ACCA F2 Paper, management accounting, is the second paper of the fundamentals level module. It aims to develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts.
For those who wish to gain a diploma in accounting and business, this is one of the three papers that a candidate must clear.
ACCA F2 syllabus in accordance with the aim of the ACCA F2 paper, introduces the student to the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant .The subject matter of the ACCA F2 paper can be treated as the basic foundations of the work of an accountant.
ACCA F2 paper can be taken either as a paper based exam or a computer based exam. The exam format of ACCA F2 paper takes into account the fact that the subject matter of the paper is the most fundamental knowledge expected of a professional accountant.
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