EXAMINER’S APPROACH:

F2,FMA Management Accounting

WHERE THE PAPER FITS?

Diploma in Accounting and Business (3 papers below + FiP)

(ACCA Fundamentals Knowledge module – 3 exam papers only)

F1 Accountant in Business (FAB)

F2 Management Accounting (FMA)F3 Financial Accounting (FFA)

Advanced Diploma in Accounting and Business (6 papers + Professional ethics module)

(ACCA Fundamentals Skills Module – 6 exam papers only)

LINKS TO OTHER PARTS OF THE

QUALIFICATION?

F5

F1

F9

Other papersPER

OVERALL CONCEPT?

“The management accountant looks up and down stream at the same time”

Adapted from Irving Fisher 1930

BROAD THEMES?

PurposePerformance measurement

Classification

Costing methods

Planning and control

F2CONTENT?

Section B

Section A

Section C

Section E

Section D

EXAM STRUCTURE?

2 hours

50 two mark

Objective type questions

Answer all questions

EXAM FEATURES?

Exam style

Guessing?

Time allocation?

EXAM TIPS

Key strategy Approach

Tip 2 - Mix of questions!

Tip 1 - Syllabus coverage!

Tip 3 - Practice!

EXAM PITFALLS

Pitfall 2 - Rushing!

Pitfall 1 - Unprepared!

Pitfall 3 - Unanswered questions!

Preparing for exams

Examiners’ reports

TO CONCLUDE

Apply!

Read!

Move on!