ace hood trials and tribulations album download free of storing text based files They facilitate 'what pcf analysis They allow data to be displayed graphically They allow the font, size and colour of text to be changed 2 marks You can purchase these products by visiting www. What are the accounting entries for these wages costs? A tiny minority ignore this and indulge in criminal activity by illegally photocopying our material or supporting organisations that acca f2 revision kit bpp free download pdf. Units of abnormal loss are valued at the same rate as good units. What is the best estimate of the current cost of material X per kg?">

acca f2 revision kit bpp free download pdf

acca f2 revision kit bpp free download pdf

If the new project were adopted, what would happen to the investment centre's return on investment and residual income? A Mission statements are a marketing tool and have no part to play in performance measurement B To be of value, a performance measure must have an obvious link to the mission statement C Performance measurement involves comparing actual performance against a target and the mission statement represents the organisation's overall target D Mission statements include detailed performance standards that actual performance can be measured against 2 marks Half way through the company's current financial year, the global economy unexpectedly goes in to recession.

What impact would the unexpected recession have on performance measurement relating to sales and revenue? A The impact of a recession on the sales of new, high quality motor vehicles cannot be predicted B Sales and revenue are likely to decrease in the second half of the year and performance should be measured in that context C No impact as a recession is unlikely to impact the sales and revenue of motor vehicles D Sales and revenue are likely to increase in the second half of the year and performance should be measured in that context 2 marks A Accurate records of financial performance are required for taxation purposes B By requiring all private sector organisations to implement the Balanced Scorecard C By encouraging measurement of environmental impact including CO2 emissions D Requiring 'value for money' performance measures to be implemented in public sector organisations 2 marks A The Balanced Scorecard approach enables organisations that are struggling financially to emphasise other areas B The Balanced Scorecard approach enables organisations to consider all areas of performance relevant to achieving their strategic goals C The Balanced Scorecard approach enables organisations to more easily benchmark their performance against others D The Balanced Scorecard approach enables organisations to demonstrate their ethical credentials 2 marks A B C D To appear socially responsible To prevent a narrow focus on short-term financial performance To prevent scrutiny of financial performance To encourage short termism 2 marks What are they?

Which of the following is NOT a reason to support this criticism? A B C D Profit provides a narrow focus for performance measurement Profit measurement alone can lead to short-termism Profit is simple to understand Profit can be easily manipulated 2 marks It covers three key areas: economy, efficiency and effectiveness. Which of the following could be used to describe effectiveness in this context? Which one of the following is not really suitable for this perspective? A B C D Number of ideas from staff Percentage of sales from new products Number of new products introduced Level of refunds given 2 marks In particular, they are keen to improve customer retention and so want to focus on the quality of service they provide to their customers.

Which of the following measures would be most appropriate as a measure of service quality? What type of benchmarking is the company using? A B C D Cost value, exchange value, use value and esteem value Cost value, trade value, use value and esteem value Cost value, exchange value, use value and retail value Competitive value, exchange value, use value and esteem value 2 marks A B C D Ensuring all monetary values are presented in full, to the nearest whole Euro Summarising the key points in an executive summary at the start of the report Ensuring language used is clear and concise Ensuring points requiring action are clearly indicated 2 marks What type of benchmarking is Company A using?

Make sure that you practise the multi-task questions on Performance measurement in Section Was there an abnormal loss or abnormal gain arising in each process during the period? A B C D Budgeted production volumes were achieved during the period Direct labour is a variable cost The actual selling price per unit exceeded the standard selling price per unit Direct material cost savings were achieved against the budget cost allowance 2 marks They assume stable conditions iii Standard costing systems assume that performance to standard is acceptable.

A B C D Cost of acquiring or enhancing non-current assets Expenditure on the manufacture of goods or the provision of services Recorded as an asset in the statement of profit or loss Recorded as a liability in the statement of financial position 2 marks Direct labour hours are used to absorb overheads in A and B and machine hours are used in C and D.

Finished inventory increased by 4, units in the period. Which of the following correctly describes the use of marginal costing in comparison with absorption costing in the above situation?

A A product produced at the same time as other products which has no value B A product produced at the same time as other products which requires further processing to put it in a saleable state C A product produced at the same time as other products which has a relatively low volume compared with the other products D A product produced at the same time as other products which has a relatively low value compared with the other products 2 marks Three quarters of the costs were variable and one quarter fixed.

