ACCA F2 Articles
Re-apportionment of service cost centre costs
This article looks at the various methods of re-apportioning service cost centre costs
Cash budgets
A company needs to produce a cash budget in order to ensure that there is enough cash within the business to achieve the operational levels set by the functional budgets
Process costing
This article looks at the process costing method, which is used mainly in manufacturing where units are mass-produced through one or more processes
The risks of uncertainty
Decisions, decisions - risk, probability and potential outcomes unravelled
Stock control
The theory and the practicality of stock management and control
This article looks at the various methods of re-apportioning service cost centre costs
Cash budgets
A company needs to produce a cash budget in order to ensure that there is enough cash within the business to achieve the operational levels set by the functional budgets
Process costing
This article looks at the process costing method, which is used mainly in manufacturing where units are mass-produced through one or more processes
The risks of uncertainty
Decisions, decisions - risk, probability and potential outcomes unravelled
Stock control
The theory and the practicality of stock management and control
Syllabus Updates
Updates to the ACCA Qualification in 2013
Gareth Owen, ACCA qualifications manager, explains the planned updates to the ACCA Qualification syllabuses taking place in 2013 as part of the process of continuous syllabus maintenance and improvement. The article highlights the latest syllabus changes, including any minor structural changes to exams
Summary of changes to the ACCA Qualification for all 2012 study guides
This article by ACCA qualifications manager Gareth Owen is the first in a series which explains the changes that have been made to the individual syllabuses, study guides, exams or other components within the ACCA Qualification
Changes to the CAT and ACCA Knowledge module exams with the launch of ACCA's Diploma in Accounting and Business
A focus on the new ACCA Diploma in Accounting and Business as part of the Foundations in Accountancy suite of qualifications, effective from December 2011
The difference between F2 and F5
Building knowledge
A guide through the new ACCA Qualification Knowledge Module papers
Gareth Owen, ACCA qualifications manager, explains the planned updates to the ACCA Qualification syllabuses taking place in 2013 as part of the process of continuous syllabus maintenance and improvement. The article highlights the latest syllabus changes, including any minor structural changes to exams
Summary of changes to the ACCA Qualification for all 2012 study guides
This article by ACCA qualifications manager Gareth Owen is the first in a series which explains the changes that have been made to the individual syllabuses, study guides, exams or other components within the ACCA Qualification
Changes to the CAT and ACCA Knowledge module exams with the launch of ACCA's Diploma in Accounting and Business
A focus on the new ACCA Diploma in Accounting and Business as part of the Foundations in Accountancy suite of qualifications, effective from December 2011
The difference between F2 and F5
Building knowledge
A guide through the new ACCA Qualification Knowledge Module papers
Exam Technique
How to answer multiple-choice questions
Answering MCQs successfully requires you to develop a range of skills and exam techniques. Taking the steps set out in this article will help you to maximise your marks
Computer-based exams
This article considers the benefits of computer-based exams (CBEs), highlights the points that you need to be aware of when completing ACCA’s current CBEs, and looks at the different types of questions featured in these exams
Testing, testing - one, two, three
How the design of the new ACCA Qualification can help students learn more effectively
How to prepare for Knowledge module exams
This article identifies some key steps in preparing Knowledge module exams and briefly discusses the wide range of resources available on the ACCA website, provided as guidance for students
Five steps to multiple-choice success
A five-step approach to answering multiple-choice questions
Answering MCQs successfully requires you to develop a range of skills and exam techniques. Taking the steps set out in this article will help you to maximise your marks
Computer-based exams
This article considers the benefits of computer-based exams (CBEs), highlights the points that you need to be aware of when completing ACCA’s current CBEs, and looks at the different types of questions featured in these exams
Testing, testing - one, two, three
How the design of the new ACCA Qualification can help students learn more effectively
How to prepare for Knowledge module exams
This article identifies some key steps in preparing Knowledge module exams and briefly discusses the wide range of resources available on the ACCA website, provided as guidance for students
Five steps to multiple-choice success
A five-step approach to answering multiple-choice questions
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