects
13 Statistical techniques
14 Budget preparation

Cash budgets

FINAL
PREPARATION

10 Process costing

REVISION
PHASE

LEARNING
PHASE

tick the boxes below when complete

15 Flexible budgets, budgetary control and reporting

16 Standard costing and variance analysis
17 Capital budgeting and discounted cash flows
19 Further aspects of performance management

When watching the study support video, focus at this stage on the technical aspects you will watch it again
during the revision phase and at that point you will be able to focus more on the exam technique aspects

APPENDIX
LINKS

12

Ratio analysis

THE EXAM

18 Performance measurement

Chapter

Content

Quiz/Test

GETTING
STARTED

Learning phase - Control sheet for BPP Learning Media

Questions ACCA related resources

Introduction
Accounting for management

Sources of data

Cost classification

Cost behaviour

Presenting information

Accounting for materials

E
 ffective presentation and communication of
information using charts
Stock control

Accounting for labour

Study support video: Accounting for labour'

Accounting for overheads

Fixed overhead absorption

Absorption and marginal costing

Re-apportionment of service cost centre costs

11 Process costing

Process costing

12 Process costing, joint products and by-products

13 Alternative costing principles
14 Forecasting
15 Budgeting
16 The budgetary process

FINAL
PREPARATION

10 Job, batch and service costing

REVISION
PHASE

LEARNING
PHASE

tick the boxes below when complete

Cash budgets

17 Making budgets work

THE EXAM

18 Capital expenditure budgeting

19 Methods of project appraisal
20 Standard costing
21 Cost variances
22 Sales variances and operating statements
23 Performance measurement

Ratio analysis

24 Applications of performance measurement

When watching the study support video, focus at this stage on the technical aspects you will watch it again
during the revision phase and at that point you will be able to focus more on the exam technique aspects

APPENDIX
LINKS

13

Chapter

Content

Quiz/Test

GETTING
STARTED

Learning phase - Control sheet for Kaplan Publishing

Questions ACCA related resources

Introduction
1

Accounting for management

Sources of data

Presenting information

Cost classification

Accounting for materials

Stock control

Accounting for labour

Study support video: Accounting for labour

Accounting for overheads

Fixed overhead absorption

Re-apportionment of service cost centre costs

Absorption and marginal costing

Job, batch and process costing

E
 ffective presentation and communication of
information using charts
REVISION
PHASE

Process costing

11 Alternative costing principles

12 Statistical techniques
Cash budgets

14 Capital budgeting

FINAL
PREPARATION

10 Service and operating costing

13 Budgeting

LEARNING
PHASE

tick the boxes below when complete

15 Standard costing
16 Performance measurement techniques

Ratio analysis

17 Performance measurement in specific situations

When watching the study support video, focus at this stage on the technical aspects you will watch it again
during the revision phase and at that point you will be able to focus more on the exam technique aspects

APPENDIX
LINKS

14

THE EXAM

18 Spreadsheets

GETTING
STARTED

Revisit areas you struggled with

during the learning phase

Make sure you are able to apply

that knowledge in questions

REVISION
PHASE

Ensure you are confident with

the knowledge needed to pass
the exam

LEARNING
PHASE

Your checklist

FINAL
PREPARATION
THE EXAM
APPENDIX
LINKS

Revision phase

GETTING
STARTED

Revision phase Question practice

Dont be afraid to
attempt questions you
have already done
especially the ones
you found tricky first
time round.

Work through the

answers carefully
pay attention to areas
you got wrong and
understand where
you went wrong it
is better to do a few
questions well than lots
of questions badly.
Try not to look at the
answers before really
attempting the question
you won't be able to
do this in the real exam!

THE EXAM

It is really important that

you do some questions
in full, to exam time
time management
is often an issue and
the more you prepare
yourself the better
you will perform in the
exam.

To keep motivation
high, break some
questions into individual
parts, write plans or
notes for some parts
and do others in full.

FINAL
PREPARATION


Work through the specimen
exam this will provide you with
a clear picture of what the exam
will look like making sure you
know what to expect on the day

Consider blocking time

in your study plan for
specific questions or
mock exams to ensure
you cover everything.

REVISION
PHASE

W
 ork through as many questions
as possible and all mock exams
included in the Approved
Content Provider question and
answer banks remember these
are best for question practice
as they include past exam
questions updated for syllabus
and format changes

Tips for success

LEARNING
PHASE


Exam-standard question practice
is vital now

APPENDIX
LINKS

16

GETTING
STARTED

Revision phase Key resources


Read the exam technique and syllabus
updates articles this time linking into
what you have learnt

THE EXAM


Make sure you read the study skills
articles in Student Accountant covering
topics such as how to overcome exam
anxiety as well as checking the Student
Accountant Hub for any new technical
articles related to F2

Dont miss the

specimen exam this
is a full example of the
exam available for both
paper and CBE format
and replicates the exam
environment - attempt
in full to time.