There were no opening inventories. By how much will the profit calculated using absorption costing principles differ from the profit if marginal costing principles had been used? What are the total annual costs of inventory ie the total purchase cost plus total order cost plus total holding costs? What is the relevant labour cost of the contract? The estimated cost for the job is as follows. There are 10, budgeted labour hours each year. What is the total production cost of the job?

The company is adopting a balanced scorecard approach to setting performance targets. As part of its objective of closing the skills gap between itself and rival companies, the division's management has set a target of providing at least 40 hours of training each year for all its employees.

What does this performance target reflect? Which one of the following costs is classed as a quality-related appraisal cost? What profit would it have earned under an absorption costing system? A B C D i only ii only ii and iii only ii and iv only 2 marks Which statement is false? A B C D They are an efficient method of storing text based files They facilitate 'what if' analysis They allow data to be displayed graphically They allow the font, size and colour of text to be changed 2 marks What was the favourable sales volume profit variance for November?

Which of the following variances will occur as a result of the loss in production labour hours? A B C D Adverse fixed overhead capacity variance Adverse fixed overhead efficiency variance Adverse direct labour efficiency variance Adverse direct labour rate variance 2 marks What will the effect be on its current ratio and quick acid test ratio?

It randomly selects a number of locations from around the UK and then interviews everyone who lives in these locations. What is this approach to sampling known as? What does the slope of the regression line represent? What will be the effect on residual income and return on capital employed if the division accepts the project? To reduce travelling costs, the country was divided into constituencies. A sample of 50 constituencies was selected at random.

With each of these constituencies, 5 polling districts were selected, again using random techniques. Interviewers will visit a random selection of 30 people on the electoral register of each district selected. What sampling method is the company using? A fixed rental amount is payable up to a certain number of copies each period.

If the number of copies exceeds this amount, a constant charge per copy is made for all subsequent copies during that period. Which one of the following graphs depicts the total photocopier rental costs described? C D E 1 2 A B Sales figures for Product A January February March Total 3 4 5 6 7 South North East West Total , 45, 57, 19, , , , 87, 15, , , , , 57, 1,, , 78, 45, 23, , Which formula would be used to calculate total sales in the West?

A B C D i only ii only ii and iii only iii and iv only 2 marks A B C D It may lead to excessive investment in short-term projects Its use will hinder liquidity It is a fairly complex technique and not easily understood It tends to maximise financial and business risk 2 marks What is the prime cost of a Whoopie?

A B C D A unit of output in relation to which costs may be ascertained The quantity of work achievable in one hour at standard levels of performance Notional whole units which represent incomplete work A unit of output which is identical to others previously manufactured in the same process 2 marks Non-financial information is relevant to management accounting.

In a time series analysis, the multiplicative model is used to forecast sales and the following seasonal variations apply: Quarter Seasonal variation 1 1.

A B C D The trend line for sales decreased between quarter 1 and quarter 2. The trend line for sales increased between quarter 1 and quarter 2. The trend line for sales remained constant between quarter 1 and quarter 2. The trend line for sales cannot be determined from the information given. What does the intercept of the regression line represent?

Which one of the following is most likely to lead to short-termism? A B C D Linking managers' rewards to share price Setting quality based as well as financial targets for managers Setting cost cutting targets Making short-term targets realistic 2 marks A Identifying the factors which cause the costs of an organisation's major activities B Applying a zero defect philosophy to the management of all resources and relationships within an organisation C Tracking and accumulating costs and revenues attributable to each product over its life D Estimating product costs by subtracting a desired profit margin from a selling price 2 marks The following information is available for June.

There was no opening or closing inventory during June. What is the value credited to the process account for the normal loss and the abnormal loss for the period?

The following information is available for May. There was no opening inventory for either product. What was the standard price per kg of the raw materials? What was the price per kg in the base year? Information is data which has been processed. Which one of the following is correct with regard to the above two statements? A B C D Both statements are false Both statements are true Statement i is true but statement ii is false Statement i is false but statement ii is true 2 marks What is the value of the gradient?

Selling price and costs Selling price per unit Variable costs per unit Fixed production overhead Fixed selling costs The variable cost per unit is constant. In each six month period the usage of the item is 50, units. The fixed element of the costs steps up when 20, or more units are produced.

What is the company's return on investment? Last month 10, litres were input to the process and good production was 9, litres. There was no work-in-progress. What was the credit entry in the process account for abnormal loss last month?

A B C D 11, 13, 13, 14, 2 marks What was the price per unit in the base year? What is the total sales value for Dee Co? What is the value of the intercept? A B C D 1, 1, 1, 2 marks Actual production was 5, units. The opening inventory at the start of next year is expected to be as follows.

