《ACCA F2管理会计》PPT课件 西安交通大学 欧佩玉

 
课件内容： 
Chapter1 Accounting for management 
1.1 About paper F2 
1.2 Data and information 
1.3 Planning, control and decision-making 
1.4 Management accounting and financial accounting 
Chapter1 Test 
Chapter2 Sources of data 
2.1 Sampling method-1 
2.2 Sampling method-2 
Chapter2 Test 
Chapter3 Cost classification 
3.1 Direct and indirect cost 
3.2 Cost classification based on function 
3.3 Cost classification for the preparation of statements 
Chapter3 Test 
Chapter 4 Cost behaviour 
4.1 Cost classification based on cost behavior 
4.2 Analysing linear cost behavior: high-low method 
4.3 Some terms about cost accounting 
Chapter4 Test 
Chapter 5 Accounting for materials 
5.6 Pricing material issues-FIFO and LIFO 
5.7 Pricing material issues-weighted average method 
5.8 Stock control system 
5.1 Stock control 
5.2 Stock control levels 
5.3 EOQ model 
5.4 EOQ model and bulk discount 
5.5 EBQ model 
Chapter5 Test 
Chapter 6 Accounting for labour 
6.1 Measuring labour activity 
6.2 Time work and piecework scheme 
6.3 Bonus schemes-1 
6.4 Bonus schemes-2 
6.5 Labour turnover 
6.6 Accounting for labour costs 
Chapter 6 Test 
Chapter 7 Accounting for overhead 
7.1 Accounting for overhead 
7.2 Overhead allocation 
7.3 Overhead apportionment-stage 1 
7.4 Overhead apportionment-stage 2 
7.5 Overhead absorption 
7.6 Over-under absorbed overhead 
Chapter7 Test 
Chapter 8 Absorption and marginal costing 
8.1 Marginal costing and contribution 
8.2 Profit statement under AC and MC 
8.3 Reconciliation of profits under AC and MC 
Chapter8 Test 
Chapter 9 Job, batch and service costing 
9.1 Costing methods 
9.2 Job costing 
9.3 Batch costing 
9.4 Service costing 
9.5 Example of service costing 
Chapter9 Test 
Chapter 10 Process costing 
10.1 Main areas of complexity in process costing 
10.2 Normal losses, abnormal losses and gains 
10.3 Scrap value of normal loss 
10.4 Scrap value of abnormal loss and abnormal gain 
10.5 Valuing closing WIP 
10.6 Valuing opening WIP- FIFO 
10.7 Valuing opening WIP- Weighted average cost method 
Chapter10 Test 
Chapter 11 Process costing, joint product and by-product 
11.1 Joint products 
11.2 By-product 
Chapter11 Test 
Chapter12 Forecasting 
12.1 Correlation 
12.2 Linear regression analysis 
12.3 Finding the trends of time series 
12.4 Finding the seasonal variations of time series – Additive model 
12.5 Finding the seasonal variations of time series – Multiplicative model 
12.6. Index numbers 
12.7 Index numbers and forecasting 
Chapter12 Test 
Chapter 13 Budgeting 
13.1 Budgetary planning and control systems 
13.2 Fixed and flexible budget 
Chapter13 Test 
Chapter 14 The budgetary process 
14.1 Steps in the preparation of a budget 
14.2 Functional budgets 
14.3 Cash budget 
Chapter14 Test 
Chapter 15 Making budgets work 
15.1 Dysfunctional behaviour in budget 
15.2 Budget set ways 
Chapter15 Test 
Chapter 16 Methods of project appraisal 
16.1 Capital expenditure budget 
16.2 The time value of money 
16.3 Annuities 
16.4 The NPV (net present value) method 
16.5 The IRR (Internal rate of return) method 
16.6 The payback method 
Chapter16 Test 
Chapter 17 Standard costing and cost variances 
17.1 Standard costing 
17.2 Material cost variance 
17.3 Labour cost variance 
17.4 Variable production overhead variance 
17.5 Fixed production overhead variance-1 
17.6 Fixed production overhead variance-2 
chapter17 Test 
Chapter 18 Sale variances and operating statements 
18.1 Sales variances 
18.2 Operating statements under absorption costing 
18.3 Operating statements under marginal costing 
Chapter18 Test