Think about purchasing

a Practice Test practice
makes perfect and,
even better, you get
personalised feedback
diagrams highlighting
your strengths and
weaknesses, so you can
refine your revision.
See the PER video on
the student section of
the website for more
information on how
useful these can be for
your revision

FINAL
PREPARATION


View the study support video referred
to in your control sheet again as well as
the video Paper F2/FMA MTQ this time
focussing on exam technique

Dont give up easily

if you really cannot
understand something
then consider posting a
question on the ACCA
Learning Community if
you found it difficult so
will others.

REVISION
PHASE


Remind yourself of areas that students
often struggle with and obtain tips on
how to ensure you do not make the same
mistakes by reviewing the examiner's
reports from the last four sittings again

Tips for success

LEARNING
PHASE


Listen to the examiner's approach
interview again in the context of what
you have learned

APPENDIX
LINKS

17

Section A
Question on Standard Costing:

The only variances for the

period were.
Sales price $5,000 adverse
F
 ixed overhead volume
$3,000 favourable

F
 ixed overhead efficiency
$1,000 adverse
What was the budgeted profit
for the period?
B $26,000
C $28,000
D $29,000

Some candidates selected

alternative C ,suggesting they failed
to appreciate both of points (i)
and (ii).
$27,000 $5,000 + $3,000 +
$4,000 $1,000 = $28,000.
This is a common area of difficulty
and candidates should review
previous examiners reports where
further examples of MCQ questions
of this type are available.

APPENDIX
LINKS

The correct answer is D.

And (ii) in doing so they also needed

to avoid double counting. The fixed
overhead volume variance ($3,000F
is equal to the sum of the fixed
overhead capacity variance ($4,000
F) and the fixed overhead efficiency
variance ($1,000 A), so it is important
not to include all three and only to
deduct $3,000 not $6,000.

$27,000 + $5,000 $3,000

$4,000 + $1,000 = $26,000.

THE EXAM

A $25,000

In this question candidates were

given an actual profit figure and a
list of variances. To get to budgeted
profit they needed to (i) add back
adverse variances and to deduct
favourable variances to actual profit
to arrive at budgeted profit.

Majority of the candidates selected

alternative B, suggesting that they
appreciated point (i) but
not point (ii).

FINAL
PREPARATION

F
 ixed overhead capacity
$ 4,000 favourable

I have mentioned in previous

reports that candidates appear to
experience difficulties with questions
involving standard costing operating
statements and the reconciliation of
budgeted and actual performance.

REVISION
PHASE

A companys actual profit for

a period was $27,000.

18

LEARNING
PHASE

GETTING
STARTED

Revision phase - What the examiner has said about F2

(extracts from December 2014 examiner's report)

GETTING
STARTED

You are clear on the knowledge

you need to pass the exam
as well as how to apply that
knowledge

the exam format

FINAL
PREPARATION
PREPERATION

Ensure you are

familiar with:

REVISION
PHASE

You have the skills you need

to pass the exam eg
time management

LEARNING
PHASE

Your checklist

the style of questions

what specific syllabus areas
are likely to be tested and in
which questions

19

APPENDIX
LINKS

Final preparation

THE EXAM

the way the marks are allocated

GETTING
STARTED

Final preparation - Tips for success

An extract from the

Syllabus and study
guide for F2

An extract from the

F2 specimen exam
marking guide
(a) State whether each of the following
items are relevant or irrelevant
cashflows for a net present value
(NPV) evaluation of whether
to introduce the computerised
tracking system.
(i) Computerised tracking system
investment of $2,100,000;

(iii) Staff training costs of $425,000;

(iv) New staff total salary of $120,000
per annum;
(v) Staff training costs of $75,000;
(vi) Interest cost of $150,000 per annum.

20

If you are not sure about how the

marks are allocated review the
specimen exam again.

APPENDIX
LINKS

(i) 
05 marks
(ii) 
1 mark
(iii) 
05 marks
(iv) 
1 mark
(v) 
1 mark
(vi) 
1 mark

If you are unsure about the exam

format, the style of questions
or what specific syllabus areas
are likely to be tested in which
questions, read the Syllabus and
Study Guide again.

