Exam date:
Monday 8 December 2008
Examiner: Geoff Cordwell
News
Revision course notes are now on line, PDF version is on our forums.
For support and PDF Versions of these notes please visit OpenTuition.com Forums
List of good for Practice (Past 2.4 ACCA Exam) Questions is published below
Exam Tips for December 2008 Paper F5
Question 1
Budgets / Learning curves
Question 2
Decision making under uncertainty (maximin etc..)
Question 3
Mix & Yield variances
Question 4
Financial ratios / Non-financial performance measures / transfer
pricing
Paper F5 December 2008 revision notes
F5 Revision Video Lectures
Especially for our revision notes, you can access now new 3 video lectures.
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Any problems, please visit support page
For revision notes in PDF format, please visit our forums.
Paper F5 Course Notes December 2008
Please note that these course notes are not meant to replace study texts.
- Contents - Aims and Objectives
- Chapter 1 - Overhead Allocation, Apportionment and Absorption
- Chapter 2 - The Management Accountants Profit Statement – Absorption Costing
- Chapter 3 - The Management Accountants Profit Statement – Marginal Costing
- Chapter 4 - Activity based costing
- Chapter 5 - Target costing
- Chapter 6 - Life-cycle costing
- Chapter 7 - Just in Time; Backflush costing
- Chapter 8 - Throughput accounting
- Chapter 9 - Limiting factors
- Chapter 10 - Pricing
- Chapter 11 - Short-term decision making
- Chapter 12 - Risk and Uncertainty
- Chapter 13 - Budgeting
- Chapter 14 - Quantitive Analysis in Budgeting
- Chapter 15 - Standard Costing and Basic Variance Analysis
- Chapter 16 - More Variance Analysis
- Chapter 17 - Financial Performance Measurement
- Chapter 18 - Non-Financial Performance Measurement
- Chapter 19 - Divisional Performance Measurement
- Chapter 20 - Transfer Pricing
- Chapter 21 - Performance in the not-for-profit sector
- Answers to Examples
The files are in Adobe Flash format. PDF versions of these notes are available on OpenTuition.com Forum
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Video lectures for Paper F5
These exclusive lectures cover Chapter 4 "Activity Based Costing"Lectures for Chapter 14 "Learning Curves" (also applicable for Paper P5)
- Chapter 14 Learning curves - part 1
- Chapter 14 Learning curves - part 2
- Chapter 14 Learning curves - part 3
To fully benefit from these podcasts please download our free course notes
Audio Lectures for Paper F5
Listen on line:
- Chapter 6 Life-cycle costing
- Chapter 7 Just-in-Time
- Chapter 9 Example 1 - Linear Programming (Part 1)
- Chapter 9 Example 1 - Linear Programming (Part 2)
- Chapter 19 - Divisional Performance Measurement (Part 1)
- Chapter 19 - Divisional Performance Measurement (Part 2 Example 1)
- Chapter 19 - Divisional Performance Measurement (Part 3 Example 3)
- Chapter 20 Transfer Pricing (Part 1)
- Chapter 20 Transfer Pricing (Part 2)
- Chapter 20 Transfer Pricing (Part 3)
- Chapter 21 Performance in the not-for-profit sector
Past F5 Exam Questions for Practice
All Past F5 Questions are good for Practice.
Here is a list of good for practice questions for Paper F5 from OLD paper 2.4 Syllabus
You can find all these exams on this ACCA page>>
December 2002 – Q3 – Woodeezer – variances
June 2003 – Q2 – Storrs – forecasting
December 2003 – Q2 – Acred – budgeting
December 2003 – Q4 – Carat – variances
June 2004 – Q3 – Admer – ABC
December 2004 – Q2 – Mermus – variances
December 2004 – Q4 – Spring – ABC
June 2005 – Q2 – BRK – budgeting
June 2005 – Q3 – BRK – variances
December 2005 – Q2 – performance measurement
December 2005 – Q3 – Linacre – ABC
December 2005 – Q5 – Thorne – cash budget
June 2006 – Q3 – Ash – variances
June 2006 – Q4 – Sine – budgets
December 2006 – Q4 – standard costing
December 2006 – Q5 – Leysel – budgets / variances
June 2007 – Q2 – budgets
June 2007 – Q3 – Woodside – performance measurement
Examiners Recommended Reading
C. Drury, Management and Cost Accounting (6th edition), Thomson.
C.T. Horngren, A. Bhimani, S.M Datar and G. Foster, Management and Cost Accounting Professional Question Supplement, Third Edition, Professional exam questions from past ACCA, ICAI and CIMA Papers with selected answers
C. Emmanuel, D Otley, Accounting for Management Control (The Chapman & Hall Series in Accounting & Finance)
These books are recommended by the examiner . If you are having problems with a particular paper, or if you want to do extra reading out of interest, then you might them useful.
The most efficient way of obtaining them is from Amazon.