Production and sales are budgeted to occur evenly throughout the year. Closing inventory at the end of the year is budgeted as follows. Closing inventory of raw material X Closing inventory of component M One month's worth of production Two months' worth of sales 2 marks a How many units of component M are to be produced in the year? What are the receipts from January and February sales that are received in March?

All sales are on credit. More favourable credit terms are offered to larger customers class A than to smaller customers class B. All sales are invoiced at the end of the month in which the sale occurs. Class A customers will be given credit terms requiring payment within 60 days of invoicing, while class B customers will be required to pay within 30 days of invoicing.

Bad debts will therefore be written off 60 days after the end of the credit period. Required a Prepare a statement showing the budgeted cash to be received by HM Co from customers in each of the three months of November 20X2, December 20X2 and January 20X3, based upon the prudently estimated receipts from customers.

State two advantages and two disadvantages of the high-low method. Product M uses four different types of materials. The materials used and their prices, in 20X6 and 20X7, are as follows. Which of the following would be a correct entry for this cell?

As a first step it wishes to analyse the behaviour of its costs. The following data is available for the previous four periods. Sales of hairdryers are estimated to be 50, units per annum. This includes a refurbishment of the gym space. It is anticipated he would stay for one month. He would not be replaced at the other fitness centre during this month.

Required a State whether each of the following items are relevant or irrelevant cashflows for a net present value NPV evaluation of whether to refurbish the gym. It anticipates that they will sell of their best selling beds in June 20X6. What number of beds should be manufactured in June to ensure that inventory levels are as required at the beginning of July? The standards cost and selling price details for the DG are as follows. CT Co is considering using standard marginal costing as the basis for variance reporting in the future.

What was the adverse material price variance? Last month a company's budgeted sales were 5, units. What were the favourable sales price and adverse sales volume contribution variance?

Required a Calculate the direct labour efficiency variance for product X for the most recent period. Required: a Using the high-low technique, calculate the following: i ii b 2 marks 2 marks Calculate the following: i ii c The budgeted variable overhead per tonne.

The budgeted fixed overhead per period. The fixed overhead expenditure variance. The fixed overhead volume variance. A favourable fixed overhead volume variance. It uses a standard costing system to control costs. The cutting department cuts the shapes which are sold as toy animals.

In the most recent month 14, sets of animals were made. Calculate the following variances. Two types of labour are involved in the production of a widget, skilled and unskilled.

Twice as many unskilled labour hours as skilled labour hours are needed to produce a widget, six unskilled labour hours being needed.

A widget is made up of two different direct materials. Five kilograms of Material X and two metres of Material Z are needed. The basis of fixed cost absorption is direct skilled labour hours. Required i ii b Prepare the standard cost card for a widget Calculate the standard sales price. The new head office, opened only 12 months ago, is already full. A solution has been proposed, whereby at least half of the staff would be encouraged to work from home, thus reducing the pressure on office accommodation.

Most of the tasks performed by sales and accounts staff are routine. Workers could link to Rediphone systems over a secure Internet link from their home. Rediphone has sought your help in setting up a performance measurement system to suit the new working arrangements. Required a Identify TWO financial measures by which management might seek to monitor the credit control department.

It seeks to maximise investor wealth. Head office avoids day to day involvement in divisional affairs and only intervenes if performance is considered unsatisfactory.

Divisional performance is measured by residual income. One of Perry's larger divisions operates a chain of high class hotels in one particular country. The division's mission statement is 'To be the hotel of first choice for business users and tourists'. Although the chain has generally been popular with tourists it is not proving quite so popular with business users and conference organisers. Over the last two years the division has invested a large amount of money in modernising its hotels.

Head office is concerned that the performance of the hotel chain appears to have declined over the last few years despite this expenditure.

The following figures are available. Required 2 marks a Calculate the residual income for the hotel chain for each of the two years. Its mission statement is 'to provide the quickest and most reliable delivery service to our customers and satisfactory returns to our shareholders'.

The company currently has a total of vans operating from eight depots making urgent deliveries of packages to small shops mainly pharmacies and businesses across the UK. Recently the company has started making deliveries of parcels to private households in the UK. The company is highly geared and cash flow as well as profitability is vital to its survival.

Competition in its marketplace is fierce and customers expect a high standard of service. The depot managers are responsible for all the operations within their depot, a key role being route planning, as efficient routing of vehicles and drivers' schedules is a major cost driver. A typical depot includes the following operations: a depot manager; an administration and accounting department; vehicle maintenance; deliveries; and a sales and marketing team responsible for increasing business.