THE EXAM

Note: The following mark allocation

is provided as guidance for
this requirement:

Go over questions again that you

found difficult during the revision
phase and make sure you attempt
at least one mock again
in full to time.

FINAL
PREPARATION
PREPERATION

(ii) Depreciation of $420,000 in each

of the five years;

Tips for success

REVISION
PHASE

The examination will consist

of two sections. Section A will
contain 35 two mark objective
questions. Section B will
contain 3 ten mark multi-task
questions each of which will
examine Budgeting, Standard
costing and Performance
measurement sections
of the syllabus.

LEARNING
PHASE

GETTING
STARTED

Make sure you are ready to

walk into your exam

REVISION
PHASE
THE EXAM

21

APPENDIX
LINKS

The Exam

FINAL
PREPARATION

LEARNING
PHASE

Your checklist

GETTING
STARTED

The Exam - Tips for success

22

Try not to get into

discussions with fellow
students just before
the exam about what
might come up again
this will only cause
you stress.

Don't forget to take

your exam docket with
you as well as your
student identification.
Eat properly before you
leave for the exam.
Sleep properly do not
spend the night before
doing last minute late
night revision you will
perform so much better
if you are alert and

Once the exam is over:

Relax.
Don't over
analyse - you
cannot change
anything now!

APPENDIX
LINKS

Good
Luck!

Ensure you have all the

equipment you need for
the exam (black pens,
calculator etc).

THE EXAM

Plan your route to the

CBE centre or exam
hall, considering the
time of day you will
be travelling and any
potential issues.

well rested (and in

any case, last minute
revision will only cause
you to panic!).

FINAL
PREPARATION

Identify where the

CBE centre (if you
have entered for the
computer based exam)
or exam hall (if you have
entered for the paper
based exam) is.

Have in place a back-up

plan in case of traffic
problems or public
transport delays.

REVISION
PHASE

Very few students enjoy

taking exams but there
are things you can do
to make the experience
less stressful!

LEARNING
PHASE

Tips for success

GETTING
STARTED

LEARNING
PHASE

REVISION
PHASE

FINAL
PREPARATION
THE EXAM

23

APPENDIX
LINKS

Appendix Links

GETTING
STARTED

Appendix Links

04

Enter for your exam

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/enter-an-exam.html

04, 11, 16

Approved Content Provider

http://www.accaglobal.com/gb/en/learning-provider/learningproviders-alpc.html

04

ACCA Learning Community

https://www.accalearningcommunity.com/

04

Student Planner App

http://www.accaglobal.com/gb/en/student/apps.html

04

Exam resource finder

http://www.accaglobal.com/gb/en/student/exam-support-resources.html

04

Student section

http://www.accaglobal.com/gb/en/student.html

07

Formulae sheet

http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f2/exam-formulae-mathstables.html

07, 17

Examiner's approach video

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/examiners-reports.html

07, 17

Examiners reports

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/examiners-reports.html

07, 20

Syllabus and study guide

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/syllabus-study-guide.html

07, 17

Paper F2/FMA MTQ advice

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/technical-articles.html

07, 17

Exam technique and syllabus updates guidance

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/technical-articles.html

07

Formulae sheet

http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f2/exam-formulae-mathstables.html

12, 13, 14

Study support video: Accounting for labour

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/technical-articles.html

12, 13, 14

Effective presentation and communication of

information using charts

http://www.accaglobal.com/gb/en/student/exam-support-resources/foundation-level-study-resources/ma1/technical-articles1/
effective-presentation.html

12, 13, 14

Ratio analysis

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/technical-articles/ratioanalysis.html

12, 13, 14

Fixed overhead absorption

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/technical-articles/
overhead-absorption.html

12, 13, 14

Re-apportionment of service cost centre costs

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/technical-articles/reapportionment-of-service-cost-centre-costs.html

THE EXAM

http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f2/past-pilot-papers.html

FINAL
PREPARATION

07, 16, 17,20 Specimen exam

REVISION
PHASE

URL
LEARNING
PHASE

Page No. Link

APPENDIX
LINKS

24

GETTING
STARTED

Appendix Links
URL

12, 13, 14

Cash budgets

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/technical-articles/cashbudgets.html

12, 13, 14

Process costing

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/technical-articles/processcosting.html

12, 13, 14

Stock control

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f2/technical-articles/stockcontrol.html

17

Practice test

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/exams/preparing-for-exams/practice-tests.html

LEARNING
PHASE

Page No. Link

REVISION
PHASE
FINAL
PREPARATION
THE EXAM
APPENDIX
LINKS

25