The syllabus for ACCA F2, Management Accounting, introduces candidates to elements of
management accounting which are used to make and support decisions.
The ACCA F2 syllabus starts by introducing the nature, the source and purpose of cost
accounting and the costing techniques used in business which are essential for any
The F2 syllabus then looks at the preparation and use of budgeting and standard costing
and variance analysis as essential tools for planning and controlling business costs. The
syllabus concludes with an introduction to measuring and monitoring the performance of an
Download: ACCA F2 Syllabus
ACCA F2 Syllabus assessment:
The syllabus is assessed by a two hour paper-based or computer-based examination.
Questions will assess all parts of the syllabus and will test knowledge and some
comprehension or application of this knowledge. The examination will consist of two
sections. Section A will contain 35 two mark objective questions. Section B will contain 3
ten mark multi-task questions each of which will examine Budgeting, Standard costing and
Performance measurement sections of the syllabus.