To date the company has judged the success of its depot managers on the basis of return on investment. Required 2 marks a Briefly explain the role of mission statements in performance measurement. The scheme is designed to help its member companies to monitor their own performance against that of other companies in the same industry.

Your manager has given you the following extract, which shows the average profitability and asset turnover ratios for the latest year Year 4. For comparison purposes, WH's accounts analyst has added the ratios for your company. Give your answer to two decimal places. With the help of an endowment from a prominent local citizen several years ago, a charity operates a regional library service that aims to 'provide cost-effective, reliable and comprehensive library facilities for all citizens of Wychwood.

To achieve this, it wants to install a new call centre to enable customers to place orders over the phone. The system that Cycle has chosen will require a regular annual software update, during which time customers will not be able to call, and orders will be lost. The system may be updated at one of three levels: X, Y or Z. The costs of the updates, and the estimates of hours lost, are as follows.

It needs to be sufficiently accurate for its purpose, and often there is no need to go into unnecessary detail for pointless accuracy. Therefore statement i is incorrect.

There is no legal requirement to prepare management accounts. Therefore statement ii is incorrect. Management accounts do serve as a future planning tool, but they are also useful as an historical record of performance. Therefore statement iii is incorrect. Statement ii is the 'wrong way round'. The strategy is the course of action that a business might pursue in order to achieve its objectives. Statement iii is correct. Data is the 'raw material' which is processed into useful information.

Too much information may tend to obscure the important points. Statement ii is true. However, the way the data is analysed is different. The planning stage involves establishing objectives and selecting appropriate strategies to achieve those objectives. Management accounting systems provide information specifically for the use of decision-makers managers within the organisation.

Sources of data 2. Historical records of transport costs were not collected specifically for the preparation of forecasts, therefore these are secondary data. The Annual Abstract of Statistics is a source of secondary external data. Continuous data can take on any value so ii is false. Both iii and iv are true. Cluster sampling involves selecting one definable subsection of the population which therefore makes the potential for bias considerable.

Foreign exchange rates and interest rates are likely to be obtained from financial newspapers. Details of industry costs are more likely to be found in trade journals. It is therefore a direct expense. Options A, C and D are all overheads or indirect costs which cannot be traced directly and in full to the product.

Apportioned head office costs item iii are uncontrollable from the point of view of the profit centre manager. A responsibility centre manager does not have control over the capital investment in the centre item iv unless the centre is designated an investment centre. Therefore items ii and iii are suitable cost units.

Stationery costs, item i , is an expense of the department, therefore it is not a suitable cost unit. It is not carried forward in inventory to a future period.

They supervise the production of all products, therefore their salaries are indirect costs because they cannot be specifically identified with a cost unit. This eliminates options A and B. The salaries are indirect production overhead costs, therefore option C is correct. Before they can be distributed, finished goods may have to be temporarily stored in a warehouse therefore the rental of the warehouse will be regarded as a distribution cost.

In addition, you will need delivery vehicles for distribution purposes — any costs related to these vehicles will be classed as distribution costs. Hence both i and ii are distribution costs option A. Commission paid to sales staff is a selling cost.

A cost centre acts as a 'collecting place' for costs before they are analysed further. Option B has an incorrect expense type. Options C and D have the incorrect cost centre code. The code indicates the cost centre incurring the cost, ie receiving the materials. Therefore it is a semi-variable cost and answer D is correct. Such a cost is known as a step cost.

A stepped fixed cost is fixed in nature but only within certain levels of activity. After 30, units, the gradient of the new variable cost line is more gentle which indicates that the cost per unit is lower than the cost when 0 — 30, units are purchased. The high-low technique estimates variable cost per unit by looking at the change in costs between the highest and lowest levels of output.

The correct answer is A. This mistake suggests some confusion between the independent variable, output, and the dependent variable, cost. A percentage component bar chart would not show how the total sales values have fluctuated. A scatter diagram would show fluctuations but it would not be as clear as a line graph.

A pie chart would not show the fluctuations. Accounting for materials 6. The GRN does not usually contain price information.

Therefore the correct answer is A. Therefore, they are all correct statements with regards to inventories. Statement ii is correct. Direct costs of production are 'collected' in the WIP account. Indirect costs of production or overhead are 'collected' in the overhead control account. Statement iv is correct. The purchases of materials on credit are credited to the creditors account and debited to the material stores control account. Therefore the correct answer is C. You need to read the value of units on the x axis of the graph at point C.

