《ACCA F2管理會計》是西安交通大學提供的慕課課程，授課老師是歐佩玉。
基本介紹
- 中文名：ACCA F2管理會計
- 提供院校：西安交通大學
- 類別：慕課
- 授課老師：歐佩玉
課程大綱,參考教材,
課程大綱
Chapter1 Accounting for management
1.1 About paper F2
1.2 Data and information
1.3 Planning, control and decision-making
1.4 Management accounting and financial accounting
Chapter1 Test
Chapter2 Sources of data
2.1 Sampling method-1
2.2 Sampling method-2
Chapter2 Test
Chapter3 Cost classification
3.1 Direct and indirect cost
3.2 Cost classification based on function
3.3 Cost classification for the preparation of statements
Chapter3 Test
Chapter 4 Cost behaviour
4.1 Cost classification based on cost behavior
4.2 Analysing linear cost behavior: high-low method
4.3 Some terms about cost accounting
Chapter4 Test
Chapter 5 Accounting for materials
5.1 Stock control
5.2 Stock control levels
5.3 EOQ model
5.4 EOQ model and bulk discount
5.5 EBQ model
5.6 Pricing material issues-FIFO and LIFO
5.7 Pricing material issues-weighted average method
5.8 Stock control system
Chapter5 Test
Chapter 6 Accounting for labour
6.1 Measuring labour activity
6.2 Time work and piecework scheme
6.3 Bonus schemes-1
6.4 Bonus schemes-2
6.5 Labour turnover
6.6 Accounting for labour costs
Chapter6 Test
Chapter 7 Accounting for overhead
7.1 Accounting for overhead
7.2 Overhead allocation
7.3 Overhead apportionment-stage 1
7.4 Overhead apportionment-stage 2
7.5 Overhead absorption
7.6 Over-under absorbed overhead
Chapter7 Test
Chapter 8 Absorption and marginal costing
8.1 Marginal costing and contribution
8.2 Profit statement under AC and MC
8.3 Reconciliation of profits under AC and MC
Chapter8 Test
Chapter 9 Job, batch and service costing
9.1 Costing methods
9.2 Job costing
9.3 Batch costing
9.4 Service costing
9.5 Example of service costing
Chapter9 Test
Chapter 10 Process costing
10.1 Main areas of complexity in process costing
10.2 Normal losses, abnormal losses and gains
10.3 Scrap value of normal loss
10.4 Scrap value of abnormal loss and abnormal gain
10.5 Valuing closing WIP
10.6 Valuing opening WIP- FIFO
10.7 Valuing opening WIP- Weighted average cost method
Chapter10 Test
Chapter 11 Process costing, joint product and by-product
11.1 Joint products
11.2 By-product
Chapter11 Test
Chapter12 Forecasting
12.1 Correlation
12.2 Linear regression analysis
12.3 Finding the trends of time series
12.4 Finding the seasonal variations of time series - Additive model
12.5 Finding the seasonal variations of time series - Multiplicative model
12.6. Index numbers
12.7 Index numbers and forecasting
Chapter12 Test
Chapter 13 Budgeting
13.1 Budgetary planning and control systems
13.2 Fixed and flexible budget
Chapter13 Test
Chapter 14 The budgetary process
14.1 Steps in the preparation of a budget
14.2 Functional budgets
14.3 Cash budget
Chapter14 Test
Chapter 15 Making budgets work
15.1 Dysfunctional behaviour in budget
15.2 Budget set ways
Chapter15 Test
Chapter 16 Methods of project appraisal
16.1 Capital expenditure budget
16.2 The time value of money
16.3 Annuities
16.4 The NPV (net present value) method
16.5 The IRR (Internal rate of return) method
16.6 The payback method
Chapter16 Test
Chapter 17 Standard costing and cost variances
17.1 Standard costing
17.2 Material cost variance
17.3 Labour cost variance
17.4 Variable production overhead variance
17.5 Fixed production overhead variance-1
17.6 Fixed production overhead variance-2
chapter17 Test
Chapter 18 Sale variances and operating statements
18.1 Sales variances
18.2 Operating statements under absorption costing
18.3 Operating statements under marginal costing
Chapter18 Test
參考教材
ACCA Management Accounting（FMA/MA），BPP Learning Media,中國圖書進出口（集團）總公司，2019。ISBN 9781 5097 2416 1。
