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ACCA F2 管理会计课程列表:

Chapter 1 Accounting for management

-1.1 About paper F2

--1.1 Video

-1.2 Data and information

--1.2 Video

-1.3 Planning, control and decision-making

--1.3 Video

-1.4 Management accounting and financial accounting

--1.4 Video

-Disccusion 1

--Management accounting and Financial accounting

-Quiz 1--作业

Chapter 2 Sources of data

-2.1 Sampling method-1

--2.1 Video

-2.2 Sampling method-2

--2.2 Video

-Discussion 2

--The effect of Information technology

-Quiz 2--作业

Chapter 3 Cost classification

-3.1 Direct and indirect cost

--3.1 Video

-3.2 Cost classification based on function

--3.2 Video

-3.3 Cost classification for the preparation of statements

--3.3 Video

-Discussion 3

--Different cost concepts are used for different purposes

-Quiz 3--作业

Chapter 4 Cost behaviour

-4.1 Cost classification based on cost behavior

--4.1 Video

-4.2 Analysing linear cost behavior: high-low method

--4.2 Video

-4.3 Some terms about cost accounting

--4.3 Video

-Discussion 4

--The classification of fixed and variable costs

-Quiz 4--作业

Chapter 5 Accounting for materials

-5.1 Stock control

--5.1 Video

-5.2 Stock control levels

--5.2 Video

-5.3 EOQ model

--5.3 Video

-5.4 EOQ model and bulk discount

--5.4 Video

-5.5 EBQ model

--5.5 Video

-5.6 Pricing material issues-FIFO and LIFO

--5.6 Video

-5.7 Pricing material issues-weighted average method

--5.7 Video

-5.8 Stock control system

--5.8 Video

-Discussion 5

--The practical significance of the EOQ model

-Quiz 5--作业

Chapter 6 Accounting for labour

-6.1 Measuring labour activity

--6.1 Video

-6.2 Time work and piecework scheme

--6.2 Video

-6.3 Bonus schemes-1

--6.3 Video

-6.4 Bonus schemes-2

--6.4 Video

-6.5 Labour turnover

--6.5 Video

-6.6 Accounting for labour costs

--6.6 Video

-Discussion 6

--The cost and benefit of labour turnover

-Quiz 6--作业

Chapter 7 Accounting for overhead

-7.1 Accounting for overhead

--7.1 Video

-7.2 Overhead allocation

--7.2 Video

-7.3 Overhead apportionment-stage 1

--7.3 Video

-7.4 Overhead apportionment-stage 2

--7.4 Video

-7.5 Overhead absorption

--7.5 Video

-7.6 Over-under absorbed overhead

--7.6 Video

-Discussion 7

--The fairness of overhead apportionment

-Quiz 7--作业

Chapter 8 Absorption and marginal costing

-8.1 Marginal costing and contribution

--8.1 Video

-8.2 Profit statement under AC and MC

--8.2 Video

-8.3 Reconciliation of profits under AC and MC

--8.3 Video

-Dissusion 8

--The arguments in favour of marginal costing and absorption costing

-Quiz 8--作业

Chapter 9 Job, batch and service costing

-9.1 Costing methods

--9.1 Video

-9.2 Job costing

--9.2 Video

-9.3 Batch costing

--9.3 Video

-9.4 Service costing

--9.4 Video

-9.5 Example of service costing

--9.5 Video

-Discussion 9

--The features of the way applicable for specific order costing and process costing

-Quiz 9--作业

Chapter 10 Process costing

-10.1 Main areas of complexity in process costing

--10.1 Video

-10.2 Normal losses, abnormal losses and gains

--10.2 Video

-10.3 Scrap value of normal loss

--10.3 Video

-10.4 Scrap value of abnormal loss and abnormal gain

--10.4 Video

-10.5 Valuing closing WIP

--10.5 Video

-10.6 Valuing opening WIP- FIFO

--10.6 Video

-10.7 Valuing opening WIP- Weighted average cost method

--10.7 Video

-Discussion 10

--The rules for choosing the method of FIFO and the weighted average method

-Quiz 10--作业

Chapter 11 Process costing, joint product and by-product

-11.1 Joint products

--11.1 Video

-11.2 By-product

--11.2 Video

-Discussion 11

--The difference between joint products and by-products

-Quiz 11--作业

Chapter 12 Forecasting

-12.1 Correlation

--12.1 Video

-12.2 Linear regression analysis

--12.2 Video

-12.3 Finding the trends of time series

--12.3 Video

-12.4 Finding the seasonal variations of time series - Additive model

--12.4 Video

-12.5 Finding the seasonal variations of time series - Multiplicative model

--12.5 Video

-12.6. Index numbers

--12.6 Video

-12.7 Index numbers and forecasting

--12.7 Video

-Discussion 12

--The reliability of regression analysis forecasts

-Quiz 12--作业

Chapter 13 Budgeting

-13.1 Budgetary planning and control systems

--13.1 Video

-13.2 Fixed and flexible budget

--13.2 Video

-Dicussion 13

--Fixed budgets and performance evaluation

-Quiz 13--作业

Chapter 14 The budgetary process

-14.1 Steps in the preparation of a budget

--14.1 Video

-14.2 Functional budgets

--14.2 Video

-14.3 Cash budget

--14.3 Video

-Discussion 14

--Principal budget factor

-Quiz 14--作业

Chapter 15 Making budgets work

-15.1 Dysfunctional behaviour in budget

--15.1 Video

-15.2 Budget set ways

--15.2 Video

-Discussion 15

--Budgetary slack

-Quiz 15--作业

Chapter 16 Methods of project appraisal

-16.1 Capital expenditure budget

--16.1 Video

-16.2 The time value of money

--16.2 Video

-16.3 Annuities

--16.3 Video

-16.4 The NPV (net present value) method

--16.4 Video

-16.5 The IRR (Internal rate of return) method

--16.5 Video

-16.6 The payback method

--16.6 Video

-Discussion 16

--NPV vs.IRR

-Quiz 16--作业

Chapter 17 Standard costing and cost variances

-17.1 Standard costing

--17.1 Video

-17.2 Material cost variance

--17.2 Video

-17.3 Labour cost variance

--17.3 Video

-17.4 Variable production overhead variance

--17.4 Video

-17.5 Fixed production overhead variance-1

--17.5 Video

-17.6 Fixed production overhead variance-2

--17.6 Video

-Discussion 17

--The interdependence between cost variance

-Quiz 17--作业

Chapter 18 Sale variances and operating statements

-18.1 Sales variances

--18.1 Video

-18.2 Operating statements under absorption costing

--18.2 Video

-18.3 Operating statements under marginal costing

--18.3 Video

-Discussion 18

--The control action

-Quiz 18--作业

Final exam

-Final exam

15.2 Video笔记与讨论

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