We need to work out which is the cheapest option. Workings for both questions 6. If you selected the wrong option then check your workings carefully against the above table. This is the minimum guaranteed wage. Above a certain output the wage cost rises at a constant rate. This is the piece rate payable in addition to the minimum wage. Graphs for the other options would look like this: 7. The four hours of machine breakdown is idle time.

It cannot be traced to a specific cost unit therefore it is an indirect cost. The direct wages cost is as follows.

Statement i is therefore true. Group bonus schemes are not effective in linking the reward to a particular individual's performance. Even if one individual makes a supreme effort, this can be negated by poor performance from other members of the group. Therefore statement ii is not true.

Non-production employees can be included in a group incentive scheme, for example when all employees in a management accounting department must work harder to produce prompt budgetary control reports.

Statement iii is therefore true, and the correct option is C. Statement ii is correct because 'actual' overhead costs, based on actual overhead expenditure and actual activity for the period, cannot be determined until after the end of the period. Description C could lead to under-absorbed overheads if overhead absorbed does not increase in line with actual overhead incurred.

Method 2, machine hours, is suitable in a machine-intensive environment. Method 3, a percentage of prime costs, can be used if it is difficult to obtain the necessary information to use a time-based method. Method 4, a rate per unit, is suitable if all cost units are identical. The cost of indirect material issued is 'collected' in the overhead control account pending absorption into work in progress. Statement ii is incorrect. Statement iii is incorrect.

The indirect wage cost is 'collected' in the overhead control account pending absorption into work in progress. Budgeted hours 8. When using the direct method, it doesn't matter in which order the service overheads are re-apportioned so statement ii is true. Statement iii is true but statement iv is false because the order does matter when using the step-down approach.

This type of question is included in virtually every costing textbook and it is disappointing that only a minority of candidates selected the correct alternative. On the bright side, only a small proportion of candidates selected alternative D, which indicates that most candidates understand that in periods of rising finished goods inventories, absorption costing will show higher profits than marginal costing.

However, we cannot calculate the value of the difference without the fixed overhead absorption rate per unit. However, the percentage of prime cost has serious limitations and the rate per unit can only be used if all cost units are identical.

This can be calculated by multiplying the increase in finished goods inventory of 1, units 2, units produced less 1, units sold by the fixed production cost per unit that will be included in absorption costing closing inventory valuation. Distracter A suggests that the difference in profits will be equal to the over- absorption of fixed production cost, whereas B and D suggest that it is due to a difference in inventory valuation and over-absorption of fixed production cost.

Incorrect answers were roughly evenly spread around the 3 distracters, suggesting a misunderstanding of under- or overabsorption or possibly a high level of guessing. Under- or over-absorption adjustments to profit do not cause a difference between marginal and absorption costing profits. They simply ensure that absorption costing charges the same amount of fixed overhead as marginal costing.

Budgeted production would therefore be 1, units 2, units actually produced less the units above. The important point is that it is not under- or over-absorption that causes the difference between profits under absorption and marginal costing principles.

The difference in profits is caused by the difference in finished goods inventory valuations. The manufacture of liquid soap is a continuous production process. Actual manufacturing overheads cannot be determined for a specific batch because of the need for allocation and apportionment of each item of overhead expenditure, and the subsequent calculation of a predetermined overhead absorption rate.

Therefore item ii is incorrect and item iii is correct. The fuel cost for each vehicle per kilometre ii can be useful for control purposes because it focuses on a particular aspect of the cost of operating each vehicle.

The fixed cost per kilometre iii is not particularly useful for control purposes because it varies with the number of kilometres travelled. A high level of indirect costs must be shared over several cost units, therefore option A is not a characteristic of service costing. A plumber works on separately identifiable jobs and is therefore more likely to use job costing. The correct answer is B. Kilogram kilometres can be calculated by multiplying the weight of goods delivered to each customer by the distance covered.

This is a meaningless figure as it does not allow for different weights travelling different distances. The normal loss does not carry any of the process costs therefore options B, C and D are all incorrect. Determine output and losses Input Units Output Step 2.

Cost element Work in progress: Polishing process account Input balancing figure Abnormal gain Units of normal loss are valued at their scrap value which may be nil. Units of abnormal loss are valued at the same rate as good units. Therefore the correct answer is D, statements i and ii both being incorrect. Production Units 4, 6, 10, P R This product would then be classified as a joint product.

