Association of Chartered Certified Accountants (ACCA)

Management Accounting

Paper F2

Version 1.1


This resource functions as a management accounting tutorial cum technical reference using the ACCA syllabus.



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Course objective


The objective of this paper is to develop candidates knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision making in a variety of business contexts.


Main capabilities that you will develop


On successful completion of this paper, you should be able to:

  1. Explain the nature and purpose of cost and management accounting.

  2. Describe costs by classification, behavior and purpose.

  3. Apply essential business mathematics and use computer spreadsheets.

  4. Explain and apply cost accounting techniques.

  5. Prepare and coordinate budgets and standard costing for planning, feedback and control.

  6. Use management accounting techniques to make and support decision making.


Examination format

The syllabus is assessed by a two-hour paper or computer-based examination. Questions will assess all parts of the syllabus and will contain both computational and non-computational elements.


40 x 2 mark questions 80
10 x 1 mark questions 10
Total time allowed: 2 hours  


How does this paper relate to other papers in the overall syllabus

The following is the interrelationship of Paper F2 to all the other papers in ACCA qualification syllabus.


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Management Accounting

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