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This paper introduces you to costing and management accounting techniques, including those techniques that are used to make and support decisions. It provides a basis for Paper F5 – Performance Management.
F2 is one of the three papers that form the Knowledge base for your ACCA studies. Whilst Paper F1 – Accountant in Business gives you a broad overview of the role and function of the accountant, Papers F2 –Management Accounting and F3 – Financial Accounting give you technical knowledge at a fundamental level of the two major areas of accounting. Paper F2 will give you a good grounding in all the basic techniques you need to know in order to progress through the ACCA qualification and will help you with Papers F5 – Performance Management and P5 – Advanced Performance Management in particular.
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ACCA F2 -Management Accounting_ Study Text.pdf
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