Since a by-product is not important as a saleable item, it is not separately costed and does not absorb any process costs. These common or joint costs are allocated or apportioned to the joint products. The by-product revenue is credited to the sales account, and so does not affect the process costs. However, it is still a form of absorption costing because production overheads are absorbed into product costs. ABC identifies costs with support activities and the overhead costs of a product or service could reflect the long-run variable cost of that product or service.

ABC can be used for costing services as well as products. During this period, prices tend to fall but profits remain high due to good sales volume. During the growth phase the product begins to make a profit. This is due to economies of scale being received as increased demand for the product occurs. The product life cycle stages can be summarised as follows: Introduction: Basic quality, few competitors, high promotion costs Growth: As stated in question Maturity: Most competitive stage, product extension strategies, for example, new markets Decline: Exit strategy needs to be identified.

More accurate feedback can be obtained since the costs of research and development are also taken into account. Statement 2 is false. Individual profitability for products is more accurate. The correlation coefficient describing a positive strong relationship is 0. The regression equation is therefore more reliable for forecasting. In practice, samples of about ten or more are acceptable. There are no excuses for getting this question wrong. Remember that you must square the correlation coefficient in order to obtain the coefficient of determination.

Statements ii and iii are relevant and the correct answer is therefore C. Since a correlation coefficient of 0. The sample of only six pairs of values is very small and is therefore likely to reduce the reliability of the estimate.

The correct answer is therefore D. You shouldn't have too much trouble with this question since it is just a matter of plugging in a value for x into the equation given in the question. The correct answer is C. Option B is therefore a circumstance in which the multiplicative model would be preferred to the additive model.

A Laspeyre index only requires them for the base year so i is true. The denominator of a Laspeyre index is fixed and therefore the Laspeyre index numbers for several different years can be directly compared. The most popular choice was alternative C, which was selected by majority of candidates. This indicates that although competent in the high low technique they failed to adjust costs to current price levels. In analysing cost data it is important that inflation is allowed for.

Finally a minority chose alternative A, again possibly suggesting a bad guess or alternatively that they indexed costs to price levels from two years ago. Mind of a Writer A senior English major talks with her advisor about his philosophy on creative writing and teaching. Scientific Storytelling A science-writing initiative will empower Kenyon students to artfully articulate important scientific topics. The Significance of String Professor of Anthropology Bruce Hardy makes headlines for his study on the cognitive abilities of Neanderthals.

Jul 17 Kenyon in Your Kitchen pm — pm Kenyon alumni working in food and drink industries are sharing their go-to happy hour pairings. Just need a basic editor to be able… Jul 24 Kenyon in Your Kitchen pm — pm Kenyon alumni working in food and drink industries are sharing their go-to happy hour pairings. Take the Kenyon Virtual Tour Fully residential and one of the most beautiful anywhere, Kenyon's hilltop campus boasts buildings, a acre environmental center, hiking trails, and woods, all bordered by the Kokosing, one of Ohio's scenic rivers.

Start the virtual tour. I am only finding financial accounting and management accounting for AIA. Can anyone advise me on whether it is the same text. Try reading the chapter in our Course Notes on budgeting and watch the lecture that goes with it. Flexed budgets etc are all covered. For F2 the syllabus has not changed — only the format of the exam — and so you do not need new books.

If you go to the home page of this website you will find links to notes about the change of exam format for each of the papers which contain details of any syllabus changes. They are, but our notes do not claim to cover every single topic in the syllabus.

Our notes and lectures cover more than enough to pass the exam well. The discount tables are in the course notes!! Just after the contents page and the formula sheet. Yes — in the F2 course notes are the tables and the formula sheet that are given in the exam. Happy new year to everyone… i have a simple question but i really need an answer, i wrote F2 since June of last year Paper Based and i failed, i want to write it back this June but i am unsure if to write it Paper Based or Computer Based this time , Also i want to know if i should take back classes for this paper , please advise me…i need some help.

What kind of instructions do you expect?? Simply click on the link where it says: Download F2 course notes. Hi,is that all of the notes for the june exam, the pages document, is that the whole lot to use for the online lecture, i cant seem to find any other notes, each topic i pick seems to open the one with the pages in it, can you please advise. I wanted to convert f2 notes from pdf to word document but the pdf converter say that this file is password protected.

Hi admin, i was able to download the notes but cannot print it out. Thx admin, i tried to download the Dec sylabus but i failed is there any other way i can view it. Hello admin, Is the syllabus for June the same as tht of Dec ? I want to start reading for Dec exams using the June notes, will they be helpful to me.

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